scholarly journals The development of teaching material application based on visual basic program to enhance ability in drafting financial statements

2020 ◽  
Vol 9 (2) ◽  
pp. e141922217
Author(s):  
Warya Satar ◽  
Sudjarwo - ◽  
Pujiati -
Keyword(s):  
Research And Development ◽  
Field Testing ◽  
Financial Statements ◽  
Visual Basic ◽  
Basic Program ◽  
Teaching Material ◽  
Application Development ◽  
Before And After ◽  
The Difference ◽  
Visual Basic Program

This study aims to know the development and effectiveness of teaching material application for trading accounting using visual basic program in enhancing students’ ability to draft financial statements. The methodology used in this study is research and development using pre-experimental design. There are ten steps in analyzing the teaching material using research and development approach. However, this study only uses six steps including (1) Research and Information Collection, (2) Planning, (3) Develop Preliminary Form of Product, (4) Preliminary Field Testing, (5) Main Product Revision, and (6) Main Field Testing. This study is done in Al-Kautsar High School in Bandar Lampung with 35 students of 12th grade as the sample study. The result found that the teaching material application development for trading accounting using visual basic program had been validated by experts and declared feasible to be used. The effectiveness also can be seen from the difference in students’ pretest and posttest scores which done before and after using the teaching material application. Thus, in summary, the use of teaching material application for trading accounting using visual basic program is able to enhance students’ ability to become better.

Piecewise Linier Model Untuk Manajemen Laba: Investigasi Sebelum dan Sesudah Implementasi IFRS pada Perusahaan Manufaktur di Bursa Efek Indonesia

2015 ◽  
Vol 2 (01) ◽  
pp. 97-105
Author(s):  
Rizki Fitrah Ramadhani ◽  
Nurmala Ahmar ◽  
Nuraini Rokhmania
Keyword(s):  
Earnings Management ◽  
Linear Model ◽  
Stock Exchange ◽  
Piecewise Linear ◽  
Financial Statements ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Piecewise Linear Model ◽  
Before And After ◽  
The Difference

A B S T R A C T This study aimed to examine differences in accrual earnings management by using piecewise linear model of approaching the companies listed on the Indonesian Stock Exchange (BEI) before and after the implementation of IFRS. Samples are 108 manufacturing companies. Year study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. Criteria in the selection of the research object, among others, the company that serves the complete financial statements, the company does not move the sector, does not cease trading companies, as well as companies that serve the financial statements with the currency. The research proves the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013. A B S T R A K Penelitian ini bertujuan untuk menguji perbedaan manajemen laba akrual dengan menggunakan model piecewise linear mendekati perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan setelah pelaksanaan IFRS. Sampel adalah 108 perusahaan manufaktur. Tahun penelitian ini dilakukan selama periode 2011 untuk menghitung sebelum pelaksanaan IFRS dan 2013 untuk menghitung setelah pelaksanaan IFRS. Kriteria dalam pemilihan objek penelitian, antara lain, perusahaan yang melayani laporan keuangan yang lengkap, perusahaan tidak bergerak sektor, tidak menghentikan perdagangan perusahaan, serta perusahaan yang melayani laporan keuangan dengan mata uang. Hasil penelitian membuktikan adanya perbedaan manajemen laba akrual dengan Piecewise Linear pendekatan Model pada tahun 2011 dan pada tahun 2013. JEL Classification: G14

A Visual Basic Program to Calculate Gear Features

2001 ◽  
Author(s):  
Edward M. Vavrek
Keyword(s):  
Engineering Students ◽  
Selection Process ◽  
Visual Basic ◽  
Spur Gear ◽  
Basic Program ◽  
Design Analysis ◽  
Spur Gears ◽  
Analysis Program ◽  
Gear Design ◽  
Visual Basic Program

Abstract This paper describes a spur gear design analysis program written in visual basic. The program is used to assist engineering students in the design of spur gears, which involves many calculations and decisions. This software program simplifies and streamlines the design and selection process. Since the visual basic program is event driven, the user can go through the program by inputting values into text boxes and then initiating events by clicking on command buttons. An important feature of this program is the ability to insert pictures, tables, graphs, drawings, and figures to enhance the program functionality. Most inputs are taken from graphs, charts, or tables so the user knows where and how the information is obtained and used. Outputs are shown with their appropriate figures, drawings, or calculation formulas to assist the user in understanding how the output was derived. The software has the advantage of making minor changes to the problem quickly and easily to see how the output is affected.

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