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UPAYA MENINGKATKAN KREATIVITAS DAN HASIL BELAJAR AKUNTANSI MENGGUNAKAN MODEL JOYFUL LEARNING Prawestri, Adhelia Desi; -, Sukirman; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.817 KB)

ABSTRAKPenelitian ini dilaksanakan karena kreativitas dan hasil belajar akuntansi pada peserta didik SMA Negeri 1 Ngemplak Boyolali relatif rendah. Salah satu penyebabnya karena model pembelajaran konvensional yang digunakan dan juga pergantian kurikulum. Oleh karena itu penelitian ini bertujuan untuk meningkatkan kreativitas dan hasil belajar akuntansi melalui penggunaan model joyful learning pada peserta didik kelas XI IPS 3 di SMA Negeri 1 Ngemplak Boyolali tahun ajaran 2014/2015.Penelitian ini menggunakan pendekatan Penelitian Tindakan Kelas (PTK). Subyek penelitian ini adalah peserta didik kelas XI IPS 3 SMA Negeri 1 Ngemplak Boyolali yang berjumlah 29 peserta didik. Obyek penelitian ini adalah berbagai kegiatan yang terjadi di dalam kelas XI IPS 3 selama berlangsungnya proses pembelajaran. Sumber data yang digunakan dalam penelitian tindakan kelas ini antara lain informan, tempat atau lokasi, peristiwa, dan dokumen atau arsip, serta dokumentasi. Pengumpulan data menggunakan teknik observasi, tes, wawancara, dokumentasi, dan catatan lapangan. Teknik untuk menguji keabsahan data menggunakan triangulasi data atau sumber. Uji validitas data dengan menggunakan triangulasi sumber dan metode, sedangkan uji validitas tes dengan validitas isi. Analisis data kualitatif dengan menggunakan teknik analisis kritis sedangkan analisis data kuantitatif dengan menggunakan teknik statistik deskriptif komparatif.Berdasarkan penelitian yang telah dilakukan, dapat ditarik kesimpulan bahwa penerapan model joyful learning dapat meningkatkan kreativitas dan hasil belajar akuntansi pada peserta didik kelas XI IPS 3 di SMA Negeri 1 Ngemplak Boyolali tahun ajaran 2014/2015. Peningkatan kreativitas dapat dilihat dari ketercapaian indikator kinerja yaitu 75% (rasa ingin tahu yang mendalam 86,20%, daya imajinasi 82,75%, orisinil dalam mengungkapkan gagasan 82,75%, melihat masalah dari berbagai sudut pandang 79,31%, dan sikap berani mengambil risiko 75,86%). Peningkatan hasil belajar kognitif peserta didik dapat dilihat dari ketercapaian indikator kinerja yang ditetapkan sebesar 75% yaitu sebesar 86,2%.Kata kunci : Penelitian Tindakan Kelas, Proses Pembelajaran, Hasil Belajar Kognitif.Â ABSTRACTÂ This research was held because of the creativity and learning achievement of accounting in the students of SMA Negeri 1 of Ngemplak Boyolali was relatively low. One cause of the problem because of the conventional learning models that used and the changing of the curriculum. Therefore the objective of research was to improve creativity and learning achievement of accounting using joyful learning model in the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali in the school year of 2014/2015.This study was a classroom action research (CAR). The subject of research was the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali, consisting of 29 students. The object of research was a variety of activities occurring in the 11th Social Science 3 grade during the learning process. The data sources used in this classroom action research were informant, place or location, event, document or archive, and documentation. The data collection was conducted using observation, test, interview, documentation, and field note. The data validation was carried out using data or source triangulations. Meanwhile the validity test was carried out using content validity. The qualitative data analysis was conducted using critical analytical technique, while quantitative data analysis was carried out using statistic descriptive comparative technique.Considering the result of research, it could be concluded that the application of joyful learning model could improve creativity and learning achievement of accounting in the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali in the school year of 2014/2015. The creativity improvement could be seen from the achievement of performance indicator of 75% (in-depth curiosity of 86.20%, imagining ability of 82.75%, expressing opinion originally of 82.75%, viewing problem from any perspectives of 79.31%, and taking risk bravely of 75.86%). The improvement of studentsâ cognitive learning achievement could be seen from the achievement of performance indicator specified (75%) of 86.2%.Key words: Classroom Action Research, Learning Process, Cognitive Learning Achievement.Â

Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.

Upaya Peningkatan Omzet Umkm Pada Masa Pasca Pandemi Covid-19 Melalui Kinerja Akuntan Dan Motivasi Usaha Di Kabupaten Banyumas Aning Fitriana; Adhelia Desi Prawestri
Tirtayasa Ekonomika Vol 16, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i2.11329

The purpose of this study was to analyze the performance of accountants and business motivation to increase turnover at MSMEs in Banyumas Regency. This study uses multiple linear regression analysis and SEM (Structural Equation Modeling). The results obtained indicate that the accountant's performance has a significant and positive effect on increasing turnover. Business motivation has a significant and positive influence on the increase in turnover and accountant performance as well as business motivation jointly influences the increase in turnover.

Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5327

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.

Studi Komparatif Dampak Financial Management Knowledge terhadap Financial Management Behavior Masyarakat Muslim pada Wilayah Urban dan Rural Adhelia Desi Prawestri
Velocity: Journal of Sharia Finance and Banking Vol. 2 No. 2 (2022): November 2022
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN KH Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v2i2.6232

The Covid-19 pandemic has made people aware that having good financial management knowledge and financial manajemen behavior will help people face times of financial difficulty. Financial decisions take by individuals in society do not only affect each individual, but can also affect the business organization they own. This article aims to determine the relationship between financial management knowledge and financial management behavior in urban and rural Moslem communities. In addition, this article also aims to find out whether there are differences between financial management behavior in Moslem communities living in urban and rural areas. The data used in this study is primary data collected trough questionnaire distributed to 600 samples, namely 300 samples of people in urban areas, and 300 samples of people in rural area, which were collected using convenience sampling technique. A descriptive quantitative approach was used to answer the research questions. The results showed that there was a relationship between financial management knowledge and financial management behavior, and there was no difference between the financial management behavior of Moslem communities living in urban and rural areas.

Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MAY 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.

Studi Komparatif Dampak Financial Management Knowledge terhadap Financial Management Behavior Masyarakat Muslim pada Wilayah Urban dan Rural Adhelia Desi Prawestri
Velocity: Journal of Sharia Finance and Banking Vol. 2 No. 2 (2022): November 2022
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN K.H. Abdurrahman Wahid Pekalongan

The Covid-19 pandemic has made people aware that having good financial management knowledge and financial manajemen behavior will help people face times of financial difficulty. Financial decisions take by individuals in society do not only affect each individual, but can also affect the business organization they own. This article aims to determine the relationship between financial management knowledge and financial management behavior in urban and rural Moslem communities. In addition, this article also aims to find out whether there are differences between financial management behavior in Moslem communities living in urban and rural areas. The data used in this study is primary data collected trough questionnaire distributed to 600 samples, namely 300 samples of people in urban areas, and 300 samples of people in rural area, which were collected using convenience sampling technique. A descriptive quantitative approach was used to answer the research questions. The results showed that there was a relationship between financial management knowledge and financial management behavior, and there was no difference between the financial management behavior of Moslem communities living in urban and rural areas.

Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Adhelia Desi Prawestri; Abdul Azis; Adi Wiratno
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.370

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.

KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020 Fetri Wahyu Handayani; Adhelia Desi Prawestri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.958

The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.

Exploring the Impact of Board Composition, Ownership Structure and Dividend Policy on IDX80 Companies: A Study of the Indonesian Stock Exchange Adhelia Desi Prawestri; Novita Nurariska
Journal of Economics and Business Research (JUEBIR) Vol. 3 No. 2 (2024): December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v3i2.10907

This study examines the influence of board composition (board size and frequency of board meetings) and ownership structure (state, institutional, managerial, family, and foreign ownership) on dividend policy. The independent variables include board size, frequency of board meetings, and various ownership structures, while the dependent variable is dividend policy. The sample comprises companies listed on the IDX80 index of the Indonesia Stock Exchange from 2019 to 2022. Using unbalanced panel data, the analysis spans four years and includes 117 companies. The data is secondary, sourced from the annual reports of these companies. Logistic regression analysis, conducted using Eviews 10, was applied to test the hypotheses. The findings reveal that board size has a positive impact on dividend policy, whereas the frequency of board meetings, state ownership, institutional ownership, managerial ownership, family ownership, and foreign ownership do not significantly affect dividend policy

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