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All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Ilmiah Produktif
Apriana, Ririn
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Economics, Econometrics & Finance

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Sistem Pembalajaran Berbasis Teknologi Pada Mata Kuliah Akuntansi Manajemen Untuk Meningkatkan Efektivitas Dan Efisiensi Pembelajaran: Technology Based Learning System in Management Accounting Course to Enhance Learning Effectiveness and Efficiency Husen, Sri Rahayu; Apriana, Ririn
Jurnal Ilmiah Produktif Vol. 13 No. 1 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i1.894

Abstract

The development of information technology has driven a paradigm shift in the world of education, including in higher education learning. This study aims to examine the implementation of technology-based learning systems, specifically the use of Learning Management Systems (LMS) and interactive media, in enhancing the effectiveness and efficiency of learning in the Management Accounting course. The research method used is quantitative with a quasi-experimental design. The research sample consists of 60 management program students, divided into two groups: the experimental group, which uses technology-based learning, and the control group, which follows the conventional method. Data collection is conducted through pre-test, post-test, questionnaires, observation, and interviews. Data analysis is performed using t-test (independent sample t-test) and descriptive analysis. This study concludes that technology-based learning systems not only improve effectiveness in achieving learning outcomes but also enhance efficiency in the use of time and resources.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PENGAWASAN TERHADAP KUALITAS LAPORAN KEUANGAN Yusni, Yusni; Apriana, Ririn; Ndiak, Rosma
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 3 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i3.198

Abstract

The purpose of this study is to determine the effect of the Implementation of Government Accounting Standards and Financial Supervision on the Quality of Financial Reports at the Banggai Regency Human Resources Development Agency Office. The analysis method used in this study is a quantitative analysis method, the analysis tool used to analyze data using SPSS 25. While the data sources in this study use primary data and secondary data. Based on the results of data analysis using SPSS 25, it shows that the results of the t-test show that all independent variables, namely the Implementation of Government Accounting Standards (X1), and Financial Supervision (X2), have a partial influence on the Quality of Financial Reports (Y) at the Banggai Regency Human Resource Development Agency Office. From the results of the ANOVA (analysis of variance) test or F test, the F-count is 8.781 and the F-table is 3.29. With this comparison, it can be seen that the F-count = 8.781> F-table value = 3.29, which means that it simultaneously has a positive and significant effect, and from the results of the study, it is partially shown that the variable for the application of government accounting standards (X1) has a regression coefficient value of 0.478 and the t-test value shows a t-count value = 2.514> from the t-table value = 2.034. This shows that the variable for the application of government accounting standards (X1) has an effect on the quality of financial reports (Y) and the financial supervision variable (X2) has a regression coefficient value of 0.411 and a value of The t-test shows the t-count value = 2.881 > from the t-table value = 2.034, this shows that partially the financial supervision variable has a positive and significant influence on the quality of financial reports (Y) at the Banggai Regency Human Resources Development and Personnel Agency,
Co-Authors Husen, Sri Rahayu Ndiak, Rosma Yusni Yusni