Articles
An analysis of teachers' pedagogical and professional competencies in the 2013 Curriculum with the 2017-2018 revision in Accounting subject
Cipto Wardoyo;
Yogi Dwi Satrio;
Devi Aprilia Ratnasari
REID (Research and Evaluation in Education) Vol 6, No 2 (2020)
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta & HEPI
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DOI: 10.21831/reid.v6i2.35207
Professional teachers are those who understand the four competencies, including pedagogical, professional, personality, and social competencies. This study is aimed at explaining two of the four competencies, which are pedagogical and professional competencies in the implementation of the 2013 Curriculum with the 2017-2018 revision in the Accounting subject. The approach used was qualitative with case study research at the State Vocational High School 1 Kraksaan Probolinggo. The results of the study show that teachers understand pedagogical and professional competencies by applying learning strategies and methods that are relevant to students’ characteristics, integrating strengthening character education (penguatan pendidikan karakter or PPK), Literacy, high order thinking skills (HOTS), and 21st-century skills and the materials presented are in accordance with the core competencies/basic competencies and the indicator of competency achievement presented in the lesson plans.
Interest in Entrepreneurship: The Role of Entrepreneurial Motivation as a Mediating Variable to Student of ITB ASIA Malang
Ummi Saadah;
Cipto Wardoyo;
Madziatul Churiyah
Journal of Business and Management Review Vol. 2 No. 6 (2021): (Issue-June)
Publisher : Profesional Muda Cendekia Publishing
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DOI: 10.47153/jbmr26.1692021
This research gives benefit to enhance knowledge in terms of business and management education, especially for students of ITB ASIA Malang. For the students, this research can become an evaluation material to understand the effects of students’ competence, struggle, desire, and interest in entrepreneurship in entrepreneurial spirit. Incubation program available in ITB ASIA can also motivate the students to have the will to build a business and in the mentioned program can raise successful entrepreneur in any field. The population of the study of this research is the students of Faculty of Economics of ITB ASIA Malang who has taken Entrepreneurship course in a total of 226 people. Based on the research findings, it can be concluded as follow. There is a direct effect of entrepreneurship education on interest in entrepreneurship by 6.571 with the probability magnitude (Sig.) for entrepreneurship education of 0.000 < 0.05 and the value of t-count ≥ t-table (6.571 > 1.65573). There is a direct impact on gender to interest in entrepreneurship by 2.945 with the probability magnitude (Sig.) for entrepreneurship education of 0.004 < 0.05 and the value of t-count ≥ t-table (2.945 > 1.65573). There is a direct effect of entrepreneurship education on entrepreneurial motivation by 11.580 with the probability magnitude (Sig.) for entrepreneurship education of 0.000 > 0.05 and the value of t-count ≥ t-table (11.580 < 1.65573). There is a direct impact on gender to entrepreneurial motivation by 1.039 with the probability magnitude (Sig.) for gender of 0.301 < 0.05 and the value of t-count ≥ t-table (1.039 > 1.65573). There is a direct effect of interest in entrepreneurship on entrepreneurial motivation by 8.172 with the probability magnitude (Sig.) for interest in entrepreneurship of 0.000 > 0.05 and the value of tcount ≥ ttable (8.172 < 1.65573). There is a direct effect of entrepreneurship education on entrepreneurial motivation by 4.848 with a path coefficient of E2 0.394 and E1 0.716. There is a direct impact on gender to entrepreneurial motivation by 0.251 with a path coefficient of E2 0.394 and E1 0.716.
The Factors Affecting STIE Yapis Dompu Students’ Interest in Entrepreneurship
Ega Saiful Subhan;
Budi Eko Soetjipto;
Cipto Wardoyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia
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DOI: 10.46799/jss.v3i3.341
This research aims to acknowledge the effect of non-formal education, social and family environment, information technology, and business capital on entrepreneurial interest in STIE Yapis Dompu students. This research is a quantitative descriptive and analytic study with a survey method at STIE Yapis Dompu titled "Factors Affecting Entrepreneurial Interests in STIE Yapis Dompu Students. "The analytical technique used to measure the factors that influence entrepreneurial interest in STIE Yapis Dompu students is multiple linear regression using the SPSS version 21 program for windows. The results show that: 1) Partially, there is a significant effect of social and family environment variables and business capital on the entrepreneurial interest of STIE Yapis Dompu students. Meanwhile, the variables of non-formal education and information technology have no significant effect on the entrepreneurship interest of STIE Yapis Dompu students. 2) Simultaneously, the variables of non-formal education, social and family environment, information technology, and venture capital significantly affect the entrepreneurship interest of STIE Yapis Dompu students. The results of this study produce a coefficient of determination (R2) of 0.485, which means the ability of the four independent variables to explain the variable interest in entrepreneurship is 48.5%, while the rest (100% - 48.5% = 51.5%) is explained by the following factors: other factors outside the study. 3) The most dominant variables from other variables are the social and family environment. The assumption that non-formal education has a dominant influence on the entrepreneurial interest of STIE Yapis Dompu students has not been proven true.
The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance
Mahmud Mahmud;
Budi Eko Soetjipto;
Cipto Wardoyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia
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DOI: 10.46799/jss.v3i3.343
is study aims to determine the effect of professional ethics and emotional intelligence on the performance of auditors at the District Inspectorate Office Dompu.The method used in this study is a quantitative method with a descriptive and associative approach using primary data. Statistical analysis used in this research is validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, hypothesis testing using t-test and f test and coefficient of determination analysis with the help of the SPSS program. The study results reveal: 1) professional ethics and emotional intelligence have a simultaneous effect on auditor performance. The Fable value of 3.24 is more minor than the Fount of 39.810, with a significant value less than 0.05, which is 0.000. 2) professional ethics and emotional intelligence significantly affect auditor performance with the result that the t value on professional ethics is 3.513, which means that the t count is more significant than the t table of 1.68595 and has a significant level of 0.05. This shows that the professional ethics variable positively affects auditor performance. The t value of emotional intelligence is 4.285, with a significance value of 0.032. In other words, the emotional intelligence variable positively affects auditor performance. So that future researchers can add or respond to other variables besides professional ethics and emotional intelligence on auditor performance to realize even better research.
Pelatihan Komputer Akutansi Desa Dengan Aplikasi Keuangan Desa (Siskuedes) Untuk Meningkatkan Profesionalitas Guru
Cipto Wardoyo;
Slamet Fauzan;
Rizky Firmansyah;
Noor Faresi Putra
Jurnal Pengabdian Masyarakat Indonesia Vol 1 No 5 (2021): JPMI - Oktober 2021
Publisher : CV Infinite Corporation
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DOI: 10.52436/1.jpmi.52
Penerbitan Undang-Undang Nomor 6 tentang Desa Tahun 2014 dan Peraturan Menteri Nomor 113 Tentang Pengelolaan Keuangan Desa telah menarik perhatian publik. Mengingat dana langsung pemerintah ke desa mencapai 10% dari total anggaran pendapatan dan belanja negara, tentu diperlukan sistem akuntabilitas yang jelas. Adanya aplikasi SISKEUDES yang dibangun oleh BPKP bersama Kementrian Dalam Negeri yang didistribusikan ke desa-desa di seluruh Indonesia secara gratis melalui pemerintah kabupaten/kota, diharapkan mampu mempermudah pengelolaan keuangan desa dengan tujuan sebagai upaya mengawal transparansi pengelolaan dana desa. Hal ini menarik perhatian dunia pendidikan, khususnya SMK yang memasukkan materi pembelajaran akuntansi desa berbasis IT pada tahun ajaran 2019/2020 sesuai Kurikulum 2013. Kegiatan pengabdian ini bermaksud untuk menjembatani demi meningkatkan pemantapan wawasam dan profesionalitas guru akuntansi SMK se-Kota Malang terhadap sistem keuangan desa serta pengoprasian sistem aplikasi siskeudes. Metode yang digunakan dalam kegiatan ini yaitu pelatihan dan pengajaran aplikasi sistem keuangan desa. Hasil pengabdian ini adalah guru akuntansi di MGMP Akuntansi Kota Malang menjadi lebih meningkat kompetensi profesionalnya dalam mengajar komputer akuntansi desa. Hal ini dilihat dari antusias peserta dalam menyelesaikan modul komputer akuntansi desa. Selain itu juga dapat dilihat dari meningkatnya nilai rata-rata peserta dari nilai pre test sebesar 5,5 menjadi rata-rata 6,7. Selepas adanya kegiatan pengabdian ini diharapkan apa yang telah diajarkan pendidik berhasil dipahami dengan lancar oleh peserta didik yang outputnya dapat melahirkan lulusan peserta didik yang kompeten dalam mengambil peran penting yakni menjadi operator dalam mengoprasikan aplikasi siskeudes
ONLINE LEARNING EFFECTIVENESS: THROUGH DIGITAL LITERACY AND TEACHER’S PROFESSIONAL COMPETENCE
Lu’luul Mukaromah;
Cipto Wardoyo
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 1 (2022)
Publisher : Universitas PGRI Madiun
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DOI: 10.25273/jap.v11i1.10810
ABSTRACTThis study aims to measure and analyze the effect of digital literacy and teachers' professional competence on the effectiveness of online learning. This research is quantitative research with a quantitative explanatory approach using a questionnaire. The research sample was 190 students of 11th-grade Financial Accounting using the purposive sampling technique. The data analysis used is multiple linear regression. The results showed that (1) digital literacy had a positive effect on the effectiveness of online learning, and (2) teachers' professional competence had a positive effect on the effectiveness of online learning. Teachers can use the findings in this study to increase the effectiveness of online learning. Teachers must master the material of learning and utilize technology to provide interactive online learning. Interactive online learning will help students improve problem-solving skills, critical thinking abilities, and adaptability. ABSTRAKPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh literasi digital dan kompetensi profesional guru terhadap efektivitas pembelajaran daring. Penelitian ini penelitian kuantitatif dengan pendekatan eksplanatif menggunakan kuesioner. Pengambilan sampel menggunakan teknik purposive sampling sejumlah 190 siswa kelas XI Akuntansi Keuangan dan Lembaga. Analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) literasi digital berpengaruh positif terhadap efektivitas pembelajaran daring, dan (2) kompetensi profesional guru berpengaruh positif terhadap efektivitas pembelajaran daring. Temuan dalam penelitian ini dapat digunakan oleh guru dalam upaya meningkatkan efektivitas pembelajaran daring dimana guru harus mampu menguasai materi secara menyeluruh dan memanfaatkan teknologi untuk menyediakan pembelajaran daring yang nyaman dan interaktif. Pembelajaran daring yang interaktif akan membantu siswa memiliki keterampilan pemecahan masalah, kemampuan berpikir kritis, dan kemampuan beradaptasi di kalangan siswa.
HEGEMONY OF PERFORMANCE ACCOUNTABILITY SYSTEMS OF GOVERNMENT INTITUTIONS IN MALANG : AN IDEOLOGY PERSPECTIVE
Ratna Dwi Nastiti;
Sri Pujiningsih;
Cipto Wardoyo
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga
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DOI: 10.20473/jraba.v6i1.73
This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.
Impact of the Implementation of Green Human Resources Management: A Study of Systematic Literature
Lina Saptaria;
Budi Eko Soetjipto;
Cipto Wardoyo
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata
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DOI: 10.52728/ijjm.v3i2.471
The impact of implementing Green Human Resource Management (GHRM) is an important research agenda in human resource management practices in modern business companies. This type of research is descriptive qualitative and uses a systematic literature review approach. The purpose study is to provide an overview of the latest research on the application of GHRM, problems that arise in the application of GHRM, policies and operational steps for implementing GHRM, the impact of implementing GHRM, and recommendations for further research studies on the impact of implementing GHRM in the corporate environment. This paper presents a structural overview of 30 peer-reviewed articles published in leading academic journals from 2018 to 2022. This review provides an increased understanding of the current state of research, trends, and future research directions. The literature review framework uses the PRISMA model. Research findings show that the implementation of GHRM is developing in both developed and developing countries, effective GHRM implementation requires organizational commitment and employee participation. The GHRM implementation system is the uniqueness of the organization and the impact of GHRM implementation leads to green managerial innovation and green HR process innovation that supports green management and sustainable green industries.
Determinan Kualitas Audit
Iis Nurindah Sari;
Cipto Wardoyo;
Nujmatul Laily
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 2 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang
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AbstractThis study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regre-ssion analysis. The result shows that partially, the independence, profe-ssional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.AbstrakPenelitian ini bertujuan menguji pengaruh independensi, skeptisme profesional, perilaku disfungsional, dan etika profesi auditor terhadap kualitas audit. Sampel pada penelitian ini adalah 76 auditor dari enam Kan- tor Akuntan Publik (KAP) di Malang. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan kuisioner, dan data tersebut diuji menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa independensi, skeptisme profesional, dan etika profesi auditor secara parsial berpengaruh positif signifikan terhadap kualitas audit. Sedangkan perilaku disfungsional auditor tidak berpe- ngaruh signifikan terhadap kualitas audit.
Upaya Peningkatan Profesionalisme Guru Dengan Pelatihan Akuntansi Desa Bagi Guru SMK Akuntansi Kota Malang
Cipto Wardoyo;
Slamet Fauzan;
Rizky Firmansyah;
Noor Faresi Putra;
Yongky Teguh Setiaji
Jurnal Abdi Masyarakat Indonesia Vol 1 No 1 (2021): JAMSI - September 2021
Publisher : CV Firmos
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DOI: 10.54082/jamsi.13
Akuntansi desa merupakan salah satu mata peajaran baru dalam kurikulum akuntansi di Sekoah Menengah Kejuruan. Kebijakan ini berdampak pada ketersediaan sumber daya manusia bagi guru yang kurang menguasai materi tersebut. Untuk itu dilakukan pelatihan kepada guru SMK Akuntansi Kota Malang. Sebagai upaya praktis kegiatan pengabdian kepada masyarakat. Tujuan pengabdian ini adalah sebagai wadah bagi para guru untuk mempersiapkan dan meningkatkan profesionalisme dalam menerapkan pembelajaran akuntansi desa dalam kurikulum baru. Metode pelatihan diberikan dalam bentuk peatihan dan pengajaran. Hasil dari pengabdian pelatihan sistem tata kelola keuangan desa terlaksana dengan lancar. Hal ini ditinjau dari nilai post test materi sistem tata kelola keuangan desa peserta sebesar 6,8. Nilai ini mengalami kenaikan dari nilai pre test yang memiliki nilai rata-rata 5,0. Disamping itu juga terlihat dari antusiasme peserta yang mengikuti semua acara pelatihan dari pemaparan materi sistem tata kelola keuangan desa sampai denga penugasan mandiri. Selama kegiatan berlangsung, peserta sangat kooperatif dengan mengikuti semua instruksi yang diberikan dan datang tepat waktu dalam kegiatan pelatihan ini.