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Improving Accounting Information at BUM Desa Mertha Buana Kayubihi Bangli Wicaksana, Ketut Arya Bayu; Bagiada, I Made; Suarta, I Made; Suwintana, I Ketut; Handayani, Luh Nyoman Chandra
REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Vol 5, No 1 (2024): REKA ELKOMIKA
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/rekaelkomika.v5i1.1-10

Abstract

BUM Desa Mertha Buana is a microfinance institution owned by the village government located on Jalan Nusantara Kayubihi, Bangli District, Bangli Regency. In its activities of producing accounting information, BUM Desa Mertha Buana uses a general journal and produces a statement of financial position and a profit and loss statement. The use of general journals to record repetitive transactions will cause the time spent doing clerical activities to be longer. The purpose of this community service is to help BUM Desa produce accounting information that is timely and in accordance with local government regulations using a worksheet-based cash receipts and disbursement special journal. The method used is science and technology substitution, accompanied by training for BUM Desa. After using the worksheet-based special cash receipts and disbursement journal, BUM Desa is able to produce financial reports as required by the Regional Government of Bangli Regency in a timely manner.
Developing mobile taxation accounting dictionary application: Augmenting speaking proficiency in project-based learning Chandra Handayani, Luh Nyoman; Sukerti, Gusti Nyoman Ayu; Bayu Wicaksana, Ketut Arya; Adi Nugroho, I Made Riyan; Subiyanto, Paulus
Journal of English Language Teaching Innovations and Materials (Jeltim) Vol 6, No 1 (2024): April 2024
Publisher : UPT Bahasa Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jeltim.v6i1.72382

Abstract

This study aims to investigate and develop a mobile tax accounting dictionary that functions as a self-learning tool for improving speaking competence through project-based learning. The dictionary was created based on the ADDIE Model (analysis, design, development, implementation, and evaluation). The application was developed utilizing the Waterfall approach, PHP programming language, and the SLIM framework. The application covered a wide range of tax accounting terms with bilingual sample sentences, learning materials focusing on grammatical constructions utilized in business meeting presentations, an evaluation section featuring vocabulary placement tests, and exercises at varying difficulty levels. During the implementation phase, a quasi-experimental approach was employed using a pretest-posttest control group design with 52 participants from the Accounting Taxation Study Program. To evaluate the impact of the dictionary application on student learning achievement, the speaking scores of the students were analyzed using the Kolmogorov-Smirnov test and the SPSS Statistics 25 program. The data analysis, specifically the independent Samples Test output table, revealed a significant difference (Sig value 0.05) between the results of the control and treatment classes. Consequently, the self-learning Taxation Accounting Dictionary application produced in this study was an excellent aid for boosting students"™ speaking skills, as evidenced by improved performance after using the application.
Integrating dictionary on taxation accounting terminology as self-learning kit in English for specific purposes Handayani, Luh Nyoman Chandra; Sukerti, Gusti Nyoman Ayu; Wicaksana, Ketut Arya Bayu
Journal of Applied Studies in Language Vol. 6 No. 2 (2022): Dec. 2022
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasl.v6i2.668

Abstract

Specialized tax and accounting dictionaries are useful for vocational students as an independent learning medium, as they facilitate vocabulary mastery and eliminate the need for general dictionary lookups. The focus of this paper is the development of a dictionary of tax accounting terminology as an independent learning medium in the academic reading process and analysis of its implementation. This learning medium was developed using an adaptation of the ADDIE model which consists of five phases: needs analysis, design, development, implementation, and evaluation. This study elaborates on the student's perspective on the product produced in this study, namely a self-learning kit in the form of a tax accounting terms dictionary as well as student experiences in using dictionary applications to support their learning. The dictionary covers 731 data entries with the description of word translation, word class, definition, and sample sentences in English and Indonesian. In addition, users are also provided with 8 self-evaluation exercises in Quizizz which can be accessed via barcode scanning or link. Data analysis in the form of respondents’ responses in Google Form was described based on aspects of student feedback after using the dictionary. The descriptions of student perceptions are summarized into aspects of design, content, and usability. Students gave positive responses in those three aspects and highlighted that the dictionary assisted them in improving their vocabulary mastery, and reading comprehension as well as in reflecting on their learning progress through self-evaluation.
Dampak Diversitas Kebangsaan Anggota Dewan Komisaris dan Direksi pada Kinerja Pasar Perusahaan Bayu Wicaksana, Ketut Arya
JDM (Jurnal Dinamika Manajemen) Vol 1, No 1 (2010): March 2010
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i1.2443

Abstract

Dalam literatur tata kelola perusahaan, diversitas dewan sering disebut dapat meningkatkan keefektifan dewan dan monitoring, serta akan meningkatkan kinerja perusahaan. Tujuan penelitian ini untuk menyelidiki pengaruh diversitas dewan yang diukur dengan variasi kebangsaan anggota dewan pada kinerja pasar perusahaan (rasio price to book value), dengan menggunakan variabel ukuran perusahaan dan jenis industri sebagai variabel kontrol. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2006-2008. Melalui purposive sampling didapat sebanyak 159 sampel. Hasil pengujian hipotesis dengan regresi berganda menunjukkan bahwa variasi kebangsaan anggota dewan tidak berpengaruh terhadap kinerja perusahaan. Variabel kontrol berpengaruh signifikan pada kinerja pasar perusahaan. In corporate governance literatures, board of director diversity is often referred to increase board effectiveness and monitoring, thus increase market performance of the company. The purpose of this research is to investigate the effect of board diversity which is measured by variation of board member nationality on firm’s market performance (price to book value ratio). This research also measured company size and industry type as control variables. Sample of the research is 159 listed companies in Indonesia Stock Exchange between 2006 and 2008. In addition, sampling method is purposive sampling. The results by using multiple regression analysis show that board nationality variation does not have any significant impact on firm’s market performance, meanwhile size of the company and industry type variable, have significant effects on firm’s market performance.