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The Acceptance Analysis of Financial Accounting Standards for Entities Without Public Accountability (Fas-Ewpa) in Cirebon Regency Cooperatives Using Technology Acceptance Model (Tam) Permana, Intan; Thomas, Partono; Kardoyo, Kardoyo
Journal of Economic Education Vol 8 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.32452

The Indonesian Government has ratified Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in bahasa Indonesia known as SAK-ETAP) in 2009 as guidelines for financial reporting for entities without public accountability, one of which is cooperative (koperasi).The large number of cooperatives in Cirebon Regency that have carried out annual member meeting but lacking implementation of FAS-EWPA is still considered as a constraint. The purpose of this study is to analyze the acceptance of cooperative administrators towards FAS-EWPA using Technology Acceptance Model (TAM). This research uses a quantitative method with path analysis using SPSS 20.0 for windows and Sobel Test Calculator to determine the significance of intervening variables. The number of population in this study is 193 cooperatives in Cirebon Regency with a total sample of 65 cooperatives. The results of this study indicates positive correlations on : education towards perceived usefulness, perceived ease, and intention to use; subjective norms toward perceived usefulness and perceived ease; organizational factors toward perceived usefulness, perceived ease, and intention to use; perceived usefulness towards intention to use; and perceived ease towards intention to use.There is no correlation between subjective norms and intention to use. The difference between this research and several previous studies is that the use of external variables such as education and organizational factors influencing TAM is rarely used in previous studies.

Pembelajaran Daring Menggunakan Model Pembelajaran Think Talk Write Berbantuan Padlet untuk Meningkatkan Hasil Belajar Siswa Widyanto, Prasetyo; Wardani, Naniek Sulistya; Permana, Intan
Lembaran Ilmu Kependidikan Vol 50, No 1 (2021): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v50i1.29372

Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa kelas 5 menggunakan model Think Talk Write berbantuan media Padlet. Penggunaan Padlet pada model pembelajaran Think Talk Write bermaksud untuk menciptakan pembelajaran yang memfasilitasi untuk belajar secara mandiri dan berkolaborasi dalam pembelajaran daring. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas 5 SD Negeri Kalicacing 02 tahun pelajaran 2020/2021. Teknik pengumpulan data yang digunakan adalah tes uraian. Hasil penelitian menunjukkan bahwa model Think Talk Write berbantuan Padlet dapat meningkatkan hasil belajar siswa pada pembelajaran daring. Rata-rata hasil belajar siswa pada tiap siklus selalu meningkat. Awalnya hasil tes kemampuan menalar siswa pada Pra Siklus hanya mencapai 53,6, kemudian terjadi peningkatan pada siklus I menjadi 65,7, pada Siklus II juga mengalami peningkatan menjadi 77,8.

The Acceptance Analysis of Financial Accounting Standards for Entities Without Public Accountability (Fas-Ewpa) in Cirebon Regency Cooperatives Using Technology Acceptance Model (Tam) Permana, Intan; Thomas, Partono; Kardoyo, Kardoyo
Journal of Economic Education Vol 8 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.32452

The Indonesian Government has ratified Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in bahasa Indonesia known as SAK-ETAP) in 2009 as guidelines for financial reporting for entities without public accountability, one of which is cooperative (koperasi).The large number of cooperatives in Cirebon Regency that have carried out annual member meeting but lacking implementation of FAS-EWPA is still considered as a constraint. The purpose of this study is to analyze the acceptance of cooperative administrators towards FAS-EWPA using Technology Acceptance Model (TAM). This research uses a quantitative method with path analysis using SPSS 20.0 for windows and Sobel Test Calculator to determine the significance of intervening variables. The number of population in this study is 193 cooperatives in Cirebon Regency with a total sample of 65 cooperatives. The results of this study indicates positive correlations on : education towards perceived usefulness, perceived ease, and intention to use; subjective norms toward perceived usefulness and perceived ease; organizational factors toward perceived usefulness, perceived ease, and intention to use; perceived usefulness towards intention to use; and perceived ease towards intention to use.There is no correlation between subjective norms and intention to use. The difference between this research and several previous studies is that the use of external variables such as education and organizational factors influencing TAM is rarely used in previous studies.

Pembelajaran Daring Menggunakan Model Pembelajaran Think Talk Write Berbantuan Padlet untuk Meningkatkan Hasil Belajar Siswa Widyanto, Prasetyo; Wardani, Naniek Sulistya; Permana, Intan
Lembaran Ilmu Kependidikan Vol 50, No 1 (2021): April: Curriculum and Learning, Technology and Innovation in Education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v50i1.29372

Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa kelas 5 menggunakan model Think Talk Write berbantuan media Padlet. Penggunaan Padlet pada model pembelajaran Think Talk Write bermaksud untuk menciptakan pembelajaran yang memfasilitasi untuk belajar secara mandiri dan berkolaborasi dalam pembelajaran daring. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas 5 SD Negeri Kalicacing 02 tahun pelajaran 2020/2021. Teknik pengumpulan data yang digunakan adalah tes uraian. Hasil penelitian menunjukkan bahwa model Think Talk Write berbantuan Padlet dapat meningkatkan hasil belajar siswa pada pembelajaran daring. Rata-rata hasil belajar siswa pada tiap siklus selalu meningkat. Awalnya hasil tes kemampuan menalar siswa pada Pra Siklus hanya mencapai 53,6, kemudian terjadi peningkatan pada siklus I menjadi 65,7, pada Siklus II juga mengalami peningkatan menjadi 77,8.

Dampak Problem Based Learning Untuk Meningkatkan Keterampilan Kolaborasi dalam Pembelajaran Tematik Hartina, Aprilian Wahyu; Wahyudi; Permana, Intan
Journal of Education Action Reseach Vol 6 No 3 (2022): August 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jear.v6i3.49828

Permasalahan yang muncul pada saat pembelajaran di kelas adalah pada keterampilan kolaborasi peserta didik yang masih rendah. Keterampilan kolaborasi peserta didik dibiasakan untuk bekerjasama dalam kelompok, pembagian tugas, berpendapat dalam kelompok, dan ketergantungan kepada teman. Hal ini disebabkan karena guru hanya berpedoman pada buku pendamping, buku guru dan buku siswa. Tujuan penelitian ini adalah untuk menganalisis dampak problem based learning untuk meningkatkan keterampilan kolaborasi dalam pembelajaran tematik. Model yang digunakan dalam penelitian dari Stringer E.T. Penelitian Stringer berupa siklus yang terdiri dari tiga aspek, yaitu look (melihat), think (berfikir), act (beraksi). Teknik pengumpulan data menggunakan observasi. Instrumen penelitian berupa lembar observasi. Teknik analisis yang digunakan yaitu analisis kuantitatif dan kualitatif. Hasil dari penelitian menunjukkan rata-rata kolaborasi antar peserta didik pada siklus I dan II meningkat sebesar 5,45. Rata-rata kolaborasi antar peserta didik pada siklus I awalnya berada pada angka 78,38, kemudian bertambah pada siklus II menjadi 83,83. Model PBL dapat meningkatkan keterampilan kolaborasi peserta didik. Implikasi penelitian ini diharapkan guru dapat meningkatkan kemampuan dalam mendesain pembelajaran PBL, sehingga dapat meningkatkan kemampuan kolaborasi siswa.

Perceived Behavioural Control and Subjective Norms Influence Entrepreunial Intention Ramdani, Muhammad Fathullah; Puspita, Dinda Sri; Permana, Intan; Maulani, Galih Abdul Fatah; Hamdani, Nizar Alam
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 6 No 1 (2024): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v6i1.931

Entrepreneurial intent is the desire or motivation of an individual to become an entrepreneur and start a business or venture. Among various age groups, Indonesia's Gen Z generation is known to have an interest in entrepreneurship that is below the average 1.60% of 18.94%. To increase entrepreneurial interest among Gen Z, an approach is needed, as well as the creation of an environment that develops entrepreneurial potential. This study used a survey distributed online and in person to 115 randomly selected respondents, with response rate of 50.4% and a total of 73 respondents recorded, representing approximately 30.43%. Therefore, the sample size for this study was 58 respondents who provided varied assessments for all items, and the researchers also divided the respondents into groups based on their age, specifically Generation Z. The researcher distributed the questionnaire through direct surveys and online distribution. The tool used by researcher to obtain respondents was a physical questionnaire, which was distributed directly to the respondents. The program used to analyze the data using regression analysis was Statistical Product and Service Solution (SPSS) to meet the criteria for data analysis using regression, which was applied on interval-scale data. The researcher performed arithmetic calculations on the data collected from the respondents. The research results were accurate and reliable with a significance level of 95%. The research findings pertain to the influence of perceived behavioral control and subjective norms on entrepreneurial intention. Based on the results of this study, it is hoped that the findings will be beneficial to the respondents and readers for further research.

Analysis of Influence Internal Locus of Control toward Opportunity Recognition through Entrepreneurial Intention Al Jauzi, Mohamad Refi Alamsyah; Isnawati, Isnawati; Supriyadi, Didit; Solihat, Asri; Permana, Intan
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 6 No 1 (2024): Vol 6 No 1 (2024): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v6i1.932

The concept of opportunity recognition refers to the process of identifying potential business opportunities by individuals. In recent years, the agricultural industry sector has exhibited the lowest rate of growth in comparison to other industrial sectors. The objective of this research is to enhance the capacity to analyse business opportunities with entrepreneurial intentions and self-control, with a view to developing future businesses. In this study, researchers utilised a combination of electronic mail and in-person interviews, employing a random sample of 708 individuals. The survey garnered a response rate of 84%, resulting in a total of 75 respondents who provided ratings for all items. The research instrument employed was a questionnaire comprising Likert scale statements, which were distributed through both online and direct channels, with physical questionnaires being provided to respondents. The analysis of the data was conducted using structural equation modelling (SEM). The research findings are accurate and reliable, with a significance level of 95%. The results of this study demonstrate that internal locus of control influences opportunity recognition through entrepreneurial intention. Furthermore, the results indicate that internal locus of control functions as a regulatory factor in the development of a business, entrepreneurial intention serves as a motivating factor for the establishment of a business in the future, and the ability to analyse potential business opportunities.

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