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Erna Supiani

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Author-ID : 2701937

Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Studi Deskriptif Opportunistic Behavior Dalam Pengelolaan Keuangan Desa Erna Supiani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 1 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2020
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i1.19

Penelitian ini bertujuan untuk memahami pengelolaan keuangan desa dari tahap perencanaan, pelaksanaan, pelaporan, dan pertanggungjawaban dan mendeskripsikan pola perilaku oportunistik yang berpotensi terjadi dalam pengelolaan keuangan desa. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan pendekatan studi kasus. Jenis dan sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan wawancara tanya jawab secara langsung kepada informan penelitian, observasi dan dokumentasi. Hasil penelitian menunjukkan pengelolaan keuangan desa dalam tahap perencanaan selalu melibatkan masyarakat. Namun demikian, perilaku oportunistik seringkali terjadi pada tahap pelaksanaan yang tidak sejalan dengan yang direncanakan dan pelaporan pengelolaan keuangan desa yang tidak sesuai dengan kegiatan yang dilaksanakan karena diindikasikan terjadi mark-up nilai anggaran dari yang seharusnya. Manipulasi laporan keuangan diindikasikan juga terjadi pada tahap pelaporan dan pertanggungjawaban pengelolaan keuangan desa.

IMPLEMENTASI MANAJEMEN PEMBELAJARAN AL-QUR’AN DI SEKOLAH DASAR ISLAM TERPADU NURUL ISHLAH BANDA ACEH Erna Supiani; . Murniati; Nasir Usman
Jurnal Pencerahan Vol 10, No 1 (2016): Maret 2016
Publisher : Majelis Pendidikan Daerah (MPD) Aceh dan Universitas Syiah Kuala

The effective and efficient Qur’an learning management is a supporting factor to achieve the goal of learning the Qur’an in school in order to produce Qur’anic generation. The purpose of this study was to find out the planning, implementation, evaluation, and obstacles in learning the Qur’an at the Nurul Ishlah Integrated Islamic Elementary School (SDIT Nurul Ishlah) of Banda Aceh.This study used the descriptive method with a qualitative approach. The techniques of data collection were the interview, observation, and documentation. The subjects of this study were principal and Qur’anic teachers at the SDIT Nurul Ishlah.The results of the study were: (1) the planning was formulated by teachers based on the curriculum set by the school, but some teachers were not able to plan effectively in the learning; (2) The implementation of learning the Qur’an applied by SDIT Nurul Ishlah was in accordance with activities planned, the teachers gave motivation to the students by using various methods and learning media starting from beginning the activity with praying and revising memorization of the Qur’an classically. In main activity, the students performed their memorization to the teachers individually, then the students revised their memorization and learned the memorization of surah individually, and in final activity, the teachers gave motivation to the students to revise their memorization at home by showing motivation videos of children who love Qur’an. However, some students could not finish the tasks given by the teachers; (3) the evaluation was carried out by written exam and practice exam of reading and memorizing the Qur’an by assessing the quality of reciting, pronunciation, tajweed, and fluency, but some students could not perform their memorization fluently; (4) the obstacle faced by the teachers was the lack of motivation and interest of students to revise their memorization that made the learning quality was not improved

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