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At-Taqaddum
Published by Universitas Islam Negeri Walisongo Semarang
ISSN : 19794703     EISSN : 25279726     DOI : 10.21580/at
Core Subject : Religion, Health, Education, Social,
Religion Education Public Health Social Sciences
AT-TAQADDUM, adalah Jurnal Peningkatan Mutu Keilmuan dan Kependidikan Islam, terbit setahun 2 kali oleh Lembaga Penjaminan Mutu (LPM) Universitas Islam Negeri (UIN) Walisongo Semarang. Jurnal ini menekankan kedalaman pembahasan, mengkomunikasikan hasil-hasil penelitian, dan mensosialisasikan kajian-kajian kontemporer tentang studi islam dan kemanusiaan.
Arjuna Subject : Umum - Umum
Articles 7 Documents
 1 
Search results for , issue "Vol 13, No 1 (2021)" : 7 Documents clear
Student Science Process Skills through the Application of Computer Based Scaffolding assisted by PhET Simulation Affa Ardhi Saputri
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.8151

Abstract

Basic physics practicum learning through virtual laboratories is less than optimal in developing students' science process skills. This study reveals the results of improving students' science process skills based on the application of computer scaffolding assisted by PhET simulation. This study uses a quantitative approach with a sample of 14 students through purposive sampling technique. The research stages consist of introduction, implementation, and evaluation. Collecting data through interviews, tests, and observations. Data analysis using the N-gain test. The results showed an increase in students' science process skills on several indicators with various categories. The indicator is observing 0.49 (medium category), formulating hypotheses 0.34 (medium category), carrying out experiments 0.39 (medium category), data interpretation and analysis 0.42 (medium category), communicating 0.33 (medium category), and concluded 0.29 (low category). Computer-based scaffolding with PhET simulation is an online learning solution that can also be collaborated with offline learning to improve students' science process skills.
Computer Game-Based Learning Media as a Strategy to Increase Students' Motivation Learning Mahasin Husni; Bambang Sumardjoko; Darsinah Darsinah
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.8337

Abstract

The success of teaching and learning activities is determined by one of the methods and media of learning. This study aims to determine the needs of learning media, develop learning media based on computer games, and determine the effectiveness of learning media based on computer games on students' motivation and interest in learning. This type of research is Research and Development (RD), referring to the ADDIE development model. Data collection techniques using observation and questionnaires. The data analysis technique is done by analyzing the questionnaire. The results showed that students needed new learning media with the criteria of using computer technology, game-based, having a colorful display, involving an active role in student participation, easy to operate, equipped with characters, login, and voice access rights. A computer game-based learning media application has been developed called "BEBEB" with a very proper assessment from Media Experts and Material Experts. The effectiveness of the "BEBEB" application as a learning media based on computer games increased learning motivation by 16.5% and interest in learning by 24.33%. The study results indicate that the development of computer-based learning media as a strategy to increase students' motivation and interest in learning at SMK Muhammadiyah 2 Andong Boyolali has been able to be implemented properly. This implies that teachers need to provide learning media that can arouse students' motivation and interest in learning, one of which is using computer game-based learning media.
The Effect of Good Corporate Governance, Free Cash Flow, and Tax Planning on Earnings Management Ratno Agriyanto; Azizah Setiyawati; Dessy Noor Farida
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.6353

Abstract

Earnings is one of the management assessment tools as a form of responsibility to investors, thus allowing opportunistic behavior to do earnings management. The study aims to determine the effect of good corporate governance, free cash flow, and tax planning on earnings management. In this study, the independent variables are the board of independent commissioners, institutional ownership, audit committee, free cash flow, and tax planning. The dependent variable is earnings management which is projected through discretionary accruals using the modified Jones model. Data collected in this study used the documentation method and library method. The object of this study is state-owned companies listed in the 2014-2018 period of the Indonesian Stock Exchange. The sampling technique used purposive sampling, and the analysis technique used multiple linear. This study shows that a partial board of independent commissioners, institutional ownership, audit committee, and tax planning do not significantly affect earnings management. In contrast, free cash flow has a significant negative impact on earnings management. Therefore, implementing good corporate governance, free cash flow, and tax planning which is not just to fulfill existing regulations, will increase performance and company value and trust of investors.
How is the Compensation of Employees? Elfira Fawzia; Firman Pribadi
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.8633

Abstract

The compensation system is very critical and sensitive in the company. So that not a few companies are experiencing difficulties due to compensation that appears not implemented properly. The primary purpose of this study was to determine the remuneration system at PKU Aisyiyah Hospital Jepara. This study uses observation and in-depth interviews with selected respondents to collect data and analyzes with a qualitative approach using an action research design. The qualitative case study used purposive sampling involving nine people directly involved in the compensation process: three directors, three heads of general and finance divisions, and three finance staff. Some hospitals have not implemented the 2017 Permendiknas, but they have generally implemented several remuneration principles. This research has implications for the process of providing remuneration to hospital employees and recommendations for hospital managers to improve the application of remuneration according to PERMEN 2017.
Increasing Company Value Through Financial Policies and Performance of Manufacturing Companies Listed on The Indonesia Stock Exchange Adhi Widyakto; Endang Tri Widyarti; Edy Suryawardana
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.8281

Abstract

The phenomenon that there are still many manufacturing industry companies on the Indonesia Stock Exchange that have a PBV smaller than one is the main basis for conducting the study. This study aims to analyze the effect of financial policy and financial performance on firm value. The sampling technique was based on purposive sampling. The data analysis technique used a linear regression model. Based on the analysis and discussion results, there are four main findings obtained from this study: First, the model used is significant to explain changes in firm value with the ability to explain 48.7 percent. Second, of the five independent variables, there are three variables: the policy in working capital management and the performance variable, namely the volatility of expectations and returns, which have a significant effect. To the value of the company. Third, the company's financial performance factors have a more dominant influence on the company's value dynamics than policy factors. Fourth, the direction coefficient of the influence of the independent variable on the dependent variable, although the two variables are not significant. The practical implication is to increase the value of a manufacturing company. Therefore, it is advisable to consider financial policies and financial performance. Theoretically, financial management based on signal theory and trade-off theory of Islamic perspective theory can increase firm value.
Analysis of the Return and Risk of Investment in Insurance Companies Listed on the Indonesia Stock Exchange Aizzah Sifaur Robbyah; Ferry Khusnul Mubarok; Rahman El Junusi; Rofiul Wahyudi
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.8949

Abstract

The return and risk of stock investment have a high level of volatility because it depends on fundamental and technical conditions and the influence of micro and macro variables. This study aims to determine the risk and return on investment in insurance companies and analyze the effect of macroeconomic variables on the level of risk and return on investment in insurance companies. The sampling technique used was purposive sampling.  Data analysis shows that for three years, Asuransi Jasa Tania Tbk has the highest level of conclusion, which is 22.3%, and Asuransi Harta Aman Pratama Tbk. has the lowest rate of -3.3%. For three years, the value of Gross Domestic Product has increased successively so that this will cause a stock return that is proportional to the level of risk that will be faced. Changes in the inflation rate up and down for three consecutive years have a different effect every year where when the inflation rate decreases, the rate of return on investment will be high. In addition, the interest rate decreased from 4.75% in 2016 to 4.25% in 2017. Then it increased to 6.00% in 2018. The Rupiah exchange rate against the dollar is getting weaker, indicating an increase in the exchange rate. Every year from 2016 to 2018. When the rupiah exchange rate weakens, people will choose to invest in foreign currencies because the value of these foreign currencies can determine the size of the risk of a business.
Analysis of Implementation of SKKNI Sub Funding and Services for Graduate of Vocation in Banking Sector Aidha Trisanty
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.8353

Abstract

The Indonesian National Work Competency Standards (SKKNI) are efforts to produce graduates ready for work according to industry needs. This includes the SKKNI for the sub-field of Funding and Services, covering four levels of qualifications for a prospective banker that include Teller, Customer Service, Funding Sales Representative, and Funding Product Development Manager. This study aims to determine the implementation of the SKKNI for Sub Financing and Services for Diploma III graduates at the current SMK level. This research is a qualitative descriptive study using observation and interview methods for data collection. The population in this study were all commercial banks and Islamic banks in Yogyakarta. From the questionnaires distributed to users, fourteen banks consisted of 9 (nine) conventional banks, and 5 (five) Islamic banks filled out the questionnaire. Constraints in the application of the SKKNI are caused by the qualifications of the positions regulated in the SKKNI. The gap between the provisions in the SKKNI and the regulations in force in banking is an obstacle for vocational schools in preparing graduates who meet industry demands.

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