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Building a Culture of Ethics: The Impact of School-Based Counseling on Student Behavior Negara, Hasan Sastra; Marisalia, Marisalia; Zamil, Pradita Dien Ayu Putri; Susanti, Susanti; Lodra, Tania Inge
Smart Society Vol 3, No 2 (2023): December 2023
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v3i2.258

Abstract

The formation of character and ethics is crucial from childhood, as children easily absorb behaviors and values from their surroundings. Ethics is an integral part of human attitudes and interactions, which do not develop naturally but are shaped through guidance, education, and social influence from parents, teachers, and the community. Instilling ethical awareness at an early age is essential to fostering responsible and respectful individuals. This study aims to cultivate ethical awareness among children in Sidomulyo Village through a counseling-based approach conducted at SDN 07 Mesuji as part of a KKN (Real Work Lecture) program. The counseling method involves interactive discussions and role-playing activities designed to reinforce moral values and social etiquette.The findings indicate that this counseling approach leads to a noticeable improvement in the ethical behavior of the children in Sidomulyo Village. The program's effectiveness is evident in the children's increased understanding and application of moral values in daily interactions. These results suggest that structured ethical counseling can be a valuable tool in character education when supported by teachers, parents, and the school community.
KUALITAS LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT: PERAN STRUKTUR ORGANISASI, KUALITAS AUDIT, DAN SISTEM INFORMASI: FINANCIAL REPORT QUALITY OF AMIL ZAKAT INSTITUTIONS: THE ROLE OF ORGANIZATIONAL STRUCTURE, AUDIT QUALITY, AND INFORMATION SYSTEMS Zamil, Pradita Dien Ayu Putri; Ekawati, Evi; Susanto, Is
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.607-620

Abstract

An ideal financial report should be prepared with high quality to provide optimal benefits for its users. This study's objective is to analyze the effect of organizational structure, audit quality, and accounting information systems on the quality of financial report in Amil Zakat Institutions (LAZ) during the 2020–2024 period using secondary data, resulting in 12 institutions with 60 observations. The findings indicate that financial reporting quality is not much impacted by organizational structure. Likewise, the quality of audits has no bearing on the quality of financial report. On the other hand, the quality of financial report is greatly impacted by the accounting information system. By integrating organizational structure, audit quality, and accounting information system variables, By supporting the empirical data on the variables influencing the calibre of financial report in Amil Zakat Institutions, this study contributes to the corpus of literature. Furthermore, the findings provide practical insights for Amil Zakat Institutions to enhance financial report quality by reinforcing organizational structures, improving audit quality, and optimizing accounting information systems to produce reports that are transparent, accurate, additionally, in compliance with the tenets of sharia responsibility.