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All Journal J-MACC : Journal of Management and Accounting Tangible Journal
Eny Suprapti
STIE Wira Bhakti Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Pendidikan karakter dalam Pembelajaran Akuntansi sebuah Upaya membentuk Siswa Akuntansi berkarakter Antikorupsi Eny Suprapti; Hero Priono; Tamadoy Thamrin; Baso R
Tangible Journal Vol 6 No 1 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v6i1.160

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pemahaman guru-guru akuntansi tentang pendidikan karakter dan pendidikan antikorupsi, mengetahui bagaimana mengintegrasikan pendidikan antikorupsi ke dalam pembelajaran akuntansi, agar dapat membentuk siswa akuntansi berkarakter antikorupsi, dan mengetahui kendala-kendala yang dihadapi dalam mengintegrasikan pendidikan antikorupsi pada pembelajaran akuntansi dan upaya yang dilakukan untuk mengatasi kendala tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian dengan metode kualitatif. Penelitian ini menggunakan pendekatan fenomenologi karena informasi yang ingin digali merupakan pengalaman hidup informan. Temuan dari penelitian ini menunjukkan bahwa pemahaman guru-guru akuntansi mengenai pendidikan karakter dan pendidikan antikorupsi sudah cukup baik meskipun hasil yang dicapai belum memuaskan, hal ini dibuktikan dengan masih banyaknya perilaku dan sikap dari siswa yang menunjukkan sikap korupsi. Integrasi pendidikan antikorupsi dalam mata pelajaran akuntansi sangat bisa dilakukan. Walaupun pendidikan antikorupsi belum ada di tingkat SMK, pendidikan antikorupsi sama dengan pendidikan karakter. Sehingga pengintegrasian pendidikan antikorupsi dapat dilakukan sama dengan pengintegrasian pendidikan karakter yang telah dilakukan, dengan memasukkan nilai-nilai karakter tersebut kedalam kurikulum, silabus dan RPP. Banyaknya siswa yang harus dipantau satu persatu perilakunya dan karakter siswa yang sudah terbentuk sejak dini, merupakan hambatan yang dihadapi. Dengan kesabaran memberikan bimbingan, motivasi dan juga pengarahan kepada siswanya, merupakan upaya yang telah dilakukan saat ini.
PERHITUNGAN LABA/RUGI TOKO KELONTONG DI KELURAHAN TAMALANREA JAYA, KECAMATAN TAMALANREA, KOTA MAKASSAR, SULAWESI SELATAN Masriani Mahyuddin; Eny Suprapti
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2938

Abstract

The purpose of this study is to provide empirical evidence that the grocery store business is very promising to be involved in in terms of the profit and loss calculation generated by not ruling out the weaknesses, advantages and obstacles faced, accompanied by proof of sales reports. This is based on the high level of small businesses spread across Tamalanrea Jaya Village, Tamalanrea District, Makassar City, South Sulawesi. This study uses a qualitative analysis approach. Previous research was conducted in Depok City, which has a much smaller population than Makassar City. The results of this study conclude that 1) grocery stores in Makassar City are included in the category of small businesses and are still traditional. 2) The profit of the grocery store is obtained from the reduction of total sales with the costs incurred to increase the stock of goods. 3) The bargaining system causes differences in profits even though the goods sold are the same goods. Further research should be on a wider area, more variables and forms of small and medium enterprises other than grocery stores.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN LOCUS OF CONTROL TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI Eny Suprapti; Minsar Muhammad
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3480

Abstract

A This study aims to determine the effect of entrepreneurial knowledge, family environment and locus of control on entrepreneurial interest in accounting students at STIE Wira Bhakti Makassar which provides an initial picture of the percentage of graduates absorbed in the world of work or creating jobs. Using quantitative methods with primary data and questionnaires. The measuring instrument consists of 9 question items for entrepreneurial knowledge, family environment and interest in entrepreneurship and 13 question items for locus of control. Based on the partial statistical test, taking into account the t-count comparison that is larger than the table and the significance level is smaller than 0.8% from the standard significance of 5%, it can be concluded that Ho is rejected or the locus of control partially has a significant effect on entrepreneurial interest. The results of the first hypothesis regression test concluded that entrepreneurial knowledge has a significant influence on acceptable entrepreneurship interest. The results of the second and third hypothesis regression tests concluded that theoretically and statistically, family environment and locus of control have a significant influence on entrepreneurial interest.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN LOCUS OF CONTROL TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI Eny Suprapti; Minsar Muhammad
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3480

Abstract

A This study aims to determine the effect of entrepreneurial knowledge, family environment and locus of control on entrepreneurial interest in accounting students at STIE Wira Bhakti Makassar which provides an initial picture of the percentage of graduates absorbed in the world of work or creating jobs. Using quantitative methods with primary data and questionnaires. The measuring instrument consists of 9 question items for entrepreneurial knowledge, family environment and interest in entrepreneurship and 13 question items for locus of control. Based on the partial statistical test, taking into account the t-count comparison that is larger than the table and the significance level is smaller than 0.8% from the standard significance of 5%, it can be concluded that Ho is rejected or the locus of control partially has a significant effect on entrepreneurial interest. The results of the first hypothesis regression test concluded that entrepreneurial knowledge has a significant influence on acceptable entrepreneurship interest. The results of the second and third hypothesis regression tests concluded that theoretically and statistically, family environment and locus of control have a significant influence on entrepreneurial interest.
Co-Authors Baso R Hero Priono Masriani Mahyuddin Minsar Muhammad Tamadoy Thamrin