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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.

The Improvement of Mathematics Learning Outcomes with Think Pair Share Cooperative Learning Model Rondang Harianja; Carolina Lita Permatasari
JME (Journal of Mathematics Education) Vol. 7 No. 2 (2022): JME
Publisher : USN Kolaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31327/jme.v7i2.1767

In the process of mathematics learning, many students are less active, many are noisy, the work given is not completed, and the results of student evaluations are not satisfactory. For this reason, appropriate learning improvements are needed, namely by applying the think pair share cooperative learning model. This study aims to improve mathematics learning outcomes through think pair share cooperative learning method (think, pair, share) for Marsudirini Perawang elementary school students. The research subjects were students of grade 3 (three) totaling 30 people. The type of research is classroom action research. The research procedure consisted of planning, implementing actions, observing, and reflecting. The research instruments are learning tools and data collection tools (test sheets and student observation sheets). The results showed that the students' scores had increased very well from 0% then 10% to 26%. In the daily test score of 1, the number of students who achieved the very good category increased by 10%. Meanwhile, in the daily test score of 2, the number of students who achieved the very good category increased to 26%. The average score of students on the second daily test increased above the minimum completeness criteria (KKM) that had been determined by the school (73>70). Student activities in the aspects of answering questions, discussing student worksheets and reporting discussion results have increased. In the first cycle the average was 17.3% and 35.3%. While in the second cycle it rose to 53% and 73.3%. Overall, the average student activity in the first cycle was 18.12% and in the second cycle 63.33%. Thus, the application of think pair share cooperative learning model can improve mathematics learning outcomes in grade 3 (three) elementary school students.

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.

Acceptance Of Accounting Information Systems For Non-Profit Organizations Permatasari, Carolina Lita; Luhsasi, Dwi Iga
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2162

This study aims to determine how much users accept accounting information systems when preparing financial reports. Quantitative methods with path analysis techniques are used in this study to facilitate analysis. The population and samples in this study were 30 respondents from users of the accounting information system of the Brayat Pinuji Foundation social organisation with ten social care units spread across the territory of Indonesia. The results obtained from this study are a significant positive effect of perceived convenience on perceived usefulness: perceived convenience on attitude of use, perceived usefulness on attitude of use, perceived convenience on the intensity of usage behaviour, perceived usefulness on the intensity of usage behaviour; usage attitude on the intensity of usage behaviour; and the intensity of usage behaviour on the real use of accounting information systems.

DEVELOPMENT OF DIGITAL COMIC LEARNING MEDIA IN ECONOMIC SUBJECTS FOR SENIOR HIGH SCHOOL GRADE 10 Salsabila, Shafira Salwa; Permatasari, Carolina Lita
Polyglot Vol 19 No 1 (2023): JANUARY
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/pji.v1i19.5868

ABSTRACTThis study aims to produce digital learning media in the form of digital comics for economics subjects in senior high school grade 10 and equivalent to Demand and Supply subjects. The type of this research is development research. The research procedure uses the ADDIE model, which consists of five stages, including identification (analysis) stage, design stage, development stage, implementation stage, and evaluation stage. The software used in the development of digital comic media is Canva. Based on the results obtained, it can be concluded that economics learning, especially Demand and Supply materials based on digital comics is considered interesting and feasible to apply. This is proven by the results of the validation test of material experts, technological experts, and trials to 40 students who are in the good category. The average on the material expert validation test shows a good category with a score of 4.25. Technological experts indicate the category is quite good with a score of 3.75 while the trials on students were in the good category with a score of 4.0. BAHASA INDONESIA ABSTRAKPenelitian ini bertujuan untuk menghasilkan media pembelajaran digital berupa komik digital untuk mata pelajaran ekonomi kelas 10 SMA dan setara dengan mata pelajaran Permintaan dan Penawaran. Jenis penelitian ini adalah penelitian pengembangan. Prosedur penelitian menggunakan model ADDIE yang terdiridari lima tahap, meliputi tahap identifikasi (analisis), tahap desain, tahap pengembangan, tahap implementasi, dan tahap evaluasi. Perangkat lunak yang digunakan dalam pengembangan media komik digital adalah Canva. Berdasarkan hasil yang diperoleh, dapat disimpulkan bahwa pembelajaran ekonomi khususnya materi Permintaan dan Penawaran berbasis komik digital dinilai menarik dan layak untuk diterapkan. Hal ini dibuktikan dengan hasil uji validasi ahli materi, ahli teknologi, dan uji coba kepada 40 siswa yang berada pada kategori baik. Rata-rata pada uji validasi ahli materi menunjukkan kategori baik dengan skor 4,25. Pakar teknologi menunjukkan kategori cukup baik dengan skor 3,75, sedangkan uji coba pada siswa berada pada kategori baik dengan skor 4.0.

FINKNIGHT: An Educational Game for Character Building in Financial Literacy, Tax Compliance, and Charitable Acts Luhsasi, Dwi Iga; Permatasari, Carolina Lita; Triwantoro, Agus
Proceedings International Conference on Education Innovation and Social Science 2024: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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

Financial literacy, which is the basis for a person's financial behavior, is very important to instill in everyone. The reality shows that people already understand financial literacy, but only a few understand and apply it. Therefore, the development of educational games is necessary to help people to understand them in depth and apply them. FINKNIGHT is an innovative educational game designed to instill financial literacy skills and cultivate character traits related to financial management, tax compliance, and philanthropy. Through immersive gameplay, players are immersed in a virtual board where they must navigate financial challenges, fulfill tax obligations, and engage in charitable acts. By making decisions within the game environment, players learn the fundamentals of budgeting, saving, investing, and tax planning, while also understanding the ethical and social dimensions of financial behavior. FINKNIGHT integrates interactive scenarios, quizzes, and simulations to provide hands-on learning experiences that promote critical thinking and responsible decision-making. By gamifying financial education, FINKNIGHT aims to empower players with the knowledge, skills, and values necessary to achieve financial well-being and contribute positively to society. On the result, a tool called FINKNIGHT is a good tool which means that it can help people, especially students, in the learning financial literacy.

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