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Dampak Implementasi PSAK 71 Pada Kinerja Perusahaan Perbankan di Indonesia Amrie Firmansyah; Ardian Azmi Hasibuan; Dwi Juliyanto
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.377

Abstract

Internal factors and external factors influence banking financial performance. One of the external factors that can affect the performance of banking companies is the application of financial accounting standards that apply in a country. This study examines the effect of allowance for impairment losses from applying Statement of Financial Accounting Standards (PSAK) 71 on company performance. This research uses quantitative methods. The research data is sourced from the financial reports of banking sub sector companies on the Indonesia Stock Exchange data obtained from www.idx.co.id. Based on purposive sampling, the total number of this study was 88 samples. Hypothesis testing was conducted using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses on receivables has a negative effect on company performance.
Transformasi Pedagogi Digital dalam Pembelajaran Pendidikan Agama Islam: Analisis Penggunaan Media Visual dan Gamifikasi di SMAN 2 Tenggarong Dwi Juliyanto; Sahrur Rhamadon; Diana Anggraini; Chusnul Chotimah; Julia Muryani; Mubarok Mubarok
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 4 No. 4 (2026): Juli: Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v4i4.2131

Abstract

The advancement of digital technology has significantly transformed education, including the implementation of Islamic Religious Education (PAI) learning. This study aims to analyze the transformation of digital pedagogy through the use of visual media and gamification in PAI learning at SMAN 2 Tenggarong. The research employed a descriptive qualitative approach, with data collected through observations and interviews.The findings show that teachers utilize various digital learning technologies, including Smart Boards, Canva presentations, Google Classroom, and interactive quiz applications to support learning. Teaching activities include interactive lectures, literacy activities, group discussions, ice-breaking sessions, and gamification-based assessments. These strategies enhance students’ enthusiasm, participation, and engagement throughout the learning process.Visual media help students understand learning materials more clearly and attractively, while gamification creates an enjoyable learning environment that encourages active participation. Although challenges such as internet connectivity and inappropriate gadget use remain, teachers address them through classroom rules and supervision. Overall, digital pedagogy positively improves students’ interest, participation, and understanding in Islamic Religious Education learning.