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PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI Diviana, Sukma; Putra Ananto, Rangga; Andriani, Wiwik; Putra, Roni; Yentifa, Armel; Zahara; Siswanto, Azi
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.20

Abstract

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.
Meningkatkan Hasil Belajar Matematika Siswa Melalui Model Kooperatif Tipe Student Team Achievement Division (STAD) Andriani, Wiwik; Natsir, Irmawaty
Musamus Journal of Mathematics Education Vol 2 No 2 (2020): Musamus Journal of Mathematics Education
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjme.v2i2.2690

Abstract

This research is a Classroom Action Research which aims to improve mathematics learning outcomes of students of class VIII B of PGRI 1 Tamalate Makassar. The subjects of this study consisted of 35 students. Data collection techniques used are observation sheets and tests at the end of each cycle in accordance with the material being taught. From the results of the analysis in the first cycle obtained mathematical learning outcomes of students with an average score of 55.43 and a standard deviation of 18.95 of the ideal score achieved is 100. In the second cycle, improvements and additional actions from the previous cycle were held so that an increase student mathematics learning outcomes with an average score of 73.71 with a standard deviation of 14.71 of the ideal score achieved is 100. Based on the results of the analysis it can be concluded that the mathematics learning outcomes of students of class VIII B SMP PGRI 1 Tamalate Makassar experienced an increase after it was implemented teaching and learning process by applying cooperative learning type Student Team Achievement Division (STAD).
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Pertumbuhan Penjualan Dan Dividend Payout Ratio Terhadap Struktur Modal (Studi pada Perusahaan Property dan Realestate yang terdaftar di BEI tahun 2013-2017) Rahmadani; Putra Ananto, Rangga; Andriani, Wiwik
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.87

Abstract

This study aims to determine the effect of profitability, liquidity, firm size, sales growth, and dividend payout ratio on capital structure. The sampling technique uses purposive sampling method so that a sample of 28 property and realestate companies are listed on the Indonesia Stock Exchange during the 2013-2017 period. The type of data used is secondary data in the form of annual financial statements of property and realsetate companies in 2013-2017. Data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that partially profitability proxied by net profit margin (NPM) does not affect the capital structure, liquidity is proxied by the current ratio (CR) effect on the capital structure, the size of the company which is proxied by total assets (Ln TA) does not affect capital structure, sales growth that does not affect the capital structure, dividend payout ratio does not affect the capital structure. Simultaneously profitability, liquidity, company size, sales growth and dividend payout ratio affect the capital structure
Implementasi Akuntabilitas Pada Organisasi Pengelola Zakat (Studi Kasus : Baznas Kabupaten Agam) Kurnia Putri, Bella; Andriani, Wiwik; Mustika, Rasyidah
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.91

Abstract

Zakat is an alternative that can be utilized in poverty reduction. Zakat is expected to minimize the income gap between the rich and the poor. Therefore, zakat management organizations are required to become accountable institutions. This is because funds managed by the zakat management organization are people's funds. This study aims to determine the implementation of accountability in National Zakat Agency (NZA) Agam Regency. The accountability principle used is the principle stated by the Humanitarian Forum Indonesia (HFI) and the Public Interest Research Advocacy Center (PIRAC). Data is collected through interviews, document review and observation. Analysis of the data used is thematic analysis. The results showed that NZA of Agam Regency had implemented a good management of testes. However, the application of the principle of accountability has not been maximized so that it still needs to be improved. It is expected that NZA of Agam Regency can maximize the application of the principle of accountability in the future.
Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung) Maryati, Ulfi; Yentifa, Armel; Andriani, Wiwik
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.100

Abstract

The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of 2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.
Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang Andriani, Wiwik; Rosita, Irda; Ihsan, Hidayatul
Akuntansi dan Manajemen Vol. 10 No. 2 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i2.105

Abstract

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.
Mathematical Communication Profiles on Learning Styles in Solving High School Level Mathematics Problems Andriani, Wiwik; Nurmayaningsih, Nurmayaningsih
Daya Matematis: Jurnal Inovasi Pendidikan Matematika Vol 8, No 3 (2020): Desember
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jdm.v8i3.15852

Abstract

This study aims to see the mathematics communication of students in terms of learning styles in solving high school mathematics problems. The focus of this research is: students' mathematics communication in terms of visual learning styles, mathematics communication in terms of auditory learning styles, mathematics communication in terms of kinesthetic learning styles. The subjects of this study were students at SMA Negeri 1 Gowa who were grouped based on their learning styles. The research instrument is the researcher himself, because the researcher himself plans what to ask the research subjects. Data collection techniques are carried out by providing learning style questionnaires, carrying out written tests to see mathematical communication skills, and interview guidelines. This study used technical triangulation with data analysis techniques, namely data presentation, data reduction, and conclusions. The results of this study indicate that the level of mathematics communication can be seen from the learning styles of students. Students with visual and auditory learning styles are able to solve mathematical problems completely and in detail, are able to use mathematical ideas, are able to use mathematical notations and symbols to determine answer conclusions. Students who have a kinesthetic learning style are also able to solve mathematical problems in their own style and way, namely a shorter way, being able to use mathematical ideas, symbols and mathematical notations in solving problems, but they do not provide conclusions from the answers that are done
MENINGKATKAN KEMAMPUAN SISWA DALAM MENYELESAIKAN SOAL-SOAL MATEMATIKA MELALUI PENDEKATAN PROBLEM SOLVING Andriani, Wiwik; Saedi, Muhammad
Linear : Jurnal Ilmu Pendidikan Vol. 4 No. 1 (2020): Linear: Jurnal Ilmu Pendidikan, Maret 2020
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53090/jlinear.v4i1.157

Abstract

Penelitian ini adalah penelitian tindakan kelas (Classroom Action Research) yang bertujuan untuk meningkatkan kemampuan siswa dalam menyelesaikan soal-soal matematika melalui pendekatan Problem Solving pada siswa kelas X IPA 4 SMA negeri 1 Gowa. Subjek penelitian ini adalah siswa kelas X IPA 4 SMA Negeri 1 Gowa pada semester ganjil pada tahun ajaran 2019/2020 dengan jumlah siswa 36 orang. Penelitian ini dilaksanakan sebanyak dua siklus, masing-masing siklus dilaksanakan sebanyak 4 kali pertemuan. Pengambilan data dilakukan dengan menggunakan tes kemampuan menyelesaikan soal-soal matematika dan observasi. Data hasil kemampuan menyelesaikan soal-soal yang terkumpul dibedakan menjadi data kualitatif dan data kuantitatif kemudian dianalisis dengan menggunakan statistik deskriptif. Hasil penelitian menunjukkan bahwa skor rata-rata siswa pada siklus I sebesar 53,72 ini berarti bahwa skor rata-rata siswa berada pada kategori sangat rendah dengan standar deviasi 14,47. Sedang pada Siklus II diperoleh skor rata-rata sebesar 73,71 ini berarti bahwa skor rata-rata siswa pada kategori sedang dengan standar deviasi 13,15. Dari hasil penelitian ini dapat disimpulkan bahwa dengan diterapkannya pendekatan Problem Solving pada siswa kelas X IPA 4 SMA Negeri 1 Gowa dalam proses pembelajaran, maka kemampuan menyelesaikan soal-soal matematika siswa, kehadiran, kesiapan dan keaktifan siswa dapat meningkat.