Pub Date : 2022-04-25DOI: 10.21831/jamp.v10i1.45151
Syamsudin Syamsudin, Suharyanto H. Soro, Hisam Ahyani, Naeli Mutmainah
Today, especially during the covid-19 pandemic, as it is today, all activities of educational institutions or madrasas/schools must carry out the online learning process. One of the learning innovations that can be carried out by madrasas/schools is by implementing blended learning-based distance learning. This study aims to determine how management, learning planning, and evaluation of learning based on blended learning are carried out at MA Al Azhar, Banjar, Indonesia. The number of respondents in this study consisted of 15 teachers spread across various fields of study. The study used qualitative data analysis techniques with descriptive methods. As a result, research shows that at the planning stage, schools had previously formulated a special curriculum that was adapted to the blended learning model carried out during the covid-19 pandemic, this was also supported by very adequate learning facilities and infrastructure. At the implementation stage, there are differences in the use of the learning approach with real events in the field, namely the time shift in utilizing learning. MA Al Azhar applies a 50% system: 50% in the use of learning, a week of face-to-face learning and the following week is an online system. At the evaluation stage, MA Al Azhar carried out face-to-face and online-based evaluations such as the use of evaluations through recapitulation results on google classroom and excel on google classroom.
今天，特别是在新冠肺炎大流行期间，正如今天一样，教育机构或宗教学校/学校的所有活动都必须进行在线学习过程。宗教学校/学校可以进行的学习创新之一是实施基于混合学习的远程学习。本研究旨在确定如何在印度尼西亚班珠尔的爱资哈尔大学进行基于混合学习的管理、学习规划和学习评估。这项研究的受访者包括分布在各个研究领域的15名教师。该研究采用了定性数据分析技术和描述性方法。因此，研究表明，在规划阶段，学校之前制定了一项特殊课程，以适应新冠肺炎大流行期间实施的混合学习模式，这也得到了非常充足的学习设施和基础设施的支持。在实施阶段，学习方法的使用与该领域的实际事件存在差异，即利用学习的时间变化。MA Al Azhar采用50%的系统：50%用于学习，一周面对面学习，接下来的一周是在线系统。在评估阶段，MA Al Azhar进行了面对面和在线评估，例如通过在谷歌课堂上重述结果和在谷歌课堂中使用excel来使用评估。
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Pub Date : 2022-04-08DOI: 10.21831/jamp.v10i1.48008
Milandah Maulina, N. H. Yoenanto
Keberadaan SMK untuk membekali peserta didik ketrampilan khusus agar dapat diaplikasikan di dunia kerja cenderung kontradiktif karena melihat realita dunia kerja belum menampung banyak lulusan SMK. Link and match sebagai bentuk program yang mengantarkan keterkaitan (link) atau kompetensi lulusan pendidikan sepatutnya sesuai dengan permintaan dan kebutuhan pembangunan berupa kesesuaian (match) atau hasilnya cocok dengan kebutuhan DUDI dalam segi kuantitas, kualitas, ragam, kualifikasi dan waktu. Tujuan penulisan artikel ini untuk mengoptimalkan penerapan link and match sebagai upaya relevansi SMK dengan dunia usaha dan dunia industri (DUDI). Artikel dibuat berdasarkan tinjauan literatur melalui Portal Garuda selanjutnya dianalisis menggunakan metode deskriptif. Berdasarkan hasil analisis pada 9 literatur mengungkapkan bahwa adanya program link and match sangat membantu dalam menjalin kerjasama SMK dengan DUDI dengan ragam pendekatan seperti competency based training (CBT) dan strategi seperti program MoU dunia usaha dan dunia industri (DUDI), penyelarasan kurikulum, praktek kerja industri (PRAKERIN), dan uji kompetensi keahlian (UKK) sehingga link and match akan efektif dan menguntungkan kedua belah pihak.
{"title":"Optimalisasi link and match sebagai upaya relevansi SMK dengan dunia usaha dan dunia industri (DUDI)","authors":"Milandah Maulina, N. H. Yoenanto","doi":"10.21831/jamp.v10i1.48008","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.48008","url":null,"abstract":"Keberadaan SMK untuk membekali peserta didik ketrampilan khusus agar dapat diaplikasikan di dunia kerja cenderung kontradiktif karena melihat realita dunia kerja belum menampung banyak lulusan SMK. Link and match sebagai bentuk program yang mengantarkan keterkaitan (link) atau kompetensi lulusan pendidikan sepatutnya sesuai dengan permintaan dan kebutuhan pembangunan berupa kesesuaian (match) atau hasilnya cocok dengan kebutuhan DUDI dalam segi kuantitas, kualitas, ragam, kualifikasi dan waktu. Tujuan penulisan artikel ini untuk mengoptimalkan penerapan link and match sebagai upaya relevansi SMK dengan dunia usaha dan dunia industri (DUDI). Artikel dibuat berdasarkan tinjauan literatur melalui Portal Garuda selanjutnya dianalisis menggunakan metode deskriptif. Berdasarkan hasil analisis pada 9 literatur mengungkapkan bahwa adanya program link and match sangat membantu dalam menjalin kerjasama SMK dengan DUDI dengan ragam pendekatan seperti competency based training (CBT) dan strategi seperti program MoU dunia usaha dan dunia industri (DUDI), penyelarasan kurikulum, praktek kerja industri (PRAKERIN), dan uji kompetensi keahlian (UKK) sehingga link and match akan efektif dan menguntungkan kedua belah pihak.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43546417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-08DOI: 10.21831/jamp.v10i1.48066
Gloria Luturkey, Pujianto Yugopuspito
Pandemi Covid-19 membuat proses belajar mengajar harus dilakukan secara daring, sehingga dapat menimbulkan berbagai kendala yang mempengaruhi kinerja guru. Tiga faktor yang paling berpengaruh pada kinerja guru pada masa pandemi yaitu motivasi kerja, lingkungan kerja dan komunikasi pemimpin. Tujuan penelitian ini untuk memetakan hubungan ketiga faktor tersebut terhadap kinerja guru. Penelitian ini menggunakan metode analisis jalur untuk melukiskan dan menguji model hubungan antar variabel. Instrumen penelitian yang digunakan adalah kuesioner dengan teknik pengambilan sampel yang didistribusikan kepada 174 guru pada 12 Sekolah Dasar di Tangerang. Analisis data dilakukan menggunakan uji validitas momen produk Pearson, uji reliabilitas menggunakan Cronbach’s Alpha, uji normalitas data, uji regresi Teknik ANOVA untuk mengetahui pengaruh antar variabel, dan uji R-square untuk mengetahui pengaruh variabel independen dan dependen. Berdasarkan analisis data, dapat disimpulkan bahwa lingkungan kerja dan komunikasi pemimpin berpengaruh positif terhadap motivasi guru, dan lingkungan kerja, motivasi guru, dan komunikasi pemimpin berpengaruh positif terhadap kinerja guru.
{"title":"Kinerja guru sekolah dasar pada masa pandemi covid-19 berdasarkan perspektif motivasi, lingkungan kerja dan komunikasi pemimpin","authors":"Gloria Luturkey, Pujianto Yugopuspito","doi":"10.21831/jamp.v10i1.48066","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.48066","url":null,"abstract":"Pandemi Covid-19 membuat proses belajar mengajar harus dilakukan secara daring, sehingga dapat menimbulkan berbagai kendala yang mempengaruhi kinerja guru. Tiga faktor yang paling berpengaruh pada kinerja guru pada masa pandemi yaitu motivasi kerja, lingkungan kerja dan komunikasi pemimpin. Tujuan penelitian ini untuk memetakan hubungan ketiga faktor tersebut terhadap kinerja guru. Penelitian ini menggunakan metode analisis jalur untuk melukiskan dan menguji model hubungan antar variabel. Instrumen penelitian yang digunakan adalah kuesioner dengan teknik pengambilan sampel yang didistribusikan kepada 174 guru pada 12 Sekolah Dasar di Tangerang. Analisis data dilakukan menggunakan uji validitas momen produk Pearson, uji reliabilitas menggunakan Cronbach’s Alpha, uji normalitas data, uji regresi Teknik ANOVA untuk mengetahui pengaruh antar variabel, dan uji R-square untuk mengetahui pengaruh variabel independen dan dependen. Berdasarkan analisis data, dapat disimpulkan bahwa lingkungan kerja dan komunikasi pemimpin berpengaruh positif terhadap motivasi guru, dan lingkungan kerja, motivasi guru, dan komunikasi pemimpin berpengaruh positif terhadap kinerja guru.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48545283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-08DOI: 10.21831/jamp.v10i1.45011
Ade Andriyan, N. H. Yoenanto
Penelitian ini bertujuan untuk mengulas tentang konsep pelaksanaan manajemen berbasis sekolah (MBS), apa saja kendala atau tantangan yang menghambat pelaksanaannya, serta strategi apa saja yang dapat digunakan dalam mengoptimalkan menerapkan MBS. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan (literature review) yang datanya diperoleh dengan meninjau beberapa situs database yakni Google Scholar, Research Gate, Science Direct, dan ERIC. Hasil penelitian menunjukkan MBS merupakan salah satu upaya yang dapat dilakukan dalam upaya mereformasi sistem pendidikan guna mewujudkan pelaksanaan pendidikan yang efektif melalui penyelenggaraan pendidikan yang mandiri. Tantangan atau kendala yang menghambat pelaksanaan MBS umumnya berkaitan dengan manajemen kurikulum dan pembelajaran, manajemen peserta didik, manajemen pendidik dan tenaga kependidikan, manajemen sarana dan prasarana, manajemen pembiayaan, manajemen hubungan masyarakat, hingga manajemen budaya dan lingkungan sekolah. Strategi yang dapat dilakukan untuk mengoptimalkan penerapan MBS di antaranya melalui pengembangan instrumen evaluasi MBS, meningkatkan peran serta pemerintah kabupaten/kota, memberdayakan komite sekolah, dan memaksimalkan kompetensi dan kualifikasi pendidik dan tenaga kependidikan.
本研究旨在探讨基于学校管理(MBS)的概念、阻碍管理的障碍或挑战，以及在优化MBS应用中可以使用的哪些策略。本研究采用的方法是通过对谷歌Scholar, Research Gate, Science Direct和ERIC等数据库进行研究。研究结果显示，MBS是一项可以通过自主教育安排实现有效教育制度的努力。阻碍MBS实施的挑战或障碍通常与课程和学习管理、学习者管理、教育教育教育管理、设施和基础设施管理、融资管理、社区关系管理、学校文化和环境管理有关。通过发展MBS评估工具、增加地方政府参与、授权学校委员会、最大化教育教育能力、资质和教育人才，可采取的战略。
{"title":"Optimalisasi penerapan dan pengelolaan manajemen berbasis sekolah: literatur review","authors":"Ade Andriyan, N. H. Yoenanto","doi":"10.21831/jamp.v10i1.45011","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.45011","url":null,"abstract":"Penelitian ini bertujuan untuk mengulas tentang konsep pelaksanaan manajemen berbasis sekolah (MBS), apa saja kendala atau tantangan yang menghambat pelaksanaannya, serta strategi apa saja yang dapat digunakan dalam mengoptimalkan menerapkan MBS. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan (literature review) yang datanya diperoleh dengan meninjau beberapa situs database yakni Google Scholar, Research Gate, Science Direct, dan ERIC. Hasil penelitian menunjukkan MBS merupakan salah satu upaya yang dapat dilakukan dalam upaya mereformasi sistem pendidikan guna mewujudkan pelaksanaan pendidikan yang efektif melalui penyelenggaraan pendidikan yang mandiri. Tantangan atau kendala yang menghambat pelaksanaan MBS umumnya berkaitan dengan manajemen kurikulum dan pembelajaran, manajemen peserta didik, manajemen pendidik dan tenaga kependidikan, manajemen sarana dan prasarana, manajemen pembiayaan, manajemen hubungan masyarakat, hingga manajemen budaya dan lingkungan sekolah. Strategi yang dapat dilakukan untuk mengoptimalkan penerapan MBS di antaranya melalui pengembangan instrumen evaluasi MBS, meningkatkan peran serta pemerintah kabupaten/kota, memberdayakan komite sekolah, dan memaksimalkan kompetensi dan kualifikasi pendidik dan tenaga kependidikan.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48074438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-22DOI: 10.21831/jamp.v10i1.44281
Nasib Tua Lumban Gaol
Penelitian ini bertujuan untuk mengidentifikasi sebuah siklus baru dalam proses pembuatan kebijakan pendidikan yang mana dapat digunanakan untuk menyelesaikan permasalahan publik di bidang pendidikan. Metode penelitian kualitatif digunakan, melalui analisis konten, untuk membuat siklus kebijakan pendidikan yang dibutuhkan. Hasil studi ini mengidentifikasi enam tahapan di dalam siklus kebijakan pendidikan, yaitu penentuan agenda, fomulasi, legitimasi, sosialisasi, implementasi, dan evaluasi. Siklus kebijakan pendidikan ini dapat berkontribusi signifikan terhadap peningkatan pengetahuan para pembuat kebijakan, pemangku kepentingan, peneliti, dan pengimplementasi kebijakan tentang proses kebijakan pendidikan. Selain itu, siklus tersebut dapat digunakan sebagai panduan dan tuntunan untuk mengelola sektor pendidikan, terkhusus pembuatan berbagai kebijakan di level makro (pusat/kementerian), messo (provinsi/kabupaten/kota), dan lokal (institusi pendidikan). Selanjutnya, hal tersebut juga dapat membantu para praktisi pendidikan berpikir secara sistematis dan tepat dalam membuat dan mengimplementasikan kebijakan pendidikan. Penelitian selanjutnya sangat direkomendasikan menginvestigasi efektifitas dari siklus kebijakan pendidikan pada level mikro, meso, dan makro tersebut.
{"title":"Policy process in the context of education: a content analysis","authors":"Nasib Tua Lumban Gaol","doi":"10.21831/jamp.v10i1.44281","DOIUrl":"https://doi.org/10.21831/jamp.v10i1.44281","url":null,"abstract":"Penelitian ini bertujuan untuk mengidentifikasi sebuah siklus baru dalam proses pembuatan kebijakan pendidikan yang mana dapat digunanakan untuk menyelesaikan permasalahan publik di bidang pendidikan. Metode penelitian kualitatif digunakan, melalui analisis konten, untuk membuat siklus kebijakan pendidikan yang dibutuhkan. Hasil studi ini mengidentifikasi enam tahapan di dalam siklus kebijakan pendidikan, yaitu penentuan agenda, fomulasi, legitimasi, sosialisasi, implementasi, dan evaluasi. Siklus kebijakan pendidikan ini dapat berkontribusi signifikan terhadap peningkatan pengetahuan para pembuat kebijakan, pemangku kepentingan, peneliti, dan pengimplementasi kebijakan tentang proses kebijakan pendidikan. Selain itu, siklus tersebut dapat digunakan sebagai panduan dan tuntunan untuk mengelola sektor pendidikan, terkhusus pembuatan berbagai kebijakan di level makro (pusat/kementerian), messo (provinsi/kabupaten/kota), dan lokal (institusi pendidikan). Selanjutnya, hal tersebut juga dapat membantu para praktisi pendidikan berpikir secara sistematis dan tepat dalam membuat dan mengimplementasikan kebijakan pendidikan. Penelitian selanjutnya sangat direkomendasikan menginvestigasi efektifitas dari siklus kebijakan pendidikan pada level mikro, meso, dan makro tersebut.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41985021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to test, analyze and prove empirically whether firm size, profitability, debt policy and dividend policy have an effect on firm value. This study uses multiple linear regression analysis. The research population is Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. The data source is secondary data, the data needed is through www.idx.co.id. The sampling technique of this research is purposive sampling. The method of data analysis is to analyze multiple linear regression. The time span of this research uses panel data. The results showed that firm size, profitability and debt policy had a positive effect on firm value. Dividend policy has no effect on firm value
{"title":"PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN","authors":"Vivi Hendryani, M. N. Amin","doi":"10.29259/ja.v16i1.15000","DOIUrl":"https://doi.org/10.29259/ja.v16i1.15000","url":null,"abstract":"The purpose of this study is to test, analyze and prove empirically whether firm size, profitability, debt policy and dividend policy have an effect on firm value. This study uses multiple linear regression analysis. The research population is Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. The data source is secondary data, the data needed is through www.idx.co.id. The sampling technique of this research is purposive sampling. The method of data analysis is to analyze multiple linear regression. The time span of this research uses panel data. The results showed that firm size, profitability and debt policy had a positive effect on firm value. Dividend policy has no effect on firm value ","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80521833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Crucial issues in Asia occur when modern companies are majority owned by large shareholders and effectively control the company. This phenomenon will lead to type II agency conflict, its happens conflict between the majority shareholder and the minority shareholder. This study aims to investigate the effect of the board composition and concentrated ownership on the disclosure quality of financial statement. The samples selected are companies in Indonesia with concentrated ownership. This study uses multiple regression analysis method with the statistical test result reveal that the concentration of ownership has a negative effect on the disclosure quality, while the board composition has a significant positive effect on the quality of disclosure. However, independent commissioners have no influence on the quality of financial statements. This study provides evidence that the concentration of ownership and board composition has an impact on the disclosure quality in Indonesian companies. This finding can be consideration for regulators and policy makers for improving good corporate governance and review the disclosure requirements of financial statements as a form of protection for minority shareholders.
{"title":"INVESTIGASI PENGARUH KOMPOSISI DEWAN DAN KONSENTRASI KEPEMILIKAN PADA KUALITAS PENGUNGKAPAN LAPORAN KEUANGAN","authors":"Citrawati Jatiningrum, Fauzi Fauzi, B. H. Utami","doi":"10.29259/ja.v16i1.16146","DOIUrl":"https://doi.org/10.29259/ja.v16i1.16146","url":null,"abstract":"Crucial issues in Asia occur when modern companies are majority owned by large shareholders and effectively control the company. This phenomenon will lead to type II agency conflict, its happens conflict between the majority shareholder and the minority shareholder. This study aims to investigate the effect of the board composition and concentrated ownership on the disclosure quality of financial statement. The samples selected are companies in Indonesia with concentrated ownership. This study uses multiple regression analysis method with the statistical test result reveal that the concentration of ownership has a negative effect on the disclosure quality, while the board composition has a significant positive effect on the quality of disclosure. However, independent commissioners have no influence on the quality of financial statements. This study provides evidence that the concentration of ownership and board composition has an impact on the disclosure quality in Indonesian companies. This finding can be consideration for regulators and policy makers for improving good corporate governance and review the disclosure requirements of financial statements as a form of protection for minority shareholders. ","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77764984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examined motivational factors that influence Muzaki intention to pay zakat through Zakat Institutions. Paying zakat through Zakat Institutions will reduce poverty and increase economic growth. This research combines theory of intention revision and Signaling Theory. From those theories, this research utilized website quality, service quality, and Zakat Institutions performance which are suspected influence muzaki intention to pay. Purposive sampling was applied to obtain 100 qualified respondents that answered the questionnaires. The primary data were analyzed using a multiple regression model. Based on the research results, proposed hypotheses were accepted. Motivational reasons that contain website quality, service quality, and Zakat Institutions management performance have proven influence muzaki intention to pay zakat through Zakat Institutions. These research results suggest to Zakat Institutions and zakat authorities to give attention on motivational reasons variables. They should improve the role of each variable to attract muzaki intention to pay zakat
{"title":"MOTIVATIONAL REASONS AND MUZAKI INTENTION TO PAY THROUGH ZAKAT INSTITUTIONS","authors":"Titin Vegi Rawati, J. Junaidi, Eka Meirawati","doi":"10.29259/ja.v16i1.15662","DOIUrl":"https://doi.org/10.29259/ja.v16i1.15662","url":null,"abstract":"This study examined motivational factors that influence Muzaki intention to pay zakat through Zakat Institutions. Paying zakat through Zakat Institutions will reduce poverty and increase economic growth. This research combines theory of intention revision and Signaling Theory. From those theories, this research utilized website quality, service quality, and Zakat Institutions performance which are suspected influence muzaki intention to pay. Purposive sampling was applied to obtain 100 qualified respondents that answered the questionnaires. The primary data were analyzed using a multiple regression model. Based on the research results, proposed hypotheses were accepted. Motivational reasons that contain website quality, service quality, and Zakat Institutions management performance have proven influence muzaki intention to pay zakat through Zakat Institutions. These research results suggest to Zakat Institutions and zakat authorities to give attention on motivational reasons variables. They should improve the role of each variable to attract muzaki intention to pay zakat","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73755982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Era globalisasi mempengaruhi aktivitas investasi di Indonesia. Jumlah investor meningkat setiap tahun karena banyak orang semakin menyadari nilai investasi dan tingkat returnnya. Penelitian ini bertujuan untuk mengetahui hubungan bias perilaku terhadap keputusan investasi pada generasi muda. Bias perilaku disebut sebagai bias terlalu percaya diri, efek disposisi, bias keterwakilan, bias penahan, dan bias menggiring. Penelitian ini menggunakan teknik probability sampling untuk memperoleh sampel dengan cara menyebarkan kuesioner secara online kepada mahasiswa Universitas Muhammadiyah Surakarta dengan jumlah responden sebanyak 140 orang. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa overconfidience bias dan herding bias berpengaruh signifikan terhadap keputusan investasi. Sedangkan disposition effect, representativeness bias, herding bias tidak berpengaruh signifikan terhadap keputusan investasi.
{"title":"BIAS PERILAKU PADA KEPUTUSAN INVESTASI GENERASI MUDA","authors":"Dewita Puspawati, Alfandi Rico Yohanda","doi":"10.29259/ja.v16i1.15724","DOIUrl":"https://doi.org/10.29259/ja.v16i1.15724","url":null,"abstract":"Era globalisasi mempengaruhi aktivitas investasi di Indonesia. Jumlah investor meningkat setiap tahun karena banyak orang semakin menyadari nilai investasi dan tingkat returnnya. Penelitian ini bertujuan untuk mengetahui hubungan bias perilaku terhadap keputusan investasi pada generasi muda. Bias perilaku disebut sebagai bias terlalu percaya diri, efek disposisi, bias keterwakilan, bias penahan, dan bias menggiring. Penelitian ini menggunakan teknik probability sampling untuk memperoleh sampel dengan cara menyebarkan kuesioner secara online kepada mahasiswa Universitas Muhammadiyah Surakarta dengan jumlah responden sebanyak 140 orang. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa overconfidience bias dan herding bias berpengaruh signifikan terhadap keputusan investasi. Sedangkan disposition effect, representativeness bias, herding bias tidak berpengaruh signifikan terhadap keputusan investasi.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80707146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research is a comparative causal research which is a research design to examines changes in one variable due to another variable with a causal relationship pattern. The type of data used in this study is secondary data that comes from other sources and has been processed by other researchers. Secondary data is sourced from the annual reports of financial companies for 2018-2020 period which can be accessed on the official website of the Indonesia Stock Exchange or each financial sector company. The results of the study found that Internal Audit, Company Size, and Leverage had a significant effect on the integrity of the company's financial statements, while the audit committee had no significant effect. It was also found that the existence of a whistleblowing system will strengthen the influence between each independent variable on the integrity of the financial statements..
{"title":"DETERMINANTS THE INTEGRITY OF FINANCIAL STATEMENTS WITH WHISTLEBLOWING SYSTEM AS THE MODERATING VARIABLE","authors":"Asfeni Nurullah, Nur Khamisah, Nilam Kesuma","doi":"10.29259/ja.v16i1.15625","DOIUrl":"https://doi.org/10.29259/ja.v16i1.15625","url":null,"abstract":"This research is a comparative causal research which is a research design to examines changes in one variable due to another variable with a causal relationship pattern. The type of data used in this study is secondary data that comes from other sources and has been processed by other researchers. Secondary data is sourced from the annual reports of financial companies for 2018-2020 period which can be accessed on the official website of the Indonesia Stock Exchange or each financial sector company. The results of the study found that Internal Audit, Company Size, and Leverage had a significant effect on the integrity of the company's financial statements, while the audit committee had no significant effect. It was also found that the existence of a whistleblowing system will strengthen the influence between each independent variable on the integrity of the financial statements..","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73491757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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