14 research outputs found
Pengaruh Kualitas Pelayanan, Harga dan Lokasi terhadap Kepuasan Pengguna Jasa Damri di Bandara Soekarno-Hatta: Studi kasus terhadap pengguna Jasa Damri Bandara Soekarno-Hatta
No full textTujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas pelayanan harga dan lokasi terhadap kepuasan pengguna jasa transportasi studi kasus pada pengguna jasa Damri di Bandara Soekarno Hatta. Jenis penelitian ini adalah kuantitatif. Sumber data penelitian ini merupakan data primer yang berasal dari sampel yaitu pengguna Damri di bandara Soekarno Hatta. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 100 responden. Penelitian ini menggunakan metode analisis Regresi Berganda.
Hasil temuan dari penelitian ini menunjukkan bahwa : (1) kualitas pelayanan berpengaruh secara signifikan terhadap kepuasan pelanggan Damri di bandara Soekarno-Hatta (2) harga berpengaruh secara signifikan terhadap kepuasan pelanggan Damri di bandara Soekarno-Hatta (3) lokasi berpengaruh secara signifikan terhadap kepuasan pelanggan Damri di bandara Soekarno-Hatta, dan (4) kualitas pelayanan, harga dan lokasi berpengaruh secara signifikan terhadap kepuasan pelanggan Damri di bandara Soekarno Hatta
Bagaimana seharusnya kita hidup?: memahami hakikat hidup lewat pemikiran
No full textBerdasarkan pemikiran mendalam Imam Al-Ghazali, kamu akan diajak menyelami hakikat kehidupan: bahwa dunia hanyalah persinggahan sementara, dan kebahagiaan sejati terletak pada hubungan kita dengan Allah Swt
Pengaruh Sistem Informasi Akuntansi Penerimaan Kas terhadap Pengendalian Pendapatan pada Perum Damri Bandung
No full textPerum DAMRI Bandung is one of the state-owned company engaged in the field of services. Income on Perum DAMRI Bandung is cash receipts derived from the sale of the company's activities in serving the public services in the field of public transport, especially in the provision of City Bus Transport Unit (UABK) Bandung, AKDP (Transportation City and Province), and bus transportation Government Assistance serves other similar buses. The intent of this study is to obtain an overall picture of the magnitude of the effect of the accounting information system of internal control of cash receipts for income. Authors in conducting this research using descriptive analysis method with field research data collection procedures (field research) that aims to obtain a clear picture of the research. Where the data collection was conducted through interviews, observation or field. Through research on the author, the obtained results, among others: the results of calculations between independent variables, namely cash receipts accounting information system and the dependent variable is the internal control of income has a strong relationship, as can be seen from the calculation of the correlation coefficient has a value of r = 0.911 and cash receipts accounting information systems applied Perum DAMRI Bandung contributed 87% to the revenue of internal control
PENGARUH SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS TERHADAP PENGENDALIAN PENDAPATAN PADA PERUM DAMRI BANDUNG
No full textPerum DAMRI Bandung is one of the state-owned company engaged in the field of services. Income on Perum DAMRI Bandung is cash receipts derived from the sale of the company's activities in serving the public services in the field of public transport, especially in the provision of City Bus Transport Unit (UABK) Bandung, AKDP (Transportation City and Province), and bus transportation Government Assistance serves other similar buses.
The intent of this study is to obtain an overall picture of the magnitude of the effect of the accounting information system of internal control of cash receipts for income.
Authors in conducting this research using descriptive analysis method with field research data collection procedures (field research) that aims to obtain a clear picture of the research. Where the data collection was conducted through interviews, observation or field. Through research on the author, the obtained results, among others: the results of calculations between independent variables, namely cash receipts accounting information system and the dependent variable is the internal control of income has a strong relationship, as can be seen from the calculation of the correlation coefficient has a value of r = 0.911 and cash receipts accounting information systems applied Perum DAMRI Bandung contributed 87% to the revenue of internal control.
Keywords: cash receipts; accounting information systems; revenue control
Efektifitas Permainan Tradisional dalam Meningkatkan Kemampuan Penjumlahan Deret Ke Samping bagi Siswa Tunarungu
No full textPenelitian ini membahas mengenai efektifitas dari penggunaan permainan tradisional dalam meningkatkan kemampuan penjumlahan deret ke samping siswa tunarungu. Tujuan dari penelitian ini adalah untuk membuktikan keefektifitasan dari permainan tradisional damdas 16 batu dalam meningkatkan kemampuan penjumlahan deret ke samping yang hasilnya lebih dari 10. Penelitian ini merupakan Penelitian Tindakan Kelas. Penelitian ini dilakukan dalam dua siklus. Setiap siklus terdiri dari empat kali pertemuan tatap muka yang mana disetiap pertemuan dilakukan evaluasi. Siklus dilaksanakan dalam beberapa tahap yaitu perencanaan, pelaksanaan tindakan, observasi dan refleksi. Hasil dari akhir penelitian menunjukkan bahwa siswa IQ dan SY sudah bisa menjawab benar hampir semua soal penjumlahan deret ke samping. Jadi terbukti permainan tradisional efektif dalam meningkatkan kemampuan penjumlahan deret ke samping
Meningkatkan Hasil Belajar Mengenal Hewan Menggunakan Model Pembelajaran Teams Games Tournament Pada Peserta Didik Tunarungu
No full textPenelitian didasarkan pada temuan yang didapatkan oleh peneliti ketika melakukan studi pendahuluan. Peneliti menemukan rendahnya hasil belajar peserta didik dalam mengenal hewan yang ada di lingkungan sekitar. Hal tersebut dikarenakan pembelajaran yang guru kelas biasa lakukan masih terfokus pada penjelasan yang guru berikan sehingga kurang menarik minat dan motivasi belajar. Model pembelajaran yang digunakan yaitu model pembelajaran kooperatif tipe Team Games Tournament. Penelitian ini merupakan Penelitian Tindakan Kelas yang dilakukan dalam dua siklus pembelajaran. Setiap siklus terdiri dari tiga kali pertemuan tatap muka yang mana disetiap pertemuan dilakukan evaluasi. Siklus dilaksanakan dalam beberapa tahap yaitu planning, action, observation, dan reflection. Teknik pengumpulan data yang dilakukan yaitu observasi, tes, dan dokumentasi. Berdasarkan tindakan yang dilakukan dapat disimpulkan bahwa hasil belajar peserta didik mengalami peningkatan yang signifikan dengan menggunakan model pembelajaran Team Games Tournament dalam pembelajaran mengenal hewan pada peserta didik tunarungu kelas III di SLB Negeri 2 Padang
Pengaruh Brand Awareness dan Harga Terhadap Keputusan Pembelian Tiket Bus DAMRI di Bandara Soekarno - Hatta (Studi pada Penumpang Bus DAMRI Tujuan Kota Bekasi di Bandara Soekarno - Hatta)
No full textThis study aims to determine the effect of Brand Awareness and Price on the Decision toPurchase DAMRI Bus tickets at Soekarno - Hatta Airport. This study uses quantitative researchmethods with associative types and with primary data as a source of data obtained from theresults of the questionnaire. The population of this study were passengers and airportemployees who took the DAMRI route from Soekarno Hatta Airport to Bekasi in March whosepopulation is not known with certainty and with a sample of 110 people. The analytical methodused is validity test, reliability test, normality test, analysis of multiple linear regressioncorrelation coefficients, coefficient of determination test, and hypothesis testing using SPSS.The results of this study indicate that: (1) Brand Awareness has a positive effect on PurchaseDecisions with a regression value of 0.538 and a significance level of 0.000 (2) Price has apositive effect on Purchasing Decisions with a regression value of 0.474 and a significance levelof 0.000 (3) Brand Awareness and Price simultaneously has a positive effect on PurchaseDecisions with a calculated F value of 9.056 which is greater than F table of 3.08 and asignificance level of 0.000 less than 0.05 (4) The magnitude of the influence of BrandAwareness and Price on Purchase Decisions is 62.20% while the rest 37.80% is influenced byother variables not examined by the author
How to Study for Students with Visual Specialties (X) with Achievements in the Field of Musabaqah Tilawatil Qur'an (MTQ)
No full textThis study discusses how to learn for blind students with special needs (X) who excel in the field of Musabaqah Tilawatil Qur'an (MTQ). This research is motivated because the author found a blind student who excels in the field of Musabaqah Tilawatil Qur'an (MTQ) even though he has visual impairment. The purpose of this study was to determine the method of learning the Qur'an for blind students (X), how blind students X in learning to read the Qur'an, the time of learning the Qur'an for visually impaired students (X), the media used by blind students. (X) in learning the Qur'an and what achievements have been achieved by blind students (X) in the field of MTQ. This study uses qualitative research methods with the type of case study research. The subject in this study was a visually impaired student of class X 2021 from the Department of Extraordinary Education, Faculty of Education, UNP who was totally blind. Data collection techniques used are interviews, observation and documentation. The results of this study found that X used the practice method in learning to read the Qur'an, X began listening to the Qur'an from MP3 since he was a baby and began learning to memorize the Qur'an at the age of 3 years. many years. In addition to studying with the Koran teacher, X also studies orthodox at home to repeat lessons, X studies with the Koran teacher once a week for 2 hours. X has achieved many achievements in the field of MTQ
Potential and Optimization of Waqf Land Empowerment in South Tapanuli Regency
No full textPurpose: This paper discusses about maximization the land   waqf assets of south Tapanuli Regency reached an area of 108.07 (Ha) with a total of 411 land waqf assets,both certified and uncertified, but the condition did not develop all. Meanwhile, the mandate of the law of the republic of Indonesia number 41 of 2004 in articles 42-43 emphasizes that nazir is obliged to manage and develop waqf assets in accordance with their objectives, functions and designations with sharia principles cerried out productively.Design/Method/Approach: This research is a qualitative research with descriptive method. The subjects were waqf land asset, nazir and nazir institutions of waqf land assets in south Tapanuli regency. The population is 411 and the sample is 20 %. Data collection techniques in the form of observation, interview documentation and literature review.Findings: From this study we found thatthe potential of human resources of land waqf assets has great potential in managing and empowering land waqf assets, but this potential is not optimally empowered because of the unsupportive perception of nazir, lack of responsibility, passed away, relocation, and did not implement his duties as nazir and waqf land assets are idle. The another obstacle are financial capital that is not supported, nazir’s salary is not clear and does not have an entrepreneurial spirit (such as creative spirit, innovation, skills in empowering waqf land assets).Originality/Values: understand nazir that the importance of land waqf is productively empowere
PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS INFORMASI DESA TERHADAP AKUNTABILITAS LAPORAN KEUANGAN DESA DALAM PERSPEKTIF AKUNTANSI SYARIAH (Studi Kasus Di Desa Mekar Jaya, Kecamatan Merbau Mataram Kabupaten Lampung Selatan)
No full textABSTRAK
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014
tentang desa, memberikan kesempatan yang besar bagi desa untuk
mengurus tata pemerintahan secara mandiri. Kebijakan tersebut
diharapkan pemerintah desa harus menerapkan prinsip akuntabilitas
untuk mempertanggungjawabkannya kepada masyarakat. Untuk
mencapai efektivitas dan efisiensi asas akuntabilitas dalam pengelolaan
keuangan desa maka harus ada faktor yang dapat mempengaruhi
akuntabilitas, faktor yang pertama yaitu penyajian laporan keuangan dan
yang kedua yaitu aksesibilitas atau keterbukaan informasi desa.
Akuntabilitas laporan keuangan desa dalam perspektif akuntansi syariah
yang tercermin dari tauhid yaitu dengan menjalankan segala aktivitas
ekonomi sesuai dengan ketentuan islam dan pelaporan ialah bentuk
pertanggungjawaban kepada Allah dan Manusia. Penelitian ini bertujuan
untuk mengetahui prinsip-prinsip akuntansi Syariah dalam menjaga
akuntabilitas laporan keuangan desa dan mengetahui pengaruh penyajian
laporan keuangan, aksesibilitas informasi desa terhadap akuntabilitas
Laporan keuangan desa di Desa Mekar Jaya Kecamatan Merbau
Mataram Kabupaten Lampung Selatan.
Penelitian ini adalah penelitian kuantitatif, teknik pengumpulan
data yang digunakan adalah dokumentasi, observasi dan angket. Sumber
data primernya yaitu: hasil pengisian angket/kuesioner dan data sekunder
yaitu literatur, jurnal atau data-data yang berhubungan dengan tujuan
penelitian. Adapun metode pendekatan yang penulis gunakan adalah jenis
penelitian kuantitatif dalam penelitian ini menggunakan jenis penelitian
korelasi, yaitu hubungan antara dua variabel atau lebih dalam analisis
data statistik.. Pengujian hipotesis dilakukan dengan Analisis Regresi
Linear Berganda dengan menggunakan aplikasi SPSS versi 26.0.
Dari hasil penelitian dilakukan uji validitas dan reliabilitas
kepada 37 responden. Temuan penelitian 1) variabel penyajian laporan
keuangan (β= 0,465;sig=0,000) berpengaruh terhadap akuntabilitas
laporan keuangan desa (R2=.110) 2) Aksesibilitas Informasi Desa
(β=0,165 ;sig=0,000) berpengaruh terhadap akuntabilitas laporan
keuangan desa (R2=.110) 3) Akuntabilitas Laporan Keuangan Desa
Dalam Akuntansi Islam telah memakai standar akuntansi pemerintah
(SAP) nilai pertanggungjawaban, keadilan dan kebenaran telah diterpkan
pada prinsip akuntansi islam didesa Mekar Jaya Kecamatan Merbau
Mataram Kabupaten Lampung Selatan.
Hasil penelitian menunjukkan bahwa Ha1 diterima, penyajian
laporan keuangan berpengaruh terhadap akuntabilitas laporan keuangan
desa, Ha2 diterima, aksesibilita informasi desa berpengaruh terhadap akuntabilitas laporan keuangan desa yang artinya variabel penyajian
laporan keuangan, aksesibilitas informasi desa berpengaruh positif dan
signifikan terhadap akuntabilitas pengelolaan keuangan desa di Desa
Mekar Jaya Kecamatan Merbau Mataram Kabupaten Lampung Selatan.
Berdasarkan hasil penelitian yang telah dilakukan dapat disimpulkan,
apabila semakin baik penyajian laporan keuangan, aksesibilitas informasi
desa dan partisipasi masyarakat maka akuntabilitas pengelolaan keuangan
desa di desa Mekar Jaya Kecamatan Merbau Mataram Kabupaten
Lampung Selatan.
Kata Kunci : Laporan Keuangan, Aksesibilitas Dan Akuntabilitas.
ABSTRACT
Law of the Republic of Indonesia Number 6 of 2014 concerning
villages, provides a great opportunity for villages to manage governance
independently. The policy is expected that the village government must
apply the principle of accountability to be accountable to the community.
To achieve the effectiveness and efficiency of the principle of
accountability in managing village finances, there must be factors that
can affect accountability, the first factor is presentation of financial
reports and the second is accessibility or village information disclosure.
The accountability of village financial reports in the perspective of sharia
accounting is reflected in monotheism, namely by carrying out all
economic activities in accordance with Islamic provisions and reporting
is a form of accountability to Allah and Humans. This study aims to
determine the principles of Islamic accounting in maintaining
accountability of village financial reports and to determine the effect of
presentation of financial reports, accessibility of village information on
accountability of village financial reports in Mekar Jaya Village, Merbau
Mataram District, South Lampung Regency.
This research is a quantitative research, data collection
techniques used are documentation, observation and questionnaires. The
primary data sources are: results of filling out
questionnaires/questionnaires and secondary data, namely literature,
journals or data related to research objectives. The approach method
that the author uses is quantitative research. In this study, correlation
research is used, namely the relationship between two or more variables
in statistical data analysis. Hypothesis testing is carried out using
Multiple Linear Regression Analysis using the SPSS version 26.0
application.
From the research results, validity and reliability tests were
carried out on 37 respondents. Research findings 1) the variable
presentation of financial reports (β= 0.465; sig=0.000) has an effect on
accountability of village financial reports (R2=.110) 2) Accessibility of
Village Information (β=0.165 ; sig=0.000) has an effect on
accountability of village financial reports (R2 = .110) 3) Accountability of Village Financial Reports In Islamic Accounting, government
accounting standards (SAP) have been applied to the values of
accountability, fairness and truth, which have been applied to Islamic
accounting principles in Mekar Jaya Village, Merbau Mataram District,
South Lampung Regency.
The results showed that Ha1 was accepted, the presentation of
financial reports had an effect on the accountability of village financial
reports, Ha2 was accepted, the accessibility of village information had an
effect on the accountability of village financial reports, which means that
the variable presentation of financial reports, accessibility of village
information had a positive and significant effect on the accountability of
village financial management in the village. Mekar Jaya, Merbau
District, Mataram, South Lampung Regency. Based on the results of the
research that has been done, it can be concluded that the better the
presentation of financial reports, the accessibility of village information
and community participation, the accountability of village financial
management in Mekar Jaya Village, Merbau Mataram District, South
Lampung Regency.
Keywords: Financial Statements, Accessibility and Accountabilit
