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THE EFFECT OF AUDIT QUALITY ON EARNINGS MANAGEMENT (STUDY IN CONSUMER GOODS SECTOR COMPANIES WHICH LISTED ON THE INDONESIA STOCK EXCHANGE IN 2015-2016) Ina, Ina
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 7, No 1 (2018): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v7i1.39067

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The purpose of this research is to analysis and provide empirical evidence about the relationship between audit quality on earnings management and answer the research result are inconsistent regarding the relationship between audit quality on earnings management. Auditor quality in this study use size of audit firm and industry specialist auditor. The modified Jones model is used to measure discretionary accruals (the proxi for earnings management). This study uses secondary data from annual reports of consumer goods sector companies which listed on Indonesia stock exchange (idx) in 2015-2016. The method of data collection is purposive sampling method and resulted 54 firm observation. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The results indicate that audit firm size had no significant effect to earnings managementand industry specialist auditor had significant effect to earnings management.Keywords: Audit quality, Earnings management, size of auditor firm, auditor industry specialization
MOTIVASI PENGUASAAN BAHASA MANDARIN PADA PELAJAR DAN MAHASISWA KOTA PONTIANAK Ina, Ina
Jurnal Visi Ilmu Pendidikan Vol 8, No 2 (2016): APRIL 2016
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jvip.v8i2.21578

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Pada saat ini Bahasa Mandarin telah menjadi salah satu bahasa yang wajib untuk dikuasai agar mampu bersaing dalam persaingan global. Namun, Bahasa Mandarin merupakan salah satu mata pelajaran yang kurang disukai oleh para pelajar, karena dianggap susah untuk dipelajari. Motivasi merupakan salah satu faktor yang penting untuk memastikan hasil pembelajaran dapat berjalan dengan lancar dan memperoleh hasil yang telah ditentukan sebelumnya. Menurut rekapitulasi data peserta pretest HSK yang diselenggarakan oleh Hanban, RRT di Pontianak pada tahun 2015, terdapat 43 sekolah dari tingkat SD – SMA/SMK yang mengikuti simulasi ujian HSK. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada 175 responden yang terdiri dari empat (4) kelompok responden. Hasil penelitian menunjukkan bahwa faktor motivasi ekstrinsik mempunyai peranan yang sangat penting dalam memotivasi para pelajar untuk menguasai Bahasa Mandarin. Perkembangan perekonomian dan persaingan global menjadikan pembelajaran Bahasa Mandarin menjadi kebutuhan bagi setiap orang yang ingin meningkatkan kompetensi dirinya. Faktor instrinsik ketertarikan dan minat menjadi motivasi awal dan pendukung yang mendorong para pelajar dan mahasiswa untuk mencoba memahami dan mempelajari Bahasa Mandarin. Kata kunci : Bahasa Mandarin, motivasi, faktor instrinsik, faktor ekstrinsik
ANALISIS KOMPARATIF KOSAKATA “ROAD TO SUCCESS” DENGAN”CHINESE PROFICIENCY GRADING STANDARDS FOR INTERNATIONAL CHINESE LANGUAGE EDUCATION” Mellisa, Mellisa; Ina, Ina; Lusi, Lusi
VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Vol 15, No 1 (2024): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/ve.v15i1.3375

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ABSTRAKKosakata dalam pengajaran bahasa Mandarin memiliki dampak besar pada kemampuan pelajar, sehingga menjadi faktor penting dalam bahan ajar. Tahun 2021, Tes HSK mengalami perubahan dengan penambahan tingkat ujian, perluasan cakupan ujian, dan menentukan jumlah kosakata spesifik yang dibutuhkan untuk setiap tingkat.Oleh karena itu, Penelitian ini menggunakan metode literatur dan analisis komparatif untuk menganalisis dan membandingkan kosakata “Road to success”  dengan mengacu pada “Chinese Proficiency Grading Standards For International Chinese Language Education”. Hasil penelitian menunjukkan bahwa jumlah kosakata “Road to success” adalah mendukung peningkatan kemahiran bahasa Mandarin pembelajar, kosakata meningkat secara bertahap sesuai dengan kurikulum. Selanjutnya tingkat cakupan rata-rata kosakata “Road to success” dianalisis berdasarkan “Chinese Proficiency Grading Standards For International Chinese Language Education “ menunjukkan hasil cakupan kosakata setiap level yaitu HSK1 (dasar) sebesar 22%, HSK2 (dasar) sebesar 15%, HSK3 (dasar) sebesar 13%, dan HSK4 (menengah) sebesar 10%, dengan rata-rata cakupan total HSK 1-4 adalah 60%, sementara kosakata yang tidak termasuk dalam HSK 1-4 mencapai 40%. Kata Kunci: Analisis Komparatif; Bahan ajar; kosakata; standar HSKABSTRACTVocabulary in Chinese language teaching has a great impact on learners' abilities, so it is an important factor in teaching materials. In 2021, the HSK Test underwent changes by adding exam levels, expanding the scope of the exam, and determining the specific amount of vocabulary required for each level. Therefore, this study uses the method of literature and comparative analysis to analyze and compare the vocabulary of "Road to success" with reference to the "Chinese Proficiency Grading Standards For International Chinese Language Education". The results show that the number of "Road to success" vocabulary is to support the improvement of learners' Chinese proficiency, the vocabulary increases gradually according to the curriculum. Furthermore, the average coverage level of "Road to success" vocabulary analyzed based on "Chinese Proficiency Grading Standards For International Chinese Language Education" shows the results of vocabulary coverage of each level, namely HSK1 (basic) by 22%, HSK2 (basic) by 15%, HSK3 (basic) by 13%, and HSK4 (intermediate) by 10%, with an average total coverage of HSK 1-4 is 60%, while vocabulary that is not included in HSK 1-4 reaches 40%.Keyword: Comparative Analysis; Teaching materials; Vacabulary; HSK Standard
IMPLEMENTASI METODE PEMBELAJARAN BAHASA MANDARIN PADA MATA KULIAH MIKRO TEACHING Ina, Ina; Patriantoro, Patriantoro
Jurnal Visi Ilmu Pendidikan Vol 16, No 1 (2024): Januari 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jvip.v16i1.76175

Abstract

Abstract"Micro Teaching" is a mandatory course in the Mandarin Language Education Program at the Faculty of Teacher Training and Education (FKIP), Tanjungpura University, serving as preparation for students before their Practicum in Schools (PPL). The primary focus of this course is to provide students with an opportunity to apply the theoretical teaching skills they have previously learned. This descriptive study, using observation, surveys, and interviews, reveals that in teaching vocabulary, grammar, and reading, instructors in micro-teaching tend to rely on the translation method. There is also the utilization of visual aids, either separately or in combination with other methods, although instructors have not fully implemented them effectively in the classroom. The dominance of the translation method in the learning process is due to its simplicity and speed, especially considering the limitations in Mandarin language proficiency among instructors. Unfortunately, the teaching of pronounciation and Hanzi tends to be neglected, focusing solely on the sequence of writing Hanzi characters. Moreover, the interaction pattern between teachers and students, which should ideally be two-way and practical, still tends to be dominated by the role of the teacher.Keywords: Micro-teaching, Teaching Method, Chinese. Abstrak “Micro Teaching” merupakan mata kuliah wajib di Prodi Pendidikan Bahasa Mandarin FKIP Universitas Tanjungpura, sebagai persiapan bagi mahasiswa sebelum menjalani PPL di sekolah. Fokus utama mata kuliah ini adalah memberikan kesempatan kepada mahasiswa untuk menerapkan teori keterampilan mengajar yang telah dipelajari sebelumnya. Penelitian deskriptif ini dilakukan melalui metode observasi, survei, dan wawancara, dengan hasil bahwa dalam pengajaran kosakata, tata bahasa, dan bacaan, guru-guru dalam micro teaching cenderung mengandalkan metode penerjemahan. Terdapat juga penggunaan metode gambar dan ilustrasi, baik secara terpisah maupun kombinasi dengan metode lainnya, namun guru belum sepenuhnya mampu mengimplementasikannya dengan baik di kelas. Metode penerjemahan lebih dominan dalam proses pembelajaran dikarenakan kemudahannya dan kecepatannya, terlebih lagi karena adanya keterbatasan kemahiran guru dalam berbahasa Mandarin. Sayangnya, pembelajaran pelafalan dan Hanzi cenderung terabaikan karena hanya fokus pada urutan penulisan karakter Hanzi. Selain itu, pola interaksi antara guru dan siswa, yang seharusnya bersifat dua arah dan efektif, masih cenderung didominasi oleh peran guru. Kata Kunci: Micro teaching, Metode Pembelajaran, bahasa Mandarin.
ANALISIS VIDEO PENGAJARAN MIKRO MAHASISWA PRODI BAHASA MANDARIN FKIP UNIVERSITAS TANJUNGPURA ANGKATAN 2019 Edwin, Steven; Ina, Ina; Suhardi, Suhardi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 6 (2023): JUNI 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i6.66458

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Teaching methods and teaching steps are the second element to achieve the teaching goals in classroom teaching. If the teaching methods and steps are unsuitable, the student's learning and thinking methods will be affected. Chinese Language Education Study Program, Language and Art Education Department, Teacher Training and Education Faculty, Tanjungpura University provides a platform for fifth-semester students to practice their teaching abilities and skills through micro-teaching classes. In order to be a successful teacher, a prospective teacher must be able to master both aspects. The research object of this paper is the micro-teaching video of the 2019 students majoring in the Chinese Language Education Study Program, Language and Art Education Department, Teacher Training and Education Faculty, Tanjungpura University. The research in this paper is quantitative. The author conducts the observation method to observe and analyze the micro-teaching videos of the 2019 students majoring in the Chinese Language Education Study Program, Language and Art Education Department, Teacher Training and Education Faculty, Tanjungpura University. Through analysis, the author found that prospective teachers' teaching methods and teaching steps could be more varied in design, which is related to the lack of knowledge and understanding of prospective teachers on teaching methods and teaching steps.
PENGGUNAAN KARTU KATA DALAM LATIHAN KETERAMPILAN MENULIS BAHASA MANDARIN DI SMP LKIA PONTIANAK Nurfitria, Asyifa; Ina, Ina; Lusi, Lusi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 11 (2023): NOVEMBER 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i11.71109

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Chinese characters play a very important role in Chinese language teaching. Mastering Chinese characters can improve students' ability to write them. To create a good learning process, teachers can use exciting teaching methods, such as using Chinese character cards to train students to write Chinese characters. Chinese character cards are a foreign language teaching method, which is a method of teaching language through the coordination of speech and movement. This study applies Chinese character cards to improve students' ability to write Chinese characters. The subjects of the study were second-grade students in LKIA middle school. The results of the study showed that the students' ability to write Chinese characters improved after applying for the Chinese character cards. The average score on the pre-test was 56% and the average score on the post-test after the experiment was 81%. This shows that the students' mastery of the stroke order of Chinese characters increased by 25%, which proving that the use of Chinese characters cards can improve the students' ability to write Chinese characters.  
ANALISIS PERBANDINGAN MAKNA WARNA MERAH DALAM PERIBAHASA INDONESIA DAN PERIBAHASA MANDARIN Chen, Vivi; Ina, Ina; Khiong, Bun Yan
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 2 (2023): Februari 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i2.62396

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Proverbs can use various elements, one of which is color. As part of language, the word color has a specific cultural connotation and symbolic meaning. In different cultures, words of the same color may have the same cultural connotations, but may also have special symbolic meanings. Because China and Indonesia have certain differences in social and cultural backgrounds, psychological thoughts and habits of life, the people of the two countries also have differences in their observation and understanding of color. The author hopes that by comparing the similarities and differences of idioms in the two languages, it will be easier for students to master proverbs. Therefore, the author chose the analysis of the meaning of red in Indonesian and Mandarin idioms as a research. The author collects proverbs related to the color red, there are 15 Indonesian proverbs and 28 Mandarin proverbs. Through analytical research, the author can conclude that in all Indonesian proverbs containing red everything means neutral. In mandarin proverbs that contain a positive meaning there are 28.57%, which contain a neutral meaning there are 67.86%, and then contain a negative meaning there are 3.57%.
PENINGKATAN KEMAMPUAN DAYA INGAT KATA KERJA BAHASA MANDARIN MELALUI METODE PERAGAAN PADA SISWA KELAS X SMK NEGERI 8 PONTIANAK Al Vira, Syarifah; Ina, Ina; Veronica, Tjen
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 7 (2023): Juli, 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i7.67223

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At this time, Mandarin has been widely studied in various circles, bothchildren and adults. At the education level, Mandarin is also used as acompulsory subject at school. In learning Mandarin there are severalthings that must be mastered by students, such as reading, memorizingvocabulary and using vocabulary in the form of correct Mandarinsentences. However, there are several problems faced by students inlearning Mandarin which are caused by various factors, both internaland external. To improve skills in learning Mandarin, the author usesdemonstration methods in class X SMK 8 Pontianak.To understand the ability of class X students of SMK 8 Pontianak inmastering Chinese vocabulary, the writer uses demonstration methodsto improve students' memory skills in memorizing Chinesevocabulary. The research method used is divided into pre-test andpost-test. This research was conducted from 2 February 2021 to 23March 2021. Based on the pre-test results, it showed that the averagescore was 43.75. After doing research, the average of the post-testshows that the average score is 89.06. This proves that after doing thedemonstration method can improve students' Chinese language skills,can remember Chinese verbs, can also use verbs correctly.
Pengaruh Kompetensi Profesional dan Kompetensi Pedagogik Guru terhadap Motivasi Belajar Siswa pada Mata Pembelajaran Ekonomi Materi Akuntansi di SMA Negeri 11 Luwu Utara Ina, Ina; Hajerah, Hajerah Hasyim; Nuraisyiah
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 5 No. 2 (2024): (DECEMBER 2024) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v5i2.10476

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Tujcuan dari peneclitian ini adaclah untcuk menyelidiki: (1) Pengaruch kompbetensi pedagogik guru dan kompetensi profesional terhacdap motivcasi belacjar siswca pada kelas ekocnomi khususnya muatan akuntansi di SMAN 11 Luwu Utara; (2) pengcaruh kompcetensi pedagcogik dan komcpetensi profesiconal guru terhadcap moticvasi belcajar siscwa pada mata pelacjaran yang sama; selanjutnya (3) Faktor manakah yang mempengaruhi motivasi siswa untuk belajar lebih banyak?. Variabel penelitiannya adalah Motivasi Belajar (Y), Kompetensi Pedagogis (X2), Kompetensi Profesional (X1), dan Motivasi Belajar (X2). Populasi penelitian adalah 340 siswa terdaftar di SMAN 11 Luwu Utara yang sedang mempelajari akuntansi dan ekonomi. Decngan mencggunakan teknik proporsional stratified random sampling, sampel diambil sebanyak 77 siswa. Data dikumcpulkan melalui kuecsioner dan dokumecntasi. Dengan menggunakan SPSS 22 for Windows, analisis data menggunakan pengujcian instrumcen, pengcujian asumcsi tradisioncal, dan pcengujian hipotcesis. Temduan penelitian menudnjukkan : (1) Pengaruh baik dan signifidkan secadra simudltan Kompedtensi Pedagodgik Guru dan Kompedtensi Prodfesional terhaddap Modtivasi Bdelajar Siswda; (2) Komdpetensi Profesional Guru secara parsial berpedngaruh podsitif dan sigdnifikan terhadadp Motivasi Belajadr Siswda; (3) Maotivasi Baelajar Siaswa sedikit banyak dipeangaruhi secaara signifiakan dan positif oleh Kompetensi Pedaagogik Guru; dan (4) Di SMAN 11 Luwu Utara, Kodmpetensi Profesiondal mdempunyai pendgaruh yang lebih besar terhadadp Mdotivasi Bdelajar Siswda pada kelas akuntansi dan ekonomi.
ANALISIS PERBANDINGAN MAKNA PERIBAHASA YANG MENGANDUNG KATA ARAH “TIMUR, SELATAN, BARAT, UTARA” DALAM PERIBAHASA MANDARIN DAN INDONESIA Aritonang, Christine Sri Rejeki; Ina, Ina; Lusi, Lusi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 4 (2023): April, 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i4.64512

Abstract

Direction words are very commonly used in daily life, so words expressing location such as "east, south, west, north" also appear in Chinese idioms. Direction words can be combined to form different idioms. There are also idioms involving location words in Indonesian, but not many. This study analyzes the idioms related to the four directions of "east, south, west, and north" in idioms to understand the meanings, and also helps learners to better understand the cultural differences between the two idioms. This article collects 69 Chinese idioms and 6 Indonesian idioms. The result of the study is that the Chinese idioms containing the location words "east, south, west, north" are more idioms expressing behavior. Indonesian idioms are more idioms indicating the direction of behavior. Idioms with two morphemes used together are more common in Chinese idioms, while idioms with one morpheme in Indonesian idioms are more common. In addition, it was found that one Indonesian idiom and one Chinese idiom had almost the same interpretation and meaning.