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Penerapan SAK ETAP Dalam Penyusunan dan Penyajian Laporan Keuangan Fauzi, Rian; Pramiudi, Udi; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.302

Abstract

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement. Keywords: financial statements, SAK ETAP
DISKRIMINASI SOSIAL DALAM NOVEL ORANG CACAT DILARANG SEKOLAH KARYA WIWID PRASETYO Fauzi, Rian; Thahar, Harris Effendi; Asri, Yasnur
Jurnal Bahasa dan Sastra Vol 1, No 1 (2012): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/82190

Abstract

The purpose of this study was (1) to describe a form of social discrimination contained in novel Orang Cacat Dilarang Sekolah by Wiwid Prasetyo  and (2) Describe the causes of social discrimination in the novel Orang Cacat Dilarang Sekolah by Wiwid Prasetyo . The data source of this research is novel Orang Cacat Dilarang Sekolah by Wiwid Prasetyo . Data collected by descriptive methods. The findings of the research that forms and causes of social discrimination in the novel Orang Cacat Dilarang Sekolah by Wiwid Prasetyo
Pengaruh Persepsi Atas Kompetensi Pedagogik Guru dan Fasilitas Belajar Terhadap Prestasi Belajar IPS Siswa (Survey Pada Sekolah Dasar Negeri di Kabupaten Lebak Provinsi Banten) Fauzi, Rian
Jurnal Pendidikan Dasar Setiabudhi Vol 3 No 2 (2020): Jurnal Pendidikan Dasar Setiabudhi
Publisher : STKIP Setiabudhi

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

Abstract

The purpose of this study was to determine the effect of perceptions on teacher pedagogical competence on student social studies achievement. Knowing the effect of learning facilities on student social studies achievement. Furthermore, the effect of perceptions on teacher pedagogical competence and learning facilities together on student social studies achievement. The research method used was a survey method, a random sample of 100 students was selected. Data collection was carried out by interviewing techniques, direct observation and by distributing questionnaires and learning outcomes tests. Data analysis using descriptive statistical methods, correlation of person data, coefficient of determination and regression analysis. Based on the results of research using multiple linear regression analysis, the following equation is obtained: Y = 54.456 + 0.087 X1 + 0.480 X2. So it can be interpreted that the influence of the variable Perception on teacher pedagogic competence (X1) is 54.4% and the influence of the learning facilities variable (X2) is 8.7%. From these calculations it can be seen that the effect of perceptions on teacher competence is greater than the learning facilities. Then from the calculation of determination obtained R square or determination coefficient of 0.078 means that learning achievement can be explained by perceptions of teacher pedagogical competence and learning facilities by 7.8% and the remaining 92.2% is explained by other variables outside the equation. The conclusion from this study is that the effect of perceptions on teacher pedagogical competence and learning facilities on student social studies achievement is quite significant. Keywords: Perceptions of Teacher Pedagogic Competence, Learning Facilities, and Student Social Studies Achievement Abstrak Tujuan Penelitian ini adalah untuk mengetahui pengaruh persepsi atas kompetensi pedagogik guru terhadap prestasi belajar IPS siswa. Mengetahui pengaruh fasilitas belajar terhadap prestasi belajar IPS siswa. Selanjutnya pengaruh persepsi atas kompetensi pedagogik guru dan fasilitas belajar secara bersama-sama terhadap prestasi belajar IPS siswa. Metode penelitian yang digunakan menggunakan metode survey sampel dipilih secara random 100 siswa. Pengumpulan data dilaksanakan dengan teknik wawancara, pengamatan langsung dan dengan penyebaran angket serta tes hasil belajar. Analisis data dengan metode statistik deskriptif, korelasi data person, koefisien determinasi dan analisis regresi. Berdasarkan hasil penelitian dengan menggunakan analisis regresi linier berganda diperoleh persamaan sebagai berikut: Y = 54,456 + 0,087 X1 + 0,480 X2. Sehingga dapat diartikan bahwa besarnya pengaruh variabel Persepsi Atas kompetensi pedagogik guru (X1) sebesar 54,4% dan pengaruh variabel fasilitas belajar (X2) sebesar 8,7%. Dari perhitungan tersebut dapat dilihat bahwa pengaruh persepsi atas kompetensi guru lebih besar dari pada fasilitas belajar. Kemudian dari perhitungan determinasi diperoleh R square atau koefisien determinasi sebesar 0,078 artinya bahwa prestasi belajar dapat dijelaskan oleh persepsi atas kompetensi pedagogik guru dan fasilitas belajar sebesar 7,8 % dan sisanya sebesar 92,2 % dijelaskan oleh variabel-variabel lain di luar persamaan. Simpulan dari penelitian ini bahwa pengaruh persepsi atas kompetensi pedagogik guru dan fasilitas belajar terhadap prestasi belajar IPS siswa cukup signifikan. Kata Kunci : Persepsi Atas Kompetensi Pedagogik Guru, Fasilitas Belajar, dan Prestasi Belajar IPS Siswa
Pengembangan Literasi Budaya Berbasis Virtual Reality Pada Pembelajaran IPS di Sekolah Dasar Sampurna, Iman; Fauzi, Rian; Adiputra, Dede Kurnia; Suwarno, Suwarno
Jurnal Inovasi Pendidikan MH Thamrin Vol. 6 No. 1 (2022): Jurnal Inovasi Pendidikan MH Thamrin
Publisher : LPPM Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jipmht.v6i1.735

Abstract

Pembelajaran IPS yang selama ini diajarkan kurang memberikan sentuhan yang kuat kepada siswa karena kurangnya inovasi dalam pembelajaran dan terlalu tekstual sehingga cenderung membosankan bagi siswa. Selain itu, guru di kelas kurang mengaitkan keberagaman budaya yang sedang terjadi dalam masyarakat sehingga siswa kurang mengenal tentang budaya yang ada disekitarnya. Pembelajaran yang diterapkan guru juga masih tampak kurang keterpaduan, baik dengan mata pelajaran lain maupun pemilihan model dan strategi pembelajarannya. Salah satu upaya untuk mengatasi permasalahan tersebut adalah dengan melakukan pengembangan media pembelajaran yang sesuai dengan tuntutan dan kebutuhan dalam kegiatan pembelajaran. Penelitian ini adalah penelitian pengembangan yang tujuannya adalah untuk mengembangkan literasi budaya berbasis virtual reality (VR). Metode penelitian ini menggunakan pengembangan dengan model 4D (Define, Design, Develop and Disseminate). Pengembangan model 4D terdiri dari empat tahapan yaitu tahap pendefinisian (define), perancangan (design), pengembangan (develop), dan penyebaran (disseminate). Keunggulan dari penelitian ini ditunjukkan pada virtual reality yang memuat atau menonjolkan bentuk keragaman budaya yang ada di Baduy, Hasil penelitian berupa potensi sumber daya alam udara, air, hutan, tambang, laut, sehingga kearifan lokal dapat dijaga secara arif agar potensi sumber daya alam dapat terjaga sampai ke generasi berikutnya, siswa senang menggunakan VR kebudayaan Baduy sehingga meningkatkan literasi budaya
The impact of digital competence, organizational culture, and work flexibility on employee productivity with job satisfaction as a moderation variable Fauzi, Rian; Suhardi, Suhardi; Firdaus, Rahmad
International Journal of Applied Finance and Business Studies Vol. 12 No. 4 (2025): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i4.324

Abstract

This study aims to analyze the influence of organizational culture, work flexibility, and digital competence on work productivity and job satisfaction. The respondents in this study were 200 respondents who were employees working in various industrial sectors in Bangka Belitung who experienced digital transformation in their work environment, Using the path analysis method, the results of the study showed that organizational culture has a positive and significant influence on work productivity and job satisfaction. Work flexibility has also been shown to contribute significantly to Job Satisfaction, showing that the higher the flexibility in the work environment, the more employee satisfaction increases. However, digital competencies do not have a significant relationship with Work Productivity, which indicates that competitive factors in the work environment do not necessarily drive increased productivity. These findings contribute to the development of theories in human resource management by emphasizing the importance of organizational culture and work flexibility in increasing employee productivity and satisfaction. Practically, the results of this research can be a reference for organizations to create a more collaborative and flexible work environment to improve employee welfare and performance. However, this study has limitations in sample coverage and does not consider moderator or mediator variables that can affect the relationship between variables. Therefore, future research is suggested to explore additional factors, such as management support and work-life balance, for a more comprehensive understanding of organizational dynamics and employee productivity.