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Juli Yani
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jurnalakrabjuara@gmail.com
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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Articles 2,516 Documents
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS (Studi Komparasi PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, Dan PT. Bank Rakyat Indonesia Tbk, Periode 2012-2015) Manueke, Billy Boy Rilmonth
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to determine financial performance based on banking financial ratios used in this study to PT. Bank Mandiri, Tbk, PT. Bank Negara Indonesia, Tbk, PT. Bank Rakyat Indonesia, Tbk in 2014-2017 and compared the financial performance of these three banks. Using the ratio analysis technique can provide an assessment of the financial performance of a company and can also help describe the trends and patterns of the company so that it can show the opportunities or risks of the company being analyzed by the analyst. Financial ratio analysis becomes very important, especially for interested parties in the company. The analytical tool used in this research is Financial Ratio which includes Liquidity Ratio, on the results of the study indicate the average liquidity ratio of PT. Bank Mandiri, Tbk in 2012 - 2015 is very good because it has met the standards set by Bank Indonesia. Bank Negara Indonesia, Tbk is not good because it does not meet the standards set by Bank Indonesia. ROE PT. Bank Negara Indonesia, Tbk amounting to 16.15%.
LAW DEPARTMENT STUDENTS’ ATTITUDE AND MOTIVATION IN LEARNING ENGLISH AS FOREIGN LANGUAGE Arwin, Arwin
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study investigates non-English major students’ attitude and motivation towards learning English as foreign language at Law Department Halu Oleo University. This study also expected to find out what gender is more motivated towards learning English. The study employed the descriptive design. The total sample of this study was 130 students and registered in academic years of 2018/2019. The sample investigated using attitude and motivation questionnaires 5-point Likert Scale that adopted from AMTB by Gardner. The result of this study indicates that: (1) the participants have positive attitude towards learning English as foreign language. (2) The level of participants’ motivation as sample of this study is high. (3) The integrative motivation is more dominant than instrumental motivation. (4) Female is more motivated than male students. Most of those surveyed held positive views of the development English teaching towards non-English major students. The English lecturer is highly expected to be more commitment with the schedule of teaching and learning process. An effective number of students in a class are still need high consideration. The findings of this study may help language developers, syllabus designers and decision makers to develop programs and design syllabi and create interesting textbooks which maintain students' positive attitude and motivation.
PENGARUH RISIKO KREDIT, PENYALURAN KREDIT, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN QUICK RATIO TERHADAP PENGEMBALIAN AKTIVA DI BANK KONVESIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Suwandi, Suwandi; Loriana, Silvia; Sitorus, Friska Darnawaty; Stephanus, Andhy
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The research objective was to test and test the effect of Credit Risk, Credit Distribution, Operational Costs of Operating Income and Quick Ratio on Returns of Assets in Conventional Banks listed on the Indonesia Stock Exchange for the 2012-2016 Period. Quantitative research approach. Types of explanatory research research. The nature of this study is a causal relationship. The population of this research is 43 Banking Companies Registered on the Indonesia Stock Exchange for the 2012-2016 period. The research sample was 25 companies. The data collection technique is documentation. The results of this study are that credit risk has an effect and is not significant on the return of assets in conventional banks listed on the Indonesia Stock Exchange for the 2012-2016 period.
PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI DAN KOMITMEN PROFESI TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN KLIEN PADA KAP DI KOTA MEDAN Silalahi, Fransiska; Girsang, Julita Br; Nainggolan, Rosalina; Bu’ulolo, Yamamoni
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to determine the effect of auditor professionalism, professional ethics and professional commitment to materiality considerations in auditing clients' financial statements in KAP in the city of Medan. The research method was carried out by questionnaire method. Classic assumption test, multiple regression test and hypothesis test, testing this study using SPSS version 23 for windows. Based on the results of the distribution of 74 questionnaires by sample, and the results of the study show that partially auditor professionalism does not affect materiality with a significant value t-count greater than 0.05 while professional ethics and professional commitment partially influence the consideration of materiality with t-count values smaller 0.05. Simultaneously auditor professionalism, professional ethics and professional commitment have a significant positive effect on materiality considerations in auditing; financial reports on KAP in the city of Medan.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN PELANGGAN Hidayat, Aris; Suwarsito, Suwarsito; Herawati, Niken
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This research aims to identify and analyze the effect of the product quality and price variables toward customer’s satisfaction. Method of data collection in this research is using the survey method with questionnaires. Population in this research is student of Ganesa Vocational School. Based on the results of the analysis, it indicates that product quality has a significant effect on the customer’s satisfaction indicated by the t significant value 0.000 less than α =0.05. product quality and price significantly influence the customer’s satisfaction shown by F significant value of 0.000 smaller than α=0.05 and are able contribute to the customer’s satisfaction variables of 0.515 or 51.5 % the remaining 40.6% is influenced by other variables that are not examined in this research.
PENGGUNAAN METODE JARITMATIKA UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN MATEMATIKA MATERI PENJUMLAHAN DAN PENGURANGAN DI KELAS IA SD INPRES MAUMERE Salome, Maria
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Mathematics is something that is related to abstract ideas / concepts arranged hierarchically through deductive reasoning. The aim of Mathematics learning is focused on mastering the concept of counting and memorizing skills based on the facts in the field. For that Mathematics is taught to students with the aim that students are able to solve problems in daily life by counting. The skill of counting multiplication as part of Mathematics is very much needed by humans in various aspects of life. In the Mathematics learning Material Addition and Subtraction in class IA SD Inpres Maumere, a decrease in student learning outcomes was found. This is because many of the students consider Mathematics as a difficult subject, so their learning enthusiasm decreases. Therefore, researchers use the Jarithmetic method as an effort to make Mathematics lessons fun and students can improve their learning outcomes
GAME WHAC-A-MOLE BERBASIS AUGMENTED REALITY SEBAGAI MEDIA PEMBELAJARAN HEWAN KARNIVORA DAN HERBIVORA Hariadi, Fajar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Visual media are very useful to transfer information from one person to others. The game is an interactive visual media where players can interact with what they saw on the digital screen. It can be used to make a pleasing interactive education. Combining the popular game whack-a-mole with Augmented Reality can make children easily understand which animal is Carnivore and which one is a herbivore. So we hope this prototype can support traditional education to transfer the information to children.
PENGARUH ETIKA, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT: Studi pada Auditor di Kantor Akuntan Publik Kota Medan Siregar, Zuriah Hanum; Yasri, Fikri Ilmi; Simbolon, Canri; Uli Sipahutar, Tetty Tiurma
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The audit report that has been made by the auditor must have a good grade quality. Because it must be distributed to such as shareholder and the investor for the basic-decision making. Meanwhile, it must have trusted, indepedently competent element such as Kantor Akuntan Publik (KAP) to gain trust for the reportuser because beside the user, it needed by the external author for the right and accurate report and can later be used for the economic decision-making. so then, the report itself can be counted as well. However if the author has a bad reputation for their works, the result can be worse. For example the miswritten caused by the input on the accounting report. The aims of the research is to knowing the affect of auditor competency, independency and ethics towards audit qualityeither simultaneously or partially measured by the respondent. The research is using the descriptive verificated research towards causality object as for the data usingsampling data through simple random sampling which resulting 80 sample from the process. The research itself is using multiple regression-linear. It can be concluded that the auditor who works at KAP in Medan has a good competence, good independency and comprehend to apply the auditor ethics and has a good audit quality when perform their works.
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI KASUS DI BPKP PERWAKILAN SUMATERA UTARA) Andini, Natasia; Sihombing, Triani Sylvana; Tarigan, Ema Saputri Br; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract The accounting profession has an important role in the provision of reliable financial information for thr government, investors, creditors, shareholders, employees, debtors, also for the community and other parties concerned. The performance of auditorsis the ability of an auditor to produce findings or results of the examination of inspection activities for the management and financial responsibilities are carried out in an inspection team. Factor affecting the performance of the auditor is locus of control, leadership style and organizational commitment. The purpose of this study was to determine the effect of locus of control, leadership style and organizational commitment on the performance of auditors at BPKP of North Sumatra Representation Office. Research tool used was a data analysis technique multiple linear regression, F- test, t test. The location study performed at BPKP, which in the North Sumatra Respresentation Office. Based on the results of analysis show that the locus of control, leadership style and organizational commitment have positive influence on the performance of auditors at BPKP of North Sumatra Representation Office.
PENGARUH KOMPETENSI, INDEPEDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN SUMATERA UTARA Putri Br S.Kemb, Riana Rantika Dwi; Isny, Rizki Septiandre; prasanti, Dessy; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to examine whether competency, independence and organizational commitment influence the performance of government auditors in the Financial and Development Supervisory Agency (BPKP) of North Sumatra Representatives. The sample in research ii were 90 respondents. This study found that partially, the results of the study showed that the variable competence (X1), independence (X2) and organizational commitment (X3) had a positive and significant effect on the performance of government auditors. The F test results also show that simultaneously all the independent variables have a significant effect on the performance of the government auditor BPKP, this can be seen from a significant value of 6.944 where the value (6.944> 2.76) with a significant value of 0,000 is smaller than α = 0.05. The results showed that accepted and rejected means competency, independence and organizational commitment simultaneously had a significant effect on Auditor Performance at the Representative Office of North Sumatra's BPKP.

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