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PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENINGKATKAN MOTIVASI BELAJAR MATA PELAJARAN PAI DI SD N 2 GONDANG, PURWANTORO Huda, Muhammad Fatchul; Masyuri, Masyuri; Mualim, Rojif
Tunjuk Ajar : Jurnal Penelitian Ilmu Pendidikan Vol. 7 No. 2 (2024): August 2024
Publisher : Jurusan Ilmu Pendidikan Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

This type of research is qualitative research with a descriptive approach. The data sources used in this research include the main source in the form of interviews with the Principal, Islamic Religious Education Teacher, and students from SD N 2 Gondang Purwantoro, as well as additional sources in the form of photos of activities. Data collection was carried out through a process of interviews, observation and documentation. The results of this research show that: The strategy implemented by Islamic Religious Education teachers in increasing PAI learning motivation at SD N 2 Gondang Purwantoro involves several actions, such as familiarizing themselves in the school environment, being a good example for students, collaborating with fellow teachers, and involving students in the process of learning religion at school. Students' learning motivation towards PAI at SD N 2 Gondang Purwantoro has increased quite significantly. This can be seen from the large number of students' participation in learning, including asking questions during the learning process, completing assignments, the high level of student enthusiasm during study hours, and the habit of praying before and after lessons. There are factors that support and hinder efforts to increase students' learning motivation towards PAI at SD N 2 Gondang Purwantoro. Internal factors, namely factors that come from within the student, as well as external factors, which include the role of teachers, school principals, and supporting assistance, both influence this process.
Analisis Integrasi Audit Siklus Persediaan Dengan Manajemen Risiko Untuk Mencegah Terjadinya Kecurangan Dan Kehilangan Aset Noor Zulaika; Aldi Alamsa; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/efp3rw69

Abstract

Inventory management represents one of the most critical areas exposed to fraud and asset loss due to its high value and operational complexity. This study examines the integration of inventory cycle auditing and risk management as a strategic approach to preventing fraud and safeguarding organizational assets. The analysis highlights that risk-based inventory audits enable auditors to focus on vulnerable areas where misstatements, theft, and procedural weaknesses are most likely to occur. Risk management frameworks support this process by systematically identifying, assessing, and mitigating inventory-related risks throughout procurement, storage, and distribution stages. The role of internal control systems and accounting information systems is emphasized as a key factor in enhancing audit effectiveness and ensuring reliable inventory data. Findings from relevant literature indicate that organizations implementing integrated audit and risk management practices experience stronger internal control performance and reduced incidents of inventory losses. This integration positions auditing not merely as a detection mechanism but as a preventive and value-adding function within inventory governance. Consequently, the alignment between inventory auditing and risk management contributes significantly to sustainable asset protection and organizational accountability.
Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan Noor zulaika; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/c4cfr571

Abstract

This study examines the comparative characteristics of manual accounting records and digitalized accounting systems in the preparation of financial statements for Micro, Small, and Medium Enterprises through a non empirical library research approach. The analysis was conducted by synthesizing academic literature and previous findings related to accounting digitalization, financial reporting quality, and financial management practices within MSMEs. The findings indicate that digital accounting systems demonstrate stronger capabilities in improving administrative efficiency, consistency of financial information, reporting transparency, and compliance with financial accounting standards. Manual recording systems remain widely utilized because of their operational simplicity, lower initial implementation costs, and accessibility for business actors with limited technological competence. The study also identifies major obstacles in the adoption of digital accounting, including low digital literacy, technological adaptation barriers, infrastructure limitations, and concerns regarding data security.
Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil Firayanti, Firayanti; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f9qp0032

Abstract

This study examines the optimization of accounting information systems in cash receipt management within small businesses as a strategic approach to preventing fraud risk and strengthening financial governance. The research employed a non empirical library research method using a descriptive interpretative approach through the analysis of academic literature related to accounting information systems, internal control, cash management, and fraud risk mitigation. The findings indicate that the optimization of accounting information systems contributes significantly to improving transparency, accountability, transaction monitoring, and the effectiveness of internal control mechanisms in cash receipt activities. Weak segregation of duties, inadequate documentation, limited supervision, and manual recording systems were identified as major factors increasing fraud vulnerability in small businesses. The integration of standard operating procedures and COSO based internal control frameworks strengthens sustainable fraud prevention practices and supports long term financial governance in small business environments.