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Evaluasi Implementasi Pembelajaran Daring pada Pembelajaran Akuntansi Perusahaan Dagang di Masa Pandemi Covid-19 Jesica Emilia; Bambang Ismanto; Dwi Iga Luhsasi
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 7, No 3 (2021): September
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

This study aims to evaluate online learning in trading company accounting learning in class XI Accounting students during the Covid-19 pandemic. The research used a qualitative approach with Kirkpatrick's evaluation model. The subjects in this study were trading company accounting teachers and students of class XI Accounting at SMK Negeri 1 Banyudono. Data collection techniques were through observation, interviews, and documentation. Data analysis used data reduction, data presentation, and conclusion drawing. The results showed that the reaction of online learning in accounting trading company class XI Accounting students and teachers were less satisfied in carrying out online learning activities, but students were quite satisfied with the available facilities and the motivation provided by the teacher. The learning process of trading company accounting students experienced an increase in knowledge, skills, and changes in attitude, but not as a whole. Changes in student behaviour occured somewhat after online learning of trading company accounting, but not completely. Student learning outcomes obtained online were good but not as good as when face-to-face learning was carried out. In conclusion, online learning for trading company accounting lessons for class XI Accounting during the Covid-19 pandemic is quite effective.

DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS Carolina Lita Permatasari; Dwi Iga Luhsasi
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.

Monitoring dan Evaluasi Penyelenggaraan Relawan Guru Pendidikan Kristen dan Katolik BKGS Salatiga Bambang Ismanto; Arief Sadjiarto; Dwi Iga Luhsasi; Lelahester Rina; Destri Sambara Sitorus
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 3 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the religious teaching staff. The volunteer has not enough education and teaching experiences. Therefore, provision is important both from a spiritual perspective, introduction to vision and mission, core values of BKGS, and as well as intellectually Christian and Catholic learning methods. The method that we used was to distribute the instrument to partner schools. The activity is carried out in several steps: Preparation, Implementation, Evaluation, and Reporting. The outcome and achievement are the performance of BKGS volunteers who are placed in schools, especially primary school in Salatiga, are classified good. This activity implies that teachers can improve learning strategies in schools through evaluations.

Peningkatan literasi keuangan siswa melalui penggunaan media interaktif SIKU (Sikapi Uangmu) Holpi Fikria Nanda; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Inspirasi Pendidikan Vol 13 No 1 (2023): Januari 2023
Publisher : Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jip.v13i1.7850

For students to have the tools to manage their finances, they have to be taught about financial literacy from an early age wisely. The purpose of this research is to help senior high school students improve financial literacy through interactive media SIKU (Sikapi Uangmu). This research used a Quasi-experimental group experimental design with a Nonequivalent control group type. Samples were taken using total sampling techniques in 2 different classes. Class X IIS 2 was the experimental group, and Class X IIS 3 was the control group. The research data was taken using test instruments. The data that has been collected is then analyzed using a t-paired test. The results showed that the use of SIKU interactive media for senior high school students was able to increase student's financial literacy. Paired t-test testing which produces a significance of 0.000, t=-12.43, explains the increase in financial literacy of learning using SIKU. These results show that SIKU interactive media can be applied in the learning process in schools, and effectively contribute to improving students' financial literacy.

Development of Education Accounting Information System Permatasari, Carolina Lita; Luhsasi, Dwi Iga; Salsabila, Shafira Salwa
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22047

The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, validation by media experts obtained an assessment of 4.76 with the category ‘Very Feasible’, and validation by users obtained an assessment of 4.54 with the category ‘Very Feasible’. Based on the validation results, it can be concluded that the education accounting information system is very feasible to be implemented at the OSF Semarang Education Commission Institution so that it can facilitate the work of the Institution Management and College Management in preparing financial reports. The implications of this research include improving the efficiency and accuracy of institutional financial management through technology, providing guidelines for transparency and accountability, and improving the quality of education and public trust in budget management.

ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN RISK BASED BANK RANKING PADA PT. BANK UOB INDONESIA SEBELUM DAN SESUDAH MELAKUKAN MERGER Tsary Aristawati; Dwi Iga Luhsasi; Carolina Lita Permatasari
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5709

This study aimed to find out the difference of financial performance of banking companies whether they exist or not before and after the merger of PT Bank UOB Indonesia using risk approach (Risk-based Bank Rating). The data used in this study are secondary data obtained from the published annual financial reports of PT Bank UOB Indonesia. This research was conducted at PT Bank UOB Indonesia for a period of 3 years before the merger (2008-2010) and 3 years after the merger (2011-2013). The variables in this study consisted of 6 financial ratios, namely Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The data analysis technique has been done by using paired sample t-tests using the SPSS 20.0 program. Based on the result of the analysis, there were 3 financial ratios which do not have any significant difference i.e.: LDR, GCG, and ROA. Moreover, there are 3 financial ratios which have significant differences i.e.: NPL, NIM, and CAR which shows that the financial performance of the company undergoes significant changes before and after the merger.

Development of Education Accounting Information System Permatasari, Carolina Lita; Luhsasi, Dwi Iga; Salsabila, Shafira Salwa
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22047

The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, validation by media experts obtained an assessment of 4.76 with the category ‘Very Feasible’, and validation by users obtained an assessment of 4.54 with the category ‘Very Feasible’. Based on the validation results, it can be concluded that the education accounting information system is very feasible to be implemented at the OSF Semarang Education Commission Institution so that it can facilitate the work of the Institution Management and College Management in preparing financial reports. The implications of this research include improving the efficiency and accuracy of institutional financial management through technology, providing guidelines for transparency and accountability, and improving the quality of education and public trust in budget management.

Acceptance of Accounting Information System of Cooperative Laboratory Permatasari, Carolina Lita; Luhsasi, Dwi Iga
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1973

General Background: Accounting information system is an important tool for profit and non-profit organisations, which supports the preparation of financial statements that are critical for managerial decision making. Specific Background: In the domain of behavioural accounting, the emphasis is not only on recording financial transactions but also on understanding how human behaviour affects the interpretation and utilisation of accounting information. Knowledge Gaps: Previous research has identified limited or insignificant effects of perceived ease of use and perceived usefulness on users' interest and intensity in using accounting information systems, indicating a gap in understanding system adoption behaviour. Objective: This study aims to examine the influence of perceived ease of use, perceived usefulness, attitude towards use, and intensity of use on the actual use of co-operative accounting information systems, and to assess user acceptance of such systems in financial reporting. Methods: This study used a quantitative approach with path analysis to evaluate the hypothesised relationships. Results: The findings showed significant positive effects among most of the variables, except for the insignificant effect of perceived ease of use on usage intensity. Novelty: This challenges the basic tenet of the Technology Acceptance Model (TAM), which states that ease of use should drive usage behaviour. Implications: Improving perceived usefulness should be prioritised over simplicity to increase system adoption.

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