https://jurnal.asrypersadaquality.com/index.php/accounting/issue/feed Journal of Accounting 2024-06-30T21:58:04+07:00 Dr. Sindy Sintiya M.Pd jurnalaccounting@gmail.com Open Journal Systems https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/238 ANALYSIS OF TEACHER CAPABILITY IN THE USE OF COLLECTION 1 IN THE LEARNING PROCESS AT AL-HIJRAH 2 DELI SERDANG IT SMPS SCHOOL 2024-05-07T07:43:41+07:00 Farras Fadhilah fadhilahfarras217@gmail.com Saila Rahma Annisa Nasution Sailanst941@gmail.com Dara Avira Daraavira085@gmail.com Bintang Ridzky Dwi Putra Bintangridzky03@gmail.com M. Yasir Ardiansyah Fitmansinuraya931@gmail.com <p>The research was to analyze the teacher's ability to make good use of the 1st collection in the learning process at junior high it's 2 deli hijrah. The research method used was a qualitative approach to case studies. Data collection is done through observation, interview and associated document analysis. Research participants were teachers who taught at junior high it al hijrah 2 spicy deli MATS. Research shows that most teachers are good at using collection 1, but there are still such constraints as time constraints, facilities and technological knowledge. Further effort is needed to improve the teacher's ability to use the 1st collection so that the learning process in the school can be more effective and efficient. It is hoped that this study will contribute to the development of learning in schools of the same kind and motivate teachers to continue to increase their ability to use learning resources.</p> 2024-06-24T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/267 PRESERVATION CONSERVATION EFFORTS OF LIBRARIANS TO MAINTAIN THE COLLECTION OF LIBRARY MATERIALS AT MTs AL WASHLIYAH KOLAM SCHOOL 2024-05-09T20:17:08+07:00 Hadawiyanti Sinaga hadawiyantis@gmail.com Uswatun Hasanah Uswah180104@gmail.com Afrizal Rambe afrizalrambe77@gmail.com Yudha Pratama Nasution yudhanasutionpratama@gmail.com Khoiriyah Syaharani Ritonga khoiriyahsyaharani@gmail.com <p>The maintenance and preservation of library material is done with the purpose of preserving the value of the information contained in a document, speeding up the search, keeping the beauty and organization of the document, keeping library materials available for use, and preventing collections from forming. Adverse factors. The maintenance and preservation that are carried out in the library is, 1) to clean the dust collection, 2) to clean the floors daily, 3) to avoid the thick bookmarks, 3) to hold both sides of the book while reading, 4) to weed out the collection, 6) to fashion, 7) to enhance library material, 8) to enrich library materials, 8) to enrich library materials and to laminate. The cause of the damage to library material is, 1) the physical or the nature of the material, 2) the environment or climate factor, 3) the human factor. The activities and preservation of library materials requires reliable human resources. The problem with the preservation of library material is the lack of conservation power, the absence of special-management institutions and the lack of funds.</p> 2024-06-24T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/293 THE EFFECT OF PROFESSIONAL COMPETENCE AND WORK MOTIVATION ON TEACHER PERFORMANCE IN PUBLIC ELEMENTARY SCHOOLS 064976 2024-05-10T11:23:45+07:00 Sintya Ramdayani siya sintyaramadayanil@gmail.com Budi budiama83@uinsu.ac.id Yahra Sal Syabilla Yahrasalsyabilla123oppo@gmail.com Ilham Ramadhan ilhamramdhan247@gmail.com Dwi Rizka Nadila Lubis Dwirizka19@gmail.com Dea Ayunda Ayundadea590@gmail.com <p><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Tujuan penelitian ini adalah untuk mengetahui bagaimana motivasi kerja dan kompetensi profesional mempengaruhi kinerja guru, serta mengetahui apakah kedua faktor tersebut berinteraksi mempengaruhi kinerja guru. Penelitian dilakukan terhadap 19 orang tenaga kependidikan SDN 064976 dengan menggunakan metode pengumpulan data kuantitatif. Hasil penelitian menunjukkan bahwa motivasi kerja dan kompetensi profesional mempunyai pengaruh positif dan signifikan terhadap kinerja guru khususnya pada aspek perencanaan pembelajaran, pengelolaan kelas, dan penguasaan materi pelajaran. Faktor-faktor seperti kepuasan kerja, otonomi, dan pengakuan juga mempunyai dampak positif terhadap kinerja guru. Hasil ini menggarisbawahi pentingnya pengembangan kompetensi profesional guru serta peningkatan motivasi kerja untuk meningkatkan kinerjanya di sekolah.</span></span></em></p> 2024-06-24T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/295 THE INFLUENCE OF THE SCHOOL PRINCIPAL'S MANAGERIAL CAPABILITY ON TEACHER PERFORMANCE IN MAN 1 MEDAN 2024-05-10T12:24:01+07:00 Sulvi Andini Br Butar Butar sulviandini13@gmail.com Ahmad Fauzan Nafis nafiszaidan1234@gmail.com Panji Kusuma panjikesuma58@gmail.com Poviola Chaerani Putri violachaerani12@gmail.com Fauzia Ramadhani fauziaramadhani64@gmail.com <p>This research was aimed at locating and analyzing the director's managerial abilities on teacher performance at man 1 field. In this study, the principal's managerial abilities are defined as the ability to manage resources, develop policies, and improve education. Teacher performance is measured by the quality of teaching, participation and motivation. Research has shown that the headmaster's managerial abilities have a significant impact on teacher performance. A good managerial director can enhance a teacher's performance through effective resource management, strategic policy development, and improved education. The results suggest that the headmaster's managerial abilities play a crucial role in improving teacher performance and the quality of education at man 1 field. Synthetically, the study suggests that the principal should have good managerial skills to enhance teacher performance and the quality of education. Therefore, this study may be a reference to the headmaster and the associated parties in improving education in the field.</p> 2024-06-24T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/319 THE ROLE OF THE SCHOOL PRINCIPAL AS SUPERVISOR IN IMPROVING TEACHER PROFESSIONALISM IN MAN 1 MEDAN 2024-05-10T20:12:41+07:00 Raja Nazira Tasya Fadillah rajanajir8@gmail.com Nazila Fujianti Rambe NazilaFujianti101022@gmail.com Hasti Ananda Harahap nandaxixi123@gmail.com Tiara Indah Lestari Pane indahlestaritiara0@gmail.com Rahmad Rizki Hutagalung rahmadrizkirahmad67@gmail.com budi budiama85@uinsu.ac.id <p>Supervision refers to the school principal's efforts to lead teaching staff and other educational personnel to improve the learning process, including stimulating the growth and development of teachers, evaluating educational objectives, teaching materials, teaching methods, and assessing learning outcomes in order to improve their quality. This research aims to explore the role of school principals as supervisors in improving teacher professionalism at MAN 1 Medan, using a qualitative approach by collecting data through observation and interviews. The data was then analyzed using the phenomenological method, the results of which came from interviews with school principals and teachers. The research results show that the principal's role as a supervisor includes visiting classes during learning, observing the learning process, and conducting interviews with teachers.</p> 2024-06-24T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/349 THE INFLUENCE OF E-COMMERCE ON COMMUNITY CONSUMPTIVE BEHAVIOR IN MEDAN CITY 2024-06-13T04:12:20+07:00 Elsa Novri Regina elsargn29@gmail.com Alvaro Deleon sidaurukalvaro@gmail.com Intan Febyanti intanfebyanti3@gmail.com Nasrullah Hidayat nasrullah@unimed.ac.id <p>This research aims to analyze the influence of e-commerce on people's consumer behavior. E-commerce has experienced rapid development in recent years and has changed consumer shopping patterns significantly. The research method used is a quantitative survey with data collection through questionnaires distributed to respondents who actively shop online. The research results show that there is a significant positive correlation between the use of e-commerce and increased consumer behavior. Factors such as ease of access, various promotions and discounts, and ease of transaction processes encourage consumers to make impulse purchases more often. This research concludes that although e-commerce provides many benefits and conveniences, it also has the potential to increase unplanned consumer behavior. These findings are important for e-commerce industry players and policy makers to develop strategies that can reduce the negative impact of consumer behavior.</p> 2024-06-24T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/359 ANALYSIS OF THE IMPACT OF LATE PAYMENT OF SHOPEE PAYLATER ON PEOPLE'S BUSINESS CREDIT APPLICATIONS (CASE STUDY AT BANK MANDIRI KCP SUNGAI PENUH) 2024-06-30T05:41:30+07:00 Mike Mayasari mayasarim17@gmail.com Nelly Patria nellypatria1@gmail.com Fidlal Azizi hufidlalazizi@gmail.com <p><strong><em>Purpose: </em></strong><em>This research aims to find out how to get out of the problem of whitening bad credit records due to Shopee PayLater so that you can continue applying for People's Business Credit at Bank Mandiri, Sungai Banyak Sub-Branch Office.</em><strong><em>Design/methodology/approach: </em></strong><em>The method used in this research uses qualitative research methods, namely research methods or methods that emphasize analysis or descriptiveness. In the qualitative research process, things that are seen from the subject's point of view are emphasized more and the theoretical basis is used as a guide by the researcher, so that the research process is in accordance with the reality found in the field.</em><strong><em>Findings: </em></strong><em>The results of this research show that the process of whitening bad credit records is by paying off the remaining debt first, followed by clarifying the repayment with Shopee to immediately clear our debt history in BI checking. </em><strong><em>Research implications: </em></strong><em>Delays in Shopee PayLater payments can have a negative impact on a person's credit record and financial reputation at the Financial Services Authority. Even though we often find customers who are fluent in their credit payments, banks will also always remind them of the risk of late payments and give appreciation to customers who are fluent in their payments.</em></p> <p><strong><em>Keywords: </em></strong><em>Bad Credit, </em><em>Financial Services Authority</em><em>, </em><em>People's Business Credit</em><em>, </em><em>Shopee Paylater</em><em>.</em></p> 2024-06-30T00:00:00+07:00 Copyright (c) 2024 Journal of Accounting