The Financial Statement Interview: Intentional Learning in the First Accounting Course

2011 ◽  
Vol 27 (1) ◽  
pp. 337-360 ◽  
Author(s):  
Larita J. Killian ◽  
Marsha M. Huber ◽  
Christopher D. Brandon
Keyword(s):  
Qualitative Research ◽  
Learning Strategy ◽  
Financial Statements ◽  
Financial Statement ◽  
Intentional Learning ◽  
Technical Knowledge ◽  
Learning Skills ◽  
Knowledge And Skills ◽  
Effective Learning ◽  
Reflective Prompts

ABSTRACT The first accounting course should do more than equip students with technical knowledge and skills. It should also engender respect for the accounting profession and help students explore accounting-related careers. Above all, it should help students develop intentional learning skills and become life-long learners. To help students achieve these goals, we developed an exercise that incorporates the five-part intentional learning model created by Francis et al. (1995). Students identify a professional to interview about the uses and limitations of financial statements, conduct the interview, and then reflect on the experience using an instrument with reflective prompts. In this paper we discuss our motivation for the exercise, review the literature that guided our use of the exercise, and use qualitative research techniques to assess its effectiveness for achieving objectives of the first course. We conclude that the exercise is highly effective in helping students achieve intentional learning in the first accounting course and in promoting respect for the profession. It is effective in helping students identify accounting-related careers, but less effective in prompting them to consider the suitability of such careers for themselves. We provide recommendations to improve the exercise and address potential concerns that instructors may face as they implement this effective learning strategy.

scholarly journals Pelatihan Teknik Menyusun Laporan Keuangan Untuk UMKM Agribisnis

2020 ◽  
Vol 3 (2) ◽  
pp. 102
Author(s):  
Mais Ilsan ◽  
Muhammad Salim ◽  
Tsalis Kurniawan Husain
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Target Group ◽  
Financial Statement ◽  
Service Program ◽  
Knowledge And Skills ◽  
Business Transactions ◽  
Training Materials ◽  
Service Activity ◽  
And Training

The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals What value does peer-assisted learning have in the training of student paramedics?

2019 ◽  
Vol 11 (8) ◽  
pp. 342-347
Author(s):  
Megan Jadzinski ◽  
Eleanor Jack ◽  
Iain Darby
Keyword(s):  
Health Professionals ◽  
Learning Strategy ◽  
Clinical Skills ◽  
Professional Knowledge ◽  
Classroom Setting ◽  
Learning And Development ◽  
Peer Assisted Learning ◽  
Knowledge And Skills ◽  
Effective Learning ◽  
Notable Increase

Peer-assisted learning is now being recognised as an effective learning strategy to support the development of health professionals. Furthermore, adopting coaching style dialogue and conversation enhances learning and development for both the coach and coachee and, in this instance, for year 1 and year 3 student paramedics. This article describes how the implementation of peer-assisted learning into the classroom setting can help to support student paramedics in the development of their own clinical skills and knowledge. It describes broadly the evaluation findings of a session whereby year 3 student paramedics coached year 1 student paramedics to further develop a range of clinical skills through demonstration and discussion. A summary overview of the findings reflects the multiple benefits of this innovative approach to facilitate learning, including a notable increase in professional knowledge and skills for both groups of students.

scholarly journals PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Sri Wahyu Ipahsari ◽  
Achmad Maqsudi
Keyword(s):  
Qualitative Research ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Current Accounting ◽  
Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

scholarly journals Studi Penerapan Strategi Pembelajaran Berbasis Multiple Intelligences dalam Mata Pelajaran Pendidikan Agama Islam

2016 ◽  
Vol 8 (2) ◽  
pp. 255
Author(s):  
Dedi Wahyudi ◽  
Tuti Alafiah
Keyword(s):  
Qualitative Research ◽  
Learning Outcomes ◽  
Multiple Intelligences ◽  
Learning Strategies ◽  
Religious Education ◽  
Learning Strategy ◽  
Learning Activity ◽  
Effective Learning ◽  
Library Research ◽  
Qualitative Descriptive

Tulisan ini berusaha menjelaskan tentang penerapan strategi pembelajaran berbasis multiple intelligences dalam mata pelajaran pendidikan agama Islam. Tulisan in merupakan hasil dari penelitian kualitatif yang dengan fokus penelitian kepustakaan atau library research. Sumber data yang digunakan adalah data-data hasil penelitian terdahulu yang relevan dengan pembelajaran berbasis multiple intelligences. Metode analisis deskriptif kualitatif digunakan sebagai pisau analisis tulisan ini. Hasil dari analisis tersebut adalah Multiple intelligences atau kecerdasan majemuk merupakan kemampuan yang dimiliki seseorang untuk menciptakan, menjawab atau menyelesaikan suatu masalah baru. Setiap peserta didik mempunyai kecerdasan dengan kemampuan yang berbeda-beda. peserta didik mempunyai cita-cita dan tentunya cita-cita setiap anak berbeda satu dengan yang lainnya. Oleh sebab itu setiap peserta didik mempunyai keunikan tersendiri dalam kecerdasan dan pola berpikirnya. Peserta didik akan lebih mudah menguasai suatu bidang jika memang dia berbakat dalam bidang itu. Begitu juga dengan keterampilan yang dimiliki setiap anak, akan berbeda juga. Jadi, pada dasarnya peserta didik mempunyai keahlian dan kecerdasan dalam bidangnya masing-masing. Dengan menggunakan metode yang sesuai dalam sebuah aktivitas pembelajaran. Maka akan tercipta proses dan hasil pembelajaran yang efektif. Sesuai dengan kecerdasan yang dimiliki setiap peserta didik. This article tries to explain about the application of multiple intelligences learning strategy based on Islamic religious education subjects. This is the result of a qualitative research with a focus on literature or library research. Sources of data used is data of previous research results that are relevant to multiple intelligences based learning. Qualitative descriptive analytical method of analysis used as the blade of this article. The results of the analysis are multiple intelligences, is the ability of a person to create, answer or solve a new problem, Each learner has the intelligence with the various ability and skill and learners also have different aspiration and ideals. Therefore, every student has its own uniqueness in intelligence. Learners will be easily master the field he is gifted on. The skills possessed by each child, will be also different one another. So, basically learners have the expertise and intelligence in their respective fields. In developing the intelligence necessary learning and learning strategies implemented by a teacher. By using the appropriate method in a learning activity. It will create a process and effective learning outcomes, according to the intelligence of every learner. Kata kunci: strategi belajar, multiple intelligences, peserta didik

scholarly journals Owning my thoughts was difficult: Encouraging students to read and write critically in a tertiary qualitative research methods course

2016 ◽  
Vol 13 (1) ◽  
pp. 118-136
Author(s):  
Janine L. Wiles ◽  
◽  
Ruth E S Allen ◽  
Rachael Butler ◽  
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Learning Strategy ◽  
Learning Experience ◽  
Writing Skills ◽  
Qualitative Research Methods ◽  
Methods Course ◽  
Postgraduate Students ◽  
Effective Learning ◽  
Research Students

This paper adds to the nascent literature on teaching research methods and what students learn from courses and assessment. Postgraduate students are often confronted with large amounts of reading, and the content of material can be intimidating. Convincing them also to engage critically with readings is even more difficult. We report on a successful strategy used to help postgraduate students in a qualitative research methods course develop the skills to read efficiently and critically. We outline the synopsis method and report on an evaluation of students’ experiences of it as an assessment and learning tool. Evaluation showed that students saw their learning experience as challenging and rewarding and could articulate how the synopsis method was useful for specific reading/writing skills, critical engagement and reflexivity, content knowledge, and motivation. We were surprised students found it novel to be asked to question or critique ‘published’ papers and articulate subjective reflections on them. Our evaluation shows that the synopsis method is an effective learning strategy to improve students’ critical reading and writing skills. We argue that in learning the craft of qualitative research, students must understand not only how to summarise and critique but must also master the skill of articulating personal, reflexive responses.

scholarly journals Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh

2015 ◽  
Vol 2 (1) ◽  
pp. 82-91
Author(s):  
Bustamam Bustamam ◽  
Ridwan Ibrahim ◽  
Dedy Saputra
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Analysis Method ◽  
Financial Position ◽  
Object Based ◽  
Result Show ◽  
Existing Data

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.

scholarly journals ANALISIS KETERLAMBATAN PENYELESAIAN LAPORAN KEUANGAN PADA INDUSTRI PERCETAKAN KARTON BOX PT INDORIS PRINTINGDO

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 857
Author(s):  
Hidayatul Mu’arifin
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Research Methods ◽  
Financial Statements ◽  
Positive Influence ◽  
Financial Statement ◽  
Printing Industry ◽  
Face To Face ◽  
Timely Completion ◽  
Analysis Design

AbstractThis study aims to determine the factors of delay in the completion of the report on the PT Indoris Printingdo cardboard box printing industry as a whole. This study uses qualitative research methods with interpretive paradigms in order to reveal reality as a construction of experience and awareness in the process of financial statement completion. The population in this research is PT Indoris Printingdo employees have 50 people and are supported by interviews face to face and in writing. Based on the data analysis design used, the following results are obtained: There is a positive and positive influence, 'Significantly between the incomplete transaction evidence, all transactions that are fully recorded in reports, sales and purchase transactions that still have a difference, and a warehouse report that has not been fully recorded against the completion of the financial statements based on the results of the respondents' questionnaire stating that 0.25 or 25% of respondents stated that they did not agree on the statement of all reports on time, which means that all reports were not timely when closing the book so that it had a positive and significant to the timely completion of financial statements. Keywords: delays in financial statements, completion of financial statements

scholarly journals Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah

2021 ◽  
Vol 5 (1) ◽  
pp. 78-94
Author(s):  
Saiful Muchlis ◽  
Suhartono Suhartono ◽  
Husnul Khotimah
Keyword(s):  
Qualitative Research ◽  
Work Environment ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Interpretive Paradigm ◽  
The Right

The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.

Is testing a more effective learning strategy than note-taking?

2017 ◽  
Vol 23 (3) ◽  
pp. 293-300 ◽  
Author(s):  
Ralf Rummer ◽  
Judith Schweppe ◽  
Kathleen Gerst ◽  
Simon Wagner
Keyword(s):  
Learning Strategy ◽  
Note Taking ◽  
Effective Learning
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