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Implementation Of Statement Of Financial Accounting Standards (PSAK) 112 In The Financial Statements Of The Assyifa Waqf Agency In Subang District Ramadhani Irma Tripalupi; Iwan Setiawan; Gita Zakiah; Nurhasanah, Mia; Qheista Noor Fiddienillah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.64

Abstract

This study investigates the implementation of SFAS 112 in the financial statements of the Assyifa Waqf agency in Subang Regency. Using qualitative research methods, the study aims to accurately describe the agency's financial statements using primary and secondary data. The data collection techniques include literature study, documentation, interviews, and observation. The recognition of waqf assets based on nominal and fair values, and the presentation of financial statements, including statements of financial position, activities, cash flows, and changes in assets under management, are key areas of focus. It is noted that the full implementation of SFAS112 in the Assyifa Waqf Board, particularly in terms of recognition, measurement, presentation, and disclosure of financial statements, has not been achieved. The findings of this study could potentially have a significant impact on the field of Islamic economics and waqf practices, providing valuable insights for future research and practice.
The Effectiveness of Problem-Based Learning Assisted by Articulate Storyline Interactive Students' Critical Thinking Skills Nurhasanah, Mia; Suprapto, Purwati Kuswarini; Ardiansyah, Ryan
Jurnal Inovasi Pendidikan IPA Vol. 10 No. 1: April 2024
Publisher : Faculty of Mathematics and Natural Sciences, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jipi.v10i1.64847

Abstract

This study aims to reveal the impact of a problem-based learning model assisted by articulate storyline interactive media on high school biology students' critical thinking skills. This research was conducted in April-July 2023. The research method used was a quasi-experiment with a nonequivalent control group design. The population is all grade X science students (grade X IPA) of SMA Negeri 1 Kawali, West Java in the 2022/2023 school year as many as 6 classes. The sampling technique used was the purposive sampling technique, with grade X IPA 1 class as the experimental class and X IPA 3 as the control class each containing 36 students. The data collecting instrument is a critical thinking skill test consisting of 13 description questions that had gone through validity and reliability tests with the results of the instrument validity test, namely eight significant questions and five very significant questions, and the reliability score r = 0.84 including the high category. The data analysis technique used was the one-way ANOVA test at a significance level of 0.05. The average N-gain score of critical thinking skills of the experimental class is 0.45 (medium) higher than the control class which is 0.19 (low). Based on the results of testing the research hypothesis, it can be concluded that there is an effect of a problem-based learning model assisted by articulate storyline interactive media on critical thinking skills at a significance level of 0.000. The theoretical implication is that critical thinking skills can be improved by using a problem-based learning model assisted by interactive learning media so that the problem-based learning model assisted by articulate storyline interactive media can be used as a teaching method to improve critical thinking skills.