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Perbedaan Hasil Belajar Matematika Siswa ditinjau dari Level Geometri Van Hiele SMP Kelas VII Anwar, Azwar
Mandalika Mathematics and Educations Journal Vol 1 No 2 (2019): Edisi Desember
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jm.v1i2.1536

This study aims to determine the distribution of student geometry levels based on Van Hiele's theory and find out the differences in students' mathematics learning outcomes in grade VII junior high school. The sampling technique is probability sampling and a sample of 182 students is obtained. Data collection techniques used were Van Hiele level geometry tests and test results. Data analysis used descriptive statistics and anova with a significance level of 5%. The results showed that only 170 students were included in the Van Hiele geometry level, namely 62 students were at level 0, 97 students were at level 1, 5 students were at level 2, and as many as 6 students are at level 3. In the inferential analysis based on analysis of variance (two-way anova) concludes that for learning outcomes based on Van Hiele level geometry obtained Fcount = 13.793 > Ftable = 9.28 means H0ÃƒÂ‚Ã‚Â is rejected means that there are differences in mathematics learning outcomes based on Van Hiele geometry level.AbstrakPenelitian ini bertujuan untuk mengetahui distribusi level geometri siswa berdasarkan teori Van Hiele dan mengetahui perbedaan hasil belajar matematika siswa di kelas VII SMP. Menggunakan teknik probability sampling dan diperoleh sampel sebanyak 182 siswa. Teknik pengumpulan data yang digunakan adalah tes level geometri Van Hiele dan tes hasil belajar. Analisis data menggunakan statistik deskriptif dan anova dengan taraf signifikansi sebesar 5%. Hasil analisis data menunjukkan bahwa dari 182 sampel, hanya 170 siswa yang termasuk dalam level geometri Van Hiele yaitu 62 siswa berada pada level 0, sebanyak 97 siswa pada level 1, sebanyak 5 siswa pada level 2, dan ÃƒÂ‚Ã‚Â 6 siswa pada level 3. Analisis anova dua arah diperoleh Fhitung = 13,793 > Ftabel = 9,28 berarti H0ÃƒÂ‚Ã‚Â ditolak yang artinya terdapat perbedaan hasil belajar matematika berdasarkan level geometri Van Hiele.

Analysis of Detecting Potential Financial Statement Fraud in State-Owned Enterprises (SOEs) Using the Fraud Hexagon Rasyidah, Rasyidah; Anwar, Azwar; Hamzah, Hajrah
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15686

This study aims to analyze the effect of elements in the Fraud Hexagon on financial statement fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The dependent variable in this study is financial statement fraud, measured by the F-score Model. The independent variables are the six elements in the fraud hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion, each proxied by performance level, monitoring ineffectiveness, change of auditors, change of director, CEO duality, and audit fees. This study utilizes 105 sample data selected using the purposive sampling method. The data was analyzed using multiple linear regression analysis. The results indicate that pressure (performance level) has a positive and significant effect on financial statement fraud. Capability (change of director) has a negative and significant effect, suggesting that changes in leadership can mitigate fraud risks. However, opportunity (monitoring ineffectiveness), rationalization (change of auditors), arrogance (CEO duality), and collusion (audit fees) do not significantly influence the potential for financial statement fraud. These findings highlight the importance of monitoring performance levels and leadership changes in preventing financial statement fraud in SOEs. The study provides valuable insights for regulators and corporate governance bodies to enhance their fraud prevention frameworks and ensure the integrity of financial reporting. This research contributes to the existing literature by integrating the Fraud Hexagon model in the context of SOEs, offering a comprehensive understanding of the factors influencing financial statement fraud in a developing country.

PKM Pelatihan Tata Kelola Dana BOS SMA/SMK Sesuai Permendikbud No. 63/2022 di Kabupaten Bulukumba Anwar, Azwar; Afiah, Nur
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2023:PROSIDING EDISI 12
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstrak – Penyelenggara sekolah diharapkan bukan hanya mementingkan aspek fisik atau sarana melainkan aspek manusia yang memberikan pelayanan dan pendidikan. Salah satu persolan yang kadang muncul adalah kendala kenyamanan dan kualitas pembelajaran. Oleh karena itu diluncurkanlah program dana Bantuan Operasional Sekolah (BOS) yang pada tahun lalu di ubah dengan istilah Bantuan Operasional Satuan Pendidikan (BOSP). Permendikbudristek 63 Tahun 2022 tentang Juknis BOSP bermaksud untuk melakukan pemerataan akses layanan pendidikan dan peningkatan mutu pembelajaran melalui Satuan Pendidikan.Berbeda dengan peraturan sebelumnya, dimana ada konsekuensi pemotongan anggaran apabila dalam terjadi keterlambatan dalam pelaporan. Pemerintah dalam hal ini Kemdikbud akan menerapkan sistem pemotongan dana BOS, hal ini terjadi apabila satuan pendidikan atau sekolah mengalami keterlambatan dalam melakukan pelaporan penggunaan dana BOS-nya. Selain ketepatwaktuan pelaporan, satuan pendidikan juga harus memperhatikan aspek tata kelola yang baik, yaitu akuntabilitas dan transparansi. Oleh karena itu tujuan dari pelatihan ini adalah bagaimana Satuan Pendidikan khusunya SMA/SMK di Kabupaten Bulukumba melakukan pelaporan Dana BOSP tepat waktu, akuntabel dan transparan.Beberapa hasil yang dicapai melalui kegiatan ini yaitu (1) permasalahan pengelola Dana BOSP lebih terungkap, terhimpun dan teridentifikasi, (2) kepercayaan diri meningkat dan integritas pengelola Dana BOSP menjadi meningkat, (3) pengelola Dana BOSP memahami pentingnya menjunjung tinggi nilai-nilai moral dan etika, (4) pengelola Dana BOSP memahami prosedur dan aturan yang telah ditetapkan sesuai petunjuk teknis Permedikbud No. 63 tahun 2022 sehingga pelaporan lebih tepat waktu, akuntabel dan transparan.Kata kunci: Dana BOS/BOSP, tepat waktu, akuntabel dan transparan.

Efektivitas Model Pembelajaran Learning Starts with A Question (LSQ) Terhadap Hasil Belajar Matematika Siswa Syaibah, Siti; Anwar, Azwar; Widyawati, Eka
Indo-MathEdu Intellectuals Journal Vol. 4 No. 3 (2023): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v4i3.348

This research aimed to determine the effectiveness of the learning model of learning starts with a question (LSQ) on students’ mathematics learning outcomes. The type of research is true ekxperimental with a quantitative approach. In this study, the design used was a post-test-only control group design, namely placing research subject into two classes which were divided into experimental class and control class, with sampling used a simple random sampling technique, which means that the sample was taken randomly from the population. The instruments used in this research were lesson plans, student worksheets, and test sheets. Then, the technique of collecting data used written test on the type of essay tests. The last data was documentation to obtain school data information. The data analysis techniques used are the swimmer test (normality test, homogeneity test) and hypothesis testing (t test and z test). The result of this research showed that the average score for students’ mathematics learning outcomes applied with the learning starts with a question (LSQ) learning model = 93,37, for classes applied with the conventional learning model = 72,00. Based on the result of the different tests (final test) using the z- test, the value z-count > z-tabel was obtained (12.00733 > 1.6450). So, it can be concluded that the learning starts with a question (LSQ) learning model is effective on the students’ mathematics learning outcomes

Akuntabilitas Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional Kabupaten Kolaka Athiyah, Nikmatul; Idrus, Mukhammad; Anwar, Azwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1256

This study aims to: To determine the accountability of zakat fund management in BAZNAS Kolaka Regency based on Law No. 23 of 2011 and PSAK 109. The variable in this study is a single variable. The population in this study is the management of BAZNAS Kolaka Regency and the report on the management of zakat funds. The sample of this study is the management of BAZNAS Kolaka Regency consisting of four people representing each collection division, distribution division, utilization division, and reporting division and report on zakat fund management in 2021. Data collection techniques are carried out by interviews and documentation. The data analysis uses qualitative descriptive, comparative analysis and the Gross Conformity Index formula. The results of this study show that the management of zakat in BAZNAS Kolaka Regency, includes the process of collecting, distributing, utilizing, and reporting zakat in accordance with Law No. 23 of 2011. In terms of recognition, measurement and presentation have been in accordance with PSAK 109 based on IKK calculations. However, in terms of disclosure, the implementation of PSAK 109 is not appropriate based on the calculation of the IKK. Thus, BAZNAS of Kolaka Regency is not fully compliant with PSAK 109

Pengaruh Komponen Intellectual Capital terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Albar, Saskia; Sangkala, Masnawaty; Anwar, Azwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1563

This research aims to determine the influence of intellectual capital components on the profitability of manufacturing companies listed on the Indonesian stock exchange. The population in this study are all cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sampling technique used was purposive sampling technique. Data collection was carried out using descriptive statistical tests and multiple linear regression analysis. The results of the analysis show that there is a positive and significant influence between Value Added Capital Employed (VACA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Human Capital (VAHU) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is no positive and significant influence between Structural Capital Value Added (STVA) on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period. There is a positive and significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously on the profitability of manufacturing companies listed on the Indonesia stock exchange for the 2018-2022 period.

Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Purwanti, Nining; Dunakhir, Samirah; Anwar, Azwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1587

This research aims to analyze the effect of implementing green accounting on profitability in Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research is all Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange (BEI) totaling 70 companies with samples for three years from 2020-2022 totaling 22 companies with a period of 3 years so that we got 66 samples taken using the Purposive Technique Sampling. Data collection was carried out using documentation techniques. Data analysis was carried out with SPSS 23 using multiple linear regression tests, classical assumption tests, and hypothesis tests. Based on the results of partial testing (T test), the environmental cost variable has a significant effect on profitability, indicating that environmental costs can have a large effect on the company's ability to earn profits. Meanwhile, the environmental performance variable does not have a significant effect on profitability, which shows that whether a company's environmental performance is good or bad does not affect the company's profit even though the company has a good PROPER rating. Based on the results of simultaneous testing (F test) environmental costs and environmental performance together have a simultaneous effect on profitability

PROFIL KEMAMPUAN BERPIKIR GEOMETRI VAN HIELE SISWA PADA LEVEL 1 DAN LEVEL 2 Anwar, Azwar; Johan, Johan; Lena, Natal
Mathematics Education And Application Journal (META) Vol 3, No 2 (2021)
Publisher : Jurusan Pendidikan Matematika Universitas Borneo Tarakan

AbstractThis study aims to determine the description of students' geometric abilities at level 1 and level 2 and the profile of abilities and characteristics of each level 1 and 2 based on van Hiele's theory. This type of research is descriptive research with a quantitative approach. The population of this research is class VIII SMP N 2 Tarakan. The selection of the research sample was carried out by giving the Van Hiele geometric thinking test level 1 and level 2 to 26 students. Sample selection by random sampling of 1 class. The test used in this research is the Van Hiele geometric thinking test. Each level consists of 10 multiple choice questions using 5 answer choices. For each will be given a score of 1 if correct and given 0 if wrong. Students are declared to have reached a level if they answered correctly at least 6 questions out of 10 items for each level. The data analysis technique in this study is to describe the data to find out how many students have been able to reach each level based on the Van Hiele theory. level 2. Profile at level 1 ability students are familiar with geometric shapes visually. While at level 2 students can identify geometric shapes based on their properties.Keywords: geometry, van hiele, level 1, level 2AbstrakPenelitian ini bertujuan untuk mengetahui deskripasi tentang kemampuan geometri siswa pada level 1 dan level 2 dan profil kemampuan serta karaktersitik dari setiap level 1 dan 2 berdasarkan teori van Hiele.Â Jenis penelitian ini ialah penelitian deskriptif dengan pendekatan kuantitatif. Populasi dari penelitian ini adalah siswa kelas VIII SMP N 2 Tarakan. Pemilihan sampel penelitian dilakukan dengan pemberian tes berpikir geometri Van Hiele level 1 dan level 2 kepada 26 siswa. Pemilihan sampel dengan random sampling terhadap 1 kelas. Tes yang digunakan dalam penelitian ini adalah tes berpikir geometri Van Hiele. Masing-masing level terdiri dari 10 soal pilihan ganda menggunakan 5 pilihan jawaban. Untuk setiap akan diberikan skor 1 jika benar dan diberikan 0 jika salah. Siswa dinyatakan mencapai suatu level jika menjawab benar minimal 6 soal dari 10 butir soal tiap levelnya. Teknik analisis data dalam penelitian ini adalah dengan deskripsi data. Berdasarkan hasil penelitian berdasarkan data deskripsi menunjukkan bahwa siswa sudah mencapai 73,07% pada level 1 dan 46,15% pada level 2. Profil pada kemampuan level 1 siswa sudah mengenal bangun-bangun geometri secara visual. Sedangkan pada level 2 siswa dapat mengidentifikasi bangun-bangun geometri berdasarkan sifat-sifatnya.Kata kunci: geometri, van hiele, level 1, level 2

Analysis of Spatial Ability in terms of High Self Efficacy Saipullah, Muhammad; Anwar, Azwar; Hermansyah, Hermansyah
Journal of Mathematics and Applied Statistics Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/mathstat.v1i2.88

This research was conducted to find out and describe how students' spatial abilities are viewed from high self efficacy. The type of research used is qualitative with a case study approach. The subjects in the study were students with high questionnaire results from the questionnaire categorization results. The technique of taking subjects is purposive sampling, before choosing the subject the researcher gives self efficacy questionnaire to all students of class VIII Al-Qalam. Furthermore, the questionnaire was categorized, then obtained three subjects with high self efficacy. Researchers collected data with questionnaires, document analysis and interviews. In this study the researcher acts as the main instrument, while the supporting instruments of this study are questionnaires, interviews and documents. The data analysis technique used in this research is by collecting data, reducing data, presenting data, and drawing conclusions. The data validity test used is credibility test, transfebility test, dependability test, and confirmablity test. The results showed that each subject with high self efficacy has different and similar characteristics in answering spatial ability questions. All subjects can fulfill the spatial ability indicators well. So it can be concluded that subjects with high self efficacy are able to fulfill spatial ability indicators and have good spatial abilities.

The Effect of Problem-Based Learning on Students’ Mathematics Problem Solving Ability Yulyana, Yulyana; Hamid, Hariaty; Anwar, Azwar
Journal of Mathematics and Applied Statistics Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/mathstat.v2i1.167

The purpose of this study was to determine the effect of problem-based learning on students' mathematics problem solving ability at SMA Negeri 1 Tanjung Palas Tengah. This research is an experimental research with pretest- posttest control group design. The population in this study were all grade XI students at SMA Negeri 1 Tanjung Palas Tengah. The sample was drawn using cluster random sampling technique and the research sample was obtained, namely class XI IPA 1 with a total of 15 students as an experimental class and class XI IPA 2 with a total of 15 students as a control class. The data collection technique in this study was a written test. Data analysis in this study used descriptive analysis, namely the average and standard deviation and prerequisite tests, namely normality test and homogeneity test for initial data and hypothesis testing using independent sample t-test statistical test. The results of the descriptive analysis showed that the average pretest score in the experimental class was greater than the average pretest score in the control class, which was 59.87 in the experimental class while in the control class it was 52.87. While the posttest value in the experimental class was 79.93, while in the control class it was 65.33. Based on the results of the independent sample t-test analysis with a significant level of 5% (α = 0.05). Thus H0 is rejected and H1 is accepted, so it can be concluded that the problem-based learning model affects the problem solving ability of class XI students of SMA Negeri 1 Tanjung Palas Tengah.

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