Articles
PEMIKIRAN YUSUF QARDHAWI TENTANG KENAIKAN HARGA DALAM TRANSAKSI KREDIT
Sirait, Nilna Mayang Kencana;
Wahyuni, Sri
Jurnal Ilmiah Al-Hadi Vol 6 No 1 (2020): Juli - Desember
Publisher : Lembaga Jurnal dan Seminar Universitas Pembangunan Panca Budi
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DOI: 10.54248/alhadi.v6i1.1087
Kredit berasal dari bahasa Latin yang berbunyi “credere” yang berarti “kepercayaan”. Kredit juga diartikan sebagai “credo” yang berarti “saya percaya”. Kalau sekarang kita mendengar orang yang menyebut “credit”, dalam pengertian seseorang memperoleh kredit, maka berarti ia telah memperoleh kepercayaan Jadi, dapat diartikan bahwa suatu pemberian kredit terjadi, di dalam terkandung adanya kepercayaan orang atau badan yang memberikannya pada orang lain atau badan yang diberikannya dengan ikatan perjanjian harus memenuhi segala kewajiban yang diperjanjikan untuk dipenuhi pada waktunya. Sementara menurut Undang-Undang Perbankan Nomor 10 Tahun 1998, kredit adalah penyediaan uang atau tagihan yang dapat dipersamakan dengan itu, berdasarkan persetujuan atau kesepakatan pinjam meminjam antara bank dengan pihak lain yang mewajibkan pihak peminjam melunasi utangnya setelah jangka waktu tertentu dengan pemberian bunga. Kredit (bai’ bi taqsith) adalah menjual barang dengan pembayaran tidak tunai yang lebih mahal harganya daripada tunai dan pembeli melunasi angsuran tertentu pada waktu tertentu
Pengaruh E Wallet dan Gaya Hidup Hedonis Terhadap Perilaku Konsumtif dengan Literasi Keuangan Sebagai Variabel Intervening
Wahyuni, Sri;
Efendi, Bahtiar;
Nurhayati, Eni Candra
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 4 No 5 (2024): Oktober 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo
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DOI: 10.32699/jamasy.v4i5.8201
Tujuan - Penelitian ini bertujuan untuk meneliti pengaruh e wallet dan gaya hidup hedonis terhadap perilaku konsumtif dengan literasi keuangan sebagai variabel intervening pada mahasiswi manajemen Universitas Sains Al-Quran tahun angkatan 2020. Metode – Dalam penelitian ini menggunakan teknik probability sampling dengan metode purposive sampling sehingga jumlah sampel pada penelitian berjumlah 151 responden yang merupakan mahasiswi manajemen Unsiq tahun angkatan 2020. Data dianalisis menggunakan IBM SPSS AMOS 26. Hasil - Hasil penelitian ini menujukkan bahwa e wallet berpengaruh positif signifikan terhadap perilaku konsumtif, gaya hidup hedonis berpengaruh positif signifikan terhadap perilaku konsumtif, e wallet berpengaruh positif signifikan terhadap literasi keuangan, gaya hidup hedonis berpengaruh positif signifikan terhadap literasi keuangan, literasi keuangan tidak memiliki pengaruh yang signifikan terhadap perilaku konsumtif, literasi keuangan tidak mampu memediasi pengaruh e wallet terhadap perilaku konsumtif, literasi keuangan tidak mampu memediasi pengaruh gaya hidup hedonis terhadap perilaku konsumtif mahasiswi manajemen Unsiq tahun angkatan 2020. Implikasi - Penelitian ini menggunakan data research gap berkaitan dengan pengaruh e wallet terhadap perilaku konsumtif dan data pra riset yang dilakukan pada 40 mahasiswi manajemen Unsiq tahun angkatan 2020. Orisinalitas - Makalah ini melihat hubungan beberapa faktor yang mempengaruhi literasi keuangan dalam rangka meminimalisir tingkat perilaku konsumtif dikalangan Mahasiswi Manajemen Unsiq Tahun Agkatan 2020.
A Learning Strategy Use and Speaking Skills in the Indonesian Context
Wahyuni, Sri
IJET (Indonesian Journal of English Teaching) Vol. 8 No. 2 (2019): December
Publisher : Department of English Language Education, UIN Sunan Ampel Surabaya
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DOI: 10.15642/ijet2.2019.8.2.79-83
Abstract—This study investigates language learning strategies used by Indonesian tertiary students in learning to speak English. The study addresses what learning strategies the students use; what strategy group and individual strategy they favour; and whether speaking skills significantly affect strategy use. This paper reports the quantitative results of a larger mixed-methods study drawing on questionnaire (n = 65) and students’ speaking grades (n = 65) obtained from students at Gajayana University of Malang in Indonesia. The study demonstrates that the students used a wide range of strategies that spread over six strategy groups of Oxford’s taxonomy (1990). Advanced and elementary students favoured compensation strategies, and intermediate students, metacognitive strategies. As regards individual strategy, advanced students favoured ‘using a circumlocution or synonym’; intermediate students, ‘paying attention’; and elementary students, ‘using resources for receiving and sending messages’. The study also shows that speaking skills significantly affected the use of affective strategies only. The paper concludes by discussing implications for theory and practice.
Navigating English Language for Specific Needs: Schools Stakeholder in Overcoming International School
Manggiasih, Laras;
Wahyuni, Sri;
Loreana, Yurike Risa;
Nurjati, Nunung
IJET (Indonesian Journal of English Teaching) Vol. 12 No. 2 (2023): December
Publisher : Department of English Language Education, UIN Sunan Ampel Surabaya
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DOI: 10.15642/ijet2.2023.12.2.132-141
This study aimed to investigate the challenges encountered by English for Specific Purposes (ESP) learners in their journey to enhance English language proficiency. A mixed-methods approach was adopted, incorporating a comprehensive literature review and conducting semi-structured interviews with three ESP teachers and three administrative staff members from the same educational institutions. The findings from the literature review revealed that ESP learners often struggle with managing their time effectively due to the demands of their personal commitments, learners' self-efficacy in facing confidence issues, fear of making mistakes, and negative past experiences hindering their language learning progress. Moreover, limited access to authentic materials tailored to their specific fields emerged as a crucial obstacle, impacting learners' ability to develop subject-specific vocabulary and comprehend real-world language use. By recognizing and addressing these challenges, educators and institutions can develop more targeted and effective language learning strategies, ultimately empowering ESP learners to overcome their obstacles and achieve higher levels of English proficiency
Faktor Determinan Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi
Anjani, Nadya Zalianti Puspa;
Wahyuni, Sri;
Setyadi, Edi Joko;
Mudjiyanti, Rina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i2.2095
This study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality.
Analisis Faktor-faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi
Aryadita, Putriana Hadi;
Hariyanto, Eko;
Wahyuni, Sri;
Fitriati, Azmi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i2.2136
Abstract In managing a company which is characterized by the welfare of shareholders so that it reflects the high value of the Company. This research was conducted to determine the value of companies in the infrastructure sector in the 2018-2022 period based on factors that influence company value. The factors taken in this research are profitability, company size and leverage as well as dividend policy which are used as moderating variables in the research. This research uses a quantitative approach, namely by looking at the relationship between independent variables and dependent variables as well as moderating variables on the objects studied. The data used in this research is secondary data in the form of financial reports accessed via the Indonesian Stock Exchange website. The population in this research is Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a purposive sampling technique. The samples that can be studied are 109 company data samples. In processing data and drawing conclusions, researchers used the SPSS program or software. The results of this research show that profitability, company size and dividend policy have no effect on the value of infrastructure companies, while leverage has a positive effect on the value of infrastructure companies. The results in this study indicate that dividend policy is unable to moderate and strengthen the influence of profitability, company size and leverage on the value of infrastructure companies.
Determinasi Opini Audit Going Concern
Puspita, Dea;
Dirgantari, Novi;
Wahyuni, Sri;
Pandansari, Tiara
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i3.2169
Going concern audit opinion is an opinion issued by the auditor to the auditee to determine whether the company can maintain its survival. A going concern audit opinion represents a negative signal for the company’s survival. Therefore, if a company is declared as going concern, it means that the company is declared capable of maintaining its business continuity. The aim of this research is to determine the influence of the pervious year’s audit opinion, auditor reputation, company growth and profitability on going concern audit opinion. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2016-2022. This type of research is quantitative research in the form of secondary data sourced from each company’s website and through the official IDX website. The sample in this research is mining companies listed on the Indonesia Stock Exchange in 2016-2022. The data collection technique used side purposive, which then obtained a sample of 34 companies. In this research, logistic regression analysis was used to analyze research data. The result of the test showed that the previous year’s audit opinion had a significantly positive effect on going concern audit opinion. The auditor reputation and company growth don’t have a significant effect on going concern audit opinion. Meanwhile, profitability has a significant negative effect on going concern audit opinion.
Dehumanisasi Hukuman Mati Bagi Pengedar Narkotika di Indonesia Menurut Hukum Islam
Imran, Maizul;
Arsal, Arsal;
Wahyuni, Sri
Al-Jinayah : Jurnal Hukum Pidana Islam Vol. 9 No. 2 (2023): Desember 2023
Publisher : Islamic Criminal Law Study Program, Faculty of Sharia and Law, Sunan Ampel State Islamic University Surabaya, Surabaya, East Java, Indonesia.
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DOI: 10.15642/aj.2023.9.2.219-235
Tujuan penelitian ini untuk mengetahui sejauh apa kesan dehumanisasi yang timbulkan dalam penerapan hukuman mati pada pengedar narkotika dan untuk mengetahui respons hukum Islam menyikapi penerapan hukuman mati bagi pengedar narkotika secara humanis. Metode penelitian hukum ini bersifat normatif dengan pendekatan studi literature dengan analisis data kualitatif dari data primer dan sekunder yang bersifat induktif. Hasil penelitian menyimpulkan, pertama, bahwa kesan dehumanisasi didasari pada dampak sejarah eksekusi mati yang kelam dari masa ke masa, kemunculan gerakan-gerakan penegak Hak Asasi Manusia yang semakin marak di beberapa negara, implementasi aturan-aturan berskala internasional yang melarang hukuman mati, bentuk penolakan grasi dan berbagai bentuk perbuatan pengedaran yang digeneralisir hukumannya. Kedua, secara makna tekstual ayat al-Qur`ān untuk pengedar narkotika dapat dikategorikan sebagai makna fasādan fī al-ardhi dalam ranah hukuman ta’zīr yang masih terbuka hak grasi dan penuntutan keringanan hukuman di pengadilan. Namun secara kontektual dikategorikan hukumannya secara beragam dan fleksibel, sebagai ḥirābah (perampokan), al-baghyu dan peminum khamar (syirb al-khamr). Sebagai solusi hukum alternatif diharapkan dapat mencerminkan penerapan hukuman yang humanis bagi pengedar narkotika.
Developing Learning Media based on AR-VR to Enhance Junior High School Students’ Understanding of Human Digestive System Materials
Ridlo, Zainur Rasyid;
Bachtiar, Rayendra Wahyu;
Wahyuni, Sri;
Mahardika, I Ketut;
Wicaksono, Iwan;
Ningsih, Silvi Putri Ayu;
Ulfa, Efrika Marsya;
Zuniari, Nurul Iqdami
Jurnal Pendidikan MIPA Vol 25, No 3 (2024): Jurnal Pendidikan MIPA
Publisher : FKIP Universitas Lampung
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The research aims to develop an Android-based Augmented-Virtual Reality learning medium on digestive system materials for junior high school on human digestive system materials. The study implemented an instructional design model based on ADDIE, with eight classroom meetings to assess student learning outcomes. Pretest and posttest scores were used to calculate the N-gain score, reflecting the students’ improvement in understanding the material. The study involved 40 students. The results showed a significant improvement in student performance, with an N-gain score of 0.62, indicating moderate learning gains. The practical application of the media was deemed feasible, and students reported high levels of engagement and satisfaction with the media. These findings suggest that the learning media effectively supported the students' comprehension and engagement in science, and the use of the ADDIE model provided a structured approach to assessing its impact on learning. The creation of Augmented-Virtual Reality on Assemblr edu and MilleaLab application also seems simple so that it can be easy for developers to create the desired material. Keywords: learning media, augmented-virtual reality, assemblr edu, millealab, ADDIEDOI: http://dx.doi.org/10.23960/jpmipa/v25i3.pp1297-1316
Meningkatkan Karakter Religius Anak Usia Dini melalui Media Film Animasi “Syamil dan Dodo” pada Kelompok B id PAUD Babussalam Tahun Ajaran 2024
Fitria, Tati;
Marzoan, Lalu;
Wahyuni, Sri
Arus Jurnal Psikologi dan Pendidikan Vol 3 No 2: Juni (2024)
Publisher : Arden Jaya Publisher
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DOI: 10.57250/ajpp.v3i2.480
Penelitian ini bertujuan untuk meningkatkan karakter religuis anak usia dini melalui media film animasi “Syamil dan Dodo”. Subyek penelitian ini adalah kelompok B PAUD Babussalam dengan jumlah peserta didik 17 anak yaitu 5 laki-laki dan 12 perempuan. Penelitian ini merupakan metode Penelitian Tindakan Kelas (PTK) yang dilaksanakan II siklus. Data karakter religius anak diperoleh dari wawancara, observasi dan dokumentasi. Data yang telah dikumpulkan kemudian dianalisis untuk melihat peningkatan setiap siklusya. Hasil penelitian ini menujukan bahwa ada peningkatan karakter religius anak kelompok B, pada prasiklus karakter reigius diperoleh ketuntasan klasikal sebesar 29,4%, Pada siklus I karakter religius anak mengalami peningkatatan dengan ketuntasan klasikal sebesar 52,9%, Penngkatan yang signifikan terjadi Pada siklus II ketuntasan klasikal sebesar 82,3% . Dari data tersebut maka penelitian dihentikan pada siklus II. Karakter religius anak terbukti dapat ditingkatkan melalui media film animasi “Syamil dan Dodo”. Indicator karakter religious tertinggi terdapat pada urutan wudhu hal ini karna melaui media film animasi “Syamil dan dodo” anak bisa memahami cara wudhu yang tertib.