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Is the Implementation of Problem-Based Learning Appropriate? A Literature Review on Accounting Learning Wilda Auwalina Istigfarin; Endang Sri Andayani
Dinamika Pendidikan Vol 18, No 1 (2023): June 2023
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v18i1.42143

Abstract

The objective of this study is to examine the development of research results on the implementation of Problem-Based Learning (PBL) in accounting learning in Indonesia within a 10-year period (2012 – 2022). The research was conducted using the Systematic Literature Review (SLR) method. A review was carried out on 54 PBL articles in the field of accounting education in Sinta 1-6 accredited journals. Research results showed the following findings, there were 54 published articles on PBL in the accounting field from 2012 to 2022, and most articles were published in 2017-2018. The most popular variants on the PBL research method in the accounting field employed Classroom Action Research (41%), followed by experimental research (33%). Most of the research objects involved vocational high schools, universities, and senior high schools. Of the 54 articles that were examined, only 18 articles presented the learning syntax in accordance with the PBL terms from Howard Barrows. Another 12 articles did not follow the PBL terms, but did present problems in learning. However, the utilized problems were not in accordance with the characteristics of problems in PBL, which involve real, unexpected, and unplanned (unstructured) problems. This is presumably because the researchers (1) do not fully understand the features of PBL, or (2) have problems formulating problems in the accounting field that are in accordance with the demands of PBL.
PENGARUH KECERDASAN LOGIKA-MATEMATIS, KECERDASAN INTRAPERSONAL DAN KECERDASAN INTERPERSONAL TERHADAP TINGKAT PEMAHAMAN PENGANTAR AKUNTANSI Auliana, Rini Adriani; Andayani, Endang Sri
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 19, No 1 (2021): Maret 2021
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v19i1.9786

Abstract

Memahami pengantar akuntansi sangat penting bagi mahasiswa jurusan akuntansi untuk memudahkannya mempelajari mata kuliah akuntansi berikutnya seperti akuntansi keuangan menengah dan akuntansi keuangan lanjutan. Mahasiswa yang memiliki pemahaman pengantar akuntansi rendah akan mengalami kesulitan mempelajari mata kuliah akuntansi lanjutan. Oleh karena itu, pemahaman pengantar akuntansi yang kuat sangat diperlukan untuk mempermudah mahasiswa dalam memahami mata kuliah akuntansi lanjutan yang lebih kompleks dan untuk mencegah ketidakmampuan mahasiswa dalam menjelaskan konsep akuntansi secara luas. Salah satu faktor yang memengaruhi tingkat pemahaman pengantar akuntansi adalah kecerdasan. Penelitian ini membahas kecerdasan berdasarkan teori multiple intelligences Howard Gardner. Tujuan penelitian adalah mengetahui: (1) Pengaruh kecerdasan logika-matematis terhadap tingkat pemahaman pengantar akuntansi; (2) Pengaruh kecerdasan intrapersonal terhadap tingkat pemahaman pengantar akuntansi; dan (3) Pengaruh kecerdasan interpersonal terhadap tingkat pemahaman pengantar akuntansi.Penelitian ini merupakan penelitian kuantitatif yang menggunakan desain penelitian eksplanasi. Terdapat tiga variabel independen yaitu kecerdasan logika-matematis (X1), kecerdasan intrapersonal (X2) dan kecerdasan interpersonal (X3) serta satu variabel dependen yaitu pemahaman pengantar akuntansi (Y). Populasi penelitian adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang angkatan 2019 sejumlah 294 mahasiswa. Sampel yang digunakan sejumlah 170 mahasiswa dengan teknik pengambilan sampel yaitu simple random sampling. Alat pengumpulan data menggunakan tes dan kuisioner. Teknik analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS.Hasil penelitian menunjukkan bahwa kecerdasan logika-matematis berpengaruh positif signifikan terhadap pemahaman pengantar akuntansi, kecerdasan intrapersonal tidak berpengaruh terhadap pemahaman pengantar akuntansi dan kecerdasan interpersonal tidak berpengaruh terhadap pemahaman pengantar akuntansi. Kata Kunci: Kecerdasan Logika-matematis, Kecerdasan Intrapersonal, Kecerdasan Interpersonal, Pemahaman Pengantar Akuntansi
Javanese Local Wisdom-Based Corporate Social Responsibility at PT PLN (Persero) UP3 Mojokerto Singgih Bayu Indra Hermawan; Eka Ananta Sidharta; Endang Sri Andayani
International Journal of Economics, Business and Innovation Research Vol. 2 No. 03 (2023): May, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

The purpose of this study is to explain how the practice and disclosure of Corporate Social Responsibility are based on local culture and local wisdom. This study uses Stakeholder Theory and Enterprise Theory and the approach used in this study is qualitative research using a type of case study approach. A case study is an approach or strategy that "focuses on understanding the dynamics present within a single setting" by conducting in-depth interviews with informants. The implementation of Corporate Social Responsibility at PT PLN UP3 Mojokerto is an activity that aims to prioritize corporate ethics and culture in its social investment, and organizations can provide a return on benefits by showing good performance in terms of entities and governance by incorporating elements of culture and local wisdom in it. On the other hand, cultural diversity is rich and still holds traditional values based on local wisdom in carrying out organizational activities, especially in terms of social and environmental accounting. This thick Javanese local wisdom has become a tradition and a necessity in the application of social and environmental accounting, especially in the implementation and disclosure of Corporate Social Responsibility. This is used to maintain good relations between the organization and surrounding stakeholders. This study aims to complete the information gap regarding the practice and disclosure of Corporate Social Responsibility related to the local wisdom of a region.
THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE Ardiansyah, Edi Irgi; Wardoyo, Cipto; Andayani, Endang Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1112

Abstract

The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.
E-HANDOUT MATERI PERANAN ULAMA MASA PROKLAMASI KEMERDEKAAN BANGSA INDONESIA UNTUK MENINGKATKAN KESADARAN SEJARAH DAN HASIL BELAJAR SISWA Supriadi, Supriadi; Andayani, Endang Sri
Jurnal Pendidikan Sejarah Indonesia Vol 6, No 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um0330v6i2p216-228

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Abstract:The problem that arises in the process of learning history is the lack of supporting teaching materials so learning history becomes less interesting. For this reason, it is necessary to develop teaching materials that fit to the characteristics and potential of students at MA Al-Umm. The required teaching materials are e-handouts as  supplement books in history learning. The material focuses on the role of Muslim clerics during the proclamation of independence. This research and development aims to determine the effectiveness of e-handouts in increasing historical awareness and student learning outcomes. Collecting research data through observation, interviews, questionnaires, and tests. Based on the data analysis it was concluded that the e-handout shows valid, effective, practical, and interesting results and can increase historical awareness and student learning outcomes. From the results of expert validation and the teacher's assessment of the e-handout, it was easier for students to understand and most students liked the pictures inserted in this book. Students' interest in material containing the character of Islamic figures in Islamic boarding schools is the main reason for the high interest of students in this product. Therefore, it can be concluded that the product is effective in increasing historical awareness and learning outcomes.  Abstrak:Permasalahan yang muncul dalam proses pembelajaran sejarah adalah kurangnya bahan ajar pendukung sehingga pembelajaran sejarah menjadi kurang menarik. Untuk itu perlu dikembangkan bahan ajar yang sesuai dengan karakteristik dan potensi siswa di MA Al-Umm. Bahan ajar yang dibutuhkan berupa e-handout sebagai buku pelengkap dalam pembelajaran sejarah. Materi berfokus pada peran ulama Muslim selama proklamasi kemerdekaan. Penelitian dan pengembangan ini bertujuan untuk mengetahui efektivitas e-handout dalam meningkatkan kesadaran sejarah dan hasil belajar siswa. Pengumpulan data penelitian melalui observasi, wawancara, angket, dan tes. Berdasarkan analisis data disimpulkan bahwa e-handout menunjukkan hasil yang valid, efektif, praktis, dan menarik serta dapat meningkatkan kesadaran sejarah dan hasil belajar siswa. Dari hasil validasi ahli dan penilaian guru melalui angket dan observasi yang diberikan terhadap e-handout mendapatkan hasil sangat valid sehingga lebih mudah dipahami siswa. Kemudian melalui wawancara yang dilakukan sebagian besar siswa menyukai gambar yang disisipkan dalam buku ini. Minat santri terhadap materi yang memuat karakter tokoh Islam di pondok pesantren menjadi alasan utama tingginya minat santri terhadap produk ini. Oleh karena itu, dapat disimpulkan bahwa produk tersebut efektif dalam meningkatkan kesadaran sejarah dan hasil belajar.
Interactive English Learning with Multimedia at YPK Karya High School Aprillia, Aprillia; Andayani, Endang Sri; Chodidjah, Chodidjah
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 2 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i2.4997

Abstract

In the world of education, multimedia is used as an effective, attractive, efficient, and easy-to-use learning media in terms of learning assessment. Currently, the method of learning English at YPK Karya High School is still face-to-face and textbooks, the difficulty of students cannot listen to the speech and vocabulary sentences conveyed by the teacher and cannot write the vocabulary sentences correctly, therefore researchers make alternative English learning with multimedia, as an easy and interactive learning solution. The model used is ADDIE, and there are 5 stages: analysis, design, development, implementation, and evaluation. The subjects in this study were 1 principal, 2 teachers, 3 students. The methods used to collect data were interviews and observations. After obtaining the results of the analysis, the researcher designs the device requirements and multimedia design with the aim of providing a complete picture of the application. The design was performed using the Flash Professional CS5 application, an application specifically designed to create animation, and Photoshop 7.0 for image creation. Finally, the application for failures, system errors, and application maintenance. The results of the research on interactive learning English with multimedia are very helpful for students of SMA YPK Karya Tangerang because it is simpler and easier to repeat.
Analysis of the need for digital history teaching materials for the merdeka curriculum in senior high schools Falah, Muhammad Fajrul; Andayani, Endang Sri; Hudiyanto, R Reza
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol 10, No 1 (2024): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202423840

Abstract

Changing from the 2013 curriculum to a Merdeka curriculum means that learning tools, including teaching materials, must be adjusted to appropriate learning outcomes and objectives of history subject. This research aims to determine the need for media, content, and language teaching materials. This research uses a qualitative study with a descriptive approach. Primary data sources were obtained from informants, namely Malang teachers and high school students, and observations in the field. The stages of data analysis are data reduction, data display, conclusion, and verification. The results show that the need for teaching materials in terms of media, namely: availability of wifi in schools and student internet quota, preferred font types are Calibri and Arial, preferred colors are bright colors, all students have smartphones with medium-high specifications, and videos and images in teaching materials must be explicit. There is a need for teaching materials in terms of content. Namely, the curriculum used is the Merdeka curriculum. Students prefer independent study, and some questions stimulate students to think historically. There is a need for teaching materials in terms of language. Namely, the language used as an introduction is Indonesian, and the language used must be easy for students to understand.
The Use of Simulation Technique to Improve Students' Speaking Skills Aprilliai, Aprillia; Andayani, Endang Sri; Sulistyawati, Meiva Eka Sri
EDUCATION AND LINGUISTICS KNOWLEDGE JOURNAL Vol 6 No 2 (2024): Education and Linguistics Knowledge Journal (Edulink)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/edulink.v6i2.5359

Abstract

The objective of this study is to enhance students' oral proficiency through the use of the simulation technique. The research was conducted using classroom action research based on the Kemmis and Taggart model. The research participants were 30 English majors. This research demonstrates that integrating simulation into language teaching can yield measurable improvements in students' speaking proficiency, providing educators with a practical tool for enhancing oral communication skills. The findings revealed a substantial enhancement in their speaking abilities. The mean pre-test score rose from 58.1 to 67.8 (a 16.7% increase) in the first cycle and further improved to 85.2 (a 25.7% increase) in the second cycle, resulting in a total improvement of 46.6%. These results suggest that implementing the simulation technique can effectively enhance students' speaking skills, as demonstrated by the significant gains in mean scores and overall performance across the research cycles.
The Context of Discourse in the Novel Heartbreak Motel by Ika Natassa Published in 2022 Palupi, Muji Endah; Andayani, Endang Sri; Dhini, Ulfa Rahma
INTERACTION: Jurnal Pendidikan Bahasa Vol 11 No 2 (2024): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v11i1.7091

Abstract

This research aims to determine the context of discourse in the novel Heartbreak Motel. This research uses a qualitative approach and content analysis method. The data source in this research is the novel Heartbreak Motel by Ika Natassa. The data in this research are in the form of quotations containing discourse context which includes background context (setting and scene), participant context (participant), result context (ends), message context (act), method context (key), means context (instrument). ), context of norms (norms), and context of type (genre) in the novel Heartbreak Motel by Ika Natassa. Data collection is obtained by reading, finding/marking, copying and grouping words that are included in the discourse context. The results of this research found 34 scenes containing eight elements of discourse context, namely background context (setting and scene) with 41 data consisting of 17 time setting data and 24 place setting data, 22 participant contexts, result contexts (ends). ) as many as 29 data, the context of the message (act) as much as 15 data, the context of the method (key) as much as 28 data, the context of the means (instrument) in which the discourse is carried out orally or directly as much as 28 data and using telephone media as much as 6 data, the context of norms ( norms) in this discourse are carried out in two directions and three directions, and the context of the type (genre) in this discourse is included in fictional prose.
Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Sary, Izdiharningrum Ghina; Utami, Helianti; Andayani, Endang Sri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1591

Abstract

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)