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PERSEPSI KEPENTINGAN KONTEN PEMBELAJARAN DAN PENGUASAAN APLIKASI DALAM MATAKULIAH SISTEM INFORMASI AKUNTANSI Pambudi, Rilo; Imbiri, Weli; Marsudi, Almatius Setya
Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i2.2310

The purpose of this study is to determine whether there are differences in perceptions between lecturers, students, and companies regarding learning content and mastery of IT-based applications by Accounting students. Data collection was carried out by a survey using a questionnaire to accounting students, accounting teachers, and practitioners in the field of accounting about the importance of mastering IT-based applications and Accounting Information Systems course content for accounting graduates. Data analysis using descriptive analysis, and different tests. A different test is done by looking at the Chi-Square value in the SPSS program. The results show that perceptions of the importance of learning content for student respondents and lecturer respondents vary. While the results of the perception of the importance level of learning content for lecturer respondents and company respondents indicate there are differences for some items. The results for students' mastery of Information Technology applications show that there is a difference in perception about the needs of IT equipment by companies with lecturers on the Spreadsheet application.

The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable Marsudi, Almatius Setya; Pambudi, Rilo
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2066

This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.

Pengaruh Media Video Youtube Terhadap Prestasi Belajar Matematika Pada Siswa Kelas X SMK Negeri 2 Sukoharjo Tahun Ajaran 2017/2018 Pambudi, Rilo; Afghohani, Afif; Farahsanti, Isna
JURNAL PENDIDIKAN Vol 28 No 2 (2019): July
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jp.v28i2.345

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh media video youtube terhadap prestasi belajar matematika siswa kelas X SMK Negeri 2 Sukoharjo Tahun Pelajaran 2017/2018. Penelitian ini adalah penelitian eksperimen sederhana. Populasi penelitian ini adalah siswa kelas X SMK Negeri 2 Sukoharjo Tahun Pelajaran 2017/2018 yang berjumlah 636 siswa dan 18 kelas. Sampel dalam penelitian ini diambil dengan cara cluster random sampling subyek penelitian terdiri 2 kelas yaitu kelas X TPMI B sebagai kelas eksperimen yang menggunakan pembelajaran media video youtube dengan jumlah 35 siswa dan kelas X TPMI C sebagai kelas kontrol yang menggunakan media pembelajaran papan tulis dengan jumlah 35 siswa, materi pembahasan dalam penelitian ini adalah trigonometri. Dalam penelitian didapatkan hasil bahwa kelas yang menggunakan media video youtube ada pengaruh terhadap prestasi belajar matematika dibandingan kelas yang menggunakan media pembelajaran papan tulis. Dengan teknik analisis data yang digunakan adalah uji t-test yang diolah dengan aplikasi Excel. Dari perhitungan diperoleh ttabel = 1,668, thitung =1,948 karena thitung > ttabel maka H0 ditolak dengan taraf signifikan 5%, diperoleh kesimpulan bahwa ada pengaruh media pembelajaran video youtube terhadap prestasi belajar matematika siswa kelas X SMK Negeri 2 Sukoharjo Tahun Pelajaran 2017/2018.

STRATEGI KOMUNIKASI DI DALAM ORGANISASI Sumani, Sumani; Winstinindah Sandroto, Christine; Soelasih, Yasintha; Pambudi, Rilo
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.568-573

Komunikasi dibutuhkan dalam organisasi. Baik komunikasi internal maupun eksternal. Perusahaan perlu mengelola komunikasi dengan baik supaya tujuan perusahaan dapat tercapai. Gugah Nurani Indonesia merupakan organisasi nir laba. Dimana organisasi tersebut dalam pendanaan tergantung dari donator. Oleh karena itu mereka perlu menjalin Kerjasama yang baik dengan stakeholders. Baik para donator maupun masyarakat binaannya. Tujuannya komunikasi yang terjalin dapat mendukung kegiatan organisasi. Ada system yang jelas dalam komunikasi.

Eksplorasi Mindset Pertumbuhan (Growth Mindset) Dalam Pendidikan Matematika: Tinjauan Pustaka Komprehensif dan Implikasinya Bagi Praktik Pembelajaran Pambudi, Rilo
Jurnal Pendidikan Indonesia Vol. 6 No. 12 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i12.8964

Kajian pustaka ini mengeksplorasi konsep mindset pertumbuhan (growth mindset) dalam konteks pendidikan matematika, menginvestigasi konseptualisasi, efektivitas intervensi, faktor kontekstual, dan implikasi praktisnya. Melalui analisis komprehensif terhadap literatur ilmiah terkini (2020-2025), penelitian mengungkapkan bahwa growth mindset dalam matematika merupakan konstruk multidimensional dan domain-spesifik yang dipengaruhi oleh pengalaman belajar sebelumnya dan persepsi subjektif. Intervensi berbasis growth mindset menunjukkan efektivitas moderat dalam meningkatkan performa matematis (d = 0.38), dengan efek yang lebih signifikan pada kelompok tertentu dan pada titik transisi pendidikan. Efektivitas tersebut dimediasi oleh perubahan dalam keterlibatan kognitif, kecemasan matematika, dan pola atribusional. Faktor sosio-kultural dan praktik instruksional berperan krusial dalam implementasi, dengan lingkungan kelas yang menghargai proses pembelajaran dan kesalahan sebagai kesempatan belajar lebih kondusif bagi perkembangan growth mindset. Implikasi praktis mencakup kerangka instruksional terintegrasi yang berfokus pada restrukturisasi tugas, umpan balik formatif, dan penciptaan narasi kelas yang mendukung. Penelitian menyimpulkan perlunya pendekatan sistemik dalam implementasi growth mindset sebagai bagian dari transformasi pembelajaran matematika yang lebih komprehensif.

PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Novena, Kefa Merindra Kinanthi; Pambudi, Rilo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7716

This study aims to analyze the effect of profitability on earnings management, the effect of financial leverage on earnings management, the effect of firm size on earnings management, and the effect of institutional ownership on earnings management. The research objects are manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs a purposive sampling method and obtains 219 sample observations. The data used are secondary data obtained from the IDX website and the respective companies websites. The data analysis methods used are descriptive statistics and multiple linear regression using SPSS 19 software. The results indicate that profitability has an effect on earnings management, financial leverage has an effect on earnings management, firm size has no effect on earnings management, and institutional ownership has no effect on earnings management.

PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Novena, Kefa Merindra Kinanthi; Pambudi, Rilo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7716

This study aims to analyze the effect of profitability on earnings management, the effect of financial leverage on earnings management, the effect of firm size on earnings management, and the effect of institutional ownership on earnings management. The research objects are manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs a purposive sampling method and obtains 219 sample observations. The data used are secondary data obtained from the IDX website and the respective companies websites. The data analysis methods used are descriptive statistics and multiple linear regression using SPSS 19 software. The results indicate that profitability has an effect on earnings management, financial leverage has an effect on earnings management, firm size has no effect on earnings management, and institutional ownership has no effect on earnings management.

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