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KEPRIBADIAN AKUNTAN PENDIDIK DAN PENGARUHNYA DALAM PERILAKU ORGANISASI KAMPUS Nurdin, Jurana
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.208 KB) | DOI: 10.25139/jaap.v1i1.103

Abstract

Tujuan Penelitian ini adalah untuk membuktikan bahwa kepribadian akuntan pendidik sangat mempengaruhi perilaku organisasi kampus. Jenis penelitian yang digunakan adalah penelitian pustaka atau library research yaitu menghimpun data dengan cara menggunakan bahan-bahan tertulis. Perilaku individu, dalam hal ini akuntan pendidik akan berpengaruh pada perilaku organisasi kampus, hal ini dikarenakan bagian yang membentuk organisasi itu adalah individu-individu yang dalam konteks ini adalah para akuntan. dimana setiap akuntan pendidik memiliki kepribadian yang berbeda-beda. kepribadian awal yang dibawa oleh anggota-anggota atau individu-individu organisasi itu dianggap sebagai faktor penting dalam perilaku di tempat kerja.masaran lembaga keuangan mikro tersebut menjalin kerja sama yang baik untuk meningkatkan ekonomi keluarga. 
ANALISIS PELAKSANAAN PROGRAM KEMITRAAN DALAM RANGKA PEMBERDAYAAN UKM (Studi Kasus Program Kemitraan PT TELKOM Cabang Palu Sulawesi Tengah) Fitria, Ria; Jurana, Jurana
BISNIS Vol 3, No 2 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i2.1495

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This research aims to know the system and the procedure for the implementation  of  the partnership  program  and  its  influence  on the quality of the SMBS become partner PT Telkom. This laboratory of the adoption by the exportation of cases the implementation of the partnership program which occurs on PT Telkom. The results of this research can be used as a reference for students, faculty and researchers who wish to develop further research. In addition, this research is also useful as early studies to evaluate the implementation of the partnership program which is in PT Telkom Branches Palu.The research method used is the method of descriptive analysis based on the case study, namely approach which compare the conceptual characteristics, SOP system and folow-up procedures partnership program on PT Telkom compared with empiric phenomenon that occurs on PT Telkom Branches Palu. The sources of the data obtained through several ways by observation, interview, study document and  the questioner from the secondary data. Through the evaluation that has been done, the authors conclude that there is a discrepancy in some of the things in the implementation of the company operational standards (SOP) partnership program on  CDC Unit PT Telkom Branches Palu, and not decide the implementation of internal control especially CDC unit that causes the implementation and the achievement of the purpose of the partnership program has not been achieved. Based on the results of research can be recommended to PT Telkom for more maximize the construction process such as training or business consulting periodically. In addition, increase the number of  CDC Unit staff to maximize performance. While, suggestions for SMBS expected to make financial reports regularly and actual.
Pengaruh Kualitas Audit, Profitabi litas, dan Kepemilik an Perusahaan Terhadap Penerimaan Opini Going Concern (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Hasrumi, Hasrumi; Bakry, Moh Iqbal; Jurana, Jurana
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2947

Abstract

This study aims to determine the effect of Audit Quality, Profitability, Ownership of the Company on acceptance of going concern opinion. Samples of research as many as 35 companies. Sampling method is Purposive Sampling Method. The data used are secondary data obtained from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). Analytical method used is logistic regression analysis using hypothesis test that is evaluate fit model, test (Cox and Snell’s R Square), model feasibility test, parameter estimation and its interpretation. The result of this research concludes that: Audit quality has no effect to acceptance of going concern opinion . Profitabiltas significant effect on the acceptance of going concern opinion. Ownership of the company has no effect on the acceptance of going concern opinion. This research suggests: Further research should add to the observation period. Audit quality variables should be proxied for different measurement tools. The limitations of this study are the lack of books on audit quality and going concern opinion.
PERKEMBANGAN MOTORIK KASAR DAN HALUS PADA ANAK USIA 1-3 TAHUN (TODDLER) DI KELURAHAN MAMBORO BARAT WILAYAH KERJA PUSKESMAS MAMBORO Jurana, Jurana
Medika Tadulako: Jurnal Ilmiah Kedokteran Fakultas Kedokteran dan Ilmu Kesehatan Vol 4, No 3 (2017)
Publisher : Medika Tadulako: Jurnal Ilmiah Kedokteran Fakultas Kedokteran dan Ilmu Kesehatan

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

Abstract

ABSTRACT To anticipate the delay in motor development, there needs to be a comprehensive assessment or early detection to find the growth aberrations and to know and recognize risk factors for children under five year old, so that efforts to prevent, stimulate, heal and recovery can be given with  indication in the future. the critical period of the growth process. The purpose of this research is to know the development of gross motor and fine motor in children 1-3 years old (Toddler) in Mamboro Barat Village.The type of this research is quantitative with observational approach where the population is all children 1-3 years old (Toddler) located in Village West Mamboro which amounted to 98 children. Calculation of the number of samples based on Slovin formula obtained by 79 children by using purposive sampling method that is sampling based on criteria desired by the researcher.The results of the study were children who had normal gross motor development as much as 96, 2% while children with suspected (suspicious) as much as 3.8%. Children with fine motor development or normal as much as 92.4% while children with suspected development (suspicious) as much as 7.6%.Conclusion: Gross and fine motor development of children 1-3 years old (Toddler) in West Mamboro Subdistrict Mamboro health center work area is mostly good (normal), although there are still children whose motor development is rough and smooth is still suspicious. Suggestion for health center of mother and child (KIA) Puskesmas give socialization about motor development of children toddler 1-3 year to society in order to increase knowledge in giving stimulation of good growth in child and importance of putting child in conducive environment supporting optimal child development such as children cared for by parents and should be included in PAUD schools. Keywords: Children 1-3 years old (Toddler), Gross Motoric, Fine Motoric.Antisipasi adanya keterlambatan perkembangan motorik, perlu adanya penilaian atau deteksi dini yang dilaksanakan secara komprehensif untuk menemukan penyimpangan tumbuh kembang dan mengetahui serta mengenal faktor resiko pada balita secara dini, sehingga upaya pencegahan, stimulasi, penyembuhan serta pemulihan dapat diberikan dengan indikasi yang jelas pada masa–masa kritis proses tumbuh kembang. Tujuan penelitian ini adalah untuk mengetahui  perkembangan motorik kasar dan motorik halus pada anak Usia 1-3 tahun (Toddler) di Kelurahan Mamboro Barat.Jenis penelitian ini adalah kuantitatif dengan pendekatan observasional dimana yang menjadi populasi adalah seluruh anak Usia 1-3 tahun (Toddler) yang berada di Kelurahan Mamboro Barat yang berjumlah 98 anak. Perhitungan jumlah sampel berdasarkan rumus Slovin diperoleh sebanyak 79 anak dengan menggunakan metode purposive sampling yaitu pengambilan sampel berdasarkan kriteria yang diinginkan oleh peneliti.Hasil penelitian yaitu anak yang memiliki perkembangan motorik kasar yang normal sebanyak 96, 2 % sedangkan anak dengan suspected (mencurigakan) sebanyak 3,8%. Anak dengan perkembangan motorik halus yang baik atau normal sebanyak 92,4% sedangkan anak dengan perkembangan suspected (mencurigakan) sebanyak 7,6 %. Kesimpulan: Perkembangan motorik kasar dan halus anak Usia 1-3 tahun (Toddler) di Kelurahan Mamboro Barat wilayah kerja Puskesmas Mamboro sebagian besar adalah baik (normal), walaupun masih ada anak yang perkembangan motorik kasar dan halusnya masih mencurigakan. Saran bagi petugas Kesehatan Ibu dan Anak (KIA) Puskesmas memberikan sosialisasi tentang perkembangan motorik anak toddler 1-3 tahun pada masyarakat guna meningkatkan pengetahuan dalam memberikan stimulasi tumbuh kembang yang baik pada anak serta pentingnya menempatkan anak dalam lingkungan yang kondusif yang mendukung perkembangan anak yang optimal misalnya anak dirawat oleh orang tua dan sebaiknya diikutkan dalam sekolah PAUD. Kata kunci       : Anak usia 1-3 tahun (Toddler), Motorik Kasar, Motorik Halus.
Pengaruh Kredit Bermasalah dan Tingkat Kecukupan Modal terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Oka, I Gede; Mile, Yuldi; Jurana, Jurana
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v4i1.4929

Abstract

This research aims to test the influence of bad debt as measured by the non-Performing Loan(NPL), and capital adequacy levels as measured by the Capital Adequacy Ratio (CAR) againstthe financial performance as measured by Return on Assets (ROA) at banking company listed onthe Indonesia stock exchange (idx). This research belongs to a causative research. The population in this research is the entire banking company registered in BEI years 2009 to 2011. Whilethe study sample is determined by metodepurposive sampling so that the retrieved samplecompanies. Types of data used are secondary data obtained from www.idx.co.id. Methods ofanalysis used is multiple regression analysis. Based on the results of a multiple regressionanalysis with a level of significance of 5%, then the results of this research concluded:(I) thesimultaneous, Non-Performing Loan and Capital Adequacy Ratio have effect on the financialperformance (ROA) (2) Non Performing Loan has a negative influence and significantly to financial performance (3) Capital Adequacy Ratio significantly affect against the positive financialperformanceKeywords: Bad Debt, The Level Of Capital Adequacy, Financial Performance
PENGARUH KUALITAS PEMBIAYAAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENDAPATAN PADA PT. BANK MUAMALAT INDONESIA TBK CABANG PALU Jurana, Jurana
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 2: EDISI JUNI 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i2.4053

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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pembiayaan dan kualitas sumber daya manusia baik secara simultan maupun parsial terhadap efektivitas pendapatan pada PT. Bank muamalat indonesia tbk cabang palu. Populasi dalam penelitian ini adalah personel yang terkait dengan proses pembiayaan pada PT. Bank Muamalat Indonesia Tbk Cabang Palu yang terdiri atas 30 pegawai. Pengambilan populasi dilakukan dengan metode sensus, sehingga jumlah populasi juga sebanyak 30 responden. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukan bahwa kualitas pembiayaan dan kualitas sumber daya manusia secara simultan berpengaruh positif dan signifikan terhadap efektivitas pendapatan. Secara parsial, kualitas pembiayaan berpengaruh positif dan signifikan terhadap efektivitas pendapatan, dimana semakin baik kualitas pembiayaan akan membuat pendapatan yang diperoleh semakin efektif. Kualitas sumber daya manusia juga memiliki pengaruh yang positif dan signifikan terhadap efektivitas pendapatan, dimana semakin baik kualitas sumber daya manusia yang dimiliki membuat pendapatan yang diperoleh juga semakin efektif. Saran yang direkomendasikan dalam penelitian ini sebaiknya PT. Bank Muamalat Indonesia Tbk Cabang Palu  dapat meningkatkan kualitas pembiayaan agar pendapatan yang diperoleh menjadi lebih efektif, selain itu untuk pendapatan maka diperlukan pengunaan sistem penganggaran yang lebih akurat lagi. Bagi peneliti selanjutnya diharapkan dapat menambah variabel lain yang dianggap dapat mengembangkan penelitian ini, serta penelitian ini diharapkan dapat bermanfaat bagi penegembangan literatur akuntansi khususnya akuntansi syariah dan lebih spesifik mengenai efektivitas pendapatan. Kata Kunci : Kualitas Pembiayaan, Kualitas Sumber Daya Manusia dan Efektivitas Pendapatan. ABSTRACT This study aims to determine the effect of financing and quality of human resources either simultaneously or partially on the effectiveness of revenue at PT. Bank Muamalat Indonesia Tbk of Palu branch. The population in this study is the personnel associated with the financing process at PT. Bank Muamalat Indonesia Tbk Palu branch, consisting of 30 employees. The selecting  population conducted by census method, therefore  the population also 30 respondents. The primary data collection method used was a questionnaire method. Data analysis techniques used in this research is the technique of multiple regression analysis. The results of testing the hypothesis in this study showed that the quality of financial and human resources simultaneously positive and significant impact on the effectiveness of revenue. Partially, quality financing has  positive and significant impact on the effectiveness of income, where the better quality of financing makes increasingly effective income earned. Quality  of human resources also has a positive and significant impact on the effectiveness of income, where the better quality of human resources the more effective income earned. Suggestions recommended in this study should be PT. Bank Muamalat Indonesia Tbk Palu Branch can improve  the quality of financing order to improve the quality of earned income to be more effective, in addition to revenue budgeting system it requires the use of more accurate budgeting. Further  research is expected to add another variable considered to be able to  develop this study. The study is expected to be useful to the accounting literature in particular accounting of syaria development and more specifically on the effectiveness of revenue. Keywords: Quality Financing, Quality of Human Resources and Effectiveness Revenue
KEPRIBADIAN AKUNTAN PENDIDIK DAN PENGARUHNYA DALAM PERILAKU ORGANISASI KAMPUS Nurdin, Jurana
Jurnal Analisa Akuntansi dan Perpajakan Vol 1 No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.734 KB) | DOI: 10.25139/jaap.v1i1.103

Abstract

Tujuan Penelitian ini adalah untuk membuktikan bahwa kepribadian akuntan pendidik sangat mempengaruhi perilaku organisasi kampus. Jenis penelitian yang digunakan adalah penelitian pustaka atau library research yaitu menghimpun data dengan cara menggunakan bahan-bahan tertulis. Perilaku individu, dalam hal ini akuntan pendidik akan berpengaruh pada perilaku organisasi kampus, hal ini dikarenakan bagian yang membentuk organisasi itu adalah individu-individu yang dalam konteks ini adalah para akuntan. dimana setiap akuntan pendidik memiliki kepribadian yang berbeda-beda. kepribadian awal yang dibawa oleh anggota-anggota atau individu-individu organisasi itu dianggap sebagai faktor penting dalam perilaku di tempat kerja.masaran lembaga keuangan mikro tersebut menjalin kerja sama yang baik untuk meningkatkan ekonomi keluarga. 
INTEGRATING MAKNA AS FOUNDATION FOR CURRICULUM EDUCATION OF ACCOUNTING PROFESSIONS Sewade, Jurana Nurdin
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.07

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This paper aims to uncover  the role of moral values, akhlak[1], and nationalism (abbreviated as MAKNA[2]) in the curriculum of professional education accountant (PPAk). This is done to find out how important the moral values, akhlak values, and nationalime role and diitegrasikan in curriculum PPAk for accountants and candidates of Accountants. The approach used in this research is constructive approach. Informants in this study consists of 4 informants who can represent the accountants from various circles. The four informants are each representing IAI, PPAk Officers at a university in Indonesia, accountant educators PPAk and PPAk students who are still active lectures on PPAk. The idea of this paper arises because the dominant PPAk reality developed in Indonesia today represents the western education model, where the reality of accounting education is loaded with capitalistic, anthropocentric, pragmatic, and hedonic values. The findings of this study consist of  3, namely: first that moral values, akhlak, and nationalism in the curriculum PPAk is not necessary because the previous education has been given, in other words MAKNA in PPAk has been expired or expired because it has been given at ladder Education before. Secondly, that moral-related education, akhlak, and nationalism should be delegated to the relevant institutions dealing with education in that field certifed. Thirdly, moral values, akhlak, and nationalism in the curriculum of PPAk should be applied in order to increase moral awareness, akhlak, and nationalism for accountants in the future by integrating them in the existing curriculum, in the hope of creating accountants with high moral and akhlak, and Soulless nationalism. Curriculum Based on accounting education in accounting education is a necessity to be done in Indonesia in order to realize the liberation of accounting education from the domination of western capitalism.[1] Akhlak  in terminology means the behavior of a person who is needed by a conscious desire to do something good deeds. How to distinguish akhlak, morals, and ethics in the sense to determine good or bad human beings use benchmarks of reason, thought or ratio, in moral use benchmark norms that develop in society (customs). While in akhlak to determine both the bad use of Al-Quran and Al-hadith.[2] Makna in Indonesian is also called mean in English, which means to have meaning.
HUBUNGAN ANTARA KECERDASAN EMOSIONAL DAN MOTIVASI MENGAJAR DENGAN KINERJA GURU PPKn SMA NEGERI DI KABUPATEN SOPPENG Jurana, Jurana
PEP Educational Assessment Volume 1 Nomor 1 September 2017
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.551 KB)

Abstract

The research aims at describing the correlation between emotional intelegence and teaching motivation toward PPkn (Civics) teachers’ performance at SMAN (public Senior High Schools) in Soppeng district. This research is an ex-post facto research with causality in nature conducted in 8 public junior high school for 3 months from March to May 2015. This research consists of independent variable (emotional intelligence and teaching motivation) and dependent variable (teachers’ performance). The subjects of this research were all PPKn teachers in Soppeng district. Data was collected by employing quessionnaires. Data was analyzed by employing quantitative descriptive and inferential analysis. The results of the research show that there are positive correlation between emotional intelligence and PPKn teachers’ performance at SMAN in Soppeng district; there are positive correlation between teaching motivation toward PPKn teachers’ performance at SMAN in Soppeng district; there are positive correlation between emotional intelligence and teaching motivation collaboratively toward PPKn teachers’ performance at SMAN in Soppeng district.
Sistem Pengelolaan Sampah Medis di Puskesmas Mamboro Kelurahan Mamboro Kecamatan Palu Utara (Laporan Kegiatan Pengabdian Masyarakat) : Medical Waste Management System at Mamboro Health Center, Mamboro Village, North Palu District, (Report on Community Service Activities) Helena Pangaribuan; Jurana, Jurana; Bq Emy; Arifudin, Arifudin
Jurnal Kolaboratif Sains Vol. 4 No. 9: SEPTEMBER 2021
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jom.v4i9.1965

Abstract

Pusat kesehatan masyarakat (Puskesmas) merupakan salah satu unit pelayanan kesehatan yang dalam kegiatannya menghasilkan limbah medis maupun limbah non medis baik dalam bentuk padat maupun cair. Limbah padat yang dihasilkan dari Puskesmas yaitu jenis limbah yang termasuk dalam kategori biohazard yaitu jenis limbah yang sangat membahayakan lingkungan dimana disana banyak terdapat buangan virus, bakteri maupun zat–zat yang mebahayakan lainnya sehingga harus dimusnahkan. Penelitian ini bertujuan untuk mendeskripsikan Sistem Pengelolaan Sampah Medis di Puskesmas Mamboro. Jenis penelitian ini adalah kualitatif, penelitian dilakukan dengan cara observasi langsung dan metode wawancara. Hasil penelitian menunjukkan bahwa masih perlu perbaikan dan perhatian khusus dari pihak Puskesmas dalam hal penanganan limbah medis bahan berbahaya dan beracun terutama pada proses pengangkutan dari area penghasil limbah medis ke tempat penyimpanan sementara (TPS) dan juga TPS itu sendiri harus lebih di perhatikan.Penelitian ini menyarankan agar pihak Puskesmas Mamboro meningkatkan perhatian terhadap sistem pengelolaan sampah medis yang ada di Puskesmas Mamboro terutama untuk pengangkutan dan TPS (tempat penyimpanan sementara) agar sesuai permenkes no 18 tahun 2020.