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- FACHRURROZIE
Universitas Negeri Semarang
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TEAMS GAMES TOURNAMENT (TGT) SEBAGAI METODE UNTUK MENINGKATKAN KEAKTIFAN DAN KEMAMPUAN BELAJAR Widhiastuti, Ratieh; Fachrurrozie, Fachrurrozie
Dinamika Pendidikan Vol 9, No 1 (2014): Juni 2014
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The background of this study is the experience in teached Intermediate Accounting 2 last year that showed unsatisfied results. The purpose of this study are to test and to get the empirical evidance on the effectivity of Teams Games Tournament (TGT) as a teaching methode used in Intermediate Accounting 2 to improve Student Partisipations and Learning Competence.60 students of Accounting Education Departement in 4th semester become objects in this study. This study used primary datas collected from tests, observations dan documentations. This research was done in 3 cycles. Each cycles consisted of 5 stages, they were pre-reflecting, planning, acting, observing and post-reflecting. The results showed empirical evidance that Teams Games Tournament (TGT) methode used in Intermediate Accounting 2 can improve Student Partisipations and Learning Competence.
EFEKTIFITAS PETA KONSEP DALAM PEMBELAJARAN MATA KULIAH DASAR AKUNTANSI Fachrurrozie, Fachrurrozie; Wahyuningrum, Indah Fajarini Sri
Dinamika Pendidikan Vol 5, No 2 (2010): December 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

Understanding and learning accounting should be done in a systematic, gradual, perseverant and precision way, because accounting consists of complex concept, analysis and skills. Accounting should be studied systematically because it has the sequential inter-related material i.e. started from the identification of the account name of an existing transaction which can be seen in the transaction, journal, general ledger, balance sheet, adjustment, work sheets, preparation of financial statements, closing entry, posting adjustment and closing journals to ledgers, trial balance after closing, and  ended with the journal inverting. To obtain the optimal learning achievement of accounting, accounting students must study thoroughly about the concepts of accounting, as well as trying to understand the relationships among the concepts of accounting, because accounting concepts are related to each other. This research would test the use of maps concept as an alternative media to learn the basic concepts, especially on accounting classification account. The population was also the subject of this research,  they were the 1st semester students  of S1 Accounting Program, Economics Faculty, UNNES in the academic year of  2010/2011. There were 2 classes, the first class was the control class and second class was the experimental class. The control class used the conventional methods in the learning process on the other hand; the experiment class used maps concept in the learning process. The results showed that in experimental class which used maps concept as the media to learn the accounting classification of accounts proved to be more effective than the control class that did not use maps concept as the media in the learning process. 
TEAMS GAMES TOURNAMENT SEBAGAI UPAYA PENINGKATAN KEMAMPUAN BELAJAR MAHASISWA PADA MATA KULIAH MATEMATIKA EKONOMI FACHRURROZIE, -; Anisyukurillah, Indah
Dinamika Pendidikan Vol 4, No 1 (2009): Juni 2009
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The objective of this study is to measure and obtain the empirical proof that concerned to the  effectiveness and significance in applying Teams Games Tournament learning model that was presented in teaching learning process in Economics Mathematics subject in improving the  students’ learning ability. This study used 3 cycles and involved 67  students  from the 1st semester  of regular class, Accounting Education Program, S1 Degree on Accounting Department, Economics Faculty, Semarang State University. Result of this study was to apply Economics Mathematics through Teams Games Tournament model learning in Quadrat Function Topic with the sub topics were Demand Function, Supply Function, Market Equilibrium, Tax and Subsidy Influences to improve the students’ ability and skill in teaching learning process.  It was seen that score average from 11 teams from Cycle I, II and III was getting increased about 60,11%; 87% and 96,88%. Therefore, that result has obtained the target because the students  who got the score higher  than 70 were  more than 80 %, thus this teaching method can be said successfull. Key Words : Teams Games Tournament,Economics Mathematics
PENGGUNAAN E-LEARNING ILMO UNTUK MENINGKATKAN MUTU PERKULIAHAN DI FAKULTAS EKONOMI Asrori, Asrori; Fachrurrozie, Fachrurrozie
Dinamika Pendidikan Vol 6, No 1 (2011): Juni 2011
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

This study has objectives to examine empirically the behavior of teachers in accepting the use of e-Learning Ilmo (Learning Increasing Motivation) and ti improve the quality of lectures at Economic Faculty. The respondents of this research were lectures who were the users of e-Learning Ilmo. The data were collected through qustionnaire that was developed based on the construct of the theory of technology acceptance (Davis et al, 1989). The results of hypotheses testing were: (1) The usefulness and ease in using e-Learning Ilmo give positive effect to the lecturers’ interest in using it. (2) the lecturers’ interest in using e-Learning Ilmo gives positive effect which automatically can improve the quality of lectures at Economic Faculty, Unnes. To increase the use of e-Learning Ilmo, it is recommended to (1) make simpler and easier the features of e-Learning in Ilmo, (2) give an e-Learning training intensively and comprehensively for the lecturers. (3) replace some conventional lectures that can not be held as scheduled with E-Learning Ilmo course.
DETERMINAN KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Candra, Nayoko Adi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9751

Abstract

Tujuan dilakukan penelitian ini untuk menjelaskan pengaruh likuiditas, leverage, ukuran perusahaan terhadap kebijakan dividen tunai dengan profitabilitas sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011 – 2013 yang berjumlah 141 perusahaan. Penentuan sampel menggunakan metode purposive sampling yang kemudian diperoleh 19 perusahaan manufaktur. Metode analisis yang digunakan adalah analisis jalur. Hasil yang diperoleh dalam penelitian ini adalah likuiditas tidak berpengaruh terhadap profitabilitas sedangkan leverage dan ukuran perusahaan berpengaruh terhadap profitabilitas. Profitabilitas berpengaruh terhadap kebijakan dividen tunai. Profitabilitas tidak dapat menjadi variabel intervening anatara likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen tunai. Simpulan dari penelitian ini yaitu besarnya leverage dan ukuran perusahaan terbukti mampu mempengaruhi rendahnya profitabilitas. Perusahaan yang mempunyai profitabilitas besar tidak selalu memberikan dividen yang tinggi. Saran bagi investor yang menginginkan dividen tinggi hendaknya memilih perusahaan dengan tingkat hutang rendah. Bagi perusahaan hendaknya pemenuhan keuangannya dipenuhi dengan modal sendiri. Bagi penelitian selanjutnya hendaknya menggunakan sampel yang lebih luas.The purpose of this research to clarify the effect of liquidity , leverage , size of the company to cash dividend policy with profitability as an intervening variable. The population in this study are all companies listed on the Indonesia Stock Exchange period 2011 - 2013 totaling 141 companies. The samples using purposive sampling method which was then acquired 19 manufacturing companies. The analytical method used is path analysis. The results obtained in this study is the liquidity does not affect the profitability and the size of the company while the leverage effect on profitability. Profitability affect the cash dividend policy. Profitability can not be intervening variables anatara liquidity, leverage and the size of the company against cash dividend policy. Conclusions from this research that the amount of leverage and the size of the company proved capable of affecting low profitability. Companies that have a large profitability does not always give a high dividend. Suggestions for investors who want high dividends should choose companies with low debt levels. For companies should fulfill their financial filled with their own capital. For further research should use a broader sample.
PENGARUH RISIKO BISNIS, STRUKTUR ASET, UKURAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Pradana, Herdiawan Rudi; Fachrurrozie, Fachrurrozie; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 2 No 4 (2013): November 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i4.4168

Abstract

 Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh risiko bisnis,struktur aset, ukuran, dan pertumbuhan penjualan terhadap struktur modalpada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2010-2012. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012. Pengambilan sampel menggunakan teknik purposive sampling, sehingga unit analisis yang dihasilkan dalam penelitian ini sebanyak 17 perusahaan. Pengambilan data dilakukan dengan metode dokumentasi. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda, uji statistik deskriptif, dan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa risiko bisnis, struktur aset, ukuran dan pertumbuhan penjualan secara bersama-sama berpengaruh terhadap struktur modal. Hasil uji parsial (uji t) menunjukan bahwa risiko bisnis, struktur aset , dan pertumbuhan penjualan tidak berpengaruh secara signifikan terhadap kinerja struktur modal, sementara ukuran perusahaan berpengaruh secara signifikan terhadap kinerja struktur modal. This study aims at determining the effect of Business Risk, Asset Structure, Company Size and Growth Sales on Capital Structure of Manufacturing Companies Listed on Indonesia Stock Exchange in 2010-2012. Using purposive sampling method, so that the unit of analysis in this study collected documented data by 17 companies. The study employs descriptive statistics and multiple linear regressions. In addition, for fulfilling the requirements of linear regression, the study uses classical assumption tests.The results of the study show that business risk, asset structure, size,and growth sales simultaneously have significantly affect on intellectual capital performance. result  of analysis (t-test) shows that business risk, asset structue, and growth sales did not have significantly affect on capital structure, while  size variable have significantly affects on capital structure.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE Irfan, Setyadi; Fachrurrozie, Fachrurrozie; Handayani, Bestari Dwi
Accounting Analysis Journal Vol 2 No 4 (2013): November 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i4.4173

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh kinerja keuangan perusahaan terhadap penerapan corporate governance. Populasi dalam penelitian ini adalah perusahaan-perusahaan publik yang terdaftar di Bursa Efek Indonesia. Sampel penelitian adalah perusahaan yang telah berturut-turut masuk dalam pemeringkatan CGPI survey investor dan analis yang diberikan oleh IICG untuk tahun 2010, 2011 dan 2012. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga sampel dalam penelitian ini sebanyak 35 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda, analisis deskriptif dan uji asumsi klasik. Hasil penelitian ini menunjukan bahwa ROA tidak berpengaruh terhadap corporate governance, ROE tidak berpengaruh terhadap corporate governance dan NPM tidak berpengaruh terhadap corporate governance. The purpose of this research was to analyze the influence of the companys financial performance with respect to corporate governance. The population in this research is a public companies listed on the Indonesia stock exchange. The research sample is a company that has been successively CGPI ratings survey of investors and analysts are given by IICG for 2010, 2011 and 2012. Sampling method in this study using a purposive sampling method so that the sample in this research as much as 35perusahaan. Methods of data analysis used in this study is the analysis of multiple regression, analysis of descriptive and test assumptions. The results of this research show that ROA did not influence on corporate governance, ROE has no effect on corporate governance and the NPM does not influence on corporate governance.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LUAS PENGUNGKAPAN CSRSEBAGAI VARIABEL MODERASI Dewa, Gatot Putra; Fachrurrozie, Fachrurrozie; Utaminingsih, Nanik Sri
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.3911

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pengaruh profitabilitas terhadap nilai perusahaan serta menguji apakah luas pengungkapan CSR mampu  memoderasi pengaruh profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam LQ45 selama periode 2009-2011. Metode  pengambilan sampel dilakukan dengan purposive sampling dengan kriteria termasuk dalam LQ45 selama 2009-2011 berturut-turut serta menggunakan rupiah sebagai satuan dalam laporan keuangannya sehingga didapatkan 24 perusahaan yang digunakan sebagai sampel penelitian.Teknik analisis data menggunakan Moderated Regression Analysis. Hasil yang diperoleh adalah profitabilitas berpengaruh signifikan terhadap nilai perusahaan dan luas pengungkapan CSR bukan merupakan variabel moderasi dalam pengaruh profitabilitas terhadap nilai perusahaan.The purpose of this research was to determine whether or not the effect of profitability on firm value and testing whether CSR disclossure is able to moderate the effect of profitability on firm value. The population in this research are all included in the LQ45 companies during the period 2009-2011. The sampling method is done by purposive sampling criteria included in LQ45 during 2009-2011 in a row and use rupiah as a unit in its financial statements to obtain 24 companies are used as a sample. This research use Moderated Regression Analysis toanalysis the hypothesis. The result is profitability have a significant effect on the firm value and CSR disclossure is not a moderating variable in the effect of profitability on firm value.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TINGKAT KONSERVATISME AKUNTANSI Padmawati, Ika Ria; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 4 No 1 (2015): March 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i1.7810

Abstract

Kondisi perekonomian yang tidak stabil menyebabkan kondisi ekonomi yang dimiliki oleh tiap-tiap perusahaan menjadi berbeda. Agar tidak merugikan para investor dan kreditor sebagai pengguna informasi laporan keuangan, maka perusahaan dituntut jeli dan berhati-hati dalam membuat laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komisaris independen, pertumbuhan penjualan, profitabilitas, dan kualitas audit terhadap tingkat konservatisme akuntansi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2013. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 32 perusahaan. Metode analisis data menggunakan analisis regresi linier berganda dengan program SPSS versi 21. Berdasarkan hasil dan simpulan penelitian menunjukkan kepemilikan manajerial, komisaris independen tidak berpengaruh terhadap konservatisme akuntansi. Pertumbuhan penjualan berpengaruh positif terhadap konservatisme akuntansi. Profitabilitas dan kualitas audit berpengaruh negatif terhadap konservatisme akuntansi. Penelitian selanjutnya diharapkan dapat menggunakan proksi lain untuk mengukur setiap variabel-variabel independen yang terkait dengan konservatisme akuntansi.The unstable economic conditions led to the economic conditions that are owned by each company to be different. In order not to harm the investors and creditors as users of financial statement information, the company is required to be observant and careful in making financial reports. The purpose of the study is to analyze the effect of the managerial ownership, the independent commissioner, the sales growth, the profitability, and the audit quality to the accounting conservatism level. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) 2010-2013. Double linier regretion analysis was used as the method to analyze the data with SPSS program version 2.1. Based on the results and conclusions of research shows managerial ownership, independent directos ha no effect on accounting conservatism. Profitability and quality audit has negstively affect on accounting conservatism.Future studies are expected to use another proxy to measure each of the independent variables associated with accounting conservatism.
PENGARUH KINERJA KEUANGAN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISR Ningrum, Ratna Aditya; Fachrurrozie, Fachrurrozie; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 2 No 4 (2013): November 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i4.4169

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan, kepemilikan instutusional dan ukuran dewan pengawas syariah terhadap pengungkapan Islamic Social Reporting  (ISR). Sampel dipilih menggunakan metode purpossive sampling dan diperoleh 24 pengamatan. Data dikumpulkan dari perusahaan perbankan syariah yang ada di Indonesia pada tahun 2010-2012. Data penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif, dan regresi ordinary least square (OLS). Hasil penelitian menunjukkan secara simultan variabel kinerja keuangan, kepemilikan institusional dan ukuran dewan pengawas syariah berpengaruh terhadap pengungkapan islamic social reporting. Secara parsial variabel kepemilikan institusional dan ukuran dewan pengawas syariah berpengaruh terhadap pengungkapan islamic social reporting, sedangkan variabel kinerja keuangan tidak berpengaruh terhadap pengungkapan islamic social reporting. The purpose of this study was to analyze the effect of financial performance, ownership and size instutusional sharia supervisory board on the disclosure of Islamic Social Reporting (ISR). The sample was selected using purposive sampling method and obtained 24 observations. Data were collected from Islamic banking company in Indonesia in 2010-2012. Data were tested using the classical assumption test, descriptive analysis, and ordinary least squares regression (OLS). The results showed simultaneous financial performance variables, institutional ownership and supervisory board size affects the disclosure of islamic syariah social reporting. In partial institutional ownership and supervisory board size affects the disclosure of islamic sharia social reporting, while the financial performance variables did not affect the disclosure of islamic social reporting.
Co-Authors - Kardoyo -, Kardiyem A.A. Ketut Agung Cahyawan W Achmad Fauzi Agus Wahyudin Ahmad Nurkhin Amal, Muhammad Ihlashul Ambarriyah, Siti Bekti Anisa Nurfitriana Anisyukurillah, Indah Anna Kania Widiatami Asrori Asrori Barokah, Lefi Baswara, Satsya Yoga Bestari Dwi Handayani Cahyani, Ardhita Indah Claudia, Gita Dea Afita Dedi Kasiono, Dedi Devi, Berti Desbriantika Kusuma Dewi, Cicilia Ratna Djoko Widodo Dovina Navanti Dwi Anggoro Saputro, Dwi Anggoro Fadhilah Mahanani Saputri Fernando, Nadim Fian Tri Rohmah Galuh Tristianasari, Galuh Gatot Putra Dewa, Gatot Putra Giarto, Rizka Vidya Dwi Harsono Harsono Harsono Harsono Hasan Mukhibad Helnia Nur Islami, Helnia Nur Herdiawan Rudi Pradana, Herdiawan Rudi Ika Ria Padmawati, Ika Ria Indah Anisyukurillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jarot Tri Bowo Santoso Jati, Damar Kartika Kiswanto Kiswanto Linda Agustina Maulana, Aditya Ahmad Mia Nur Mufidah Muhammad Feriady, Muhammad Muhammad Wakhid Ibrahim, Muhammad Wakhid Muhsin, Muhsin Nanik Sri Utaminingsih Nayoko Adi Candra, Nayoko Adi Nina Oktarina Nur Solichah, Nur Pamungkas, Fuad Jaka Prabowo Yudo Jayanto Prasetyo, Ery Teguh Prasetyo, Rifki Adhi Prasetyo, Rifki Adhi Puji Novita Sari Purnamasari, Eva Ratieh Widhiastuti Ratna Aditya Ningrum, Ratna Aditya Sari, Sandhiny Permata Sari, Sandhiny Permata Setyadi Irfan, Setyadi Sinaga, Korentina Juniasti Sinaga, Korentina Juniasti Sugiarto, Hening Vidyari Shinta Sugiarto, Hening Vidyari Shinta Sya'diyah, Nurhalimatusy Tsalatsah Nurakhiroh, Tsalatsah UMBARWATI, UMI UMBARWATI, UMI Whino Sekar Prasetyaning Tunggal, Whino Sekar Prasetyaning Widiyanto Widiyanto Widiyanto Widiyanto Winarti Winarti Woelandari Pantjolo Giningroem, Dewi Sri Yaningsih, Susi Zulfahra, Rizqia Naurah