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All Journal Balance : Jurnal Akuntansi dan Manajemen PEDAGOGIC: Indonesian Journal of Science Education and Technology
Hafid, Abdullah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Pengendalian Internal terhadap Kualitas Pelaporan Keuangan dengan Sistem Informasi Akuntansi sebagai Variabel Moderasi pada Perusahaan Tekstil Skala Menengah di Daerah Istimewa Yogyakarta dan Sekitarnya Hafid, Abdullah; Siregar, Baldric; Biyanto, Frasto
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.925

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kualitas pelaporan keuangan, serta menguji peran sistem informasi akuntansi sebagai variabel moderasi pada perusahaan tekstil skala menengah di Daerah Istimewa Yogyakarta dan sekitarnya. Latar belakang penelitian didasarkan pada pentingnya laporan keuangan yang akurat dan andal sebagai dasar pengambilan keputusan manajerial di tengah persaingan industri. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal, pengumpulan data melalui kuesioner berskala Likert, dan analisis menggunakan SPSS dengan uji regresi linier berganda serta Moderated Regression Analysis (MRA). Hasil yang diharapkan menunjukkan bahwa pengendalian internal berpengaruh positif terhadap kualitas pelaporan keuangan, dan sistem informasi akuntansi mampu memperkuat hubungan tersebut. Temuan ini diharapkan memberikan kontribusi praktis bagi manajemen dalam meningkatkan efektivitas pelaporan melalui penguatan sistem pengendalian dan informasi.   This study aims to analyze the influence of internal control on the quality of financial reporting and examine the moderating role of accounting information systems in medium-scale textile companies in the Special Region of Yogyakarta and surrounding areas. The research is motivated by the need for accurate, relevant, and timely financial reports to support managerial decision-making in an increasingly competitive textile industry. A quantitative approach with a causal design was employed, using Likert-scale questionnaires distributed to accounting, finance, and management personnel. The sampling technique used was purposive sampling, targeting respondents with knowledge of accounting information systems and financial reporting. Data analysis was conducted using SPSS, including validity and reliability tests, multiple linear regression, and Moderated Regression Analysis (MRA). The expected results indicate that internal control has a positive effect on financial reporting quality, and accounting information systems not only influence reporting quality directly but also strengthen the relationship between internal control and financial reporting. These findings offer practical implications for improving report reliability through enhanced controls and optimized information systems.
Implementasi Bahan Ajar Video Animasi Fabel pada Mata Pelajaran Bahasa Indonesia Terhadap Penguatan Pendidikan Karakter Anak SD Rohmah, Desiana Maulidatur; Trianita, Mikyal Novi; Hafid, Abdullah
PEDAGOGIC: Indonesian Journal of Science Education and Technology Vol. 5 No. 2 (2025): PEDAGOGIC: Indonesian Journal of Science Education and Technology
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ijset.v5i2.4700

Abstract

This study aims to develop fable animated video teaching materials in Indonesian Language subjects for strengthening character education in elementary school children. This study employs a qualitative method through a systematic literature review, utilizing journals and books that meet inclusion and exclusion criteria as sources. Data collection was carried out by searching keywords such as “animated video learning,” “fable learning materials,” and “character education in elementary school”. The analysis results indicate that teaching materials play a central role in learning, and the development of engaging teaching materials like "Fable Animated Video" can strengthen students' personalities, especially at the elementary school level. A fable is a story about the lives of animals behaving like humans, containing moral messages rich in life values. The use of fable animated videos allows students not only to understand the story's form but also to grasp the moral messages within, which can serve as examples in social life. Educators can use fable animated videos, for instance, to deliver material and explain the positive and negative impacts of the characters' behaviors, thereby indirectly fostering good character in students. Character values that can be explored include religion, honesty, hard work, discipline, responsibility, patriotism, respecting the environment, and a strong social spirit  
Co-Authors Baldric Siregar BIYANTO, FRASTO Rohmah, Desiana Maulidatur Trianita, Mikyal Novi