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All Journal JAM JURNAL RELASI STIE MANDALA JEMBER Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Inovasi Bisnis (Inovbiz) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) JEKPEND Jurnal Ekonomi dan Pendidikan Majalah Ilmiah Gema Maritim El-kahfi : Journal of Islamic economics Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Jurnal Sylva Lestari Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding International Applied Business and Engineering Conference Socius: Social Sciences Research Journal Relasi : Jurnal Ekonomi
Suharyono, Suharyono
Politeknik Negeri Bengkalis
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Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting Suharyono, Suharyomo; Mule, Yurika Ariati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.644 KB) | DOI: 10.32486/aksi.v4i2.337

Abstract

Based on semester credit units (SKS) students must be able to complete public sector accounting subjects correctly in accordance with the provisions. This study was conducted to determine whether there is a difference in understanding the learning outcomes of advanced public sector accounting courses between classes A and B. To test the analysis using the Mann-Whitney nonparametric test. The population in this study were 52 4th semester students in the D4 Accounting Public Accounting Study Program. The results of this study indicate that learning understanding or the ability of students in advanced public sector accounting courses between class A and class B are different. Differences in the learning environment in advanced public sector accounting courses in each class affect student learning outcomes
PENGARUH MYOB TEST CLINIC TERHADAP KOMPETENSI MAHASISWA Suharyono, Suharyono
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.523 KB) | DOI: 10.25139/jaap.v2i2.1229

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh pelaksanaan MYOB test clinic terhadap peningkatan kompetensi mahasiswa pada Program Studi D4 Akuntansi Keuangan Publik.  Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner.  Responden penelitian ini adalah mahasiswa Prodi D4 Akuntansi Keuangan Publik yang berjumlah 52 responden.  Metode analisis data yang digunakan adalah analisis statistik regresi berganda.  Berdasarkan hasil evaluasi pelaksanaan MYOB test clinic, nilai rata-rata yang diperoleh terjadi peningkatan yaitu dari sebelumnya 48 menjadi 74 atau meningkat 52%.  Hasil penelitian menunjukkan bahwa variabel metode, materi, instruktur MYOB test clinic tidak berpengaruh terhadap kompetensi mahasiswa pada Program Studi D4 Akuntansi Keuangan Publik. Kontribusi pengaruh variabel metode, materi, dan instruktur MYOB test clinic terhadap kompetensi mahasiswa hanya sebesar 1,9% dan sisanya sebesar 98,1% dipengaruhi oleh variabel-variabel yang lain.
Evaluasi Dana Desa dan Alokasi Dana Desa Pada Desa Bantan Tengah Tahun Anggaran 2019 Nana, Devita Mardalena; Suharyono
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.5

Abstract

This research consign to knowing evaluation of village funds and allocation of village funds to the village of Bantan Tengah for the 2019 fiscal year (case study in the village of Central Bantan). The type of research that use in this case as deskriptif kualitatif. The results of this research is showing that the use of village funds and the allocation of village funds in the middle of bantan village have not been used to the fullest, because there are still a number of unrealized. Unrealized funds from village funds are Rp. 113,775,041, -, 9.58% of the total budget, while funds from the allocation of village funds amounted to Rp. 717,334,285, - 32.73% of the total budget. Activities programs, while the unrealized activities are management of villageowned libraries, construction / rehabilitation / improvement of road infrastructure, social training / extension / about the environment, strengthening and increasing the capacity of security personnel, port maintenance, construction / rehabilitation / upgrading of buildings / infrastructure, developing village information systems, organizing PAUD / TK / TPA / TKA / TPQ / Madrasah, maintenance of residential neighborhood / alley roads, maintenance of facilities cultural infrastructure, youth development / youth / sports clubs, disaster management activities, the most dominant program that is not realized, namely the infrastructure development.
PENGARUH MYOB TEST CLINIC TERHADAP KOMPETENSI MAHASISWA Suharyono, Suharyono
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.523 KB) | DOI: 10.25139/jaap.v2i2.1229

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh pelaksanaan MYOB test clinic terhadap peningkatan kompetensi mahasiswa pada Program Studi D4 Akuntansi Keuangan Publik.  Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner.  Responden penelitian ini adalah mahasiswa Prodi D4 Akuntansi Keuangan Publik yang berjumlah 52 responden.  Metode analisis data yang digunakan adalah analisis statistik regresi berganda.  Berdasarkan hasil evaluasi pelaksanaan MYOB test clinic, nilai rata-rata yang diperoleh terjadi peningkatan yaitu dari sebelumnya 48 menjadi 74 atau meningkat 52%.  Hasil penelitian menunjukkan bahwa variabel metode, materi, instruktur MYOB test clinic tidak berpengaruh terhadap kompetensi mahasiswa pada Program Studi D4 Akuntansi Keuangan Publik. Kontribusi pengaruh variabel metode, materi, dan instruktur MYOB test clinic terhadap kompetensi mahasiswa hanya sebesar 1,9% dan sisanya sebesar 98,1% dipengaruhi oleh variabel-variabel yang lain.
Evaluasi Pembelajaran Mata Kuliah Audit Pada Mahasiswa Politeknik Negeri Bengkalis Suharyono, Suharyono
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 4, No 1 (2021): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v4i1.16160

Abstract

This research was conducted to answer doubts over the competence of students in the field of auditing at D4 Public Financial Accounting Study Program, Bengkalis State Polytechnic. This study aims to compare learning outcomes and student competencies and learning business performance in the audit course for one semester. All students who have taken the audit course become the population as well as the sample in the study to ensure that the results obtained in the study will represent the whole student without exception. Based on the SPSS output on the Mann Whitney nonparametric statistical difference test, the sig result is 34.8%. The sig number of 34.8% is certainly greater than the alpha value of 5%. Thus, it is clear that based on the evaluation of the learning outcomes of the audit course between class A and class B students of the Bengkalis State Polytechnic Public Financial Accounting Study Program, there is no difference. This proves that the teaching methods that have been applied in the lecture process have improved students 'skills and knowledge in the field of audit, both in class A and in class B. A good lecture process or knowledge transfer even though it is in a different class will have an impact on increasing the knowledge and competence of students in auditing the financial statements of a company
PENGARUH MYOB TEST CLINIC TERHADAP KOMPETENSI MAHASISWA Suharyono, Suharyono
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.523 KB) | DOI: 10.25139/jaap.v2i2.1229

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh pelaksanaan MYOB test clinic terhadap peningkatan kompetensi mahasiswa pada Program Studi D4 Akuntansi Keuangan Publik.  Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner.  Responden penelitian ini adalah mahasiswa Prodi D4 Akuntansi Keuangan Publik yang berjumlah 52 responden.  Metode analisis data yang digunakan adalah analisis statistik regresi berganda.  Berdasarkan hasil evaluasi pelaksanaan MYOB test clinic, nilai rata-rata yang diperoleh terjadi peningkatan yaitu dari sebelumnya 48 menjadi 74 atau meningkat 52%.  Hasil penelitian menunjukkan bahwa variabel metode, materi, instruktur MYOB test clinic tidak berpengaruh terhadap kompetensi mahasiswa pada Program Studi D4 Akuntansi Keuangan Publik. Kontribusi pengaruh variabel metode, materi, dan instruktur MYOB test clinic terhadap kompetensi mahasiswa hanya sebesar 1,9% dan sisanya sebesar 98,1% dipengaruhi oleh variabel-variabel yang lain.
Evaluasi Penggunaan Dana Desa dan Alokasi Dana Desa Suharyono Suharyono
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.602 KB) | DOI: 10.33087/jiubj.v20i2.963

Abstract

Development is the most important thing in the countryside. All that can be seen from the way the government manages its finances, including village funds and village funds. This study discusses the evaluation of the use of village funds and allocation of funds. The type of research used is descriptive qualitative. The results of this study indicate how the use of village funds and village funds in BM has not been used to its full potential, because there are still a number of program activities that are not realized. While unrealized activities are management of village-owned libraries, security capacity building and improvement, construction / repair / construction of buildings, construction of village information systems, education programs, and disaster management activities.
Pengaruh Perencanaan Serta Pelaksanaan dan Penatausahaan Terhadap Pertanggungjawaban Keuangan BUMDes Teguh Widodo; Suharyono Suharyono
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.414

Abstract

This study aims to determine the effect of planning (X1), implementation and administration (X2) variables on accountability (Y). The object of this research is BUMDes in Bengkalis Regency, Riau. The method of determining the sample in this study using purposive sampling with a total sample of 32 BUMDes. The results of the study prove that the planning (X1), implementation and administration (X2) variables for accountability (Y) are partially or simultaneously. This proves that in BUMDes management, planning and implementation as well as administration in accordance with regulations and standard operating procedures will have an impact on optimal BUMDes management accountability. Keywords: Planning, Implementation, Administration, Accountability, BUMDes.
Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting Suharyono; Yurika Mule
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Based on semester credit units (SKS) students must be able to complete public sector accounting subjects correctly in accordance with the provisions. This study was conducted to determine whether there is a difference in understanding the learning outcomes of advanced public sector accounting courses between classes A and B. To test the analysis using the Mann-Whitney nonparametric test. The population in this study were 52 4th semester students in the D4 Accounting Public Accounting Study Program. The results of this study indicate that learning understanding or the ability of students in advanced public sector accounting courses between class A and class B are different. Differences in the learning environment in advanced public sector accounting courses in each class affect student learning outcomes
PENERAPAN PEMBELAJARAN AKUNTANSI BERBASIS APLIKASI PADA MAHASISWA TEKNIK INFORMATIKA POLITEKNIK NEGERI BENGKALIS Suharyono Suharyono
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 5, No 2 (2021): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v5i2.6938

Abstract

Akuntansi bukanlah seni yang dapat dikuasai dengan mudah.  Dalam melakukan transfer kompetensi dibutuhkan seni yang spesial, khususnya bagi mahasiswa yang bukan dari Fakultas Ekonomi dan Bisnis. Penelitian ini dilakukan untuk mengukur kemampuan mahasiswa dari hasil belajar mata kuliah akuntansi. Metode penelitian ini dapat dikategorikan penelitian kuantitatif. Uji Mann-Whiteney dipilih sebagai alternatif dalam pengolahan data. Jumlah populasi dalam penelitian ini adalah 57 orang mahasiswa semester 1 Program Studi D3 Teknik Informatika kelas A dan kelas B selama satu semester. Hasilnya adalah kemampuan mahasiswa mengoperasikan aplikasi akuntansi antara kelas A dan B secara rata-rata adalah sama. Artinya mahasiswa mampu membuat file perusahaan, melakukan pengaturan daftar, menginput saldo awal, mencatat transaksi, dan menyajikan laporan keuangan.
Co-Authors Aras Perma DEWI SARTIKA DWI ASTUTI Eko Darmawan Kurniawan, Septian Lidya Wati Marhadi Sastra Mujiono Mujiono Mule, Yurika Ariati Nana, Devita Mardalena Naya Jesika Ananda Nazrantika Sunarto Ningrum Astriawati Purwantono Rosmida, Rosmida Sri Hidayati Tanto Pratondo Utomo Teguh Widodo Widia Rini Hartari Yurika Mule