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ANALISIS PENERAPAN SAK ETAP (STUDI PADA KOPRASI KARYAWAN TIRTA DHARMA PDAM KOTA PONTIANAK) .Rahmawati, Dy; Genjik, Bambang; Syahrudin, Husni
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 11 (2019): Nopember 2019
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Abstract This thesis is titled "Analysis the Implementation of Financial Accounting Standards of Entities without Public Responbility (IFRSs) (Study of the PDAM Tirta Dharma Khatulistiwa Employee Cooperative of Pontianak)". The method used is descriptive method. Data collection techniques used is direct communication techniques and documentary study techniques. The data collection tool used interview guidelines and data contained in the archive owned by the PDAM Tirta Dharma Khatulistiwa Employee Cooperative Pontianak. The data analysis technique used is descriptive qualitative analysis. The results of this study showed that 1) The cooperative management in applying their financial statements does not refer to the Statement of Financial Accounting Standards No. 27 Cooperative Accounting because it only presents a Balance Sheet and Calculation of Operating Results (PHU), which should consist of a balance sheet, calculation of operating results (PHU), cash flow statements, member economic promotion reports, and notes to the financial statements. 2) In the application of the calculation of results of operations there is also an error in entering the name of the goods account, there are several accounts of goods that should help reduce income in the calculation of results of operations but not recorded cooperatives in the burden of cooperatives and in the calculation of results of operations also there is no separation of member income and non-members and operating expenses and cooperative expenses. 3) In the application of cooperative financial statements there are still errors in writing the name of the goods account and include it in the preparation of the report on writing also does not match the order in the financial accounting standards.Key words: Analysis the Implementation of Financial Accounting Standards of Entities without Public Responbility (IFRSs), Cooperative
PENGARUH SUMBER BELAJAR TERHADAP HASIL BELAJAR KELAS X PELAJARAN EKONOMI SMA ISLAM BAWARI PONTIANAK Rina, .; Genjik, Bambang; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 9 (2016): September 2016
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Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh sumber belajar terhadap hasil belajar siswa kelas X pada mata pelajaran ekonomi di SMA Islam Bawari kota Pontianak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dalam bentuk studi hubungan. Sampel atau populasi dalam penelitian adalah seluruh siswa kelas X yang berjumlah 60 siswa. Teknik pengumpulan data menggunakan komunikasi langsung, komunikasi tidak langsung, dan studi dokumenter. Sedangkan untuk menganalisis data  peneliti menggunakan program statistik SPSS 16.0. berdasarkan hasil pengolahan dengan SPSS maka terdapat pengaruh antara sumber belajar terhadap hasil belajar siswa yaitu R2(R Square) = 0,038 maka dapat dinyatakan bahwa koenfisien determinasinya (KD)=R2x100% atau KD= 0,038x100%=3,8%. Dengan demikian bahwa pengaruh sumber belajar terhadap hasil belajar siswa sebesar 3,8% selebihnya yaitu 96,2% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini. Kata Kunci : Sumber Belajar , Pelajaran Ekonomi,  Hasil Belajar Abstract: This study aims to determine the effect of learning resources on learning outcomes of students of class X on economic subjects in SMA islam bawari pontianak city. The methods used in this research is deskriptive method in the from of lingkage studies. A sample or population in this study were all students of class X of 60 students. Data collection techniques using direct communication , indirect communication , and documentary studies. While to analyze research data using SPSS16.0. based on the results of processing with SPSS then there in influence between the source of learning on student learning outcomes, namely R2(R Square) = 0,038, it can be stated that koenfisien determination (KD)=R2x100% atau KD= 0,038x100%=3,8%. So that the effect of learning resources to the learning outcomes of students by 3,8% remaining 96,2% is influenced by other factors not discussed in this study. Keyword : Learning Resources, Economic lessons, Learning Outcomes
PENGARUH MATA PELAJARAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA SISWA Suhandri, Eli; Salim, Izhar; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 4 (2016): April 2016
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  Abstrak: Masalah penelitian ini adalah (1) Cara yang dilakukan oleh guru mata pelajran kewirausahaan untuk menumbuhkan minat berwirausaha siswa kelas X SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya? (2) Seperti apa minat berwirausaha siswa Kelas X SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya?  (3) Apakah terdapat pengaruh mata pelajaran kewirausahaan terhadap minat berwirausaha siswa kelas X SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya?. Metode yang digunakan adalah metode deskriftif dalam bentuk studi hubungan     (Interrelationship Studies). Sampel penelitian ini adalah siswa SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya sebanyak 78 siswa. hasil penelitian menunjukkan bahwa terdapat pengaruh antara variabel bebas (X) terhadap variabel terikat (Y) yang mana ditunjukkan dalam persamaan Y = 21,070+0,696X dan uji hipotesis uji t hitung > t tabel atau 3.791 > 1,992. Adapun besarnya pengaruh dari Hasil uji koefisien determinasi dengan SPSS 16 adalah sebesar 75,8% sedangkan sisanya dipengaruhi oleh faktor-faktor lain. Kata Kunci : Mata Pelajaran Kewirausahaan, Minat Berwirausaha Abstract: The problem of this study are (1) How that is done by teachers pelajran entrepreneurship to foster interest in entrepreneurship graders X SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya? (2) What kind of student interest in entrepreneurship classes X SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya? (3) Is there an effect of entrepreneurship subjects to interest in entrepreneurship graders kelas X SMA Negeri 1 Sungai Raya Kabupaten Kubu Raya?. The method used is descriptive method in the form of association studies ( Interrelationship Studies). Samples were students of SMAN 1 Sungai Raya Kubu Raya many as 78 students. the results showed that there are significant between the independent variable ( X ) on the dependent variable ( Y ) which is shown in the equation Y = 21,070+0,696X and test hypothesis test t count> t table or 3.791 > 1,992. The magnitude of the effect of the coefficient of determination of test results with SPSS 16 is equal to 75,8% while the rest is influenced by other factors. Keywords: Entrepreneurship Subjects, Interest In Entrepreneurship
PENGARUH MOTIVASI BELAJAR TERHADAP HASIL BELAJAR MATA PELAJARAN KEWIRAUSAHAAN DI SMK SWASTA PANCA BHAKTI Ardila, Liberti Mega; ., Khosmas; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 06 (2016): Juni 2016
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Abstrak: penelitian ini bertujuan untuk mengetahui pengaruh motivasi belajar Siswa terhadap hasil belajar Siswa pada mata pelajaran kewirausahaan kelas X akuntansi 2 di SMK Swasta Panca Bakti. Metode yang digunakan adalah metode deskriptif dengan bentuk penelitian studi hubungan. Populasi berjumlah 40 Siswa. Data diambil dengan teknik komunikasi langsung yaitu dengan wawancara secara langsung, teknik komunikasi tidak langsung yaitu alat perantara angket serta studi documenter Sedangkan teknik analisis data menggunakan regresi linear sedehana. Hasil penelitian menunjukkan bahwa motivasi belajar siswa memiliki pengaruh terhadap hasil belajar ditunjukkan dengan formulasi Y= 64,745 + 0,196X. Berdasarkan perhitungan menggunakan program Computer Statistical Product and Service Solution (SPSS 16.0), dihasilkan bahwa thitung > ttabel yaitu 2,309 > 2,0244. Oleh karena thitung > ttabel maka Ha diterima Ho ditolak yang artinya terdapat pengaruh motivasi belajar siswa terhadap hasil belajar siswa kelas X akuntansi 2 pada mata pelajaran kewirausahaan dan mempunyai pengaruh sebesar 12,3%.   Kata Kunci: motivasi belajar, hasil belajar, kewirausahaan Abstract: This study aims to determine the effect of student learning motivation on learning outcomes Students on entrepreneurship subjects in class X Accounting 2 SMK  Swasta Bakti  Panca. The method used is descriptive method with the form of research studies the relationship. The population numbered 40 students. Data taken with the technique of direct communication is by direct interview, indirect communication technique that is an intermediary tool questionnaire and documentary study Data analysis technique using linear regression simplistic. The results showed that the students' motivation to have an influence on the formulation of learning outcomes indicated by Y = 64.745 + 0,196X. Computer programs based on calculations using Statistical Product and Service Solution (SPSS 16.0), resulting    tcount > ttable is 2.309 > 2.0244. Therefore tcount > ttable then Ho Ha received rejected, which means there are significant student motivation on the results of class X student of accounting 2 on the subjects of entrepreneurship and have the effect of 12.3%. Keywords: learning motivation, learning outcomes, entrepreneurship
PERSEPSI ANGGOTA ATAS PELAYANAN KREDIT PADA CU KHATULISTIWA BAKTI PONTIANAK Ramadhani, Lutfia Nur; Khosmas, Khosmas; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 8 (2018): AGUSTUS 2018
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AbstractThis study aims to analyze member perceptions of Service Accuracy, analyze member perceptions on friendly Service, analyze member's perceptions of comfort in getting service and To know what efforts are done by CU Khatulistiwa Bakti Pontianak in improving Member Service. The focus of the research is the member's perception of credit service at CU Khatulistiwa Bakti Pontianak, sub focus: 1. Service Accuracy 2. Friendly service 3. comfort in getting service.  The research method is descriptive method with  survey form. The study population was 51,637 members and the study sample was 100 members. Research using direct communication techniques, indirect communication and documentary study techniques. Data collection tools for interview guides, questionnaires and notebooks. Research was analyzed based on quantitative descriptive. Results The membersperceptions of the accuracy of service, the hospitality of the service, the comfort in obtaining the services provided by the employee are well viewed from the answers of the members at most well. The results showed that the perception of members of credit services at CU Khatulistiwa Bakti Pontianak has 77.3% percentage is in the high category. It is concluded that the credit service provided by Credit Union Khatulistiwa Bakti Pontianak is good.        Keywords: Perception, Member, Credit Service 
ANALISIS KEBERHASILAN WIRAUSAHA LAUNDRY ALUMNI PENERIMA PMW FKIP UNTAN ANGKATAN TAHUN 2010 Wulandari, Ade Fitria; ., Rustiyarso; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 06 (2016): Juni 2016
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Abstrak: Judul artikel ini adalah “Analisis Keberhasilan Wirausaha Laundry Alumni Penerima PMW Di Fkip Untan Angkatan Tahun 2010”. Permasalahannya adalah “Bagaimana Keberhasilan Wirausaha Laundry yang meliputi produktifitas, laba, daya saing, etika usaha dan membangun citra baik pada usaha laundry penerima PMW di FKIP Untan Tahun 2010?”. Indikator yang digunakan adalah Keberhasilan wirausaha; produktifitas, laba, daya saing, etika usaha dan membangun citra baik. Metode penelitian yang digunakan adalah metode deskriptif, Pendekatan yang digunakan adalah pendekatan kualitatif, Teknik pengumpulan data yang digunakan adalah teknik wawancara. Teknik analisis data kualitatif dalam penelitian ini peneliti melakukan pengoleksian data, reduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan hasil wawancara dan pengamatan peneliti dilapangan terhadap objek penelitian yaitu; keberhasilan wirausaha mencakup produktivitas, laba, daya saing, etika usaha dan membangun citra baik usaha menunjukkan keberhasilan dalam wirausaha laundry. Hasil penelitian menunjukkan peningkatan yang signifikan dari tahun 2010 -2014. Kata Kunci: Keberhasilan Wirausaha, Kewirausahaan Abtract: The title of this article is “the Analysis of successful laundry businessman of Entrepreneur University Student Program in FKIP Untan 2010”. The problem is “How the successful Laundry Businessmen include; productivity, profitability, competitiveness, work ethic, and building of good image in Laundry business of Entrepreneur University Student Program in FKIP Untan 2010?. The indicator is successful of businessmen; productivity, profitability, competitiveness, work ethic, and building of good image. The method of this research is descriptive method and qualitative approach. The technique in analysis qualitative in this reseach is the researcher did collecting data, reducting, presentating, and conclusing. Based on the interviewed and observed in the location was showing the successful in the business in 2010-2014. Keyword: successful of businessmen, entrepreneurship
PENGARUH PRAKTIK KEWIRAUSAHAAN TERHADAP MOTIVASI BERWIRAUSAHA SISWA KELAS XII PEMASARAN DI SMKN 1 PONTIANAK Marilin, Wahyuni Cici; Asriati, Nuraini; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 1 (2019): Januari 2019
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AbstractThis study aims to determine the effect of entrepreneurial practice on the motivation of entrepreneurship students in Class XII Marketing at SMK 1 Pontianak. The form of research is correlation research and quantitative research forms. The sample technique used is saturated sampling. The sample in this study was class XII Marketing Department of SMK 1 Pontianak Academic Year 2018/2019 which amounted to 44 students. The sampling method is a descriptive method. Data was collected by questionnaires that had been tested for validity and reliability. This data uses the count of SPSS vol. 18 and Microsoft excel 2018. The results of this study indicate that after a simple linear regression test on variables X and Y it is said that the practice of entrepreneurship has a positive effect on the motivation of student entrepreneurship with the regression equation Y = 23,346 + 0,472 X and has an effect of 24,6%. By testing the hypothesis by comparing the significance value with 0.05 so that a significance value of 0.001 <0.05 was obtained so that it was concluded that (Ho) was rejected and (Ha) was accepted. Furthermore, comparing the value of t_count with ttable obtained by t_count 3.698> 1.680 t_table, it can be concluded that (Ho) is rejected and (Ha) is accepted which means there is an influence between "Entrepreneurship Practices Against Motivation for Entrepreneurs in Class XII Marketing at 1 Pontianak Vocational High School". Keywords:_Entrepreneurship_Practices,_Motivation_for_Student_                   Entrepreneurs
EVALUASI PELAKSANAAN PROGRAM KREATIVITAS MAHASISWA-KEWIRAUSAHAAN OLEH COMMUNITY DEVELOPMENT AND OUTREACHING BIDIKMISI FKIP UNTAN Hardianti, Siti; Asriati, Nuraini; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 1 (2017): Januari 2017
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Abstrak: Penelitian ini bertujuan mengetahui keberhasilan PKM-K. Metode penelitian deskriptif dengan bentuk studi kasus. Sumber data penelitian adalah Ketua Koordinator PKM-K dan 5 orang mahasiswa. Hasil penelitian Tahap Taksiran PKM-K: PKM-K bermanfaat memberikan modal berwirausaha; 1.026 mahasiswa Bidikmisi 2014 hanya 124 kelompok mengajukan proposal. Tahap Perencanaan Program: panitia mengadakan seminar kewirausahaan; proses pengusulan proposal PKM-K 1 bulan 4-5 orang perkelompok; pencairan dana kurang sesuai pedoman PKM-K. Tahap Pelaksanaan Program: pelaksanakan PKM-K memiliki hambatan mahasiswa dan panitia; even PKM-K meliputi penampilan hasil usaha; sistem pelaksanaan sesuai pedoman PKM-K; pelaksanaan PKM-K 3 bulan; tidak semua dana kelompok digunakan modal usaha; monev sesuai pedoman PKM-K; perkenalan produk di kampus dan lingkungan sekitar. Tahap Hasil dan Dampak: usaha mahasiswa tidak sampai ke tahap PIMNAS; usaha terkendala kesibukan kuliah; keberhasilan usaha tercapai dan mendapatkan profit; PKM-K menumbuhkan jiwa kewirausahaan; ada dampak positif dari kegiatan PKM-K. Kata-Kunci:-Evaluasi-Program,-Program-Kreativitas-Mahasiswa Kewirausahaan Abstract: This study aims to determine the success of PKM-K. Descriptive research method with the form of case studies. Source of research data is Chief Coordinator PKM-K and 5 students. The results of the study stage Estimated PKM-K: PKM-K helpful provide capital to entrepreneurship; 1,026 students Bidikmisi 2014 only 124 groups submitted proposals. Program Planning Phase: the committee held an entrepreneurship seminar; proposing the proposal PKM-K 1 month 4-5 people per group; disbursement of funds less suitable guidelines PKM-K. Program Implementation Phase: pelaksanakan PKM-K has a resistance of students and organizers; even PKM-K includes an appearance results of operations; system implementation according to the guidelines PKM-K; implementation of PKM-K 3 months; not all groups used venture capital funds; monitoring and evaluation within the guidelines of PKM-K; product introductions in the campus and the surrounding environment. Phase Results and Impact: business students do not get to the stage PIMNAS; hampered efforts bustle college; achieved business success and make a profit; PKM-K fostering the entrepreneurial spirit; there is a positive impact on the activities of PKM-K. Key words: Evaluasi Program, Program Creativity Student Entrepreneurshi
ANALISIS PERSEPSI ANGGOTA TENTANG KUALITAS LAYANAN CU BANURI HARAPAN KITA DI BATANGTARANG Wahyuni, Wahyuni; Khosmas, Khosmas; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 9, No 1 (2020): Januari 2020
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Abstractthe title of this research  is “the analysis of members perceptions of the quality of CU Banuri Harapan Kita at Batangtarang, Sanggau District. Problems in this study (1) What are the members' perceptions about the speed and timeliness of service? , (2) What are the members' perceptions of service hospitality?, (3) What are the members' perceptions about comfort in the services provided by Banuri Harapan Kita Credit Union employees in Batangtarang, Sanggau District District?. This study aims to analyze members' perceptions of the accuracy and speed of service time, analyze members' perceptions of Service Hospitality, analyze members' perceptions of Comfort in Obtaining Services.The focus of this research is the Perception of Members About the Quality of Service of Banuri Harapan Kita Credit Union in Batangtarang, Balai District, Sanggau District with sub-focus, that is:(1) Accuracy and Speed of Service Time, (2) Hospitality of Service, (3) Comfort in Obtaining Services. The research method used is descriptive method with a survey study form. The population in this study were 3,454 members of Banuri Harapan Kita Credit Union in Batangtarang, Balai District, Sanggau District. The research sample was 100 members. This research uses direct communication, indirect communication, and documentary studies. The data collection tool used is the interview guide, questionnaire, and notebook. The study was analyzed based on quantitative descriptive. The results of members' perceptions regarding the Accuracy and Speed of Service Time, Hospitality of Services, and Comfort in Obtaining Services are good. Judging from the members' answers to the question questionnaire more than 50% of the members answered well. The results showed that Member Perceptions of Service Quality of Banuri Harapan Kita CU In Batangtarang, Balai Sub-District, Sanggau District had a percentage of 73% in a high position.  Keywords:Perception, Members, Service Quality
STUDI KOMPARASI MINAT BERWIRAUSAHA SISWA KELAS XI JURUSAN AKUNTANSI DAN JURUSAN PEMASARAN Yanti, Eka Dwi; Matsum, Junaidi H; Genjik, Bambang
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 7 (2018): Juli 2018
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AbstractThe title of this research was comparative study on entrepreneurship interest on students in accounting major and marketing major grade XI at SMK Negeri 3 Pontianak.  The problem in this research was whether there were entrepreneurship interest on students of accounting major and students of marketing major at SMK Negeri 3 Pontianak. The method in this research was descriptive comparative with the form of research ex post facto. The sample of this research was 60 students. The data obtained by using direct communication techniques by interviewing the teacher who taught entrepreneurship major. The direct communication techniques by using questionnaire and dokumenter study techniques with the data or documents. Based on the data analysis, the t result showed that the value of tcount < t table (0,050 < 2,001) with significance (0,960 > 0,05) in hence, Ho was accepted and Ha was rejected. Thus, it can be conlcuded that there is no entrepreneurship interest differences on the students of accounting and markering major in grade XI at SMK Negeri 3 Pontianak. Keywords: Entreprenuership Interest, The Students of Entrepreneurship, The Student of Marketing Major
Co-Authors . Ardiansyah . Rina . Yulita .Rahmawati, Dy A.A. Ketut Agung Cahyawan W Achmadi Achmadi Alisaputri, Nurania Aminuyati Amir Amir Andri, Allif Fullah Anggraeni, Ade Novita Anggrayni, Rizky Ardila, Liberti Mega Arun, Arun Atmaja, Doni Bambang BU Bambang Budi Utomo Defiana, Erin Eka Dwi Yanti, Eka Dwi Endang Purwaningsih Epensius, Epensius F.Y. Khosmas Gunawan, Angga Arta Handriani, Novi Hendrik, Matius Herdiyanti, Lina Heri Hardiansyah Herkulana Herkulana Hijriana, Ihda Hulan, Hulan Husni Syahrudin Husnul Basriyah I Ketut Suada Izhar Salim Jamil F01110024 Junaidi H Matsum Kardila, Ika Khalimi, Soleh Khosmas . Khosmas, Khosmas Kosmas, , F. Y Kulsum Kulsum, Kulsum Lestari, Dia Ayu M. Basri . Marilin, Wahyuni Cici Muhammad Basri Muhasiye, Muhasiye Natalia, Anggela Nuraini . Nuraini Asriati Nurhasanah, Suci Okianna Okianna Parijo . RAMADAN, RIZKY Ramadhani, Lutfia Nur Rani, Shella Nurfiesta Rum Rosyid Rustiyarso . Rustiyarso, Rustiyarso Siti Hardianti, Siti Solly Aryza Sri Buwono . Suhandri, Eli Suherdi Suherdi, Suherdi Sulistyarini, Sulistyarini Teodardus, Teodardus Warneri . Widodo, Muhammad Wirananda, Adhitia Wulandari, Ade Fitria Yulanda, Yulanda