scholarly journals Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi

MANAZHIM ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 143-156
Author(s):  
Reny Wardiningsih

This study aims to examine the understanding of Accounting Students related to the basic concept of accounting, namely the understanding of assets, liabilities and capital based on the background of secondary schools (Vocational Accounting, Social Sciences and Natural Sciences Senior High School). Sampling through a purposive sampling technique that is a number of 90 accounting students from Mataram University and Mataram University of Technology who filled out the research questionnaire. This study uses SPSS 18 data processing, with a different test, testing the hypothesis shows the result that H3 is accepted, which is a significance level of 0.044 where the value is less than 0.05; and concluded that there are significant differences regarding the understanding of capital between students from SMK Accounting, SMA IPS and IPA SMA, while H1 and H2 are not accepted, the significance level is 0.724 and 0.874, respectively, where the value is greater than 0.05. This happens due to several factors including: lack of practice, lack of practice, short study portions, etc., causing a lack of understanding of students towards assets and liabilities which are important indicators of other financial statements.

2018 ◽  
Vol 42 ◽  
pp. 00118
Author(s):  
Wartawan Putu Gede

This study aims to investigate the effect of portfolio assessment in teaching physics and scientific attitude. The research was conducted on students of high school in Singaraja. Research was an quasi- experimental study by using “The Posttest-Only Control Group Design”. The research involved 152 high school students of class X of science as samples, taken with multistage random sampling technique. Portfolio assessment was integrated with physics learning. The implementation of the portfolio assessment included four key elements such as the students' work folders, clear assessment criteria, and self-assessment, and conference between teacher and students. The data needed in this research was the students' scientific attitude which included the aspect of curiosity, respect for evidence, the willingness to change ideas, and critical reflection. Data needed in this research included scientific attitudes students. A Likert scale instrument was used to measure the scientific attitude students. Data were analyzed using analysis of variance with SPSS 20.0 at significance level α = 0.05. The results showed there are differences in the scientific attitude students who take physics learning with assessment portfolios and students who take physics learning with assessment of conventional. The findings of this study indicate that portfolio assessment in learning physics significantly affect the scientific attitude students.


2017 ◽  
Vol 13 (1) ◽  
pp. 59
Author(s):  
Murtanto , ◽  
Aufa Kemala

<p>The objective of research is to analyze further about understanding framework for<br />the preparation and presentation of financial statements by public accountant.<br />The method used in this research is explanatory method. This study takes 30<br />public account offices as a sample. The sampling technique in this research is the<br />random method. The instrument that used is descriptive statistics and test of<br />differences by independent sample test. Independent variable is conceptual<br />framework and dependent variable understands of public accountant. In this<br />research, the writer use SPSS 11.5 with a significance level of 5%.<br />The results show that there is a difference understanding level between senior<br />public accountant and junior public accountant.<br />Keyword: framework for the preparation and presentation of financial statement,<br />understanding.</p>


MEDIAKITA ◽  
2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Nazhifah, M. Fadhil Andika Putra

This study aims to determine the effect of the short video Tik Tok application on the existence of senior high school students. The theory used in this research is the CMC (Computer Mediated Communication) theory which is applied by the media to users which causes mood modification, tolerance, withdrawal, and conflict. The research approach used a quantitative approach using the Rho Spearman correlation analysis. The data collection technique used a questionnaire.The results showed that there was a significant correlation between the use of the Tik Tok application and the existence of high school equivalent students in Pekan Baru Riau. There were 36 respondents in this study using purposive sampling technique. The coefficient value shows a correlation of 0.637 with a significance level of p = 0.000 (p <0.05), meaning that the higher the use of the Tik Tok application, the higher the existence of junior high school students. On the other hand, the lower the use of the Tik Tok application, the lower the existence of high school students. The Tik Tok application shows that it can channel the talents of its users to share hobbies, talents and expertise with everyone. The advantage of Tik Tok that other applications do not have is the completeness of various video features for its users. Although there are social media such as YouTube that offers video features in the form of video sharing channels, YouTube only provides channels for certain users who meet the requirements, not for everyone.


2021 ◽  
Vol 2 (2) ◽  
pp. 125-137
Author(s):  
Latifah Intan Safitri ◽  
◽  
Renny Husniati ◽  
Yul Tito Permadhy ◽  
◽  
...  

Abstract Purpose: The purpose of this study was to determine, prove and analyze the effect of teamwork, work discipline, and organizational climate on employee performance at X Hospital, South Jakarta. Research Methodology: This research is a quantitative research by making permanent employees of Hospital X as many as 187 people as the population with a non-probability sampling technique using convenience sampling, based on the solving formulas, a sample of 130 respondents was obtained. Data processing used IBM SPSS Statistics 23 program with a significance level of 5% (0.05). Results: The results show that teamwork partially has an influence on employee performance, work discipline partially has an influence on employee performance, organizational climate partially has an influence on employee performance, simultaneous teamwork, work discipline, and organizational climate influence employee performance. Limitations: In the process of collecting data, researchers cannot directly see and assist respondents in completing the research because the health protocol implemented at hospital X south Jakarta during the covid-19 pandemic is very strict. Contribution: It is hoped that this research can provide meaning and material for consideration to achieve increased performance in accordance with industry expectations and goals. And hoped that this research can provide positive benefits so that employees are motivated to maintain order and teamwork in carrying out their duties to improve employee performance.


2021 ◽  
Vol 13 (1) ◽  
pp. 69-77
Author(s):  
Leony Sanga Lamsari Purba ◽  
◽  
Nelius Harefa ◽  
Sali Afridika ◽  
Dera Savera ◽  
...  

This research is a quantitative study which aims to determine the results differences of the 2nd National Chemistry Olympiad at the public and private senior high school using quizizz media. All participants of the population were sampled in the determination, the sampling technique used was saturated samples. The results of the prerequisite test on the data from this study showed that the data were normally and homogeneous. For normality and homogeneity tests, obtained sig > 0.05. Data analysis using SPSS 24, carried out One Way Anova test, obtained sig.0.01 with a significance level of 5%, these results indicate that there are differences in the results of the 2nd National Chemistry Olympiad (OKN) level is low, the public high school participants results with an average score of 59.48 and private high schools with an average score of 41.95 by utilizing Quizizz media. Keywords: Chemistry, Olympics, Learning, Quizizz


2017 ◽  
Vol 3 (1) ◽  
pp. 48 ◽  
Author(s):  
Suci Nujul Hayati ◽  
Hikmawati Hikmawati ◽  
Wahyudi Wahyudi

This study aims to determine the effect of inquiry learning model using simulated media on learning outcomes physics class X SMAN 1 Lingsar Lombok Barat in the academic year 2016/2017. This kind of research is quasi experimental research design posttest control group design. Population of this research is all students in grade X SMAN 1 Lingsar the school year 2016/2017. Sample was taken by purposive sampling technique, in order to obtain class X mathematics and natural sciences 2 consisting of 25 students as an experimental class and class X mathematics and natural sciences 3 consisting of 24 students as the control class. Instruments in the form of multiple choice questions test which refers to the students’ cognitive abilities as many as 30 items with due regard to the validity, reliability, power and the level of difficulty depending matter. Based on the results obtained that the average value of 68,4 posttest experimental class and control class 58,75. Data obtained in advance were tested for normality and homogeneity, earned both classed of normally distributed and homogeneous. Research hypotheses were tested using t-test polled variance, obtained tcount and ttable by 2,98 and 2,01 at the 5% significance level. Therefore tcount > ttable then H0 is rejected and Ha accepted. So, it can be concluded that there are significant inqury learning model using simulated media on learning outcomes physics class X SMAN 1 Lingsar Lombok Barat lessons year 2016/2017. 


Media Trend ◽  
2016 ◽  
Vol 11 (2) ◽  
pp. 131
Author(s):  
Riawan

This study was conducted to examine the influence of fundamental factors of profitability and liquidity on dividend policy (DPR). And furthermore the influence of profitability, liquidity and dividend policy (DPR) to return stock in companies incorporated in the Jakarta Islamic Index listed on the Indonesia Stock Exchange for the period 2010-2013. The sampling technique used in this research is purposive sampling with criteria : (1) It is listed in Indonesia Stock Exchange 2010-2013. (2) It is always seem annual financial statements for the period 2010-2013. (3) It is always pay dividends. The data required in this study were drawn from the Indonesian Capital Market Directory (ICMD) from 2010 to 2013 consisting of 20 companies. Multiple regression analysis of the data. Hypothesis test used the t-statistic at the 5% significance level. The results showed profitability and dividend policy (DPR) have a significant effect on stock returns. These results indicate that the performance of the fundamental factors of profitability and dividend payout on stock returns are used by investors to predict stock returns manufacturing companies listed in Indonesia Stock Exchange in 2010-2013.


2019 ◽  
Vol 8 (2) ◽  
pp. 101-107
Author(s):  
Retty Nirmala Santiasari ◽  
Siska Christianingsih

Background: Teenager is a one of development stages in the life cycle. Female teenagers are often marked by the menstrual phase. Menstruation is often accompanied by pain or what is called dysmenorrhea. Dysmenorrhea is often experienced by female teenagers and it can interfere with the activity and ability of concentration in learning that results in a decrease in performance in school. Counterpressure can be used as a solution to overcome the problem of dysmenorrhea. The counterpressure massage technique is applying strong pressure using the heel of the hand by clenching the lumbar region where there is a uterine sensory nerve that runs with the sympathetic uterus entering the spinal cord through the thoracic nerve 10-11-12 which can increase the endorphin hormone. The purpose of this study was to analyze the effect of counterpressure massage on dysmenorrhea pain in high school students.Objective: The purpose of this study was to analyze the effect of counterpressure massage on dysmenorrhea pain in high school students.Method: The research design used was quasi experiment (one group pre-posttest design). The location of this research was Kartika IV Senior Hight School in Surabaya. The number of respondents was 30 respondents taken by consecutive sampling technique. The instrument was using NRS observation method by Hjermstad (2011). Analysis of the data in this study was using the Wilcoxon Test with a significance level 0.05 with a significance level of 0.05.Result: Wilcoxon test results obtained p value of 0.00 (p <0.05). These results indicate that there are significant differences for dysmenorrhea pain before and after the counterpressure intervention has given.Conclusion: Counterpressure massage techniques can reduce dysmenorrhea pain experienced by female teenagers. Key words: Counterpressure massage, Dysmenorrhea, Female Teenagers.


2017 ◽  
Vol 1 (4) ◽  
pp. 259
Author(s):  
Putu Wartawan

This study aims to investigate the effect of portfolio assessment in teaching physics and scientific attitude. The research was conducted on students of high school  in Singaraja. Research was an  quasi- experimental study by using  “The Posttest-Only Control Group Design”.  The research involved 152 high school students of class X of science as samples, taken with multistage random sampling technique. Portfolio assessment was integrated with physics learning. The implementation of the portfolio assessment included four key elements such as the students' work folders, clear assessment criteria, and self-assessment, and conference between teacher and students.  The data needed in this research was the students' scientific attitude which included the aspect of curiosity, respect for evidence, the willingness to change ideas, and critical reflection. Data needed in this research included scientific attitudes students.  A Likert scale instrument was used to measure the scientific attitude students.  Data were analyzed using  analysis of variance with SPSS 20.0 at significance level a = 0.05. The results showed there are differences in the scientific attitude students who take physics learning with assessment portfolios and students who take physics learning with assessment of conventional.  The findings of this study indicate that portfolio assessment in learning physics significantly affect the scientific attitude students.


2021 ◽  
Vol VI (I) ◽  
pp. 398-407
Author(s):  
Hira Habib ◽  
Marium Din ◽  
Nabeela Shakur Abbasi

Knowledge is an important entity for every organization as knowledge creation leads towards a competitive advantage. The study was carried out to compare the knowledge creation practices of faculty of natural sciences and faculty of social sciences. Spiral knowledge creation theory was the base of the study, and objectives were to; 1) explore the status of knowledge creation practice of university teachers 2) compare the knowledge creation practices of faculty of natural sciences and social sciences. The total population was 4195 of 11 universities, from which 587 respondents were selected through stratified sampling technique. Descriptive statistics and independent t-test have been used for the analysis of data that get through a standardized questionnaire. The study concluded that the faculty of natural sciences create knowledge far better than the faculty of social science, for this faculty of social sciences need to involve in research and innovation activities.


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