Subeki, Ahmad
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Escalation of Commitment: Supporting Role from Accountants Novriansa, Agil; Subeki, Ahmad; Aryanto, Aryanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.%p

Abstract

Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior. 
DESKRIPSI IMPLEMENTASI PEMBELAJARAN BERBASIS PROYEK TERHADAP PENGEMBANGAN LITERASI SAINS SISWA DI SDN WADAS IV KARAWANG Anindyta, Minerva; Subeki, Ahmad; A’liyah, Umi Habibahtul; Ambar, Kurniasari
ELEMENTARY: Jurnal Inovasi Pendidikan Dasar Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/elementary.v6i1.8974

Abstract

This research aims to describe, analyze the contribution, and identify the supporting and inhibiting factors in the implementation of the Project-Based Learning PjBL model in developing students' scientific literacy at SDN Wadas IV Karawang. This qualitative study, utilizing a case study method, involved one fifth-grade science teacher and ten students. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman model. The findings indicate that the teacher successfully implemented the PjBL steps systematically. Students actively participated in scientific activities (such as project design and presentation), resulting in products like scientific posters and alternative energy models, which made learning more meaningful. The application of PjBL proved effective in enhancing students' scientific literacy, particularly in the aspects of knowledge, skills (critical thinking and collaboration), and scientific attitude. Although constraints such as limited time and facilities were identified, teacher support and student enthusiasm served as the key success factors. It is concluded that the PjBL model is effective in developing the scientific literacy of elementary school students and is relevant for application within the Merdeka Curriculum, as it promotes active, collaborative, and contextual learning. ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan, menganalisis kontribusi, serta mengidentifikasi faktor pendukung dan penghambat implementasi model Project-Based Learning (PjBL) dalam pengembangan literasi sains siswa di SDN Wadas IV Karawang. Penelitian kualitatif dengan metode studi kasus ini melibatkan satu guru IPA kelas V dan sepuluh siswa. Data diperoleh melalui observasi, wawancara, dan dokumentasi, dan dianalisis menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa guru berhasil melaksanakan langkah-langkah PjBL secara sistematis. Siswa aktif berpartisipasi dalam kegiatan ilmiah (misalnya merancang proyek dan presentasi), menghasilkan produk seperti poster ilmiah dan model energi alternatif, yang membuat pembelajaran lebih bermakna. Penerapan PjBL terbukti efektif meningkatkan literasi sains siswa, terutama pada aspek pengetahuan, keterampilan (berpikir kritis dan bekerja sama), dan sikap ilmiah. Meskipun ditemukan kendala pada keterbatasan waktu dan fasilitas, dukungan guru dan antusiasme siswa menjadi faktor kunci keberhasilan. Disimpulkan bahwa model PjBL efektif dalam mengembangkan literasi sains siswa sekolah dasar dan relevan diterapkan dalam Kurikulum Merdeka karena mendorong pembelajaran aktif, kolaboratif, dan kontekstual.