scholarly journals Analisis Hardskill Mahasiswa Akuntansi Terhadap Kompetensi Auditor Era Revolusi Industri 4.0

2021 ◽  
Vol 22 (1) ◽  
pp. 109-117
Author(s):  
Nopi Hernawati ◽  
Mey Maemunah ◽  
Ririn Sri Kuntorini
Keyword(s):  
Research Method ◽  
Industrial Revolution ◽  
Descriptive Analysis ◽  
Problem Formulation ◽  
Accounting Students ◽  
Revolutionary Era ◽  
Hard Skills ◽  
Depth Interviews ◽  
Accounting Student

AbstractThe industrial revolution 4.0 can be an opportunity, challenge or threat for various professions including the auditor profession. One of the challenges that must be answered is technological disruption. If the auditors are not able to adapt, they are threatened with extinction. Accounting students as the forerunners of the auditor profession must prepare themselves to become competitive professional auditors. The purpose of this research is to answer the problem formulation and analyze the hardskills of accounting students in preparing for auditors' competence in the revolutionary era 4.0. The research method used is a case study with a descriptive analysis approach. Data collection techniques are observation, in-depth interviews and documentation. The results of this study indicate that accounting students have  hard skills including accounting, finance and other related sciences, knowledge of business activities and organizing and Knowledge and competence in the field of information technology. Hard skills of accounting students have an effect on auditor competence. It is hoped that it can become an innovation that becomes a reference for the development of skills of accounting students in preparing for auditors' competence in the revolutionary era 4.0.Keywords: Accounting Student hardskill, auditor competency, Industry Revolution 4.0 Abstrak Revolusi industri 4.0 bisa menjadi peluang, tantangan maupun ancaman bagi berbagai profesi termasuk profesi auditor. Salah satu tantangan yang harus dijawab adalah disruptif teknologi, ika auditor tidak mampu beradaptasi, maka terancam akan punah. Mahasiswa akuntansi sebagai cikal bakal profesi auditor harus mempersiapkan diri untuk menjadi auditor profesional yang berdaya saing. Adapun tujuan yang akan dihasilkan dari penelitian ini adalah untuk menjawab perumusan masalah dan menganalisis hardskill mahasiswa akuntansi dalam mempersiapkan diri menghadapi kompetensi auditor era revolusi 4.0. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif analisis. Teknik pengumpulan data adalah observasi, wawancara mendalam dan dokumentasi. Hasil penelitian ini menunjukkan bahwa mahasiswa akuntansi telah memiliki hardskill diantaranya Ilmu akuntansi, keuangan dan ilmu pengetahuan terkait lainnya, pengetahuan mengenai kegiatan bisnis dan pengorganisasian, pengetahuan dan kompetensi di bidang teknologi informasi. Hardskill mahasiswa akuntansi berpengaruh terhadap kompetensi auditor. Diharapkan dapat menjadi inovasi yang menjadi referensi bagi pengembangan skill mahasiswa akuntansi dalam mempersiapkan diri menghadapi kompetensi auditor era revolusi 4.0. 

scholarly journals Analisis Ta’widh terhadap Proses Penyelesaian Wanprestasi Barang Hilang di PT. JNE Kota Bandung

2020 ◽  
pp. 49
Author(s):  
Amet Faisal Apriliady ◽  
Eva Misfah Bayuni ◽  
Muhammad Yunus
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Problem Formulation ◽  
Qualitative Approach ◽  
Shipping Company ◽  
Actual Reality

Abstract. A shipping company in carrying out its duties must be responsible for the agreement that has been agreed, because the shipment is not always run smoothly, such as goods that are not delivered, damaged or lost. At first glance in actual reality the company also provides dependents on goods in the event of default. But in reality, the lost or damaged items at PT. JNE compensation provided is only 10 times teh cost of sending one kilo of goods lost or damaged without calculating the weight of item. Therefore the problem formulation of this research is to find out the concept of ta’widh according to Wahbah Al-Zuhayli the process of setllement of defaults at PT. JNE and analysis of the settlement of defaults to the ta’widh process at PT. JNE. This research method uses descriptive analysis with a qualitative approach that is to see the completion of the interpretation of the ta’widh process at PT. JNE. Based on the conclusion of this study that the ta’widh process according to Wahbah Al-Zuhayli is like returning a broken object to be whole again, if it is difficult to do, then it is obligatory to replace it with the same object (of a kind) or with money. Completion of defaults to the ta’widh process at PT. JNE compensation (ta’widh) provided by PT. JNE to consumers or users of shipping services is not appropriate or only part of what is obtained by this is not appropriate as the opinion has been expressed by contemporary scholars Wahbah Al-Zuhayli. Keywords : Performance, Ta’widh, Wahbah Al-ZuhayliAbstrak. Suatu perusahaan pengiriman barang dalam menjalankan tugasnya harus bertanggung jawab terhadap perjanjian yang telah disepakati, karena pengiriman yang dilakukan tidaklah selalu berjalan dengan lancar, seperti barang yang dikirim tidak sampai, rusak atau pun hilang. Sekilas, pada realitas yang sebenarnya, pihak perusahaan juga memberikan tanggungan terhadap barang apabila terjadinya wanprestasi. Namun pada realitanya barang yang hilang atau rusak di PT. JNE ganti rugi yang diberikan hanya sebesar 10 kali dari biaya kirim satu kilo terhadap barang yang hilang atau rusak tanpa menghitung berat barang tersebut. Oleh karena itu rumusan masalah dari penelitian ini adalah untuk mengetahui konsep ta’widh menurut Wahbah Al-Zuhayli, proses penyelesaian wanprestasi di PT. JNE dan analisis penyelesaian wanprestasi terhadap proses ta’widh di PT. JNE. Metode penelitian  ini menggunakan analisis dekriptif dengan pendekatan kualitatif yaitu untuk melihat penyelesaian wanpretasi terhadap proses ta’widh di PT. JNE. Berdasarkan kesimpulan dari penelitian ini bahwa proses ta’widh menurut Wahbah Al-Zuhayli yaitu seperti mengembalikan benda yang dipecahkan menjadi utuh kembali, apabila hal tersebut sulit dilakukan maka wajib menggantinya dengan benda yang sama (sejenis) atau dengan uang. Penyelesaian wanprestasi terhadap proses ta’widh di PT. JNE apabila ada barang yang hilang hanya diganti dengan 10 kali biaya kirim saja. Ganti rugi (ta’widh) yang diberikan pihak PT. JNE kepada konsumen atau pengguna jasa pengiriman tidak sesuai atau hanya sebagian yang di dapat oleh yang mana ini tidak sesuai seperti pendapat yang telah dikemukakan oleh ulama kontemporer Wahbah Al-Zuhayli. Kata Kunci : Wanprestasi, Ta’widh, Wahbah Al-Zuhayli

scholarly journals ANALISIS PENDAPATAN DAN PERSEPSI PETANI TERHADAP KEMITRAAN USAHA KAMPUNG KUCAI DI KABUPATEN BLITAR

2021 ◽  
Vol 15 (2) ◽  
pp. 58-67
Author(s):  
Lintar Brillian Pintakami ◽  
Eko Wahyu Budiman
Keyword(s):  
Sampling Method ◽  
Financial Institution ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Women Farmers ◽  
Structured Interviews ◽  
Partnership Agreement ◽  
Depth Interviews

This study aims to describe the agribusiness partnership process that takes place in Kampung Kucai, analyze the income of chives farming, and the perception of chives farmers on the partnership process in Garum District, Blitar Regency. This research uses a qualitative approach in the form of a case study. Informants in this study were partner chives farmers in Kampung Kucai. Determination of the sample of plasma partner farmers was carried out by purposive sampling method. Informants were selected based on secondary data from the core and information from farmers. So the sample used for Kucai Mitra farmers is 20 people. In addition, there are also 5 key informants. The methods of data collection carried out in this study are of several types, namely structured interviews, in-depth interviews, participatory observations, and documentation. The data analysis method used in this researchis descriptive analysis,  income analysis, and Likert analysis. The results showed that the type of partnership between the Financial Institution "Bank BRI" and the partner chives farmers was classified as a nucleus-plasma partnership pattern. In the mechanism of the partnership pattern of the Financial Institution "BRI Bank" with the Kucai Farmer Group, it is carried out based on a partnership agreement. The agreement letter contains the identities of the two partnering parties and the rules given by "Bank BRI" as well as the location or planting area. The total income from chives farming is Rp. 242,000, -. The income of chives farming can be taken by women farmers once a month at the monthly member meeting in the Women Farmers Group or can be saved in advance. If they are saved, usually the women farmers in the research location will take the income before the Eid al-Fitr. The perception of partner chives farmers on the planning of partnership implementation is 80% or very good, the perception of partner chives farmers on the partnership process is 78% or quite good, and the perception of the evaluation of the partnership is very good with 85% results. So that the results of the Likert analysis on the average perception of partner chives farmers on the partnership process with financial institutions "Bank BRI" have a very good category with a percentage of 80% where the total score is 483.

scholarly journals IMPLEMENTATION OF EDUPRENEURSHIP THROUGH THE TEACHING FACTORY IN VOCATIONAL HIGH SCHOOL OF HOTEL ACCOMMODATION: CASE STUDY AT SMK N 6 YOGYAKARTA

2018 ◽  
Vol 1 (1) ◽  
pp. 7
Author(s):  
Tri Kuat
Keyword(s):  
High School ◽  
Basic Principle ◽  
Research Method ◽  
Qualitative Method ◽  
Work Culture ◽  
Vocational High School ◽  
State Income ◽  
Depth Interviews ◽  
Hotel Accommodation

The purpose of this study is to know, to describe, and to analyze the implementation of edupreneurship through teaching factory in the vocational high school (SMK) majoring in hotel accommodation program skill. The research method used in this research is the qualitative method. This method is intended to know deeply in the implementation of edupreneurship through teaching factory in SMK. This research started with the observation of edupreneurship activity through teaching factory at SMK N 6 Yogyakarta. The data was collected by conducting in-depth interviews with informants who are directly involved in edupreneurship activities. The result of this research is the implementation of edupreneurship through teaching factory in terms of learning, there is commitment and basic principle which run by the school but not yet optimal. There are still significant obstacles, especially related to the work culture that is applied not in accordance with the procedures of business and industry (DUDI), educators who have not understood the culture of DUDI, facilities, and infrastructure that do not meet the DUDI standards, the cooperation between SMK and DUDI is still weak, and the regulation of the Supreme Audit Agency (BPK) which requires the use of state-owned goods as a form of state income.

scholarly journals CONFLICTING ROLE OF LAND OFFICE AND FORESTRY DEPARTMENT: A COMPARATIVE DISCUSSION REGARDING TO FOREST OFFENCES PREVENTION IN MALAYSIA

2017 ◽  
Vol 15 (1) ◽  
pp. 11
Author(s):  
Muhammad Uzair Azizan ◽  
Tham Sikh Bing ◽  
Maryanti Mohd Raid ◽  
Mohammad Tahir Sabit Mohammad ◽  
Khadijah Hussin ◽  
...  
Keyword(s):  
Descriptive Analysis ◽  
Peninsular Malaysia ◽  
Theory And Practice ◽  
Exploratory Research ◽  
Monitoring And Enforcement ◽  
Taking Action ◽  
Depth Interviews ◽  
Conflicting Role

This article study the discrepancy between theory and practice, especially the roles play by Land Office and Forestry Department in term of overlapping of power and penalties between Land Office and Forestry Department especially the forest on the state land leading to susceptibility in monitoring and enforcement system. The whole empirical works took place in the Central Region of Peninsular Malaysia namely as Negeri Sembilan. The total area of permanent reserved forest in that state is 155,531 hectares including the Permanent Reserved Forest Johol which was selected as the case study in this research. An exploratory research design was adopted in this research. Therefore, in-depth interviews have been done with officers from the Land Office and Forestry Department regarding their role and powers in monitoring and enforcement system to combat forest offences in Permanent Reserved Forest Johol. While data collected was analyzed using the descriptive analysis method. Content analysis was used to identify the similarities and dissimilarities of acts that empower Land Office and Forestry Department to taking action against forest offences. Theoretically, there are overlapping powers occurs between Land Office and Forestry Department identified in National Land Code 1965 and National Forestry Act 1984 in terms of arrestment of the forest offenders and seized their equipment. However, penalties imposed by both acts are very different. Practically, both authorities have divided their responsibility and power accordingly to avoid overlapping. Issues and challenges that faced by them have been found and most of them are similar. There should be an amendment to the acts in terms of the penalty imposed by both authorities. The penalty stated in both acts should be synchronized or the related sections be removed if the authorities do not implement it practically to avoid overlapping and conflicting of action imposed between two acts.Keywords: state land, forest, forest offences, penalties, monitoring, enforcement, overlapping of powerCitation: Azizan, M.U., Bing, T.S., Raid, M.M., Mohammad, M.T.S, Hussin, K., Rahman, M.M.G.A., and Nadzri, M.I. (2017). Conflicting Role of Land Office and Forestry Department: A Comparative Discussion Regarding to Forest Offences Prevention in Malaysia. Jurnal Ilmu Lingkungan, 15(1), 11-19, doi:10.14710/jil.15.1.11-19

scholarly journals The Instructional Management on Soft Skills in Islamic Perspective: A Multi-Case Study at Sekolah Karakter Indonesia Heritage Foundation (IHF) and Brawijaya Smart School (BSS)

Khatulistiwa ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 132-150
Author(s):  
Aries Musnandar
Keyword(s):  
Qualitative Research ◽  
Elementary School ◽  
Research Method ◽  
Soft Skills ◽  
Skills Development ◽  
Instructional Management ◽  
Qualitative Research Method ◽  
Islamic Perspective ◽  
Hard Skills

The finding result of Alfred Binnet dan Theodore Simon (1905) about IQ (Intelligence Quotient) is perceived by many people as a determined factor of an individual success in various life sectors. Therefore, the emphasizing on academic activities in schools including elementary schools is based on intellect/IQ and hard skills over soft skills. However, IQ and / or intellect approach has not succeeded yet in improving a student’s learning achievement in academic performance results, hard skills, moreover soft skills. This research is aimed to understand deeply on the importance and the need of soft skills development in schools especially elementary school. The study employs qualitative research method with multiple case study design, in which a meaning making activity is underlined as the first objective of interpretive research in understanding social phenomena of education activities. The phenomena of soft skillsoccurs in real-life events andcurrent situation, as well as programs and activities. In this qualitative research method the researcher conducted three main activities such as in-depth interview, observation and to get relevant data collection in order to enrich and complete the previous obtained data. Based on findings, it is known substantively that students’ soft skills will not be developed if the instructional management focuses on academic. Besides, soft skills will enhance significantly students’ academic results, because soft skills will enable and improve students’ potentials to reach the best learning achievement. In Islamic perspective, the quality of soft skills within akhlak-adab domain will be more better if soft skills’ development are referred to a sound heart (qolbun salim). Finally, it is shown in formal finding that the instructional management of students’ soft skills is a must and it is importance to be implemented in education particularly in elementary school.

scholarly journals JARINGAN KEKERABATAN MATRILINEAL SEBAGAI MODAL SOSIAL PEREMPUAN CALEG DALAM PEMILU 2014

2018 ◽  
Vol 19 (2) ◽  
pp. 167
Author(s):  
Indah Adi Putri
Keyword(s):  
Social Capital ◽  
Research Method ◽  
Women Candidates ◽  
Kinship System ◽  
The People ◽  
West Sumatra ◽  
Type Data ◽  
Study Type ◽  
Depth Interviews

This paper discusses the matrilineal kinship network used as social capital by women legislative candidate in the 2014 election. It is known that in Minangkabau which adheres to matrilineal kinship system, where there are ninik mamak and bundo kanduang that play a big role in the people. This is a social capital that can be used by women candidates as a strategy to get and gain voice support. The research was conducted on three women candidates who advanced for DPRD West Sumatra, two of them are petahana. The research method is qualitative with case study type. Data were collected by conducting in-depth interviews to women legislative candidates, and those involved in the process of winning candidates, such as ninik mamak and bundo kanduang.

scholarly journals Development of Arduino-Based Electrical Practicum e-Module

2021 ◽  
Vol 14 (2) ◽  
pp. 120-126
Author(s):  
Matsun Matsun ◽  
Soka Hadiati ◽  
Adi Pramuda
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Industrial Revolution ◽  
Descriptive Analysis ◽  
Learning Outcome ◽  
Development Stage ◽  
Higher Learning ◽  
Experimental Tool ◽  
Innovative Learning ◽  
The Media

The development of IoT-based innovative learning media to improve student competence is needed in the era of industrial revolution 4.0. This study aims to develop an electrical practicum e-module using the Arduino Uno experimental tool to get valid, practical, and effective criteria. The research method uses R&D with four D models. The development stage consists of the stages of defining, designing, developing, and limited dissemination. Data analysis used descriptive analysis with Aiken V. The results showed that the e-module get the criteria of high validity with index V = 0.87. 60% of the total number of students responded positively to the media, and 40% were very active when using the media, so the modules developed were considered practical. The effectiveness level of the module shows that 100% of the students get a higher learning outcome value than the learning completeness score, so it can be concluded that the e-module has met the effective criteria.

scholarly journals Estetisasi Jilbab Syar’i Jama’ah Salafi: Studi Kasus di Pondok Pesantren Imam Muslim Kota Kediri

2019 ◽  
Vol 3 (1) ◽  
pp. 65
Author(s):  
Prima Ayu Rizqi Mahanani ◽  
Irwan Abdullah ◽  
Ratna Noviani
Keyword(s):  
Research Method ◽  
Social Reality ◽  
Boarding School ◽  
Qualitative Approach ◽  
Point Of View ◽  
The Social ◽  
The Aesthetic ◽  
Depth Interviews ◽  
Participatory Observation

<p>Industry of fashion that get into the life of Salafi members makes shar'i hijab become aesthetics. Approximately 30% of Salafi women in Imam Muslim Islamic Boarding School Kediri have worn hijab shar’i as their preference. This article describes the aesthetic practices of shar’i hijab and the factors behind it. This study applies a qualitative approach using a case study as a research method in which it observes the social reality of shar’i hijab aesthetic practices among Salafi women at Imam Muslim Islamic Boarding School. The research analyzes the case and situation that occurred and also attempts to understand the informants’ point of view. Through literature studies, participatory observation, and in-depth interviews, the study found that the informants have been wearing two different shar’i hijab; dark colors and bright colors. The informants also combine their "gamis" in terms of its pattern consisting of ornaments and accents in different colors. The informants also prefer to wear a unique and funny, in order to make them look flexible, younger and up to date.</p>

scholarly journals MEMBENTUK AKHLAK DI ERA REVOLUSI INDUSTRI 4.0 DENGAN PERAN PENDIDIKAN AGAMA ISLAM

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Arip Febrianto ◽  
Norma Dewi Shalikhah
Keyword(s):  
Religious Education ◽  
Research Method ◽  
Industrial Revolution ◽  
Negative Impact ◽  
Science And Technology ◽  
Descriptive Analysis ◽  
Analysis Methods ◽  
Other Hand

AbstractAdvances in science and technology entering the millennial era of industrial revolution 4.0 can be enjoyed by mankind. But onthe other hand,  the advancement of science and technology also has a negative impact on many people, especially in today's millennial era   which is very closely related to morality.. Many of the phenomena that occur in society are related to morality. Mislanya case of a student challenging his teacher's fight, the student who is the teacher and there is a case of a student reporting his teacher because of a sepal problem, this is an inappropriate and inappropriate thing to do. The purpose of this research is to find out the role of islamic religious education in shaping morality in the millennial era of the industrial revolution 4.0. The research method uses literature studies by collecting data from documentation using descriptive-analysis methods. Islamic  religious education takes a very important role in addressing  the problem that is happening  at this  time.  In the context of globalization  in the millennial era,education in Indonesia needs to get used to children to understand the existence of the nation in relation to the existence of other nations and all the problems of theworld. Keywords: Morality, Industrial Revolution 4.0,  Islamic Religious Education

scholarly journals ANALISIS PROFITABILITAS OLAHAN KOPI ROBUSTA SEBAGAI PRODUK UNGGULAN KOPERASI TIRTO KENCONO DI KABUPATEN TANGGAMUS

2020 ◽  
Vol 8 (4) ◽  
pp. 539
Author(s):  
Laely Savitry ◽  
Teguh Endaryanto ◽  
Ktut Murniati
Keyword(s):  
Data Collection ◽  
Key Words ◽  
Research Method ◽  
Descriptive Analysis ◽  
Processing Unit ◽  
Green Coffee ◽  
Quantitative Descriptive Analysis ◽  
Robusta Coffee ◽  
Quantitative Descriptive

This study aims to analyze income and profitability of processed robusta coffee as a superior product in Tirto Kencono Cooperative. The research method used in this study is a case study. Respondents in this study were manager, suppliers and all people related in the robusta coffee processing unit. The research wasconducted at the Tirto Kencono Cooperative located in Talang 20 Village, Air Naningan Sub-District,Tanggamus District. Data collection was conducted in February 2019 and analyzed using quantitative descriptive analysis. The results of the research showed that the four products were viable and feasible because the R/C values were more than one on cash costs and total costs. Four products have profitability ratio of more than 0% with the highest profitability ratio was obtained by Green Coffee T20 product (77.40%) and the lowest product was Gendis Coffee T20 (21.24%).Key words : income, profitability, robusta coffee

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