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All Journal Jurnal Pendidikan Vokasi Dinamika Pendidikan STRATEGIC Journal of Business Management Education (JBME) EKSPANSI Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan Review of Islamic Economics and Finance Journal of Islamic Economics and Business
Heraeni Tanuatmodjo
Universitas Pendidikan Indonesia
Religion Economics, Econometrics & Finance Education Social Sciences

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PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING DENGAN MENGGUNAKAN MEDIA MODUL DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN AKUNTANSI PADA SISWA SMA SE-KOTA BANDUNG Purnamasari, Imas; Tanuatmodjo, Heraeni; Yuliyanti, Leni
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6597

Abstract

The results of student learning is a combination of various factors that affect the overall learning process. The phenomenon in this study is the lack of student learning outcomes are seen from the results of the national exam on economic subjects, especially the material accounting, one of the causes of the problems in the learning process, namely on how to give lessons conducted by teachers, and the use of instructional media, especially the media module.This study, use the method of the experiment to make a difference between the results of the study on the student teaching and learning by contextual the use of the media, the students are not using the models of the contextual teaching and learning to use media. Results of the analysis of 10 schools in the city of bandung at 8 school with the influence of contextual teaching and learning module, using this hypothesis can be seen from the increase is the result of study to students.
Role of School Leadership to Improve School Quality Through Hidden Curriculum Mulyani, Heni; Tanuatmodjo, Heraeni
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.29245

Abstract

AbstractThis study aims to explore the leadership role of school principals in maintaining and developing a hidden curriculum to improve school quality. The research was conducted in schools in the city of Bandung using a survey method. Data collection techniques used an open questionnaire. The results showed that the key to the success of school principals in achieving the objectives of the hidden curriculum refers to two aspects: (a) related to the character of school principals which can be seen in the integrity of female principals, leadership styles, managerial abilities of principals and competence of school principals related to the determinants of the success of the hidden curriculum which includes the authority of the school principal, the role of teachers in overseeing the implementation of the hidden curriculum, support from parents and school autonomy. Hidden curriculum that is formed the school character will improve the quality of the school.
Desentralisasi Fiskal Dan Tingkat Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2015-2019 Hardiana, R. Dian; Tanuatmodjo, Heraeni; Kurniati, Fitrina
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.25757

Abstract

This study aims to determine the performance of decentralization through Regional Sufficiency in regency/cities in West Java in 2015-2019. Fiscal decentralization gives local governments the authority to manage their own finances within the framework of legislative regulation. The research method used is descriptive, with the object of regency/city research in West Java Province in 2015-2019, the data used were sourced from secondary data released by BPS. The results of the study show that the performance of the implementation of fiscal decentralization indicated by the degree of fiscal autonomy, the ratio of dependency and the ratio of independence is still quite low, although there is an increase in the category of each indicator towards a better direction. Suggestions from the results of the study are that local governments need to increase the capacity of fiscal decentralization through increasing sources of new PAD revenue through innovations such as the development of BUMD, optimization of tax collection and local user fees through intensification and extensification.
Kajian Empirik Strategic Alliance, Islamic Ethical Behavior dan Kepercayaan dalam Perspektif Nasabah (Survei Pada Nasabah Bank Syariah Indonesia) Widjajanta, Bambang -; Lisnawati, lisnawati; Tanuatmodjo, Heraeni
Journal of Business Management Education (JBME) Vol 6, No 2 (2021)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v6i2.40152

Abstract

Tujuan penelitian ini adalah untuk mengetahui gambaran strategic alliance, Islamic ethical behaviordan kepercayaan nasabah. Desain penelitian ini adalah cross sectional. Penelitian ini menggunakan pendekatan deskriptif dengan metode explanatory survei unit analisis sebanyak 150 responden. Pengumpulan data dengan menggunakan kuesioner. Teknik analisis yang digunakan adalah teknik deskriptif dengan menggunakan distribusi frekuensi. Berdasarkan hasil penelitian menggunakan analisis deskriptif, didapatkan hasil bahwa strategic alliance berada pada kategori tinggi dengan skor 85,5%, dimensi Islamic ethical behavior berada dalam kategori tinggi dengan skor 85,7%, dan kepercayaan nasabah berada dalam kategori tinggi dengan skor 86%. Penelitian ini dilakukan pada industri perbankan dengan objek penelitiannya yaituBank Syariah Indonesia.
ELECTRONIC HUMAN RESOURCE MANAGEMENT A SYSTEMATIC LITERATURE REVIEW Tanuatmodjo, Heraeni
Journal of Business Management Education (JBME) Vol 6, No 1 (2021)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v6i1.30957

Abstract

Human resource is the basic asset to build a company that needs to be improved and managed, so that the goals set by the company can be achieved properly. The world changing into the industrial revolution 4.0 requires an appropriate information technology. Hence, in order to fulfil the organizational needs for qualified, competent, and committed employees, an electronic Human Resource Management (e-HRM) system is needed to face the challenge in the era of industrial revolution 4.0. The implementation of e-HRM gives benefits in terms of cost savings, time and energy efficiency, flexibility, and long-term growth. However, it has not been proven that a reduction in the number of employees showed savings in costs since there were some technical problems including internet network, less attractive designs, complexities in operating the application, and the strong influence of traditional culture in carrying out duties and jobs by employees.   Keywords: electronic Human Resource Management
Quality analysis of teacher-made tests in financial accounting subject at vocational high schools Heni Mulyani; Heraeni Tanuatmodjo; Rangga Iskandar
Jurnal Pendidikan Vokasi Vol 10, No 1 (2020): February
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v10i1.29382

Abstract

Assessment of student learning outcomes needs to be done using tests that meet the criteria for quality tests. This study aims to determine the quality of teacher-made tests on financial accounting subjects in Vocational High Schools. This research is descriptive research with a quantitative approach. Data collected are questions made by 32 teachers, answer sheets from 689 Accounting students. The validity of objective and essay tests using product-moment correlation. Reliability of the objective test using the KR20 formula, while the essay test using Alpha formula. Difficulty level and distinguishing power of objective tests using Anates 4. Difficulty level and distinguishing power of essay tests used Microsoft Excel 2013. The research results obtained are as follows: (1) validity of teacher-made test items cannot accurately measure learning outcomes; (2) reliability of teacher-made tests cannot show stable results despite repeated testing of the same subject; (3) teacher-made tests do not have a proportion of degree of difficulty that is suitable for use as a Mid-Semester assessment tool; (4) distinguishing power of tests made by teachers cannot distinguish students who have mastered the test material (upper or superior group) from students who have not mastered the test material (lower group or user); (5) Multiple choice test distractors made by teachers are not evenly chosen, and the key options and deception options do not function effectively. Quality analysis of teacher-made tests through item analysis is intended to identify damaged test items and to show areas that are already mastered by students.
Profitabilitas Perusahaan Asuransi Jiwa Syariah di Indonesia: Analisis Hasil Investasi, Volume Of Capital dan Firm Size Ghina Azizah Maudina; Heraeni Tanuatmodjo; Aneu Cakhyaneu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2202

Abstract

Penelitian ini bertujuan untuk melihat gambaran serta pengaruh hasil investasi, volume of capital dan firm size terhadap profitabilitas pada Perusahaan Asuransi Jiwa Syariah di Indonesia periode 2014-2019. Profitabilitas selama enam tahun terakhir mengalami fluktuasi dan hampir seluruh perusahaan asuransi jiwa syariah di Indonesia mengalami penurunan. Hal ini disebabkan karena adanya penurunan laba bersih pada Asuransi Jiwa Syariah di Indonesia dan adanya risiko menajemen perusahaan yang berdampak pada penurunan instrumen-instrumen keuangan pada perusahaan asuransi jiwa syariah di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Populasi pada penelitian ini adalah Perusahaan Asuransi Jiwa Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK). Sampel penelitian berjumlah sebelas perusahaan yang diperoleh berdasarkan teknik purpossive sampling dengan periode penelitian selama enam tahun penelitian sehingga data observasi berjumlah 66. Data yang digunakan adalah data sekunder. Teknik analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 10. Variabel dependen dalam penelitian ini adalah Profitabilitas dan variabel independen dalam penelitian ini adalah Hasil Investasi, Volume Of Capital dan Firm Size. Hasil penelitian ini menunjukkan bahwa hasil investasi berpengaruh terhadap profitabilitas dengan arah positif, Volume Of Capital tidak berpengaruh terhadap profitabilitas dan Firm Size berpengaruh positif terhadap profitabilitas. Kata kunci : Hasil Investasi, Volume Of Capital, Firm Size dan Profitabilitas
The Influence Of Risk Based Capital, Investment Returns, and Operational Costs, On the Surplus Underwriting Of Islamic Insurance Companies at the 2014-2018 Period Nita Yolanda Oktavia Fusen; Heraeni Tanuatmodjo; Aneu Cakhyaneu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2209

Abstract

This study aims to see the overview and influence of risk based capital, investment returns, and operational costs, on the surplus underwriting in Sharia general insurance companies in Indonesia period 2014-2018. Surplus underwriting over the past five years has been fluctuating and almost all sharia general insurance companies in Indonesia have decreased. This is due to the decline in performance and financial instruments in Sharia general insurance companies in Indonesia. The research methods used in this study are causality methods with a quantitative approach. The population in this research is the Sharia general insurance company registered with Otoritas Jasa Keuangan (OJK). The method used for sampling in research is by purposive sampling with the number of samples as many as eleven Sharia general insurance companies in Indonesia for 5 years of research. The data used is secondary data. The statistical analysis technique used in this study was the analysis of a regression of data panels using the Eviews 9 application. The dependent variables in this study are surplus underwriting and independent variables in this research are risk based capital, investment returns, and operational costs. The results showed that risk based capital positively affect the surplus underwriting, investment returns positively affect the surplus underwritimg and operational cost positively affect the surplus underwriting
Kinerja Bank Pembiayaan Rakyat Syariah berdasarkan Sharia Maqashid Index (Studi pada BPRS di Provinsi Jawa Barat Tahun 2016-2018) Aneu Cakhyaneu; Fani Puspitasari; Heraeni Tanuatmodjo; Firmansyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2210

Abstract

Perbankan syariah memerlukan sebuah pengukuran kinerja yang melihat dari aspek syariah atau maqashid syariah yang bertujuan untuk mewujudkan tujuan syariah yaitu menciptakan kesejahteraan ummat. Penelitian ini bertujuan untuk menganalisis kinerja Bank Pembiayaan Rakyat Syariah berdasarkan Sharia Maqashid Index (SMI) dengan menggunakan metode Simple Additive Weighthing Method (SAW). Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kuantitatif dengan dengan objek yang akan diteliti yaitu sebelas Bank Pembiayaan Rakyat Syariah (BPRS) di Provinsi Jawa barat. Hasil dari penelitian ini menyatakan bahwa yang memiliki kinerja terbaik berdasarkan Sharia Maqashid Index (SMI) yaitu BPRS Artha Karimah Irsyadi Kota Bekasi. Hal ini dikarenakan BPRS Artha Karimah Irsyadi Kota Bekasi telah didukung oleh perolehan nilai tertinggi dalam pencapaian indikator kinerja tujuan pertama (Tahdzib Al fard). Penelitian ini diharapkan dapat dijadikan bahan pertimbangan bagi instansi terkait untuk menerapkan pengukuran kinerja Bank Pembiayaan Rakyat Syariah yang sesuai dengan konsep maqashid syariah serta dijadikan bahan pertimbangan dalam mengambil langkah-langkah kebijakan yang sesuai dengan konsep syariah yang akan di gunakan kedepannya. Kata Kunci: Sharia Maqashid Index, Tahdzib Al-Fard, Iqamah Al-Adl, Jalb Al-Maslahah.
Diversivication of Financing as an Effort to Increase Profitability at Islamic Comercial Banks in Indonesia Widia Ayu Lestari; Heraeni Tanuatmodjo; Aneu Cakhyaneu
Review of Islamic Economics and Finance (RIEF) Vol 3, No 1 (2020): Review of Islamic Economics and Finance (RIEF) June 2020
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v3i1.26054

Abstract

This study aims to see the picture and the effect of diversification of bank financing on profitability in Islamic Commercial Banks in Indonesia for the period 2013-2018. ROA profitability during the last six years has fluctuated and tends to decline. This is due to the high level of problem financing. The research method used in this research is the causality method with a quantitative approach. The population in this study is Sharia Commercial Banks in Indonesia. The method used for sampling in this research is purposive sampling with a total sample of ten BUS in Indonesia for 6 years of research. The data used is secondary data. The statistical analysis technique used in this study is panel data regression analysis using Eviews 9. The dependent variable in this study is profitability with ROA ratios. Independent variables in this study are diversification of contract type financing, financing diversification of types of use, and diversification of economic sector financing. The level of diversification in this study uses the Hirschman Herfindahl Index (HHI) formula. The results showed that the Diversification of Financing Contract Type had a negative effect on profitability, the Diversification of Financing Type of Use influenced the profitability of ROA with a positive direction, and the Diversification of Financing the Economic sector had a positive effect on profitability.
Co-Authors Ahim Surachim, Ahim Aneu Cakhyaneu Aneu Cakhyaneu Disman, D Eded Tarmedi, Eded Fadli Agus Triansyah Fani Puspitasari Firmansyah Ghina Azizah Maudina Hanifah, Tania Nur Hardiana, R. Dian Heryana, Toni Imas Purnamasari Iqbal Lhutfi Irawan, Sopyan Khoirunnisa, Fairuz Kurniati, Fitrina Kussuma, Praja Kussuma, Praja Leni Nuraeni Leni Yuliyanti, Leni Lestari, Keukeu Firda Lisnawati Lisnawati M. Arief Ramdhany Maula, Rita Nikmatul Maula, Sam Alpha Mayasari Mayasari, Mayasari Mulyadi, Ajang Mulyani, Heni Nita Yolanda Oktavia Fusen Nugraha Nugraha Nugraha, N Nugrahanti, Pipin Rangga Iskandar Widia Ayu Lestari Widjajanta, Bambang - Yayat Supriyatna