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All Journal Jurnal Penelitian dan Evaluasi Pendidikan WARTA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdimas Universal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pelita PAUD

SURTIKANTI SURTIKANTI

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Author-ID : 1756664

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Articles

Pengembangan bahan Pembelajaran Berbantuan komputer (PBK) untuk Memfasilitasi Active Learning dalam Mata Kuliah Landasan Kependidikan Surtikanti Surtikanti
Jurnal Penelitian dan Evaluasi Pendidikan Vol 7, No 2 (2005)
Publisher : Graduate School, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pep.v7i2.2017

Penelitian ini bertujuan untuk: (1) mengembangkan software PBK mata kuliah Landasan Kependidikan sebagai salah satu sumber media alternatif dalam rangka mencapai efektivitas, efisiensi dan daya tank untuk belajar; (2) menerapkan prinsip-prinsip desain pembelajaran (instructional design) dalam software pembelajaran Landasan Kependidikan; (3) Menentukan kelayakan produk pembelajaran landasan kependidikan berbantuan komputer agar dapat memfasilitasi active learning. Subjek penelitian terdiri dari 2 orang, (1 orang ahli mated dan 1 orang ahli media), 6 orang mahasiswa untuk uji coba kelompok kecil, dan 20 orang mahasiswa untuk uji coba lapangan. Data yang dijaring sesuai dengan jenisnya. Data kuantitatif dianalisis dengan statistik deskriptif sedangkan data kualitatif dengan naratif deskriptif. Hasil penelitian menunjukkan, bahwa: (1) Bahan PBK yang dirancang efektif digunakan untuk mencapai tujuan pembelajaran; (2) Bahan PBK memiliki efisiensi waktu yang tinggi dalam penyampaian isi pembelajaran; (3) Bahan PBK yang digunakan memiliki daya tarik yang tinggi; (4) isi program PBK sesuai dengan prinsip-prinsip desain pembelajaran; dan (5) program PBK ini dapat memfasilitasi strategi active learning. Kata kunci: pembelajaran berbantuan komputer, strategi active learning.

Pelatihan Model-Model Pembelajaran Anak Usia Dini di Pos PAUD Kecamatan Delanggu, Kabupaten Klaten Ummi Hany Eprilia; Surtikanti Surtikanti; Aryati Prasetyarini
WARTA LPM WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v19i3.3229

The training for kindergarten teachers was conducted to equip them with knowlegde on the models of teaching to young learners. In general, the training involves the concept of teaching model, atractive model and its implementation, basic concept of teaching mathematics, reading and writing, and children cognitive development. After training, set of questionaire was distributed to see whether they master the knowledge given or not and to identify the teachers’ needs to determine the next topic. Based on the questionaire, it was found that they need to learn classroom management, curriculum, and teaching methods. Since most of the participants (80%) were housewives who did not have background knowledge on teaching young leaners, it was difficult enough to explain the knowledge. However, the participants confessed that they get knowlegde on how to teach young learners.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DI DALAM PROSES PENGADAAN BARANG DAN JASA Yarry Septia Larasati; Dadang Sadeli; Surtikanti Surtikanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

The aim of this study is to obtain empirical data about the influence of internal control role, whistleblowing system, and good governance both partially and simultaneously to the prevention of fraud. This research involving 53 respondents in the scope of Directorate General of Marine Spatial Management Ministry of Marine Affairs and Fisheries, Republic of Indonesia. This research apply a survey by questionnaire as research instrument while methods used to process and analyze data on research are descriptive analysis and analysis of multiple regression. The results show that internal control role, whistleblowing system, and good governance have significant effects against fraud prevention partially, with count t larger than t table and positive value of regression. Furthermore, internal control role, whistleblowing system and good governance effect simultaneously to the prevention of fraud with the count f larger than f table. From this study, it can be concluded that internal control role, whistleblowing system and good governance whether partially and simultaneously effect prevention of fraud. Keywords: Internal Control, Whistleblowing System, Good Governance, Prevention of Fraud

Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba Thomas Junior Sibarani; Nur Hidayat; Surtikanti Surtikanti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 01 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30

Dukungan Manajemen Puncak, Kemampuan Teknik, Pelatihan Karyawan dan Kinerja Sistem Informasi Akuntansi Perbankan Dwinanto Priyo Susetyo; Dadang Sadeli; Surtikanti Surtikanti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T This research is motivated by a number of banking companies are less able to provide good service to customers, especially relating to electronic transactions. The purpose of this study was to determine the effect of top management support, technical capabilities and training of employees on the performance of accounting information systems. This study used a survey by distributing questionnaires by 73 bank’s employees as of accounting information systems. The test results show that support of top management and the ability of users of information systems affect the performance of accounting information systems but employee training has no effect on the performance of accounting information systems. A B S T R A K Penelitian ini dilatarbelakangi oleh banyaknya perusahaan perbankan yang kurang dapat memberikan pelayanan yang baik terhadap nasabah khususnya yang berhubungan dengan transaksi elektronik. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dukungan manajemen puncak, kemampuan teknik dan pelatihan karyawan terhadap kinerja sistem informasi akuntansi. Penelitian ini menggunakan survei dengan menyebarkan kuesioner sebanyak 73 pegawai bank di wilayah Sukabumi. Sampel yang diambil dari populasi tersebut adalah pemakai sistem informasi akuntansi. Hasil pengujian menunjukkan bahwa dukungan manajemen puncak dan kemampuan pemakai sistem informasi berpengaruh terhadap kinerja sistem informasi akuntansi tetapi pelatihan karyawan tidak berpengaruh terhadap kinerja sistem informasi akuntansi. JEL Classification: M53, M41

Keputusan Manajemen Memediasi Pengaruh Gross Profit Margin Terhadap Benchmarking Agresivitas Pajak Santi Sani; Surtikanti Surtikanti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 01 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT The aim of research to determine how much influence the gross profit margin on a tax aggressiveness benchmarking with pemediasi management decisions. Correlational quantitative research methods with PLS regression analysis techniques SmartPLS 3.0 program and selection of samples by purposive sampling methodThe results showed a significant influence between the gross profit margin on a tax aggressiveness mediated management decisions in this case financial leverage and dividend policy. Contributions of research can provide a signal to the fund owner (shareholder) the placement of capital in companies that commit acts of tax aggressiveness, and the regulator can be considered the formulation of the rules-setting debt and dividends related to the effect of tax payments arising from tax aggressiveness action. A B S T R A K Tujuan penelitian untuk mengetahui seberapa besar pengaruh gross profit margin terhadap benchmarking agresivitas pajak dengan pemediasi keputusan manajemen. Metode penelitian kuantitif korelasional dengan tehnik analisis regresi PLS program SmartPLS 3.0 dan pemilihan sampel dengan metode purposive sampling. Hasil penelitian menunjukkan pengaruh yang signifikan antara gross profit margin terhadap agresivitas pajak dimediasi keputusan manajemen dalam hal ini financial leverage dan kebijakan dividen. Kontribusi penelitian dapat memberikan signal terhadap pemilik dana (shareholder) terhadap penempatan modal pada perusahaan yang melakukan tindakan agresivitas pajak, dan bagi regulator dapat menjadi pertimbangan perumusan peraturan penetapan hutang dan dividen terkait dengan efek pembayaran pajak yang ditimbulkan dari tindakan agresivitas pajak. JEL Classification: M41, H25

Determinan Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia Rinzany Megasari AWS; Surtikanti Surtikanti; Darmansyah Darmansyah
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.02.15

ABSTRACT Profit growth is a ratio that indicates a company›s ability to increase net income over the previous year. The higher the profit growth ratio, the better the financial performance of an enterprise. This study aims to examine the influence of current ratio, debt to asset ratio, total asset turnover, and net profit margin on profit growth of consumer goods manufacturing sector in Indonesia Stock Exchange Year 2011-2015. The sample technique used in this research is purposive sampling. There are 21 companies used during the research. The analysis technique used in this research is panel data regression analysis using EViews 10. The sample data is tested by using hypothesis test done by using R², F test, and T test.The results of this study indicate that partially current ratio (CR), and debt to asset ratio (DER) have significant and negative effect, Total Asset Turnover (TAT) has a significant positive effect while Net Profit Margin (NPM) has no significant and positive effect on profit growth Manufacturing of industrial goods sector in Indonesia Stock Exchange Year 2011-2015. ABSTRAK Pertumbuhan laba adalah rasio yang menunjukkan kemampuan perusahaan meningkatkan laba bersih dibanding tahun sebelumnya. Semakin tinggi rasio pertumbuhan laba, semakin baik kinerja keuangan suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari current ratio, debt to asset ratio, total asset turnover, dan net profit margin terhadap pertumbuhan laba perusahaan manufaktur sektor barang konsumsi di Bursa Efek Indonesia Tahun 2011-2015. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 21 perusahaan yang digunakan selama penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan EViews 10. Sampel data diuji dengan menggunakan uji hipotesis dilakukan dengan menggunakan R², uji F, dan uji T. Hasil penelitian ini menunjukkan bahwa secara parsial current ratio (CR), dan debt to asset ratio (DER) berpengaruh signifikan dan negatif, Total Asset Turnover (TAT) berpengaruh signifikan positif sedangkan Net Profit Margin (NPM) tidak berpengaruh signifikan dan positif terhadap pertumbuhan laba manufaktur sektor barang industri di Bursa Efek Indonesia Tahun 2011-2015. JEL Classification: M41, O43

Family Health Promotion: Perawatan Luka Pascakhitan, Metode Konvensional yang Optimal di Wilayah Pontianak Selatan Tutur Kardiatun; Surtikanti Surtikanti; Wien Fitrian R.; Sri Ariyanti; Yuniar Fadila
Abdimas Universal Vol. 5 No. 1 (2023): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i1.275

Circumcision has proven health benefits. Circumcision is a type of acute wound that requires wound care that is free from infection and moist wounds. Parents assume that the circumcision wound will heal by itself and no disease or abnormality will occur. The impact of post-circumcision wounds leading to further health problems can be prevented through parental behavior in caring for post-circumcision wounds. Problems arising from post-circumcision such as phimosis (a condition where the foreskin cannot be pulled back from around the tip of the penis), preventing urinary tract infections, making the penis clean, and reducing the risk of developing penile carcinoma. The purpose of this health promotion is to increase parents' knowledge about post-circumcision wound care in order to provide mental readiness for children who will undergo circumcision. The target of this health promotion is the community in Jalan Wonobaru Gang Madyosari, South Pontianak. The method of implementation this health promotion includes discussion and simulation with the stages of preparation, implementation, and evaluation. The results of this health promotion obtained 77% of participants were able to answer the questions correctly and two participants were able to practice the conventional method of post-circumcision wound care. Health promotion participants revealed that knowing post-circumcision wound care is important to minimize complications.

Manajemen Stres Akademik pada Remaja dengan Progressive Muscle Relaxation (PMR) Tutur Kardiatun; Surtikanti Surtikanti; Wien Fitrian R; Tri Wahyuni; Prasetyo Aji Nugraha; Dani Budiharto
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.307

One of the causes of stress in adolescents occurs at school. Academic stress on students due to learning activities such as skipping school, leaving class hours prematurely, arriving late to school, collecting late assignments collected, and quitting school because they are unable to follow the learning in the chosen Department. Academic stress can lead to depression if not treated properly. Progressive Muscle Relaxation (PMR) can effectively reduce academic stress, control anxiety, and tension. The purpose of this Community Service (PkM) is to improve students’ knowledge about stress and how to manage stress with Progressive Muscle relaxation (PMR). The target of this PkM is students of Class XII Department of modeling design and Building Information (DPIB) SMKN 01 Sungai Raya, Kubu Raya, West Kalimantan. This PkM implementation method includes stress discussion and simulation of PMR techniques. The evaluation results after students perform PMR simulation obtained 41.2% feel relaxed, 26.5% feel comfortable, 20.6% feel calm, and 11.8% do not feel any change.

Perilaku Tantrum pada Anak Usia Dini di Sekolah Cau Kim Jiu; Hartono Hartono; Lince Amelia; Surtikanti Surtikanti; Tisa Gusmiah; Wuriani Wuriani; Usman Usman; Kharisma Pratama; Gusti Jhoni Putra
Jurnal Pelita PAUD Vol 5 No 2 (2021): Jurnal Pelita PAUD
Publisher : STKIP Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/pelitapaud.v5i2.1317

ABSTRAK Tantrum merupakan masalah perilaku yang umum terjadi pada anak usia dini dimana anak belum mampu untuk mengekspresikan dan mengonrol amarahnya secara positif. Penelitian ini bertujuan untuk mengidentifikasi bentuk-bentuk tantrum dan pemicu tantrum pada anak usia dini di sekolah. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan menggunakan angket dalam pengumpulan data yang disebarkan secara online pada 101 guru PAUD dan TK ‘Aisyiyah Bustanul Athfal di 14 Kabupaten/Kota Kalimantan Barat. Analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif persentase. Hasil penelitian menunjukkan bahwa pemicu tantrum pada anak usia dini di sekolah 33,7% disebabkan oleh keinginan anak yang tidak dipenuhi dengan bentuk perilaku tantrum yang ditunjukkan 28,7% yaitu dengan cara menangis. Cara guru menenangkan anak tantrum di sekolah 18,8% dengan cara memeluk anak. Meskipun perilaku tantrum merupakan perilaku yang biasa terjadi pada anak usia dini di sekolah namun para guru harus mengenal dan dapat mengatasi perilaku tantrum yang muncul pada anak sehingga kedepanya diperlukan pelatihan bagi guru dalam menangani anak dengan tantrum di sekolah. Kata Kunci: tantrum;,perilaku, anak usia dini, sekolah, ABSTRACT Tantrum is a common behavior problem in early childhood where children are not able to express and control their anger positively. This study aimed to identify the forms of tantrums and triggers for tantrums in early childhood at school. The method used in this study was quantitative descriptive by using a questionnaire in data collection which was distributed online to 101 of early childhood education and kindergarten teachers' Aisyiyah Bustanul Athfal in 14 regencies /cities of West Kalimantan. This study used percentage descriptive analysis. The results showed that the trigger for tantrums in early childhood at school was 33.7% due to the child's desire that was not fulfilled by the form of tantrum behavior shown by 28.7%, namely by crying. The way the teachers calmed tantrum children at school was 18.8% by hugging the children. Although tantrum behavior is a behavior that usually occurs in early childhood at school, teachers must recognize and be able to overcome tantrum behavior that appears in children so that in the future training is needed for teachers in dealing with children with tantrums at school. Keywords: tantrum, behaviors, early childhood, school

Co-Authors Amelia, Lince Aryati Prasetyarini Cau Kim Jiu Dadang Sadeli Dani Budiharto Darmansyah Darmansyah Dwinanto Priyo Susetyo Gusti Jhoni Putra Hartono Hartono Nur Hidayat Prasetyo Aji Nugraha Pratama, Kharisma Rinzany Megasari AWS Santi Sani Sri Ariyanti Thomas Junior Sibarani Tisa Gusmiah Tri Wahyuni Tutur Kardiatun Ummi Hany Eprilia Usman Usman Wien Fitrian R Wien Fitrian R. Wuriani Wuriani Yarry Septia Larasati Yuniar Fadila

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