scholarly journals Development of E-ATCM (Accounting Trading Company Module) as an Interactive Digital Learning Media During the Covid-19 Pandemic

Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 95-102
Author(s):  
Sri Setia Ningsih

The purpose of this research is to know about working capital management applied, and its influence on profitability and risk. The research object is trading company moves in import & distribute chemical raw material. The research used analysis descriptive method, and the hypothesis was testing by simple linier regression, correlation, and determination. The result of the research shows that the effect of the implementation of working capital management on the change of the net working capital with tend to rise has a profitability level of 10.4% lower than the net working capital change with tend to go down of 46%, but instead on the risk level, the net working capital change with tend to rise has a risk level of 43.8% higher than the change in net working capital with tend to go down of 0.3%.Based on  t test, the result shows that the net working capital change influence  is not significant  to profitability and risk.


2020 ◽  
Vol 1 (2) ◽  
pp. 18-33
Author(s):  
Zarina Che Imbi ◽  
Tse-Kian Neo ◽  
Mai Neo

In the era of digital learning, multimedia-based classroom has been commonly used in higher education including Malaysian higher education institutions. A case study has been performed to evaluate web-based learning using Level 1 to 3 of Kirkpatrick's model in a multi-disciplinary course at Multimedia University, Malaysia. In this study, mixed method research was employed in which triangulation was performed from multiple sources of data collection to give deeper understanding. Students perceived that learning with multimedia was enjoyable. They were also motivated in learning and engaged through the use of web module as multimedia was perceived to motivate them and make learning fun. Students showed significant improvements in their knowledge based on the pre-test and post-test results on learning evaluation. Students were perceived to transfer the learning from web-based learning into the learning outcome. The systematic evaluation can provide the feedback that educators and institution as a whole need to improve the learning environment and programme quality. This study contributes to the research field by adding another perspective in evaluations of web-based learning. It also provides empirical evidence on student perspectives, learning and behaviour in a private university. It demonstrated that the Kirkpatrick's model is useful as an evaluation tool to be used in higher education.


2020 ◽  
Vol 37 (3) ◽  
pp. 277-308
Author(s):  
Hee Jin Bang ◽  
Kirsten Olander ◽  
Erin Lenihan

TABULARASA ◽  
2015 ◽  
Vol 12 (2) ◽  
Author(s):  
Wenny Pintalitna ◽  
Herbet Sipahutar ◽  
Fauziyah Harahap

Interactive learning environment can substantially improve student learning and retention of key biology concepts. In this case report, we describe our approach for the design of interactive digital learning module to teach digestive system concepts in Grade 11 learners at SMAN 2 Balige with 180 subjects are selected according to total sampling method. The research method is the development with Dick and Carey model.  Subject of learning module assessment consists of two Biology matter experts, two learning module experts, one electronic media expert, three students for individual trials, ten students and teachers as small group testing, thirty students of SMAN 1 Berastagi for medium group testing, and 60 students of SMAN 2 Balige as large group testing. Quality data of product developed were collected using questionnaires. The results of developmental research showed that: (1) Module assessment by matter, learning modules and media experts were very decent criteria (88.30%, 93.98%, 88.25%); 2) Large group testing of interactive, electronic and text learning modules, respectively were 92.53%, 86.064%, 81.355% belong to very decent criteria; (3) Medium group testing respectively were 84.59%, 80.18%, 76.56% belong to decent criteria; (6) Small group testing respectively were 75.71%, 73.20%, 71.19% belong to decent criteria.


2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Hadijah Iberahim ◽  
Izmahariz Azman ◽  
Mohd Haniff Shahri ◽  
Nur Fara Ellyanie Abdul Hamid

Lean Six Sigma (LSS) is a method that helps an organization to maximize profit and minimize cost. One of the essential factors for a successful LSS project is the availability of employees who are willing to engage. Employee engagement brings about a strong sense of belonging and high productivity. Consequently, engaged employees will work harder to achieve the mission of the organization. This paper discusses a case of LSS project with a low level of employee engagement. As a result, LSS was less likely helpful in sustaining company’s performance. The purpose of this study is to identify factors that contribute to employee engagement in LSS practices. Review of the relevant literature suggests four variables, which include goal clarity, management support and trust, knowledge sharing and transfer, and teamwork. The questionnaire survey applied census in collecting feedback from 80 respondents. Statistical analysis results indicate that goal clarity, management support, and trust are significant to employee engagement. However, knowledge sharing and transfer as well as teamwork are not substantial. It is recommended for the organization to give attention to all the four factors. This paper extended understandings on critical inputs to a successful implementation of LSS for sustainable company’s performance and growth. Keywords: Lean Six Sigma, Employee Engagement, Goal Clarity, Management Support and Trust, Teamwork, Knowledge Sharing.


Author(s):  
Paula Escudeiro ◽  
Dirceu Teixeira ◽  
Bruno Galasso ◽  
Nuno Neto ◽  
Flávio Costa

2020 ◽  
Author(s):  
thobias sarbunan

SHORT REPORT TO THE FACTUAL CONDITION OF PANDEMIC EDUCATION IN DEVELOPMENT COUNTRY


Author(s):  
Nataliia MITSENKO ◽  
Igor MISHCHUK

The main purpose of the publication is the development of theoretical approaches, systematization of the results of analysis and definition of measures for the formation of logistic systems of trade enterpreneurship subjects (trade enterprises), which belong to the small business sector. The peculiarities of formation were identified and the problematic aspects of the modern stage of entrepreneurship development in Ukraine were identified. The existence of the logistic component in the general complex of the conduct of trading activity by the entrepreneurship subjects is determined. The essence and ratio of concepts «system of logistic» and «logistics system» of the enterprise are determined. The objective of the logistics system organization as a complex, economic and technical and technological system covering the logistics system of the enterprise is emphasized), personnel of the management services of the enterprise logistic activity, as well as legal, organizational,managerial and methodical principles of all these elements interaction of the system and its management, formed on the basis of the scientific and theoretical basis (theory) of logistics management. The peculiarities of the functioning of small business entities in Ukraine and the averaged parameters of commodity flows in this sector of economy are investigated, factors of logistic flows organization specificity formation in the retail segment, which influence the requirements for the creation and operation of trade enterprises logistic systems and the choice of approaches to them, are determined. The attention is drawn to the need to consider as the main factor in the formation of the trade complex system of logistic of operational and functional processes of logistics activities, which are carried out by a trading company in order to bring commodity flows to end buyers of goods. The necessity of determining the structure of the logistics system of the trading company is focused on taking into account the resources available from the dealer in order to create opportunities for organizational, economic, technical and technological interaction with other supply chain participants in which the given enterprise is involved, and simultaneously ensuring compliance of the goods sold with the requirements end buyers. The key directions of logistic activity improvement of enterprises of trade – subjects of small (and micro) entrepreneurship, which are connected with technical and technological and infrastructure improvements within the enterprise logistics system, introduction of modern management technologies in the logistics management subsystem and logistics administration, are grounded, as well as the use of outsourcing capabilities of logistics functions and operations and the use of modern communication tools for the radical change of trade technologies , which will be reflected in the requirements for organizing a complex of logistics activities of retailers and, accordingly, logistic systems created by them. The purpose of the research is to develop theoretical approaches, to systematize the results of the analysis of the essential characteristics and the composition of the trade company system of logistics, and to identify the main measures for the formation of the system of logistics of the subjects of trade enterprise (trade enterprises), which belong to the small business sector. Object of research – subjects of trade enterprise – trade enterprises, which belong to the small business sector. The subject of the study is theoretical and methodological principles of logistic activity organization and conceptual approaches to the construction of logistic formations in the conditions of integration processes. In accordance with the goal formulated, the main objectives of the study: • on the basis of analysis of the most common scientific theories to determine mechanisms for managing them; • to identify new approaches for identifying the essence of logistics, the content of logistics activities of trade enterprises and identify the actual problems of their construction; • to formulate a conceptual approach, basic principles and applied principles of organization of logistic formations with the participation of small business entities; • to develop scientific and practical recommendations on the construction of trade enterprises systems of logistics and their development taking into account the integration processes in the field of commodity circulation.


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