Journal of Accounting https://jurnal.asrypersadaquality.com/index.php/accounting en-US jurnalaccounting@gmail.com (Dr. Sindy Sintiya M.Pd) arsypersadaquality@gmail.com (Dr. Sindy Sintiya M.Pd) Sun, 30 Jun 2024 21:58:04 +0700 OJS 3.3.0.11 http://blogs.law.harvard.edu/tech/rss 60 ANALYSIS OF TEACHER CAPABILITY IN THE USE OF COLLECTION 1 IN THE LEARNING PROCESS AT AL-HIJRAH 2 DELI SERDANG IT SMPS SCHOOL https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/238 <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> Farras Fadhilah, Saila Rahma Annisa Nasution, Dara Avira, Bintang Ridzky Dwi Putra, M. Yasir Ardiansyah Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/238 Mon, 24 Jun 2024 00:00:00 +0700 PRESERVATION CONSERVATION EFFORTS OF LIBRARIANS TO MAINTAIN THE COLLECTION OF LIBRARY MATERIALS AT MTs AL WASHLIYAH KOLAM SCHOOL https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/267 <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> Hadawiyanti Sinaga, Uswatun Hasanah, Afrizal Rambe, Yudha Pratama Nasution, Khoiriyah Syaharani Ritonga Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/267 Mon, 24 Jun 2024 00:00:00 +0700 THE EFFECT OF PROFESSIONAL COMPETENCE AND WORK MOTIVATION ON TEACHER PERFORMANCE IN PUBLIC ELEMENTARY SCHOOLS 064976 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/293 <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> Sintya Ramdayani siya, Budi, Yahra Sal Syabilla, Ilham Ramadhan, Dwi Rizka Nadila Lubis, Dea Ayunda Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/293 Mon, 24 Jun 2024 00:00:00 +0700 THE INFLUENCE OF THE SCHOOL PRINCIPAL'S MANAGERIAL CAPABILITY ON TEACHER PERFORMANCE IN MAN 1 MEDAN https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/295 <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> Sulvi Andini Br Butar Butar, Ahmad Fauzan Nafis, Panji Kusuma, Poviola Chaerani Putri, Fauzia Ramadhani Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/295 Mon, 24 Jun 2024 00:00:00 +0700 THE ROLE OF THE SCHOOL PRINCIPAL AS SUPERVISOR IN IMPROVING TEACHER PROFESSIONALISM IN MAN 1 MEDAN https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/319 <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> Raja Nazira Tasya Fadillah, Nazila Fujianti Rambe, Hasti Ananda Harahap, Tiara Indah Lestari Pane, Rahmad Rizki Hutagalung, budi Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/319 Mon, 24 Jun 2024 00:00:00 +0700 THE INFLUENCE OF E-COMMERCE ON COMMUNITY CONSUMPTIVE BEHAVIOR IN MEDAN CITY https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/349 <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> Elsa Novri Regina, Alvaro Deleon, Intan Febyanti, Nasrullah Hidayat Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/349 Mon, 24 Jun 2024 00:00:00 +0700 ANALYSIS OF THE IMPACT OF LATE PAYMENT OF SHOPEE PAYLATER ON PEOPLE'S BUSINESS CREDIT APPLICATIONS (CASE STUDY AT BANK MANDIRI KCP SUNGAI PENUH) https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/359 <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> Mike Mayasari, Nelly Patria, Fidlal Azizi Copyright (c) 2024 Journal of Accounting https://creativecommons.org/licenses/by-nc-sa/4.0 https://jurnal.asrypersadaquality.com/index.php/accounting/article/view/359 Sun, 30 Jun 2024 00:00:00 +0700