Claim Missing Document
Check
Articles

Found 5 Documents
Search

Pengaruh Pengaruh Gender, Religiositas, dan Kecerdasan Intelektual Mahasiswa terhadap Perlilaku Etis Akuntan Masa Depan Arianto Arianto; Rahman Sastrawan; Nia Pratiwi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.120

Abstract

Abstract This research aims to analyze the influence of gender, religiosity, and intellectual intelligence on ethical behavior in the future. These influences will be able to cause the progress of an accounting profession whether to be good or even vice versa to be bad. The research methodology used in this study is a method with a level of clarity (explanatory) and the type of research is quantitative by conducting surveys and distributing questionnaires to respondents namely accounting students as future accountants. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The results of this study indicate that future accountants can be trusted if they have a good ethical attitude. This research is useful to serve as a presentation of teaching materials for business and professional ethics courses.
Pengaruh Pandemi Virus Corona dan Informasi Akuntansi terhadap Kelangsungan Usaha Mikro, Kecil, dan Menengah Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.367

Abstract

The purpose of this study was to see the effect of the coronavirus pandemic and accounting information on business continuity. The method of this research is the level of clarity (explanatory) and this type of research is quantitative by conducting surveys and distributing questionnaires to MSME actors in Kapuas District. After the respondent fills out the questionnaire, the data will be processed and presented in the form of a Likert scale. Respondents in this study were SMEs in Kapuas District in Sanggau District. The results of this study show that the independent variables jointly affect business continuity (MSMEs), while partially the product selling price and cost of production have a significant effect on the business continuity variable (MSMEs). For the variables of the corona pandemic, financial reports, and effective planning do not affect business continuity. This study also shows that the influence of independent variables on business continuity (MSMEs) has a figure of 27.7%, for the rest it has a figure of 72.3% caused by other factors.
ANALISIS MODEL PEMBELAJARAN THINK PAIR SHARE (TPS) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA JURUSAN AKUNTANSI PSDKU POLNEP DI KABUPATEN SANGGAU Nia Pratiwi; Chornolius Hendreo; Ermina Toliang
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 1 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i1.2237

Abstract

The Think Pair Share (TPS) learning model is one of the learning models that need to be used in the implementation of teaching and learning activities, because the Think Pair Share (TPS) model is designed to invite students to think about finding answers to a question from a concept through a group (in pairs). One of the problems faced in accounting learning is the low student accounting learning outcomes because lecturers always use the lecture method so there is less interaction. This study aims (1) to find out how to analyze the Think Pair Share (TPS) learning model to improve student learning outcomes in joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district (2) to find out how student learning outcomes are accounting in the joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district after analyzing the Think Pair Share (TPS) learning model. This type of research is Classroom Action Research. This research was conducted in 2 cycles, using pre-test and post-test cycles, second cycle using post-test. Sources of data obtained from lecturers and students. The data collection techniques by means of interviews, observation, and documentation.
ANALISIS FUNDAMENTAL CRYPTOCURRENCY TERHADAP FLUKTUASI HARGA (STUDI KASUS CRYPTOCURRENCY KOIN CARDANO PERIODE 2022-2023) Chornolius Hendreo; Nia Pratiwi; Syarif Muhammad Ilham
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.920

Abstract

This research aims to analyze Cryptocurrency Fundamentals Against Price Fluctuations (Case Study of Cardano Coin Cryptocurrency for the period 2022 to 2023). This research will analyze the relationship between fundamental factors which include variables such as market capitalization and trading volume with Cardano Coin price fluctuations. This research was conducted at the explanatory level, which aims to explain the causal relationship between the variables involved through hypothesis testing. The method used in this research involves data processing using the SPSS version 26 program. The research results show that the two independent variables, namely Average Trading Volume (X1) and Average Market Capitulation (X2), have a significant influence on Average Price -average (Y) on Cardano cryptocurrency. The high calculated t coefficient values for Average Trading Volume (X1) and Average Market Capulation (X2) indicate that they have a strong influence on Cardano price fluctuations. Average Trading Volume (X1) has a significant positive relationship with Average Price (Y). Average Market Capulation (X2) has a significant negative relationship with Average Price (Y). Keywords : Cryptocurrency, Market Capitalization, Trading Volume, Price Fluctuation, Cardano Coin.
Transformasi Keuangan UMKM melalui Digitalisasi: Pelatihan dan Pendampingan Pencatatan Keuangan pada UMKM di Kabupaten Sanggau: Pengabdian Andika Patria; Arief Rio Maulana; Muhammad Khairul Anam; Rahman Sastrawan; Siti Lestari; Ermina Toliang; Nia Pratiwi; Edi Saputra; Whilis Aziz Panji Pamungkas; Anesti Viantika Gea
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7559

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM yang dibina oleh Rumah BUMN Sanggau dalam menerapkan pencatatan keuangan secara digital. Isu utama yang dihadapi mitra adalah rendahnya pemahaman tentang pentingnya manajemen keuangan usaha, kurangnya keteraturan dalam pencatatan transaksi, serta terbatasnya kemampuan dalam menggunakan aplikasi digital untuk pencatatan keuangan. Metode pelakasanaan kegiatan mencakup penyampaian materi, praktik langsung penggunaan spreadsheet untuk pencatatan transaksi keuangan, pendampingan, serta FGD untuk membahas tantangan dan solusi dalam penerapan pencatatan keuangan digital. Evaluasi dilakukan dengan pre-test dan post-test untuk menilai peningkatan pemahaman serta keterampilan para peserta. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta pada dengan semua indikator khusunya dalam penggunaan spreedsheet dan formula otomatis untuk pencatatan keuangan yang meningkat dari 11,1% menjadi 88,9%. Dengan ini, kegiatan dapat meningkatkan literasi keuangan digital dan kemampuan peserta dalam mencatat keuangan yang lebih terorganisir sehingga mendukung pengeloaan usaha yang lebih efisien dan berkelanjutan.