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All Journal Management and Accounting Expose International Journal on Education Insight
Monica, Vina
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Perbandingan Asset Biologis Berdasarkan IAS 41 Agriculture dan PSAK 16 Aset Tetap Kodriyah, Kodriyah; Monica, Vina
Management & Accounting Expose Vol 1, No 1 (2018)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v1i1.83

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perbedaan perlakuan akuntansi aset biologis berdasarkan PSAK 16 dan IAS 41. Metode yang digunakan adalah pendekatan kualitatif. Populasi penelitian ini yaitu 16 perusahaan agrikultur dan mengambil 16 sampel perusahaan agrikultur yang terdaftar di BEI untuk tahun buku 2013-2017. Hasil penelitian menunjukan bahwa perlakuan akuntansi dalam hal pengakuan tidak berbeda, namun berbeda dalam hal pengukuran dan pengungkapan. Berdasarkan pengukurannya PSAK 16 mengakui aset dengan menggunakan biaya perolehan sedangkan IAS 41 menggunakan nilai wajar. PSAK 16 menyajikan dan mengungkapkan aset biologis dari pembibitan hingga pengolahan produk agrikultur pada titik panen menjadi produk jadi berikut penyusunannya, sedangkan IAS 41 hanya mengatur dan mengungkapkan aset biologis sampai pada titik panen saja dan tidak mengungkapkan penyusutan.
Common errors analysis in solving problems of fractional number reviewed from Newman's theory Priwantoro, Soffi Widyanesti; Monica, Vina; Fauzia, Nabila Atika; Larasati, Larasati
International Journal on Education Insight Vol. 4 No. 2 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijei.v4i2.10291

Abstract

This research aims to describe common mistakes made by students in calculating fractional numbers, especially in comparing fractional numbers. For this reason, an analysis of the mistakes made by students is required. The subjects in this research were three students of SMP Muhammadiyah 1 Godean who were taken after fulfilling the requirements for selecting research subjects. Test and observation methods are the methods for collecting data. The data analysis technique used in this research is Newman's theory, of which there are 5 stages, namely: (1) reading stage, (2) understanding stage, (3) transformation stage, (4) process skills stage, and (5) Answer Writing Stage. This research shows that the errors made by students in general are: (1) Errors in reading and understanding questions, (2) Errors in reading mathematical comparison symbols, (3) Errors in changing the form of images presented to fractional numbers, and (4) Errors in calculating the LCM value between two denominators.
Co-Authors Fauzia, Nabila Atika Kodriyah Larasati Larasati Soffi Widyanesti Priwantoro, Soffi Widyanesti