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IMPLEMENTASI RESEARCH BASED LEARNING (RBL) BERBASIS KARAKTER UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH MAHASISWA PADA MATAKULIAH AKUNTANSI KEUANGAN Pertiwi, Dwi Ari; Rodliyah, Iesyah; Haryanti, Peni
Discovery Vol 3 No 2 (2018): Discovery Vol. 03 No. 02 Oktober 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Hasyim Asy'ari (Unhasy)

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AbstrakKemampuan pemecahan masalah adalah suatu kecakapan untuk mengatasi kesulitan agarmencapai tujuan yang diinginkan, (Sumartini, 2016). Perlu adanya strategi khusus untukmeningkatkan kemampuan pemecahan masalah mahasiswa, salah satunya adalah menggantimodel pembelajaran yang selama ini diterapkan oleh Dosen. Abeysekera (2011) menambahkanpendidikan akuntansi universitas harus melakukan reformasi dari metode pembelajarantradisional yang mengarah pada pembelajaran pasif, ke metode pembelajaran lainnya yangmengarah pada pembelajaran aktif. Dalam hal ini RBL (Research Based Learning) adalah suatumodel pembelajaran yang mewujudkan pembelajaran aktif dan mampu membiasakan pesertadidik dalam kemampuan pemecahan masalah, karena RBL merupakan model pembelajaranyang mengambil dasar filosofi konstruktivisme yang tercakup pada 4 (empat) aspekdiantaranya: pembelajaran yang membangun kemampuan mahasiswa dalam memahami suatubidang keilmuan, pembelajaran yang meningkatkan prior knowledge, pembelajaran yangmenjadi proses interaksi sosial serta pembelajaran bermakna yang diwujudkan denganpengalaman secara nyata (pubr ugm,2010). Hasil implementasi research based learning (RBL)berbasis karakter untuk meningkatkan kemampuan pemecahan masalah mahasiswa padamatakuliah akuntansi keuangan dapat disimpulkan bahwa metode research based learning(RBL) berbasis karakter dapat dilakukan secara maksimal, artinya model pembelajaran inimampu meningkatkan kemampuan pemecahan masalah dan menanamkan pendidikan karakterpada diri mahasiswa.Kata kunci: Research Based Learning (RBL), Pendidikan karakter, PemecahanMasalahAbstractProblem solving ability is a skill to overcome difficulties in order to achieve the desired goals,(Sumartini, 2016). There needs to be a special strategy to improve students' problem solvingabilities, one of which is to replace the learning model that has been applied by lecturers offinancial accounting courses. Abeysekera (2011) added that university accounting educationmust reform traditional learning methods that lead to passive learning, to other learning methodsthat lead to active learning. In this case, RBL (Research Based Learning) is one learning modelthat leads to active learning and is able to improve problem solving skills, because RBL is alearning model based on the philosophy of constructivism which includes 4 (four) aspects,namely: learning that builds students' understanding , learning by developing prior knowledge,learning which is a process of social interaction and meaningful learning that is achievedthrough real experience (pubrug, 2010). The results of the character based implementation ofresearch based learning (RBL) to improve students' problem solving abilities in the financialaccounting subject can be concluded that the character based research based learning (RBL)method can be done maximally, meaning that this learning model is able to improve problemsolving abilities and instill character education on students.Keywords: Research Based Learning (RBL), character education, problem solving
MODEL PENGUATAN EKONOMI MASYARAKAT MELALUI JASA LES PRIVAT DAN NGAJI As’ad Umar; Dwi Ari Pertiwi
Discovery Vol 5 No 1 (2020): Discovery Vol. 5 No. 01 Tahun 2020 Edisi Maret
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Hasyim Asy'ari (Unhasy)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.294 KB) | DOI: 10.33752/discovery.v5i1.660

Abstract

Data dari Badan Pusat Statistik (BPS) Mojokerto mencatat bahwa setiap tahun adasekitar delapan ratus lima anak yang tidak melanjutkan sekolahnya. Faktor penyebabnya yaitufaktor psikologis, 2) faktor keluarga, dan 3) faktor ekonomi,. Rumah Cerdas Al Farisi didirikanbertujuan untuk menciptakan generasi muda yang cerdas, mandiri dan memiliki karakter moral.Rumah cerdas Al Farisi mempunyai dua program unggulan yaitu program les gratis bagi siswayatim dan duafa, dan program 100 guru les privat dan ngaji. Program les gratis khusus untuk siswaSD dan SMP yang yatim. Sedangkan Program seratus guru les privat dan ngaji untuk membinapara lulusan SMA yang lemah ekonomi, namun punya kemampuan yang baik secara akademik.Metode penelitian ini adalah penelitian kualitatif. Tujuan penelitian untuk mengetahui modelpenguatan ekonomi melalui jasa les privat dan ngaji. Hasil penelitia ini menunjukkan bahwa siswabinaan di rumah cerdas al Farisi mengalami peningkatan. Indikator peningkatan bisa diketahuimelalui indikator pendidikan, indikator pemenuhan makan dan minum, dan indikator kendaraan.
PENINGKATAN LITERASI SISWA SMK PADA BIDANG-BIDANG AKUNTANSI DAN JENIS-JENIS PROFESI AKUNTANSI Rahma Agustina; Dwi Ari Pertiwi; Meta Ardiana; Deasy Ervina; Winaika Irawati
ABIDUMASY Vol 1 No 1 (2020): Edisi Maret
Publisher : LPPM UNIVERSITAS HASYIM ASY'ARI TEBUIRENG JOMBANG

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Banyak ragam profesi dalam dunia kerja bisa memberi berbagai macam pilihan untuk setiap siswa memilih terjun ke dalam dunia kerja yang diminatinya. Urgensi kegiatan ini dilakukan untuk menggali sekaligus memberikan bekal pada siswa-siswa yang sedang menempuh pendidikan di SMK jurusan akuntansi tentang macam-macam bidang akuntansi dan gambaran masa depan yang bisa mereka raih dan tempuh. Kegiatan pengabdian kepada masyarakat dilaksanakan di SMK Palapa Ngoro Jombang, pada 22 dan 23 November 2019. Metode pengabdian disampaikan dengan ceramah, tanya jawab dan interaktif dengan siswa peserta. Sesudah dilaksanakan program pengabdian ini siswa bisa mendapatkan gambaran tentang berbagai macam bidang akuntansi dan profesi – profesi akuntansi yang kelak bisa dipilihnya.
Pengaruh Penerapan E-Filling dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pare Kediri Azhimatul Fikri Izzati; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.168

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The purpose of this study is to determine the effect of the application of E-filling and awareness of taxpayers on the compliance of individual taxpayers in KPP Pratam Pare Kediri This study uses quantitative methods with a population of 48,114 taxpayers and 397 samples of taxpayers using the formula slovin. The result of this research is partial influence on the application of e-filling on compliance of individual taxpayer. This negative influence shows that the higher the cash turnover, the value of profitability will decrease. Inventory turnover has no effect on profitability. Then simultaneously the cash turnover and inventory turnover have an effect onprofitabiliti.
Analisis Sistem Informasi Akuntansi Penjualan dalam Upaya Meningkatkan Efektivitas Pengendalian Intern (Studi Pada Perum BULOG Sub Divre Kediri) Nurlailatul Fitriyah; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.174

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This research aims to acknowladge how the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri. The research is a case study. The analyzed method were using the methods of analysis deskriptif. The result of this reasearch ishow that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri most have been applicated and implemented in accordance with the theory formulate, then it can be concluded that the application of accounting information system sales and the implementation of accounting information system sales in effort to improve internal control effektiveness at Perum Bulog Sub Divre Kediri is running well.
Peranan Penyusunan Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi (Studi Kasus pada (PTPN X) Pabrik Gula Tjoekir, Jombang) Neily Amalia; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.179

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This study aims to improve to find out the planned production cost budget plant at Tjoekir Sugar Factory, and to know the effectiveness of controlling production costs. To ensure the results of this study, researchers will examine the planned production cost budget and its realization in three periods, from 2016 to 2018. In this study, researchers used a descriptive analytical approach. The data analysis used is qualitative analysis. And the data source used in this qualitative research is primary data and secondary data. Seeing the final results of this research and discussion the researchers concluded, that the effectiveness of controlling production costs at the Tjoekir Sugar Factory in 2016 had not been achieved, because in 2016 the production costs were still too much or exceeded the budget set by the Tjoekir Sugar Factory, which was 107.77 %. And for 2017 the control of production costs has been achieved very effectively, because production costs are lower than the stipulated budget, which is 91,37%. Whereas for 2018, cost control has also been achieved very effectively, because spending on production costs is far lower than the budget that has been laid, i.e. 86.27%.
Pengaruh Tingkat Suku Bunga Kredit dan Jumlah Nasabah Terhadap Profitabilitas pada KBPR Bumi Arta Yuliana Yuliana; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.184

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Rural Banks are one of the banking financial institutions that collect funds from the public in the form of deposits and redistribute them in the form of credit,This research was conducted at KBPR Bumi Arta located on Jl. Irian Jaya No. 25 Cukir, Jombang.The purpose of this study was to determine the effect of credit interest rates and the amount of profit on profitability in KBPR Bumi Arta.This type of research is quantitative research.The population in this report is the financial report and KBPR Bumi Arta report for the last 5 years from 2013-2017 which discusses 60 research data.The sampling technique uses non-probability sampling using saturated samples,The sample used is the monthly financial statements, income statement, and KBPR Bumi Arta loan list report for the period 2013-2017.Data analysis techniques are multiple regression techniques,The results of the study show that the variable credit interest rate has a significant positive effect on the variable profitability, While the number of respondents has a significant effect on the variable profitability.
Komparasi Model Prediksi Financial Distress (Studi Kasus Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2017-2018) Purdana Wahyu Hidayat; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i2.199

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The Consumer goods industry is one of the bigest contributors to the state budget, so the condition of every consumer goods company in Indonesia are of particular concern to the government. This study aims to determine how the extent of financial distress of consumer goods companies IDX 2017 – 2018. The population in this study were every consumer goods company registered in IDX for the period 2017-2018 and 41 samples were obtained. data collection methods namely purposive sampling. The data analysis technique used with Altman method, Springate method, Grover method and Zmijewski method. The results of the calculation with fourth method there are some consumer goods industry companies were classified in financial distress and obtained the result that the Springate method is the most useful methods in predicting financial distress.
Deteksi Financial Statement Fraud dengan Metode Beneish Ratio Index (Studi Kasus Perusahaan yang Melakukan Penawaran Saham Perdana (IPO) di Bursa Efek Indonesia Tahun 2018) Nur Latifatussolikhah; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.229

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This study aims to determine the detection financial statement fraud using beneish ratio index method on companies which do Initial Public Offering (IPO) listed on the Indonesian Stock Exchange in 2018. Type of this study was qualitative with descriptive approach. Sampling technique of this study was purposive sampling with the number of samples are 26 companies which do Initial Public Offering (IPO) listed on the Indonesian Stock Exchange in 2018. Data analysis technique used by calculated the ratio index, compared the ratio index with the parameter index, determined companies classified as manipulator, nonmanipulator, and grey company, calculated and percentage of companies classified. The results of this study that: (1) Companies classified as manipulator amounted to 9 companies or 34,6%. (2) Companies classified as nonmanipulator amounted to 16 companies or 61,5%. (3) Company classified as grey amounted to 1 company or 3,9%.
Metode RGEC pada Tingkat Kesehatan Perbankan Syariah dan Perbankan Konvensional Eka yuniati Yuniati; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 1 (2021): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i1.263

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Abstract The RGEC method is used to determine the level of banking soundness, which since 2014 has been the role of Bank Indonesia (BI) by the Financial Services Authority (OJK) to date. RGEC, namely the risk / risk management quality reporting inherited in operational banks. With the aim of research to test and analyze the level of health between Islamic banking and conventional banking. The population used is Islamic banking and conventional banking which have the largest assets in their class. This type of research is descriptive qualitative research. From the comparison of the soundness level of the banking system using the RGEC method, it shows that conventional banking is still superior compared to Islamic banking. This can be seen from the profitability ratio, which measures the company's ability to earn profits, conventional banking is better able to maximize profit revenue, which can be seen from achieving the ROA value in 2017-2018.Keywords: Banking Health; Islamic Banking; Conventional Banking; RGEC.Abstrak Metode RGEC digunakan untuk penentu tingkat kesehatan perbankan yang sejak tahun 2014 peran tersebut digantikan dari Bank Indonesia (BI) oleh Otoritas Jasa Keuangan (OJK) hingga saat ini. RGEC yaitu penilaian penerapan kualitas manajemen risiko/ risiko inheren dalam operasional bank. Dengan tujuan penelitian untuk menguji dan menganalisis perbandingan tingkat kesehatan antara perbankan syariah dengan perbankan konvensional. Populasi yang digunakan yaitu perbankan syariah dan perbankan kovensional yang memiliki asset terbesar dikelasnya. Jenis penelitian yang digunakan adalah penelitian kualitatif deskriptif. Dari hasil perbandingan tingkat kesehatan perbankan dengan menggunakan metode RGEC menunjukkan hasil perbankan konvensional masih unggul dibandingkan dengan perbankan syariah. Hal ini terlihat dari rasio profitabilitas tolak ukur kemampuan perusahaan memperoleh laba, bank konvensional dianggap lebih mampu memaksimalkan pendapatan laba, yang dapat dilihat dari pencapai nilai ROA tahun 2017-2018. Kata kunci:Kesehatan Perbankan; Perbankan Syariah; Perbankan Konvensional; RGEC.