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ACCOUNTING RESEARCH METHODOLOGY TEXTBOOK DEVELOPMENT TO PROVIDE COLLEGE STUDENTS IN ACCOUNTING SUBJECT Muchson, Mochamad
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.632 KB)

Abstract

ABSTRAK Kurang lengkapnya buku teks metodologi penelitian akuntansi (metode riset akuntansi) menyebabkan mahasiswa mengalami kesulitan untuk memahami langkah-langkah penelitian dibidang akuntansi sehingga diperlukan buku ajar untuk melengkapi buku teks Metode Riset Akuntansi yang telah ada dan bersifat memandu mahasiswa untuk menyusun proposal maupun laporan penelitian akuntansi sehingga mahasiswa semakin mudah mempelajarinya. Buku ajar ini berisi pengertian metode riset akuntansi,obyek penelitian akuntansi, penggolongan riset akuntansi berdasarkan pengujian hipotesis, penyusunan pendahuluan (latar belakang masalah, identifikasi masalah, rumusan masalah, tujuan penelitian, manfaat penelitian), landasan teori atau kajian/tinjauan pustaka dan hipotesis, metode penelitian (variabel penelitian, populasi-sampel dan teknik sampling, instrumen dan teknik pengumpulan data, teknik analisis data), laporan hasil penelitian (diskripsi data dan analisis data) dan penutup (kesimpulan, implikasi dan saran). ABSTRACT Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that’s the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting research subject, accounting research grouping based on hypotesis testing, introduction composing (background of the study, identification of the problem, problem formulation, purpose of the research, significance of research), theoritical framework or review of related literature and hypothesis, research methodology (research variable, sample-population and sampling technique, instrument and data collecting technique, data analysis technique), research report (description of the data and data analysis) and conclusion (conclusion, implication and suggestion) Kata kunci: Metode, riset, akuntansi
Latar Belakang Pendidikan, Pelatihan Dan Jiwa Kewirausahaan Terkait Kinerja Keuangan Ukm (Studi Di Sentra Industri Tenun Ikat Kelurahan Bandar Kidul Kecamatan Mojoroto Kota Kediri) Martha Hendrati, Ignatia; Muchson, Mochamad
Jurnal Riset Ekonomi dan Bisnis Vol 10, No 1 (2010): Jurnal Riset Ekonomi & bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v10i1.27

Abstract

Compared with large enterprises, SMEs are one kind of business that have the best endurance in the face of crisis. This is because the raw material using local raw materials which do not require foreign currency to buy them. Besides, SMEs are flexible in adjusting to economic conditions in crisis or with the needs of the community.The contribution of SMEs to the economy also not be doubted. In 2009 the contribution of SMEs to GDP reached more than 50%, the number of SMEs reached 99% of businesses in addition to large businesses, provide employment for more than 95%. From this data the SME is a business that contributes to economic growth, employment, and reduce poverty.Research results show the R (correlation coefficient) of 0.972, indicating a very strong relationship between free variables and bound variables. The coefficient of determination of 0.945 means that variations in the size of the company's financial performance can be explained by the variation of educational background, training and entrepreneurial spirit and the remaining 94.5% influenced other variables.Keywords : formal education, non formal education, entrepreneur, financial performance, industry centre
Upaya Meningkatkan Prestasi Belajar Mata Kuliah Ekonomi Pembangunan melalui Pendekatan Kontekstual (Contextual Teaching and Learning) Mahasiswa Tingkat II Program Studi Pendidikan Ekonomi Semester Genap 2018/2019 Muchson, Mochamad
PINUS: Jurnal Penelitian Inovasi Pembelajaran Vol 6 No 1 (2020): Volume 6 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/pn.v6i1.15222

Abstract

Tujuan dari penelitian ini adalah upaya untuk meningkatkan motivasi, aktivitas dan prestasi belajar mahasiswa melalui penerapan pendekatan pembelajaran kontekstual (contextual teaching and learning). Metode penelitian menggunakan Penelitian Tindakan Kelas 3 siklus. Sampel penelitian adalah sampel jenuh dimana seluruh populasi menjadi anggota sampel. Instrumen penelitian menggunakan tes dan observasi. Teknik analisis data menggunakan statistik deskriptif. Hasil penelitian menunjukkan:1) Siklus pertama: motivasi dan aktivitas belajar mahasiswa berkategori cukup dilihat dari hasil test secara individu 40% mahasiswa berkategori cukup dan 60% mahasiswa berkategori baik. Dilihat dari tingkat ketuntasan belajar secara individu 60% mahasiswa sudah tuntas belajarnya dan apabila dilihat dari ketuntasan kelas ternyata belum tuntas belajarnya. Hal ini disebabkan karena mahasiswa belum terbiasa dengan metode kontekstual. Mahasiswa terbiasa dengan metode ceramah dimana dosen langsung menjelaskan materi kuliah sedang dalam pendekatan kontekstual mahasiswa memahami suatu materi mata kuliah melalui keterlibatan yang tinggi dalam pembelajaran; 2) Siklus kedua: dimana dosen memberi penekanan pada mahasiswa untuk meningkatkan keterlibatan dalam proses pembelajaran menunjukkan bahwa motivasi dan aktivitas belajar 60% mahasiswa berkategori baik dan 40% mahasiswa berkategori baik sekali. Hal ini dilihat dari hasil test materi mata kuliah secara individu 60% mahasiswa berkategori baik dan 40% mahasiswa berkategori baik sekali. Dilihat dari tingkat ketuntasan belajar ternyata baik secara individu maupun secara kelas 100% mahasiswa sudah tuntas belajarnya. Hal ini disebabkan mahasiswa sudah beradaptasi dengan pembelajaran kontekstual sehingga motivasi, aktivitas dan nilai testnya meningkat; 3) Siklus ketiga dimana dosen bertindak sebagai motivator dan fasilitator dalam proses pembelajaran menunjukkan bahwa motivasi dan aktivitas belajar 20 % mahasiswa berkategori baik dan 80 % mahasiswa berkategori baik sekali. Berdasarkan hasil test materi mata kuliah secara individu 20% mahasiswa berkategori baik dan 80% mahasiswa berkategori baik sekali. Dilihat dari tingkat ketuntasan belajar ternyata baik secara individu maupun secara kelas 100% mahasiswa sudah tuntas belajarnya. Hal ini disebabkan mahasiswa sudah terbiasa dengan pembelajaran kontekstual sehingga motivasi, aktivitas dan nilai testnya tinggi. Pembelajaran kontekstual dapat meningkatkan prestasi belajar karena: 1) Mahasiswa secara aktif terlibat dalam proses pembelajaran, 2) Mahasiswa belajar dari teman melalui kerja kelompok, diskusi, dan saling mengoreksi, 3) Pembelajaran dikaitkan dengan kehidupan nyata dan atau masalah yang disimulasikan, 4) Perilaku dibangun atas kesadaran diri, 5) Ketrampilan dikembangkan atas dasar pemahaman, 6) Hadiah untuk perilaku baik adalah kepuasan diri, 7) Mahasiswa menggunakan kemampuan berpikir kritis, terlibat penuh dalam mengupayakan terjadinya proses pembelajaran yang efektif, dan membawa skema masing-masing kedalam proses pembelajaran. Kata Kunci : Pendekatan kontekstual, motivasi, aktivitas, prestasi belajar, motivator, fasilitator
Pengembangan kemampuan guru ekonomi di Kediri melalui kegiatan pelatihan asesmen kompetensi minimum (AKM) Muhammad Anas; Mochamad Muchson; Sugiono Sugiono; Rr. Forijati
Rengganis Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2021): Mei 2021
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.283 KB) | DOI: 10.29303/rengganis.v1i1.28

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As one of the components of the national education system, teachers as the spearhead in achieving success in achieving national education goals play a very important role in the implementation of AKM. However, at the operational level of the policy, teachers do not fully understand and have sufficient competence regarding the implementation of AKM. Several problems as identified results show that the economy teachers in the district and city of Kediri: 1) do not understand the concept of AKM, both AKM AN and AKM Class; 2) does not have adequate skills in developing AKM which includes: literacy and numeracy AKM, character survey, and learning environment survey; and 3) do not have sufficient skills in developing HOTS questions for economic lessons. In order to improve the ability of teachers in AKM, training is carried out with the aim of increasing the ability of teachers to: 1) development of AKM materials; 2) development of Class AKM materials; 3) development of character survey instruments; 4) development of learning environment survey instruments; and 5) compilation of HOTS questions. The AKM training methods include: various tutorials / lectures, assignments, discussions, and evaluations. The results of the training show that teachers must have increased competency in the following aspects: AKM knowledge, literacy, numeracy, preparation of article-based AKM questions, and preparation of HOTS questions in economic subjects.
PENINGKATAN KOMPETENSI PROFESIONAL GURU EKONOMI MELALUI SEKOLAH PASAR MODAL M. Anas; Mochamad Muchson; Sugiono Sugiono; Subagyo Subagyo; Rr. Forijati; Nurin Eva Yanti
JPMA - Jurnal Pengabdian Masyarakat As-Salam Vol. 1 No. 2 (2021): Jurnal Pengabdian Masyarakat As-Salam (JPMA)
Publisher : Asosiasi Dosen Perguruan Tinggi Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.474 KB) | DOI: 10.37249/jpma.v1i2.318

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Tujuan kegiatan Pengabdian kepada Masyarakat (PkM) Sekolah Pasar Modal (SPM) ini adalah meningkatnya kompetensi profesional guru ekonomi di Kediri. Peningkatan kompetensi professional tersebut akan berdampak kepada meningkatnya kemampuan guru ekonomi dalam: a) pengembangan materi ajar, b) pengembangan model pembelajaran, c) pengembangan media pembelajaran, d) penyusunan asesmen, dan e) memberikan pengalaman empiris terkait dengan mekanisme perdagangan (transaksi) di pasar modal. Metode yang digunakan pada kegiatan ini berupa: Test (pre-test dan post-test), edukasi pasar modal (tutorial), dan praktik perdagangan pasar modal. Berdasarkan analisis data dapat disimpulkan bahwa kegiatan ini efektif karena dapat meningkatkan kompetensi profesional guru ekonomi. Indikator kenaikan kompetensi profesional tersebut dibuktikan dengan capaian nilai peserta sebagai berikut: 1) Nilai rata-rata yang dicapai oleh peserta kegiatan PSM setelah mengikuti kegiatan meningkat menjadi 87,55 dibandingkan dengan sebelum mengikuti kegiatan yaitu sebesar 65,32. 2) Sebelum mengikuti kegiatan nilai terendah peserta adalah 45 dan setelah mengkuti kegiatan nilai terendah yang diperoleh peserta sebesar 75, dan 3) Nilai maksimal setelah mengikuti kegiatan mencapai angka 100, padahal sebelum dilaksanakan kegiatan nilai maksimum yang dicapai peserta sebesar 80.
The Effect of Village Fund Allocation on Village Development and Society Welfare Citra Intan Harum Permata; M. Muchson; Bayu Surindra
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 2 (2022): IJHESS- OCTOBER 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i2.261

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This research is motivated by problems in different villages, development and society welfare are based on the distribution of village funds. This makes village governments dependent on central government funding. This study intends to determine (1) the effect of Village Fund Allocation with village development. (2) the influence between the Village Fund Allocation and the welfare of the society. (3) the influence between Village Fund Allocation with Village Development and society welfare. In this study the approach used is quantitative, while the survey method is the method used in this study. The sample used was 15 people from 12 villages located in Semen District, so that the total sample was 180 people. Methods of data collection using a questionnaire. In this study, data analysis used multivariate analysis and simultaneous test (f test). The conclusions in this study are: (1) the results of the manova test with Sig. 0.043 < 0.05, therefore Ho is rejected and Ha is accepted, meaning that there is an influence between the Village Fund Allocation and Village Development (2) the results of the manova test of sig 0.000 < 0.05 so rejecting Ho and accepting Ha, which means there is a significant effect between The allocation of village funds to the welfare of the society (3) the results of the joint Manova test of Sig 0.001 < 0.05 so that Ho is rejected and Ha is accepted, which means that there is a significant influence between the allocation of village funds on village development and society welfare.
Social Changes in the Development of Dhoho Kediri Airport from a Media Perspective Mochamad Muchson; Vikas Kumar
The Journal of Society and Media Vol. 7 No. 1 (2023): Cultural Transformation in Media and Social
Publisher : Department of Social Science, Faculty of Social Science &Law, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsm.v7n1.p89-113

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The purpose of the study is to describe the social changes in the development of Dhoho Kediri Airport. The results show that these social changes are in the form of land acquisition (Bedol Dusun) to another place Tanjung Baru (physical changes). Communities also received compensation with a value far above the Selling Value of Tax Objects (NJOP) (economic changes), Rebuilding new clusters with much better economic conditions (social status). Invest the compensation money for land acquisition in the form of land, transport cars, livestock, and savings for school (social status). Even though the residents of Dusun Tanjung are no longer living in one area as before, they still maintain communication with each other (changes in social values). In Tanjung Baru, there is a good waste management system; in front of the house, there is a trash bin that the garbage workers will pick up every morning. This is different when the house has yet to be moved, which seems rundown because the garbage is placed in each yard (change in social norms). Organizational changes and community institutions have occurred, namely the movement of people from one RT or RW, prayer room, elementary, junior high school, kindergarten, and study center
PEMBERDAYAAN MASYARAKAT MELALUI KKN TEMATIK POSDAYA (POS PEMBERDAYAAN KELUARGA) UNTUK MENINGKATKAN KESEJAHTERAAN KELUARGA Mochamad Muchson
Dharma Pendidikan Vol 15 No 2 (2020): Dharma Pendidikan
Publisher : STKIP PGRI Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69866/dp.v15i2.112

Abstract

Tujuan Penelitian adalah: 1) Mendeskripsikan tahap-tahap pembentukan Posdaya di Desa Pohrubuh Kecamatan Semen Kabupaten Kediri Tahun 2019. 2) Mendeskripsikan hasil-hasil KKN Tematik Posdaya di Desa Pohrubuh Kecamatan Semen Kabupaten Kediri Tahun 2019. Metode penelitian: Pendekatan penelitian adalah kualitatif, metode penelitian survey dan rancangan penelitian adalah deskriptif. Instrumen dan teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Teknik analisis data menggunakan reduksi data, penyajian data dan verification. Hasil penelitian menunjukkan: 1) Tahap-tahap pembentukan Posdaya adalah Pemberdayaan Masyarakat melalui KKN Tematik Posdaya dilakukan dalam bentuk pembentukan Posdaya di tingkat RW atau dusun. Posdaya adalah forum silaturahmi, advokasi, komunikasi, edukasi dan wadah kegiatan penguatan fungsi-fungsi keluarga secara terpadu dan gotong rotong yang dilaksanakan dari, oleh dan untuk keluarga dan masyarakat. Fungsi-fungsi keluarga adalah keluarga sebagai wadah pengembangan fungsi keagamaan, budaya, cinta kasih, perlindungan, kesehatan reproduksi, pendidikan, ekonomi/kewirausahaan dan membina lingkungan. Ke delapan fungsi keluarga tersebut dijadikan program kerja KKN yaitu bidang kesehatan, pendidikan, ekonomi/kewirausahaan, sosial budaya, lingkungan dan teknologi tepat guna. 2) Hasil KKN di desa Pohrubuh Kecamatan Semen Kabupaten Kediri dari program kerja KKN adalah 1. Telah terbentuk dua posdaya, 2. Pelaksanaan program kerja terdiri dari: a. Bidang kesehatan yaitu fasilitasi pengurusan BPJS kesehatan, b. Bidang pendidikan fasilitasi anak-anak usia PAUD dan pendidikan dasar untuk masuk sekolah formal, 3. Bidang ekonomi/kewirausahaan pendampingan usaha mikro (home industri) krupuk tentang rasa, lebel kemasan dan penjualan, 4. Bidang sosial budaya yaitu keagamaan (baca tulis alquran) dan gotong royong, 5. Bidang lingkungan penanaman kebun bergizi, 6. Bidang teknologi tepat guna yaitu analisis kandungan gizi krupuk bekerja sama dengan laboratorium biologi Universitas Nusantara PGRI Kediri.
PKM Pendampingan Penyusunan Modul Pembelajaran Berdiferensiasi dan Asesmen pada Kurikulum Merdeka untuk Meningkatkan Hasil Belajar Muchson, Mochamad; Damayanti, Susi; Kusumaningtyas, Dian -; Widayani, Linda Rensy; Amelia, Lucy
GUYUB: Journal of Community Engagement Vol 4, No 3 (2023)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v4i3.7184

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Assistance in preparing independent curriculum-based learning modules is needed by driving high schools to help compile the learning modules they carry out. This is because starting from the 2022/2023 academic year the government will implement a new national education curriculum known as the independent curriculum. Learning based on the Independent Curriculum emphasizes differentiated learning strategies which refer to the level of achievement or ability of students. This learning approach does not refer to class levels, but is grouped based on developmental phases or students' ability levels. Learning is adjusted to the achievements, level of ability, and needs of students, to achieve the expected learning outcomes or is student-centered. The independent curriculum applies differentiated learning, namely teaching at the right level, learning that considers student diversity so that teachers differentiate content, processes, learning outcomes and assessments. The method in this service includes a first stage of socialization which is then continued with mentoring for class X teachers at As-Syafiah Nganjuk Islamic High School and Nganjuk POMASDA High School. These two stages were packaged in the form of a workshop which was held in 5 meetings. The results obtained are teaching and learning modules that meet twice for all subjects in class X, totaling 18 subjects. The results obtained from this assistance are in addition to learning modules to assist teachers in carrying out the learning process to obtain maximum results. Because with the independent curriculum, it is seen that there is an increase in student learning outcomes in one semester.
PENGARUH GOOD PUBLIC GOVERNANCE (GPG) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KEDIRI Anas, M.; Forijati, Rr.; Muchson, Mochamad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.134 KB) | DOI: 10.29407/jae.v6i1.15722

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The purpose of village development in achieving the welfare of the village community requires a good village governance in carrying out public services. The implementation of quality village government will create an orderly life of government and society and will realize the expected good public governance (GPG). One form of service output that reflects government performance which is also an instrument of government accountability to stakeholders is financial reports. Quality village financial reports are information that can present honestly, truthfully, relevantly, reliably, can be compared, and can be understood by all parties related to the financial statements. The research objective was to test empirically and to analyze the effect of GPG on the quality of information on village government financial reports in Kediri Regency. The research sample was 52 villages in Kediri Regency with respondents who were managers of village financial reporting. The research data were obtained through an instrument in the form of a questionnaire. Hypothesis testing is carried out by multiple linear regression analysis using the SPSS V.23 application. The results of data analysis prove that the accountability and fairness variables and equality variables have a significant effect on the quality information of village financial report, while the variables of democracy, transparency, and legal culture have no significant impact on the quality information of village government financial reports.