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All Journal Pena Kreatif : Jurnal Pendidikan Jurnal EK dan BI
Fitri, Nur Aulia
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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PERAN RELIGIUSITAS DALAM PENYUSUNAN LAPORAN KEUANGAN DI PT. JANUS GLOBAL TRADE KAB. BONE Kirana, Ayu Puspa; Fitri, Nur Aulia; Hasminiar, Hasminiar; Marzuki, Sitti Nikmah; Rahmayanti, Vera
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1570

Abstract

In general, financial statements are prepared by business entities to provide an overview of their financial performance to related parties such as owners, investors, employees, creditors, and others. This is in line with the function of financial statements according to Statement of Financial Accounting Concept (SFAC) Number 1, which is to provide data or information that is useful for potential shareholders and other users of financial statements to assist them in making economic decisions, based on cases of accounting fraud and misuse of financial statements, researchers are interested in examining the role of moral ethics in the aspect of religiosity in making financial statements, while the research method used is field research with qualitative descriptive data analysis. Based on the research results, the preparation of the company's financial statements is made within a certain period, this period depends on the policies of each company. Especially at PT Janus Global Trade, the preparation of financial statements is carried out simply every month. But it cannot be denied, of course there are obstacles faced by the compiler of financial statements that can indirectly cause errors in the preparation of financial statements, such as missing or late deposit of proof of transactions to the finance division, discrepancies with other related divisions, and late payment of receivables that exceed the specified period.
PERUBAHAN SISTEM PPDB KE SPMB DI SMAN 6 PONTIANAK Rahman, Fiki; Fitri, Nur Aulia; Lexsi, Lexsi; Anggini, Wulan; Prayoga, Abang Bayu
PENA KREATIF : JURNAL PENDIDIKAN Vol 15 No 1 (2026): Pena Kreatif : Jurnal Pendidikan
Publisher : FKIP UM Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jpk.v15i1.8206

Abstract

Penelitian ini membahas perubahan sistem penerimaan peserta didik dari PPDB (Penerimaan Peserta Didik Baru) ke SPMB (Seleksi Penerimaan Murid Baru) yang diterapkan di beberapa institusi pendidikan, khususnya dalam konteks proses seleksi masuk ke jenjang yang lebih tinggi. Berdasarkan wawancara dengan waka kesiswaan, dijelaskan bahwa proses seleksi kini dilakukan secara daring dan mempertimbangkan beberapa aspek seperti zonasi, prestasi, dan nilai rapor. Selain ujian tertulis, wawancara menjadi komponen penting dalam SPMB yang bertujuan untuk menilai motivasi, kesiapan, kepribadian, serta potensi akademik dan non-akademik calon peserta didik. Oleh karena itu, persiapan menghadapi wawancara sangatlah penting dan menentukan hasil akhir seleksi. Tulisan ini menyoroti urgensi pemahaman terhadap proses wawancara serta pentingnya latihan dan pengembangan kemampuan komunikasi agar calon peserta didik dapat menunjukkan kompetensi dan kesungguhan mereka secara maksimal. This study discusses the transition in the student admission system from PPDB to SPMB , which has been implemented in several educational institutions, particularly in the context of admission to higher education levels. Based on an interview with With the Deputy for Student Affairs, it was explained that the selection process is now conducted online and considers several criteria such as zoning, achievements, and report card grades. In addition to written tests, interviews have become an essential component of SPMB, aiming to assess the motivation, readiness, personality, and both academic and non-academic potential of prospective students. Therefore, preparation for the interview is crucial and significantly influences the final outcome of the selection process. This paper highlights the importance of understanding the interview process, as well as the need for practice and communication skill development, so that prospective students can effectively demonstrate their competence and seriousness.
Co-Authors Anggini, Wulan Hasminiar, Hasminiar KIRANA, AYU PUSPA Lexsi, Lexsi Prayoga, Abang Bayu Rahman, Fiki Rahmayanti, Vera Sitti Nikmah Marzuki, Sitti Nikmah