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Efektivitas Implementasi SFAS No. 1 dalam Penyusunan Laporan Keuangan dan Dampaknya terhadap Standar Pelaporan Kanya Lailatul Ulya; Atikah Rakhmawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v2i1.1710

Abstract

The implementation of Statement of Financial Accounting Standards (SFAS) No. 1, now known as Statement of Financial Accounting Standards (PSAK) No. 1, is a crucial step in improving the transparency and consistency of financial statements. This study explores the effectiveness of SFAS No. 1 implementation in the financial statement preparation process and its impact on reporting standards. Through data analysis of the financial statements of companies implementing SFAS No. 1 as well as interviews with accounting professionals, this study identifies the challenges and benefits of implementing the standard. The results show that the implementation of SFAS No. 1 improves the accuracy and transparency of financial statements, but also faces challenges in terms of complexity and comprehension that require further attention. The impact on reporting standards includes improvements in the quality of financial information and strengthening compliance with generally accepted accounting principles. This research provides insights into how the implementation of SFAS No. 1 may affect reporting practices and suggests strategies to overcome the challenges.
Tingkat Suatu Peran Dalam Dampak Suatu Budaya Kerja Kinerja Kerja Atikah Rakhmawati; Cicilia Ayu Wulandari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 4 (2023): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i4.20

Abstract

Kinerja terjemahan dari “performance” berarti hasil kerja yang dapat dicapai oleh seseorang atau sekelompok orang dalam suatu organisasi, sesuai dengan wewenang dan tanggung jawab masing-masing dalam rangka upaya mencapai tujuan organisasi bersangkutan secara legal, tidak melanggar hokum dan sesuai dengan norma maupun etika.” lingkungan dan alat kerja kurang baik, serta etos kerja kurang baik. Hal ini terjadi karena gaya kepemimpinan kepala desa, budaya organisasi, motivasi dan evaluasi kinerja kerja belum maksimal dilakukan.
Assessment of Middle School Mathematics Educators' Grasp, Comprehension, and Utilization of Ethnomathematics in Conducting Math Instructional Sessions Sari Suswati; Kanya Lailatul Ulya; Atikah Rakhmawati
Global Education : International Journal of Educational Sciences and Languages Vol. 1 No. 3 (2024): August: Global Education : International Journal of Educational Sciences and La
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research evaluates the understanding and application of ethnomathematics by junior high school level mathematics educators in carrying out mathematics learning sessions. The focus of this research is to identify the extent to which these teachers understand ethnomathematics concepts and how effective they are in integrating them into mathematics learning activities. Through this analysis, we can evaluate the impact of teachers' ethnomathematics understanding on students' mathematics learning experiences at the junior high school level.
Pengkajian tentang kemampuan siswa dalam memahami konsep matematika serta pengaruhnya terhadap penerapan model pendekatan pembelajaran Makerspace STEAM dan kegiatan belajar siswa Sari Suswati; Atikah Rakhmawati; Dinda Nasya Atin
Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan Vol. 1 No. 3 (2024): Agustus : Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/paud.v1i3.22

Abstract

This research examines students' ability to understand mathematical concepts and the impact of implementing the Makerspace STEAM learning approach model on their learning activities. Makerspace STEAM integrates science, technology, engineering, art, and mathematics concepts in a practical, project-based learning context. This study uses a quantitative approach to evaluate students' increased understanding of mathematical concepts after engaging in Makerspace STEAM learning activities. It is hoped that the results of this research will provide better insight into the effectiveness of this learning model in improving student academic achievement in mathematics subjects.
Kontribusi Pendidikan Islam dalam Peningkatan Pemahaman Hukum Keluarga Syariah Atikah Rakhmawati; Dinda Nasya Atin; Tegar Catur Kurniawan
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 1 No. 2 (2024): Juni : Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v1i2.706

Abstract

Islamic education plays an important role in providing a deeper understanding of sharia family law to the community. This article reviews the concept of sharia family law, including marriage, divorce, and inheritance, and how Islamic education can be an instrument to improve the community's understanding of these issues. This study also identifies challenges in the implementation of sharia family law materials in Islamic educational institutions.