IFRS integration into accounting curriculum: Undergraduate accounting students’ perceptions in JakartaAbstract

Abstract This study was to analyze the empirical evidence about the difference perceptions of IFRS into accounting curriculum integration between female students with male students, and students who are under or equal to 20 years with a student over the age of 20 years. Survey I conducted by distribution of a set questionnaires using purposive sampling method to accounting unfergraduate students of some university with A Accreditation Jakarta. Research Results state that there is a difference between the perception of female students with male students about the integration of IFRS into accounting curriculum, and there is no difference in perception between students aged below or equal to 20 years with a student over the age of 20 years. Keywords: Perception, IFRS integration, accounting curriculum, gender.

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Disposisi Matematis Dan Kemandirian Belajar Mahasiswa Pada Perkuliahan Daring Berbantuan Google Classroom Masa Covid-19

Jurnal Derivat: Jurnal Matematika dan Pendidikan Matematika ◽

10.31316/j.derivat.v7i2.1068 ◽

2020 ◽

Vol 7 (2) ◽

pp. 53-64

Author(s):

Rizki Nurhana Friantini ◽

Rahmat Winata

Keyword(s):

Sampling Method ◽

Female Students ◽

Male Students ◽

Study Program ◽

Male And Female ◽

First Semester ◽

Self Regulated Learning ◽

Online Lectures ◽

Regulated Learning ◽

Very High

This study aims to analyze the mathematical disposition and self-regulated learning of online lectures with the help of Google Classroom. This type of research is descriptive quantitative. This study's subjects were 34 students of the first semester of the Mathematics Education Study Program consisting of 11 male students and 23 female students determined by the saturated sampling method. From the research results, it can be concluded that students' mathematical disposition through learning assisted by Google Classroom has high criteria. The mathematical disposition of male and female students through learning assisted by Google Classroom has high criteria. Still, the level of mathematical disposition of male students is slightly higher than female students. Meanwhile, student self-regulated learning with the help of Google Classroom obtains very high criteria. For male and female students, both have very high learning independence criteria in carrying out learning with the help of Google Classroom.Keywords: Mathematical Disposition, Self-regulated learning, Google Classroom, Online Lectures, Gender

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ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Jurnal Benefita ◽

10.22216/jbe.v3i1.2669 ◽

2018 ◽

Vol 3 (1) ◽

pp. 91

Author(s):

Elex Sarmigi

Keyword(s):

Locus Of Control ◽

Ethical Behavior ◽

Female Students ◽

Equity Sensitivity ◽

Male Students ◽

Accounting Students ◽

External Locus ◽

Internal Locus ◽

Internal Locus Of Control ◽

Control Factors

This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X1) and culture (X2) on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y). This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat. Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal locus of control dengan individu yang memiliki faktor eksternal locus of control secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari equity sensitivity (X1) dan budaya (X2) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-test, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh equity sensitivity (X1) dan budaya (X2) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor internal locus of control memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal locus of control, (3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor locus of control, (4a) equity sensitivity dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) equity sensitivity mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat

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Type of helminth parasite in Snakehead fish (Channa striata) from Seuneubok Cina, Indra Makmur, Aceh Timur, Indonesia

International Journal of Ecophysiology ◽

10.32734/ijoep.v1i1.847 ◽

2019 ◽

Vol 1 (1) ◽

pp. 47-55

Author(s):

Masitta Tanjung

Keyword(s):

Freshwater Fish ◽

Environmental Conditions ◽

Sampling Method ◽

Helminth Parasite ◽

Paddy Fields ◽

Tropical Regions ◽

Research Results ◽

Purposive Sampling ◽

Channa Striata

Snakehead fish (Channa striata) is one of the freshwater fish in tropical regions such as Asia and Africa, and has high nutrition but is difficult to cultivate. In Indonesia, Snakehead fish are found in paddy fields, swamps and ditches, making them susceptible to parasites. Constraints in Snakehead fish cultivation are caused by the nature of the fish as a predatory, lack of the availability of food and environmental conditions that can affect the growth of the fish. The former paddy fields in Seuneubok Cina of Indra Makmur, Aceh Timur, Indonesia, is found many Snakehead fish. This research aims to determine the types of parasites that infect Snakehead fish. The Snakehead fish was taken using electrofishing gear with purposive sampling method, then dissected and identified the endoparasites which contained in the fish intestines. The research results found three genus of parasites: Pallisentis, Procamallanus and Camallanus.

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Pengaruh Penerapan Model Pembelajaran Kooperatif Tipe Course Review Horay (CRH) Terhadap Keaktifan Belajar dan Hasil Belajar Ekonomi

Soedirman Economics Education Journal ◽

10.32424/seej.v1i1.1939 ◽

2019 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Aisyah Aisyah

Keyword(s):

Learning Outcomes ◽

Sampling Method ◽

Learning Model ◽

Positive Influence ◽

Learning Activity ◽

Economic Study ◽

Purposive Sampling ◽

Significant Difference ◽

The Difference

This research is experimental research on students class XI of MIPA in SMA Negeri 3 Purwokerto. This research takes the title of "The Influence of the Application of the Cooperative Learning Model Type Course Review Horay (CRH) Against the Liveliness of learning and the Results of the Economic Study (study on the Grade XI MIPA in SMA Negeri 3 Purwokerto)". The purpose of this research is to know the difference in learning outcomes and learning activity between the learning model Course Review Horay (CRH) with conventional learning model, to know the influence of learning model Course Review Horay (CRH) against the learning outcomes and learning activity, as well as to know the influence of the liveliness of the learning results of learning. The population of this research is the grade XI MIPA in SMA Negeri 3 Purwokerto. The number of samples taken in this study is 72 i.e. 2 Class XI of MIPA which each class amounted to 36 students. Purposive Sampling Method used in the determination of the sample. Based on the results of the research and the anallisis data indicate that (1) there is a significant difference between the model of learning learning activeness cooperative Course Review Horay (CRH) and conventional learning model on economics. (2) there are significant differences between the learning outcomes learning model cooperative Course Review Horay (CRH) and conventional learning model on economi. (3) there is a positive influence learning model cooperative Course Review Horay (CRH) against the liveliness of the study on economic. (4) there is a positive influence learning model cooperative Course Review Horay (CRH) against the results of the study on economic. (5) there is no positive influence between the liveliness of student learning against the results of the study on economic. Penelitian ini adalah penelitian eksperimen pada siswa kelas XI MIPA di SMA Negeri 3 Purwokerto. Penelitian ini mengambil judul “Pengaruh Penerapan Model Pembelajaran Kooperatif Tipe Course Review Horay (CRH) terhadap Keaktifan Belajar dan Hasil Belajar Ekonomi (Studi pada Siswa Kelas XI MIPA di SMA Negeri 3 Purwokerto)”. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan keaktifan belajar dan hasil belajar antara model pembelajaran Course Review Horay (CRH) dengan model pembelajaran konvensional, untuk mengetahui pengaruh model pembelajaran Course Review Horay (CRH) terhadap keaktifan belajar dan hasil belajar, serta untuk mengetahui pengaruh keaktifan belajar terhadap hasil belajar. Populasi penelitian ini adalah siswa kelas XI MIPA di SMA Negeri 3 Purwokerto. Jumlah sample yang diambil dalam penelitian ini adalah 72 yaitu 2 kelas XI MIPA yang masing-masing kelas berjumlah 36 siswa. Purposive Sampling Method digunakan dalam penentuan sample. Berdasarkan hasil penelitian dan anallisis data menunjukkan bahwa (1) Terdapat perbedaan signifikan keaktifan belajar antara model pembelajaran kooperatif Course Review Horay (CRH) dengan model pembelajaran konvensional pada mata pelajaran ekonomi. (2) Terdapat perbedaan signifikan hasil belajar antara model pembelajaran kooperatif Course Review Horay (CRH) dengan model pembelajaran konvensional pada mata pelajaran ekonomi. (3) Terdapat pengaruh positif model pembelajaran kooperatif Course Review Horay (CRH) terhadap keaktifan belajar pada mata pelajaran ekonomi. (4) Terdapat pengaruh positif model pembelajaran kooperatif Course Review Horay (CRH) terhadap hasil belajar pada mata pelajaran ekonomi. (5) Tidak terdapat pengaruh positif antara keaktifan belajar siswa terhadap hasil belajar pada mata pelajaran ekonomi.

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Produktivitas Mahasiswa di Rumah Selama Masa Pandemi Covid-19 di Tangerang Ditinjau dari Jenis Kelamin

Jurnal Riset dan Pengabdian Masyarakat ◽

10.22373/jrpm.v1i1.651 ◽

2021 ◽

Vol 1 (1) ◽

pp. 111-121

Author(s):

Imarwani Alfa Annisa ◽

Karjuniwati

Keyword(s):

Decision Making ◽

Data Analysis ◽

Female Students ◽

T Test ◽

Male Students ◽

Mental Attitude ◽

Men And Women ◽

Purposive Sampling ◽

Better Than ◽

At Home

Productivity is a mental attitude. The mental attitude is always looking for improvements to what already exists. a belief that a person can do a better job today than yesterday and tomorrow is better than today. This study aims to determine differences in student productivity at home during the Covid-19 pandemic in Tangerang in terms of gender. The number of respondents in this study was 30 individuals with the criteria of respondents in this study were male students and active female students who live in Tangerang. sampling using purposive sampling. The data analysis used was the independent sample T-test in the SPSS program. based on the results of data analysis the value of Sig. (2-tailed) of 0.863> 0.05, so as the basis for decision making in the independent sample t-test it can be concluded that there is no difference in the average productivity at home between men and women.

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Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i01.p16 ◽

2020 ◽

Vol 30 (1) ◽

pp. 212

Author(s):

Ida Ayu Nabila Meidyna ◽

Made Mertha

Keyword(s):

Data Analysis ◽

Path Analysis ◽

Empirical Evidence ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Investment Opportunity ◽

Purposive Sampling ◽

Analysis Technique ◽

Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

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The Investigation of the Relation between Physical Activity and Academic Success

Journal of Education and Learning ◽

10.5539/jel.v6n1p122 ◽

2016 ◽

Vol 6 (1) ◽

pp. 122

Author(s):

Ruchan Iri ◽

Serkan Ibis ◽

Zait Burak Aktug

Keyword(s):

Physical Activity ◽

Academic Success ◽

Pearson Correlation ◽

Vertical Jump ◽

Female Students ◽

Male Students ◽

Activity Levels ◽

Academic Competency ◽

Male And Female ◽

The Difference

The purpose of the study is to investigate the interaction among Physical Activity Levels (PAL), academic successes, perceived academic competency and Motor Skills (MS) of male and female students at the age of 14-17 in terms of gender variable. The PALs, perceived academic competency and academic successes were determined through International Physical Activity Questionnaire (IPAQ), Academic Competency Scale and General Academic Averages respectively. MS were tested by sit-and-reach flexibility, vertical jump, hand grip strenght and back and leg strength tests. After the data were entered into the SPSS 16,0 program, paired t-test was done in order to determine the difference between genders. Also, the interaction among PAL, academic success, academic competency and MS of male and female students were analysed through Pearson correlation analysis. As a result, it was found out that parameters related to the PAL and strength of male students are higher than those of female ones while female students’ academic success levels are better than those of male students. In addition, while no significant relation between academic success and PAL was found, a positive relation was determined the academic success and perceived academic competency of both genders.

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Earning Per Share, Return on Asset Serta Dampaknya atas Tobin's Q di Perusahaan Sektor Industri Manufaktur Tahun 2017

Jurnal Buana Akuntansi ◽

10.36805/akuntansi.v5i1.1023 ◽

2020 ◽

Vol 5 (1) ◽

pp. 93-104

Author(s):

Verliani Dasmaran ◽

Tri Yulaeli

Keyword(s):

Regression Analysis ◽

Analytical Method ◽

Sampling Method ◽

Secondary Data ◽

Tobin’S Q ◽

Manufacturing Companies ◽

Return On Assets ◽

Tobin's Q ◽

Research Results ◽

Purposive Sampling

This study aims to determine the effect of Earning Per Share and Return On Assets in sectors of manufacturing companies in the period 2017. This study is classified as a causative study. The research sample was determined using the purposive sampling method to obtain 37 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is a moderated regression analysis (MRA). Based on the research results shows that EPS and ROA variables together have a significant effect on Tobin, s Q. Adjust R Square value of 0.590 so it can be interpreted that the magnitude of the contribution of Earning Per Share and Return On Asset variables to Tobin's Q in 2017 manufacturing companies in various industries is 59% while the remaining 41% is determined by several other factors beyond the Earning Per Share and Return On Asset variables.

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SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI

Jurnal Akuntansi ◽

10.33369/j.akuntansi.8.2.111-122 ◽

2019 ◽

Vol 8 (2) ◽

pp. 111-122

Author(s):

Anggi Ayu Septi Kennedy ◽

Lisa Martiah Nila Puspita

Keyword(s):

Statistical Analysis ◽

Ethics Education ◽

Female Students ◽

Male Students ◽

Accounting Students ◽

Accounting Ethics ◽

Ethical Sensitivity ◽

Ethical Judgement ◽

Accounting Ethics Education

This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education

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PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI : DIMENSI FRAUD PENTAGON (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UKRIDA)

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v12i2.1786 ◽

2019 ◽

Vol 12 (2) ◽

Author(s):

Kennedy Fadersair ◽

Subagyo Subagyo

Keyword(s):

Linear Regression ◽

Regression Model ◽

Regression Models ◽

Sampling Method ◽

Accounting Students ◽

Linear Regression Models ◽

Purposive Sampling ◽

Academic Fraud

ABSTRACT: This research examined factors that influence the behaviour of student’s cheating by using the concept of fraud pentagon consisting of pressure, opportunity, rationalization, competence and arrogance. In collecting data using questionnaires with purposive sampling method. The regression model used in this study is the linear regression models with SPSS 24. Participants in this study were 122 accounting students in Faculty of Economics and Business Christian Krida Wacana University. The result of this research shows that simultaneously fraud pentagon have significant effect to student’s academic fraud behavior. Partially, pressure and competence have positive significant effect to student’s academic fraud behavior. Arrogance have negative significant effect to student’s academic fraud behavior. Rationalization and opportunity did not influence. Keyword : academic fraud, pressure, opportunity, rasionalization, capability,arrogance. ABSTRAK: Penelitian ini untuk menguji faktor-faktor yang berpengaruh terhadap perilaku kecurangan akademik mahasiswa menggunakan konsep fraud pentagon, yaitu tekanan, kesempatan, rasionalisasi, kemampuan dan arogansi. Dalam pengumpulan data menggunakan kuesioner dengan metode purposive sampling. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan SPSS 24. Sampel Penelitian sebanyak 122 mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Krida Wacana. Hasil penelitian ini secara simultan menunjukkan bahwa fraud pentagon beperngaruh secara signifikan. Secara parsial menunjukkan bahwa tekanan dan kemampuan berpengaruh signifikan positif terhadap perilaku kecurangan akademik. Arogansi berpengaruh signifikan negatif terhadap perilaku kecurangan akademik. Rasionalisasi dan kesempatan tidak berpengaruh signifikan. Kata kunci : kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan, arogansi.

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