Journal of IAIN Sultan Amai Gorontalo
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    PENGARUH PEMBELAJARAN BERBASIS CERITA ISLAMI TERHADAP KECERDASAN MORAL ANAK USIA 5–6 TAHUN

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    Penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran berbasis cerita Islami terhadap kecerdasan moral anak usia 5–6 tahun di TK Izzatul Islam Jambi. Penelitian ini menggunakan pendekatan mixed methods dengan desain sequential explanatory, yaitu penelitian yang diawali dengan pengumpulan data kuantitatif kemudian dilanjutkan dengan data kualitatif. Subjek penelitian berjumlah 20 anak kelompok B. Data kuantitatif dikumpulkan melalui observasi menggunakan lembar penilaian kecerdasan moral yang meliputi aspek kejujuran, tanggung jawab, empati, dan kedisiplinan. Sementara data kualitatif diperoleh melalui wawancara guru dan dokumentasi kegiatan pembelajaran. Hasil penelitian menunjukkan bahwa terdapat peningkatan signifikan pada kecerdasan moral anak setelah diterapkan pembelajaran berbasis cerita Islami, dengan rata-rata skor pretest sebesar 56,4 meningkat menjadi 84,7 pada posttest. Data kualitatif menguatkan hasil tersebut dengan menunjukkan perubahan perilaku positif anak dalam kehidupan sehari-hari, seperti lebih jujur, disiplin, dan bertanggung jawab. Dengan demikian, pembelajaran berbasis cerita Islami berpengaruh positif terhadap pengembangan kecerdasan moral anak usia dini dan layak dijadikan model alternatif dalam pendidikan karakter berbasis nilai IslamPenelitian ini bertujuan untuk mengetahui pengaruh pembelajaran berbasis cerita Islami terhadap kecerdasan moral anak usia 5–6 tahun di TK Izzatul Islam Jambi. Penelitian ini menggunakan pendekatan mixed methods dengan desain sequential explanatory, yaitu penelitian yang diawali dengan pengumpulan data kuantitatif kemudian dilanjutkan dengan data kualitatif. Subjek penelitian berjumlah 20 anak kelompok B. Data kuantitatif dikumpulkan melalui observasi menggunakan lembar penilaian kecerdasan moral yang meliputi aspek kejujuran, tanggung jawab, empati, dan kedisiplinan. Sementara data kualitatif diperoleh melalui wawancara guru dan dokumentasi kegiatan pembelajaran. Hasil penelitian menunjukkan bahwa terdapat peningkatan signifikan pada kecerdasan moral anak setelah diterapkan pembelajaran berbasis cerita Islami, dengan rata-rata skor pretest sebesar 56,4 meningkat menjadi 84,7 pada posttest. Data kualitatif menguatkan hasil tersebut dengan menunjukkan perubahan perilaku positif anak dalam kehidupan sehari-hari, seperti lebih jujur, disiplin, dan bertanggung jawab. Dengan demikian, pembelajaran berbasis cerita Islami berpengaruh positif terhadap pengembangan kecerdasan moral anak usia dini dan layak dijadikan model alternatif dalam pendidikan karakter berbasis nilai Isla

    Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro

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    This study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro

    Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah

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    This research aims to examine the influence of budget participation, clarity of budget targets, commitment as a mediator on the performance of government officials. This research method uses primary data, namely the results of questionnaires from all respondents with a sample size of 145 respondents from 57 SKPD in South Sulawesi. This research used a Structural Equation Modeling analysis tool based on Partial Least Square or SEM PLS version 23. The results of this research show that budget participation influences the performance of government officials. Clarity of budget targets influences the performance of government officials. Commitment is able to mediate budget participation on the performance of government officials. Furthermore, commitment is able to mediate clarity of budget targets on the performance of government officials.Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kejelasan sasaran anggaran, komitmen sebagai mediator terhadap kinerja aparatur pemerintah. Metode penelitian ini menggunakan data primer yaitu hasil kuisioner dari seluruh responden dengan jumlah sampel sebanyak 145 responden dari 57 SKPD di Sulawesi Selatan. Penelitian ini menggunakan alat analisis Structural Equation Modeling berbasis Partial Least Square atau SEM PLS versi 23.Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja aparatur pemerintah. Kejelasan target anggaran mempengaruhi kinerja aparatur pemerintah. Komitmen mampu memediasi partisipasi anggaran terhadap kinerja aparatur pemerintah. Selanjutnya komitmen mampu memediasi kejelasan sasaran anggaran terhadap kinerja aparatur pemerintah

    Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Return on Assets Dimoderasi Ukuran Perusahaan

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    Companies listed in the fast-moving consumer goods category tend to have stable operational activities. In the competitive business world, companies must be able to optimize all the resources they possess, both tangible and intangible. Additionally, companies have social responsibilities towards their surrounding environments. This research aims to determine the influence of intellectual capital and corporate social responsibility on financial performance, projected by return on assets, and moderated by company size. The research population consists of companies listed in the fast-moving consumer goods category on the Indonesia Stock Exchange. This study uses a quantitative method. The sampling method employed in this research is purposive sampling, and the data collection technique used is documentation. The testing tool used in this research is the Software Partial Least Square (PLS) 3.0. The results of this study indicate that the first independent variable, intellectual capital, affects financial performance. Additionally, the second independent variable, corporate social responsibility, also affects financial performance. However, the moderating variable, company size, does not strengthen the influence of intellectual capital and corporate social responsibility on financial performance.Perusahaan yang terdaftar pada kategori fast-moving consumer goods merupakan bidang usaha yang cenderung stabil dalam kegiatan operasionalnya. Dalam dunia bisnis yang kompetitif, perusahaan wajib dapat mengoptimalkan semua sumber daya yang dipunyai, baik yang berbentuk ataupun yang tidak berbentuk. Selain itu perusahaan juga memiliki tanggungjawab sosial atas lingkungan sekitar. Penelitian ini mempunyai tujuan guna mengetahui pengaruh dari intellectual capital dan corporate social responsibility pada kinerja keuangan yang diproyeksikan dengan return on assets dan dimoderasi oleh ukuran perusahaan. Populasi penelitian ini yakni perusahaan yang ada pada daftar kategori fast-moving consumer goods yang ada pada daftar BEI. Penelitian ini memakai metode kuantitatif. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan teknik pengumpulan data yang dipergunakan yakni dokumentasi. Alat uji yang dipergunakan pada penelitian ini adalah Software Partial Least Square (PLS) 3.0. Capaian dari penelitian ini menampilkan yakni variabel independen pertama intellectual capital berpengaruh pada kinerja keuangan. Kemudian, variabel independen kedua corporate social responsibility juga memberikan pengaruh pada kinerja keuangan. Sedangkan untuk variabel moderasi atau variabel Z, yaitu ukuran perusahaan tidak mampu menjadikan lebih kuat pengaruh intellectual capital dan corporate social responsibility pada kinerja keuangan. Kata Kunci: Intellectual Capital, Corporate Social Responsibility, Ukuran Perusahaan, Kinerja Keuanga

    Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022

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    This research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on RO

    Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk

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    This study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.This study aims to determine the Effect of Operations Strategy and Implementation of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection using secondary data obtained from the financial statements of food and beverage companies for the period 2020 - 2023. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results showed that partially the operating strategy had an effect on product innovation while environmental management accounting had no effect on product innovation

    Pengaruh Kualitas Pelayanan dan Fasilitas Digital Terhadap Minat Membayar Zakat Profesi melalui BAZNAS Kabupaten Tegal dengan Kepercayaan Sebagai Variabel Intervening (Studi Kasus Muzakki Potensial Di Kabupaten Tegal): Studi Kasus Muzakki Potensial di Kabupaten Tegal

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    The focus of this study is to provide an understanding of how BAZNAS Tegal Regency provides services to muzakki, the use of digital technology by BAZNAS Tegal Regency in influencing the views and beliefs of the community, and its influence on the level of interest of muzakki. The population is muzakki who are recorded as paying professional zakat through BAZNAS Tegal Regency. The research method uses quantitative. Data collection techniques with questionnaires. Data analysis using SmartPLS. The number of samples that will be used to represent the population is 100 respondents. The results of this study prove that service quality does not have a significant effect on interest in paying professional zakat, digital facilities have a significant effect on interest in paying professional zakat. Then the quality of service has a significant effect on the trust of muzakki, digital facilities have a significant effect on the trust of muzakki. Trust has a significant effect on interest in paying professional zakat. Service quality has a significant effect on interest in paying professional zakat at BAZNAS Tegal Regency mediated by trust. Digital facilities have a significant effect on interest in paying professional zakat trust. The research findings are expected to provide valuable insights for BAZNAS Tegal Regency in improving its services and facilities to encourage zakat collection and strengthen the trust and involvement of muzakki.Fokus penelitian ini adalah untuk memberikan pemahaman tentang bagaimana BAZNAS Kabupaten Tegal memberikan pelayanan kepada muzakki, pemanfaatan teknologi digital oleh BAZNAS Kabupaten Tegal dalam mempengaruhi pandangan dan kepercayaan masyarakat, serta pengaruhnya terhadap tingkat minat para muzakki. Populasi nya muzakki yang tercatat melakukan pembayaran zakat profesi melalui BAZNAS Kabupaten Tegal. Metode penelitian menggunakan kuantitatif. Teknik pengumpulan data dengan kuesioner. Analisis data menggunakan SmartPLS. Jumlah sampel yang akan digunakan untuk mewakili populasi adalah 100 responden. Hasil penelitian ini membuktikan bahwa kualitas pelayanan tidak berpengaruh signifikan terhadap minat membayar zakat profesi, fasilitas digital berpengaruh signifikan terhadap minat membayar zakat profesi. Kemudian kualitas pelayanan berpengaruh signifikan terhadap kepercayaan muzakki, fasilitas digital berpengaruh signifikan terhadap kepercayaan muzakki. Kepercayaan berpengaruh signifikan terhadap minat membayar zakat profesi. Kualitas pelayanan berpengaruh signifikan terhadap minat membayar zakat profesi di BAZNAS Kabupaten Tegal dimediasi kepercayaan. Fasilitas digital berpengaruh signifikan terhadap minat membayar zakat profesi kepercayaan. Temuan penelitian diharapkan dapat memberikan wawasan berharga bagi BAZNAS Kabupaten Tegal dalam meningkatkan layanan dan fasilitasnya untuk mendorong pengumpulan zakat dan memperkuat kepercayaan dan keterlibatan muzakki

    Pengaruh Kecepatan Inovasi dan Digital Marketing terhadap Daya Saing pada Wirausaha Penjahit Perempuan Berbasis UMKM Home Industry di Kota Makassar

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    This research aims to examine the effect of: (1) speed of innovation on competitiveness, (2) digital marketing on competitiveness, (3) speed of innovation on digital marketing, (4) speed of innovation on competitiveness through digital marketing. The analysis method used is path analysis using Partial Least Square (PLS). The object of this research is female tailor entrepreneurs in the MSME home industry in Makassar City, totaling 133 entrepreneurs. The research results show that: (1) speed of innovation has a positive but not significant effect on competitiveness, (2) digital marketing has a positive and significant effect on competitiveness, (3) speed of innovation has a positive and significant effect on digital marketing, (4) speed of innovation has a positive and significant effect on competitiveness through digital marketing.This research aims to examine the effect of: (1) speed of innovation on competitiveness, (2) digital marketing on competitiveness, (3) speed of innovation on digital marketing, (4) speed of innovation on competitiveness through digital marketing. The analysis method used is path analysis using Partial Least Square (PLS). The object of this research is female tailor entrepreneurs in the MSME home industry in Makassar City, totaling 133 entrepreneurs. The research results show that: (1) speed of innovation has a positive but not significant effect on competitiveness, (2) digital marketing has a positive and significant effect on competitiveness, (3) speed of innovation has a positive and significant effect on digital marketing, (4) speed of innovation has a positive and significant effect on competitiveness through digital marketing

    The Influence of Macro Indicators on Non-Performing Financing at Muamalat Bank Indonesia

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    This study aims to determine how the effect of the inflation rate and BI rate on Non-Performing Financing at  Muamalat Bank Indonesia. This research uses a descriptive method of verification with a type of quantitative research. The source of data in the study is secondary data with data on the Inflation rate and NPF starting from January 2012 to December 2021 per quarter. Based on the results of the study, it was concluded that the research data was declared normally distributed, free from the problems of classical assumptions (multicollinearity, heteroscedasticity, autocorrelation). And the results of the t test (partially) show that the inflation variable does not have a significant effect on Non-Performing Financing (NPF).Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh tingkat Inflasi dan BI rate terhadap Non Performing Financing pada Bank Muamalat Indonesia. Penelitian ini menggunakan metode deskriptif verifikatif dengan jenis penelitian kuantitatif. Data dalam penelitian adalah data sekunder yakni data tingkat Inflasi dan BI rate, NPF yang datanya dimulai dari bulan Januari 2012 sampai dengan Desember 2021 per Triwulan. Berdasarkan hasil hasil uji statistic terhadap data dan instrumen bahwa data penelitian dinyatakan berdistribusi normal, terbebas dari masalah asumsi klasik (multikolinieritas, heteroskedastisitas, autokorelasi). Berdasarkan  hasil uji t (secara parsial) menunjukkan bahwa variabel inflasi tidak berpengaruh secara signifikan terhadap Non Performing Financing (NPF). Sedangkan BI rate berpenaruh secara signifikan. Akan tetapi variable inflasi dan BI rate secara simultan berpengaruh secara signifikan

    PENDAMPINGAN KETERAMPILAN PARENTING DALAM MENYEMAI KASIH SAYANG PADA PROGRAM PENDIDIKAN NONFORMAL DI INDRAGIRI HULU

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    The Community Partnership Program (PKM) in Indragiri Hulu, Riau, aims to enhance parenting skills based on compassion through non-formal education programs. The primary issue addressed is the low quality of traditional parenting practices, which often lack emphasis on communication and emotional closeness between parents and children. This program aims to equip parents with effective parenting skills, foster harmonious family relationships, and support children’s optimal development. The method employed is a community-based training approach, including mentoring sessions and group discussions. The formation of Parenting Support Groups (PSG) is one of the key innovations, providing a platform for parents to share experiences and mutual support. Additionally, the use of digital technology enables sustained access to parenting information. The program successfully transformed traditional parenting patterns into practices rooted in compassion and emotional attentiveness. Parents gained a better understanding of their children’s needs, resulting in closer relationships and a supportive family environment. PSG strengthened social networks, enhanced community solidarity, and promoted the sustainability of positive parenting practices. This program significantly impacts the creation of harmonious families and communities more attentive to children\u27s well-being. Through community-based and technology-supported approaches, the program contributes to sustainable social change and improved quality of life for the community.The Community Partnership Program (PKM) in Indragiri Hulu, Riau, aims to enhance parenting skills based on compassion through non-formal education programs. The primary issue addressed is the low quality of traditional parenting practices, which often lack emphasis on communication and emotional closeness between parents and children. This program aims to equip parents with effective parenting skills, foster harmonious family relationships, and support children’s optimal development. The method employed is a community-based training approach, including mentoring sessions and group discussions. The formation of Parenting Support Groups (PSG) is one of the key innovations, providing a platform for parents to share experiences and mutual support. Additionally, the use of digital technology enables sustained access to parenting information. The program successfully transformed traditional parenting patterns into practices rooted in compassion and emotional attentiveness. Parents gained a better understanding of their children’s needs, resulting in closer relationships and a supportive family environment. PSG strengthened social networks, enhanced community solidarity, and promoted the sustainability of positive parenting practices. This program significantly impacts the creation of harmonious families and communities more attentive to children\u27s well-being. Through community-based and technology-supported approaches, the program contributes to sustainable social change and improved quality of life for the community

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