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Journal : GREENOMIKA

Mohammad Taufiq PERSEPSI MAHASISWA AKUNTANSI DAN AKUNTAN PENDIDIK TERHADAP KODEETIK AKUNTAN : Program Studi Akuntansi, Universitas Nahdlatul Ulama Sidoarjo *email: cakufik@gmail.com Mohammad Taufiq
GREENOMIKA Vol. 1 No. 1 (2019): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.655 KB)

Abstract

This research was conducted to find out and compare perceptions of the public accountant code of ethics between students and educator accountants in the Nahdlatul Ulama University in Sidoarjo. Research data obtained from the distribution of questionnaires with research subjects and research objectives and obtained from the adoption and study of literature including from previous studies related to the writing of this study. Measurement of the results of the questionnaire was carried out with a Likert scale with data analysis techniques carried out to answer the problem formulation, namely: (1) using the data normality test, (2) the classic assumption test and (3) the hypothesis test that was accompanied by steps in decision making results research. Data analysis instruments using independent sample t-test. The analytical tool used to analyze is ANOVA (Analysis of Variance), From the data acquisition, the results of the analysis using the data analysis techniques above show that there are differences in perceptions between students and educator accountants towards the accountant's code of ethics. In general, the perception of accountants educators is better than the perceptions of accounting students.
ANALISIS LAPORAN KEUANGAN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PT. TELEKOMUNIKASI INDONESIA TBK. (PERIODE 2014-2018) Tri Puji Astuti; Mohammad Taufiq
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.13 KB) | DOI: 10.55732/unu.gnk.2020.02.2.2

Abstract

This research is a qualitative research with descriptive approach. Data collection techniques in this study are documentation techniques with secondary data, namely financial statement from 2014 to 2018 which include balance sheet and income statements and annual reports from 2014 to 2018. Ratio analsis techniques which include Liquidity ratio, Solvability, Activity, and Profitability. While the method used is time series analysis. After the analysis is carried out, it can be seen that the company’s financial performance is carried out from a good level of Liquidity in meeting its short term obligations, because the Current Ratio and Cash Ratio are able to pay current debts and operating costs. The value of the Solvability ratio, namely the Debt Ratio and Debt to Equity Ratio, were below the average service industry. This shows the decrease in company operations that are financed by loan funds. The value of the Activity ratio, namely Total Asset Turnover and Fixed Asset Turnover, which turnover is very slow, and the ratio is below the average of the service industry. The value of the Profitabilityratio, namely Gross Profit Margin and Net Profit Margin, is in poor condition, because the value is below the service industry average, but in good condition based on the Rate On Equity. And the condition of company’s performance from a financial perspective is said good, and based on the customer perspective it is said to be good.
EFEKTIVITAS VIDEO TUTORIAL CAMTASIA STUDIO TERHADAP KEMANDIRIAN BELAJAR MAHASISWA PADA MATA KULIAH KOMPUTER AKUNTANSI (Studi Kasus pada Program Studi Akuntansi Universitas NU Sidoarjo) Mohammad Taufiq
GREENOMIKA Vol. 2 No. 1 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

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Abstract

This study aims to determine the effectiveness of the application of Camtasia Studio video tutorials in increasing the independence of accounting students in accounting at the Nahdlatul Ulama University in Sidoarjo (Unusida) who take accounting computer courses. This research design is experimental research. This study includes sample research with sampling with purposive sampling, with certain considerations determining two classes that are conducting computer accounting lectures, namely Morning-Class and Afternoon-Class of 2018 Accounting Study Program as the Experimental and Control-Class. Data collected by the questionnaire and documentation method. To obtain a research instrument in the form of a questionnaire, a research trial was conducted on the Class-Morning class of 2017 then the results were tested for validity and reliability. A valid and reliable questionnaire is then used to collect research data on student learning independence. While the documentation method is used to know the general description of the population to be studied. Before the data analysis is performed first, the analysis prerequisites are tested which includes normality and homogeneity tests. The data analysis method used is the T-Test of separated variance type to determine changes in the level of student learning independence. The results of the study show that: (1) there is a difference in the learning independence of students after participating in learning using the Camtasia Studio video tutorial indicated by the average value of the control group during the initial independence test (Pre-Test) of 79.529 while the average when the final independence test (Post-Test) was 79,113 it shows the average difference of 0.415. (2) there is a difference in student learning independence after following the Camtasia Studio video tutorial learning which is indicated by the average value of the experimental group during the initial independence test (Pre-Test) of 84,150 while the average during the final independence test (Post-Test) of 80,050 shows that there is the average difference of 4,100. (3) there was an increase in student learning independence after following the Camtasia Studio video tutorial learning as indicated by the results of the separated variance t-test obtained by the P-Value of 0,000 which was smaller than 0.05 (α) while the Thitung result of 3.793 was greater than Table of 2.086 at a significance level of 5% (0.05). This means that based on the results of the T-Test and the mean score it can be concluded that the application of Camtasia Studio video tutorial learning is more effective in accounting computer learning compared to learning that does not use Camtasia Studio video tutorials