PENGARUH MODEL PEMBELAJARAN KOOPERATIF TIPE PAIR CHECKS TERHADAP HASIL BELAJAR FISIKA SISWA KELAS X DI SMAN 2 BANDA ACEH

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya perbedaan yang signifikan antara model pembelajaran kooperatif tipe pair checks dan model pembelajaran konvensional terhadap hasil belajar fisika siswa kelas X di SMAN 2 Banda Aceh. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Jenis penelitian yang digunakan adalah penelitian eksperimen, yang berupa kuasi eksperimen. Design penelitian yang digunakan adalah nonequivalent control grup design. Populasi penelitian ini adalah seluruh siswa kelas X SMAN 2 Banda Aceh. Sampel dalam penelitian ini terdiri dari dua kelas, yang berjumlah 32 siswa untuk kelas eksperimen dan 31 siswa untuk kelas kontrol. Penentuan sampel dilakukan secara purposive sampling. Pengumpulan data dilakukan dengan teknik tes dan pengujian hipotesis menggunakan statistic uji- t satu pihak yaitu pihak kanan. Hasil analisis data pada taraf signifikan ? = 5% dan dk = 61 menunjukkan bahwa nilai thitung > ttabel yaitu 4,07 > 1,671. Berdasarkan kriteria pengujian jika thitung > ttabel maka Ha diterima. Dengan demikian dapat disimpulkan bahwa terdapat perbedaan yang signifikan antara model pembelajaran kooperatif tipe pair checks dan model pembelajaran konvensional terhadap hasil belajar fisika siswa kelas X SMAN 2 Banda Aceh

The Effect of Islamic Social Reporting Disclosure and Company Reputation on Financial Performance with Business Ethics as a Moderating Variable

One of the company's activities in carrying out its social activities according to an Islamic perspective is the Islamic Social Reporting disclosure. Companies that carry out social activities also aim to maintain the company's reputation. This study will analyze the effect of Islamic Social Reporting disclosure and company reputation on financial performance. The variables of Islamic Social Reporting disclosure and company reputation are moderated by business ethics. The research method used is descriptive method using the verification method approach. The sample used in this study were 11 Islamic banks in Indonesia that published annual reports from 2012-2016. The results showed that the Islamic Social Reporting Disclosure variable and the Islamic Social Reporting Disclosure variable which were moderated by business ethics had a significant effect on financial performance. Meanwhile, the company reputation variable and the company reputation variable which were moderated by business ethics did not significantly affect financial performance. In addition, business ethics as a moderating variable strengthens the influence of Islamic Social Reporting Disclosure and company reputation on financial performance. Islamic Social Reporting Disclosure variables and company reputation have a negative impact on company performance in Islamic banking because Islamic banking runs its operations emphasizing social aspects and providing greater benefits to the environment. Business ethics has a positive influence on the Islamic Social Reporting Disclosure variable and company reputation in Islamic banking so that Islamic banks that have good business ethics have better financial performance. Keywords: Islamic social reporting disclosure, company reputation, business ethics and financial performance DOI: 10.7176/RJFA/11-24-07 Publication date: December 31st 202

The Influence of Top Management Support on Zakat Accounting Information System User Satisfaction in Baznas

This study aims to get the truth through hypothesis testing related to the influence of top management support on zakat accounting information system user satisfaction, the results of this study will be a solution to the problems that occur and can develop accounting science. The method of this research is explanatory research, the type of data used is primary data with a questionnaire instrument distributed to 21 Baznas with the observer unit of the system users in Baznas and the hypothesis testing tool used linear regression. The results showed that top management support influenced the level of satisfaction of the users of the system, both related to leadership, commitment and the provision of available resources at Baznas with a percentage of 59.5% while the remaining 40.5 was influenced by other factors that were not researched. Keywords: Top management support and system user satisfaction. DOI: 10.7176/RJFA/11-6-11 Publication date:March 31st 202

Aplicación del devengado y su influencia en la utilidad neta de la empresa North Investments Pukara E.I.R.L., de enero a octubre del 2021

Este trabajo de investigación se realizó con la finalidad de demostrar que la aplicación del principio del devengado influye significativamente en la determinación de la utilidad del ejercicio de la empresa North Investments Pukara E.I.R.L., de enero a octubre del 2021. La presente investigación acorde a la orientación, es aplicada, siendo su diseño correlacional de investigación no experimental ya que ninguna de las variables de estudio será manipulada. Utilizamos como técnica el análisis documental y la entrevista, como instrumento la hoja de recolección de datos y la guía de entrevista. La población muestra fue el registro de ventas de inmuebles y el registro de gastos. Se concluyó que al no aplicar correctamente el principio del devengado en el momento en que ocurre una transacción, sea ingreso o gasto, independientemente de haberlos cobrado o no, trae como consecuencia un mal cálculo de la rentabilidad de la entidad obteniendo como resultado que la aplicación del devengado tiene una influencia significativa en la determinación de la utilidad neta.This research work was carried out in order to demonstrate that the application of the accrual principle significantly influences the determination on the profit of the company North Investments Pukara EIRL, from January to October 2021. The present investigation according to the orientation, is applied to resolve a specific problem, the correlational research is non-experimental since none of the study variables will be manipulated. We use the documentary analysis and the interview as a technique, the data collection sheet and the interview guide as an instrument. The sample population was based on real estate sales and< expense registry. It was concluded that by not correctly applying the accrual principle at the time a transaction occurs, being income or expense, regardless of having collected them or not will results in a miscalculation of the entity's profitability, as a result the application of the accrual has a significant influence on the determination of the net income.Tesi

Use of E-Learning System in Technology Acceptance Model (TAM) on Accredited PTS Students in BAN-PT Bandung

E-learning is an application utilized to support the teaching and learning process at a private university in Bandung City during the Covid-19 pandemic. The users of E-learning comprise lecturers and students. However, no evaluation has been conducted regarding the user acceptance of the E-learning system employed. This study aims to determine the factors of the Technology Acceptance Model (TAM), namely Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Intention to Use (ITU), and Attitude Towards Using (ATU), on the acceptance of the E-learning system. The research employs descriptive analysis and verification as the research methods. The research population consists of university students in the city of Bandung, whose universities have been accredited by BAN-PT and already utilize the E-Learning system. Convenient sampling is used, and 260 student respondents from 12 private universities in Bandung using E-Learning are included in the sample. Data analysis is conducted using Structural Equation Model (SEM). The study's results demonstrate that Perceived Usefulness (PU) has a positive impact on intention. Perceived Ease of Use (PEOU) significantly affects Intention to Use (ITU), and Attitude towards Using (ATU) positively influences the utilization of E-Learning applications among students in private universities in Bandung. Keywords: perceived usefulness, perceived ease of use, intention to use, e-learnin

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