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All Journal Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Al Burhan: Jurnal Kajian Ilmu dan Pengembangan Budaya Al-Qur'an Global Education Journal Neraca Manajemen, Akuntansi, dan Ekonomi EDUKASIA: Jurnal Penelitian Pendidikan Islam
Sa’diyah, Sa’diyah
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERLAKUAN AKUNTANSI GOODWILL DALAM PENGGABUNGAN USAHA : TINJAUAN TEORITIS DAN IMPLEMENTASI DI INDONESIA Sa’diyah, Sa’diyah; Melinda Indri Setyawati; M.Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i2.6901

Abstract

Goodwill merupakan salah satu elemen yang sering muncul dalam penggabungan usaha, terutama ketika suatu entitas mengakuisisi perusahaan lain dengan nilai yang lebih tinggi daripada nilai wajar aset bersih yang diakuisisi. Goodwill mencerminkan aset tidak berwujud yang meliputi reputasi perusahaan, hubungan pelanggan, serta keunggulan operasional. Di Indonesia, perlakuan akuntansi goodwill diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 22 yang sejalan dengan International Financial Reporting Standards (IFRS) 3. PSAK 22 mengharuskan goodwill diakui sebagai aset yang tidak diamortisasi namun diuji penurunan nilainya secara berkala. Penelitian ini bertujuan untuk mengkaji tinjauan teoritis terkait perlakuan akuntansi goodwill serta mengevaluasi implementasinya dalam praktik penggabungan usaha di Indonesia. Penelitian ini menggunakan metode studi pustaka dengan mengacu pada berbagai literatur dan laporan keuangan perusahaan yang terlibat dalam penggabungan usaha. Hasil penelitian menunjukkan bahwa meskipun PSAK 22 telah diadopsi, implementasinya masih menghadapi berbagai tantangan, seperti kesulitan dalam menentukan nilai wajar goodwill serta potensi manipulasi nilai goodwill dalam laporan keuangan. Dengan demikian, penelitian ini diharapkan dapat memberikan panduan bagi praktisi akuntansi sert
PERAN GURU PENDIDIKAN AGAMA ISLAM DAN SUMBER BELAJAR DALAM MENGATASI KESULITAN MEMBACA AL-QURAN PADA SISWA Hanafi, Imam; Karimah, Ummah; Shofiyah, Siti; Sa’diyah, Sa’diyah
Al Burhan: Jurnal Kajian Ilmu dan Pengembangan Budaya Al-Qur'an Vol. 23 No. 2 (2023): Al Burhan: Kajian Ilmu dan Pengembangan Budaya Al-Qur’an
Publisher : LP2M Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53828/retvqs72

Abstract

This article explains the role of Islamic religious education teachers, one of which is in overcoming students' difficulties in reading the Quran. The role of the Islamic education teacher as a learning resource is intended so that students make the teacher a figure who is able to answer all questions asked by students. Another purpose of this research is to find out the role of Islamic education teachers as a portrait in the world of education, where teachers are able to play a role as a learning resource, especially in the problem of difficulty reading the Quran. This research uses a qualitative approach and descriptive type with case study method. The main data sources in this study are Islamic religious education teachers and students. While the secondary data sources are journals, e-books, printed books and so on that are directly related to this research. Data collection techniques using interviews, observation, and document examination. The data validity check uses credibility by extending participation, increasing persistence in research and triangulation. The results of the research findings show that the role of Islamic religious education teachers as a learning resource in overcoming students' difficulties in reading the Quran is that teachers master the material in depth, carry out learning strategies and methods, are able to answer student questions and have references to teaching materials.
For Talaqqi Method: Learning the Qur'an Hapsari , Nadya Ayu; Rohmah, Siti; Sa’diyah, Sa’diyah; Busahdiar, Busahdiar; Syaidah, Khasnah
MISYKAT AL-ANWAR JURNAL KAJIAN ISLAM DAN MASYARAKAT Vol 8 No 2 (2025)
Publisher : Faculty of Islamic Studies, University of Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/ma.8.2.291-306

Abstract

For some people, memorizing the Qur'an is easy. However, many find memorizing the Qur'an difficult. Especially for children who are still in the development and play stage. One of the factors that influences children's difficulty in memorizing the Qur'an is when a friend disturbs other friends while memorizing the Qur'an. This makes the class not conducive so that teaching and learning activities are disrupted. The purpose of this study was to determine the use of the Talaqqi method in learning the Qur'an at SDIT Buah Hati Kramatjati, East Jakarta. This study uses a qualitative approach. The main sources in this study were the Qur'an teachers and students of SDIT Buah Hati Kramatjati, while the secondary sources were journals, books, e-books, and so on that were directly related to this study. Data collection techniques used interviews, observations, and document examinations. The examination of the validity of this research data used credibility by extending observations, increasing perseverance in research and triangulation. The findings of the study indicate that 1) Planning the learning of the Qur'an with the Talaqqi method using a syllabus and lesson plan is very important to ensure that learning activities run in a structured, organized manner and achieve the goals that have been set. 2) The application of the Talaqqi method has the advantage of a more personal approach and focuses on the quality of student reading. Such as in a class with 25 students, teachers can control around 8 to 9 students more intensively. This method allows teachers to provide direct guidance. During the memorization process, teachers actively provide evaluation and correction of students' reading. 3) The results of the application of the Talaqqi method have proven effective from researchers conducting observations in class. Students read the Qur'an properly and correctly after the teacher gave examples of the pronunciation of the letters of the Qur'an also accompanied by the rules of reading, so that errors in the pronunciation of hijaiyah letters (makharijul huruf) or tajwid rules are reduced because intensive guidance is carried out through Talaqqi.
IMPLEMENTASI DISCOVERY LEARNING PADA MATERI EKOSISTEM DALAM MEWUJUDKAN PROFIL PELAJAR PANCASILA Pujiningtyas, Mifta Ramandhani; Minarti, Ipah Budi; Sa’diyah, Sa’diyah
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 8, No 1 (2023): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v8i1.2636

Abstract

Implementasi Metode Jigsaw dalam Mengatasi Kepasifan Siswa pada Pembelajaran PAI dan Budi Pekerti : Implementation of the Jigsaw Method in Overcoming Student Passivity in Islamic Religious Education and Character Education Learning Fajriani, Nurul; Sa’diyah, Sa’diyah
Global Education Journal Vol. 4 No. 2 (2026): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/gej.1543

Abstract

Islamic Religious Education (PAI) and Character Building (Budi Pekerti) learning is often teacher-centered, resulting in students being less active, lacking in confidence, and not optimally engaged. This study aims to describe how the jigsaw method is implemented to address student passivity in Islamic Religious Education (PAI) and Character Building (Budi Pekerti) learning at SMPN 235 Jakarta. This study used a qualitative approach with descriptive methods. Primary data sources were obtained from Islamic Religious Education (PAI) teachers and students at SMPN 235 Jakarta, while secondary data sources came from books, journals, school documents, and other supporting documentation. Data collection techniques and procedures were carried out through observation, interviews, and document studies. Data analysis used the Miles and Huberman model. The results of the study indicate that (1) Implementing the jigsaw method in Islamic Religious Education (PAI) and Character Building (Budi Pekerti) learning can reduce student passivity and improve the quality of learning. (2) This method can make students more active, confident, and easier to understand the material through group discussions and collaboration. Learning also becomes more interesting and participatory. (3) The success of this method is supported by the active role of teachers, student enthusiasm, and a conducive learning environment, while the obstacles that arise include time constraints, differences in student character, and management of group discussions.
Internalisasi Nilai-nilai Islam dalam Praktik Ritual untuk Membentuk Karakter Siswa : Internalization of Islamic Values in Ritual Practice to Form Student Character Maisaro, Sri Mulyani; Sa’diyah, Sa’diyah
Global Education Journal Vol. 4 No. 2 (2026): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/gej.1544

Abstract

Internalization of Islamic values ​​through ritual practice in elementary schools is an important strategy in shaping students' character sustainably. This study aims to analyze four main aspects, namely the transformation, transaction, and transinternalization stages of Islamic values ​​in ritual practice, as well as the results of this internalization on the formation of student character at Al-Ummah Integrated Islamic Elementary School, Ciputat, South Tangerang. This study uses a qualitative approach with a descriptive method that aims to deeply understand the phenomenon of internalization of Islamic values ​​through religious activities in schools. Data analysis was carried out using the Milles and Huberman interactive model which includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The value transformation stage, providing verbal understanding of the meaning of worship. 2) The value transaction stage, two-way interaction through worship practices and direct guidance. 3) The value transinternalization stage, teacher role models and behavioral consistency until the values ​​are integrated within the students. 4) The results of internalization are seen in the formation of religious character, increased discipline and responsibility, the development of noble morals, and the growth of social awareness and positive behavior in students' daily lives.
Development of ICIMAI (Islam Cinta Damai) Comics to Improve Elementary School Students' Tolerance Character Adawiyah, Rabiatul; Hamid, Nur; Sa’diyah, Sa’diyah; Aroyandini, Elvara Norma; Kholis, Nur; Mukti, Beta Pujangga
EDUKASIA Vol 19, No 1 (2024): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v19i1.20930

Abstract

Co-Authors Aroyandini, Elvara Norma Busahdiar, Busahdiar Fajriani, Nurul Hapsari , Nadya Ayu Imam Hanafi Ipah Budi Minarti M.Masrukhan Maisaro, Sri Mulyani Melinda Indri Setyawati Mukti, Beta Pujangga NUR HAMID Nur Kholis Pujiningtyas, Mifta Ramandhani Rabiatul Adawiyah Siti Rohmah Siti Shofiyah Syaidah, Khasnah Ummah Karimah, Ummah