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Wahyudi Wahyudi
Politeknik Negeri Pontianak
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Mind Mapping Technique in Developing Students’ Speaking Skill Wahyudi Wahyudi; Rika Irawati
Eksos Vol 15 No 2 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i2.84

Abstract

The purpose of this research is to investigate how significant the students’ speaking development through Mind Mapping Technique is. This study was conducted to 36 students of the first semester of Public Sector Accounting of Politeknik Negeri Pontianak in academic year of 2017/2018. The pre-experimental research was used for the purpose of this study; therefore, both pre test and post test were conducted for data collection. The finding of this study shows that there is significant development on students’ speaking skill through Mind Mapping Technique.
PEMANFAATAN E-LEARNING MANAGEMENT SYSTEM DALAM MENDUKUNG PPROSES PEMBELAJARAN MASA PANDEMI COVID-19 (CASE STUDY PADA JURUSAN AKUNTANSI POLITEKNIK NEGERI PONTIANAK) Linda Suherma; Rizki Adithya; Yani Riyani; Kartawati Martdiah; Oscar Rynandi; Wahyudi; Rudi Tandra; Sulaiman
JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Vol. 2 No. 1 (2021)
Publisher : JURUSAN ADMINISTRASI BISNIS POLITEKNIK NEGERI PONTIANAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.428 KB) | DOI: 10.38062/jpab.v2i1.14

Abstract

Pemanfaatan pembelajaran e-learning sangat efektif khususnya di masa pandemi COVID-19. Hal tersebut terkait dengan adanya kebijakan dari pemerintah pusat yang secara beruntun menetapkan status siaga, darurat bencana, hingga pembatasan sosial berskala besar (PSBB). Tujuan dilakukannya pertama, hasil penelitian ini dapat dijadikan dasar untuk pengembangan dan penyempurnaan e-learning di Jurusan Akuntansi Politeknik Negeri Pontianak. Kedua, hasil penelitian ini dapat dijadikan pihak jurusan Akuntansi Politeknik Negeri Pontianak dalam mengembangkan model pembelajaran jarak jauh (distance learning). Alat pengumpulan data pada penelitian ini yakni menggunakan observasi, kuesioner, dan dokumentasi. Sampel penyebaran kuesioner dilakukan dengan menggunakan snowball sampling. Hasil dari penelitian ini disimpulkan pembelajaran melalui e-learning dalam hal pengunaan aplikasi sudah dapat dilakukan oleh mahasiswa namun penguasaan materi dinilai cukup. Dari hal tersebut, dilakukan inisiatif dalam menyusun modul pembelajaran berbasis multimedia yakni modul ajar mata kuliah Sistem Informasi Akuntansi (untuk mata kuliah teori) dan Akuntansi Keuangan Menengah (untuk mata kuliah praktik). Pada pembelajaran e-learning yakni dengan memanfaatkan whatsapp Group untuk pemberian info link deskripsi ke GoogleClassroom serta memanfaatkan aplikasi flipbook.
IMPLEMENTASI FLIPPED CLASSROOM DALAM PEMBELAJARAN GRAMMAR PADA MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI PONTIANAK: STUDI EKSPERIMENTAL Rika Irawati; Wahyudi Wahyudi; Agus Widodo
Jurnal Visi Ilmu Pendidikan Vol 15, No 1 (2023): Januari 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jvip.v15i1.53137

Abstract

Pada umumnya dosen mengajar mahasiswanya melalui pengajaran konvensional di dalam kelas. Pendekatan pedagogis baru mulai diperkenalkan yaitu flipped classroom. Tujuan dari penelitian ini adalah 1) Untuk  mengetahui penerapan metode flipped classroom berpengaruh secara signifikan terhadap pembelajaran grammar; dan (2) Untuk mengetahui persepsi mahasiswa tentang  penerapan flipped classroom. Metode penelitian ini adalah penelitian kuantitatif berdasarkan studi eksperimental. Sampel pada penelitian ini sebanyak dua kelas dengan total 60 mahasiswa yang dilakukan dengan cara acak dan berkelompok (cluster random sampling) pada semester dua  jurusan akuntansi Politeknik Negeri Pontianak pada tahun akademik 2020/2021. Instrumen yang digunakan pada penelitian ini adalah pretest, posttest dan kuesioner. Hasil data dari pretest dan posttest dianalisa dengan menggunakan T-test. Berdasarkan perhitungan T-test, nilai yang diperoleh melalui perhitungan thitung adalah 3,46 lebih tinggi dibandingkan dengan ttabel pada taraf signifikan 5% yaitu 2,021, Dengan demikian Ha diterima dan H0 ditolak, Sehingga dapat disimpulkan bahwa penerapan metode flipped classroom berpengaruh secara signifikan terhadap pembelajaran grammar mahasiswa pada penelitian ini. Berdasarkan kuesioner mengenai persepsi mahasiswa terhadap penerapan flipped classroom, sebagian besar mahasiswa memiliki interaksi yang baik atau positif dengan semua elemen interaksi, baik antar mahasiswa sendiri (peer-interaction), dosen (learner-instructor interaction), bahan ajar (learner-content interaction) dan media teknologi (learner-technology interaction).
Pelatihan Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah bagi Guru Akuntansi SMK Se-Kota Pontianak Bob Mustafa; Tashadi Tarmizi; Elsa Sari Yuliana; Wahyudi Wahyudi; Endang Kusmana; Desty Wana; Uray M. Noor
Kapuas Vol 1 No 2 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i2.343

Abstract

Kegiatan Pengabdian Pada Masyarakat ini diinisiasi oleh Tim PPM Jurusan Akuntansi setelah berkoordinasi dengan Ketua MGMP Akuntansi SMK Kota Pontianak pada bulan April 2020. Hasil koordinasi dengan Ketua MGMP dan hasil survei terhadap guru-guru akuntansi SMK Kota Pontianak menunjukkan kurangnya pemahaman guru akuntansi SMK pada kompetensi dasar mata pelajaran akuntansi instansi instansi/lembaga pemerintah yang menitikberatkan pada proses penyusunan laporan keuangan satuan kerja pemerintah daerah. Tingkat pemahaman guru-guru akuntansi SMK yang mengajar mata pelajaran Praktikum Akuntansi Instansi/ Lembaga Pemerintahan masih rendah, sehingga sulit untuk menjelaskan siklus akuntansi pemerintah daerah, menyebutkan jenis-jenis dokumen sumber pencatatan transaksi yang ada di SKPD, melakukan pencatatan transaksi SKPD, melakukan pemindahbukuan, melakukan pengikhtisaran, dan menyusun laporan keuangan SKPD. Solusi yang ditawarkan oleh Tim PPM Jurusan Akuntansi untuk menyelesaikan masalah mitra adalah dengan menyelenggarakan Pelatihan Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Bagi Guru Akuntansi SMK Se-Kota Pontianak. Melalui kegiatan pelatihan tersebut, guru akan dibekali pengetahuan dan keterampilan di bidang akuntansi keuangan daerah, khususnya pengetahuan dan keterampilan dalam penyusunan laporan keuangan Satuan Kerja Perangkat Daerah (SKPD). Setelah mengidentifikasi permasalahan mitra, Tim PPM Jurusan Akuntansi mempersiapkan modul penyusunan laporan keuangan SKPD, melaksanakan pelatihan, pendampingan, evaluasi, dan menyusun laporan pelaksanaan kegiatan dalam bentuk laporan kemajuan dan laporan akhir PPM. Pelatihan ini dilaksanakan pada hari Sabtu, tanggal 5 September 2020, bertempat di Accounting Hall Polnep. Peserta pelatihan berjumlah 19 guru akuntansi SMK se-Kota Pontianak. Kegiatan pelatihan berlangsung lancar sejak jam 08.00 – 16.00 WIB. Terdapat perbedaan yang signifikan pada tingkat pemahaman peserta setelah mengikuti pelatihan. Hal ini ditunjukkan dengan hasil Post-Test yang menunjukkan 84% atau 16 dari 19 peserta memperoleh nilai ≥ 70. Angka ini jauh dari hasil Pre-Test yang menunjukkan hanya 10,52% atau 2 peserta saja yang memperoleh nilai ≥ 70. Dengan demikian, pelatihan ini dapat membantu para guru dalam meningkatkan pemahamannya tentang pencatatan dan proses akuntansi lainnya dalam penyusunan laporan keuangan SKPD. Kegiatan ini telah menghasilkan luaran wajib yang dipublikasikan dalam bentuk artikel di koran Pontianak Post Tanggal 24 Nopember 2020.
DETERMINAN FINANCIAL STATEMENT FRAUD PADA BUMN TERDAFTAR DI BURSA EFEK INDONESIA Bob Mustafa; Elsa Sari Yuliana; Wahyudi
Jurnal Cakrawala Ilmiah Vol. 3 No. 7: Maret 2024
Publisher : Bajang Institute

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

Abstract

This research aims to obtain empirical evidence regarding the influence of pentagon fraud as proxied by ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Directors, and Frequent Number of CEO's Picture on Financial Statement Fraud using the F-Score Model in listed state-owned companies on the Indonesian Stock Exchange 2016-2018. This research is a quantitative research that uses a population of state-owned companies listed on the IDX during 2016-2018. The sampling method used purposive sampling with a total sample of 14 state-owned companies. This research uses panel data regression analysis. The research results show that partially, ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Director, Frequent Number of CEO's Picture do not have a significant influence on the Financial Statement Fraud variable. Simultaneous testing also shows the same results, that ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Directors, Frequent Number of CEO's Picture do not have a significant influence on the Financial Statement Fraud variable. It means,These five variables are not able to detect potential fraud that occurs instate-owned company.
The Roles of Transparency and Accountability on The Quality of Public Services at the Social Service Office in Pontianak City Elvina, Dhea Aurellia; Wahyudi, Wahyudi; Wana, Desty; Tarmizi, Tashadi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.523

Abstract

This study aims to determine the effect of transparency and accountability on the quality of public services in the Pontianak City Social Service Office. The population in this study is 695 people who issued complaints at the Social Service Office. Eighty-seven people were involved as samples using simple random sampling techniques. The number of samples was taken using Slovin's formula. A set of questionnaires was distributed as a data collection technique. The data analysis uses multiple linear regression analysis. The t-test results show that the variables of transparency and accountability significantly affected the quality of public services. Meanwhile, the results of the F-test show that transparency and accountability have a significant simultaneous influence on the quality of public services. The coefficient of determination value shows a result of 0.486 which means that this research model can explain the public service quality variable of 48.6%, and other variables can explain the remaining 51.4%.
Penguatan Badan Usaha Milik Desa Melalui Inventarisir dan Pemetaan Aset di Desa Sungai Raya, Kubu Raya Arianto, Arianto; Wahyudi, Wahyudi; Zulfikar, Zulfikar; Yuliana, Elsa Sari; Zawitri, Sari; Tarmizi, Tashadi
Kapuas Vol 2 No 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.519

Abstract

The existence of Village Owned Enterprise (BUMDes) is intended to manage businesses run by communities of a certain villages. The enterprise can be used as a forum for the productive economy of village communities that are tailored to the potential and needs of the village. BUMDes legally is an institutionalized village economy that has a legal entity formed and owned by the Village Government, and is operationally managed independently and professionally with all or most of the capital being separated village assets. Village asset management is a series of activities starting from planning, procurement, utilization, security, maintenance, deletion, transfer, administration, reporting, assessment, coaching, supervision and control of village assets. The purpose of this activity is to improve relations between BUMDes as well as to become a forum for communication between BUMDes managers and administrators. Thus BUMDes are expected to be able to take best practices from other BUMDes’s experiences. The result of this activity is the development of a Website which will be used to help the community know about Sungai Raya Dalam Village Owned Enterprise at a glance to support villagers technologically. This can be as a pilot project for Village Owned Enterprise in Kuburaya Regency.
Survey dan Checklist Kesiapan Pasar Ber-SNI untuk Pasar Rakyat di Kota Pontianak (Bersama Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak) Kurniasih, Ninik; Siwi, Theresia; Sawitri, Sari; Yuliana, Elsa Sari; Arianto, Arianto; Soraya, Soraya; Kurnia, Ika; Wahyudi, Wahyudi; Al Farizi, Zulham
Kapuas Vol 4 No 2 (2024): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v4i1.805

Abstract

To create the modern concept, the Indonesian government of Dinas Koperasi, Usaha Mikro dan Perdagangan Kota Pontianak, issue that the market conditions is most worthy SNI certified. Stipulated in the binding by SNI 8152 : 2015 that public market must have competitiveness to improve economic conditions. In SNI 8152 : 2015 mentioned that some markets can reach SNI label for 3 on fulfillment of requirements, namely: general terms, technical requirements and requirements management.The general requirements in terms of hygiene, health, security, and comfort. While zoning in the form of technical requirements, the trade, corridor, re post tera measure and the courts. And management requirements in the management of markets in professional. There was only the market in the city pontianak is Flamboyan market which is SNI just the one by the year 2020, while other markets are not qualified. The government of pontianak concentration and focus on market management with a target next year will increase in the Pontianak market with a SNI label. These PKM group followed by 25 participants inculude an academics, students, and representatives of DKUMP, traders and association. Survey results are clustered certified market will next SNI value, representative as Kemuning Market Pontianak because its mostly cleaning market than other, stable inflation and existing fresh market. While the checklist shown as answered 44 items SNI questions which includes the general requirements, technical and management. The results is Kemuning market in IV type of SNI. Discuss and sharing find out that traders blocka are not yet based on SNI measure. There is no disinfectant rooms and water supplies well done yet.
PELATIHAN AKUNTANSI BERBASIS KOMPUTER MENGGUNAKAN PROGRAM ACURATE DALAM UPAYA MENINGKATKAN KOMPETENSI SISWA SMK JURUSAN AKUNTANSI DI KOTA PONTIANAK DALAM MEMASUKI PASAR TENAGA KERJA DI ERA REVOLUSI INDUSTRI 4.0. kartikawati, Theresia siwi; Kurniasih, Ninik; Yuliana, Elsa Sari; Zawitri, Sari; Al Farizi, Zulham; Soraya; Ariyanto; Wahyudi; Rahmaniar, Risti
Sehati Abdimas Vol 6 No 1 (2023): Prosiding Sehati Abdimas 2023
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v6i1.655

Abstract

The rapid development of science and technology is currently bringing big leaps in almost all aspects of life, which has resulted in many activities becoming digitally based. The industrial sector is the sector that is quickest to adopt this technological development, conventional industrial activities are developing towards industrial digitalization. Likewise, in bookkeeping and preparing financial reports, most industries have implemented technological advances in data processing, so that it is no longer done manually. Several software have been developed to support digitization in bookkeeping and preparation of company financial reports, including the Accurate accounting computer program. This development must be immediately responded to by educational institutions such as Vocational High Schools (SMK) which produce graduates in the field of accounting, to equip their students with practical mastery. computerized accounting. So that the graduates produced are competitive in the labor market and have high competence to be able to work together with technological developments that have been implemented in industry. However, not all educational institutions have computer laboratories that are equipped with accounting software, so students cannot carry out computerized accounting practices. Keywords: Accounting Practices, Competence, Accurate Application.
Instrumen Survei Kepuasan Mahasiswa Berbasis Kriteria Unggul Lamemba: Pengembangan Dan Validasi Wahyudi, Wahyudi; Arianto, Arianto; Mahyus, Mahyus; Zawitri, Sari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4230

Abstract

This study aims to develop and test the validity and reliability of a student satisfaction survey instrument at Politeknik Negeri Pontianak, focusing on three main dimensions: Academic Services, Administrative Services, and Other Services. The analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between items and the measured dimensions. The findings indicate that most items demonstrate good reliability, as shown by Cronbach’s Alpha values above 0.9 for all dimensions. However, issues with discriminant validity were identified, particularly in the Administrative Services dimension, which requires further review. Some items with low outer loading values are suggested for revision or removal. Additionally, model fit analysis results reveal that, although the model shows adequate performance, further improvements are necessary to enhance the overall model fit. This study makes an important contribution to the development of a more effective survey instrument for measuring student satisfaction while offering insights for educational institutions to enhance their services. The implications of this research suggest the need for continuous evaluation of the instrument and the use of larger samples in future studies to improve the generalizability of the findings. Keywords: Student Satisfaction Survey, Academic Services, Data Quality Testing, Construct Validation, PLS-SEM, Reliability, Validity.
Co-Authors Agus Widodo Al Farizi, Zulham Arianto Arianto Ariyanto Bob Mustafa Bob Mustafa Desty Wana Elvina, Dhea Aurellia Endang Kusmana Kartawati Mardiah Kurnia, Ika Kurniasih, Ninik Linda Suherma Mahyus, Mahyus Oscar Rynandi Rahmaniar, Risti Rika Irawati Rizki Adithya Rudi Tandra Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sawitri, Sari Siwi, Theresia Soraya Soraya Soraya Sulaiman Tarmizi, Tashadi Tashadi Tarmizi Uray M. Noor Wana, Desty Yani Riyani Yuliana, Elsa Sari Zawitri, Sari Zulfikar Zulfikar