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All Journal J-MACC : Journal of Management and Accounting KOPEMAS
Chitra Santi
universitas widya kartika surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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DESAIN APLIKASI INTERAKTIF MODEL PEMBELAJARAN AKUNTANSI BAGI SISWA SEKOLAH MENENGAH KEJURUAN Chitra Santi; Melvie Paramitha; Minny Elisa Yanggah
J-MACC Vol 2 No 2 (2019): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (918.177 KB) | DOI: 10.52166/j-macc.v2i2.1658

Abstract

The rapid development of technology, will have an impact on learning methods in schools. The learning method will begin to shift from manual methods to learning methods using applications / software. Schools are required to be able to create appropriate learning methods and produce graduates who are proficient in operating technology such as making financial reports using software as a means of accounting knowledge. The purpose of this study is to design a technology-based accounting learning model to facilitate and motivate accounting learning for vocational students. The approach of this research is an explorative research of a technical applicative nature with a multidisciplinary approach which is the approach of the fields of accounting and technology. Data collection methods in this study include documentation, observation, and interviews. Design interactive applications using Macromedia Flash Player 8. The results of the study provide an interactive application of accounting learning models called Accounters. This application consists of three main menus namely Material, Quiz, and Hangman (game). Therefore, the Accounters application makes it easy for students in vocational schools to better understand accounting, so they are able to make financial reports for companies when they work later. And able to increase student motivation in accounting.
IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS Christopher Scarvino; Rustadi Rustadi; Melvie Paramitha; Chitra Santi
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are constantly undergoing biological transformation. Because of their uniqueness, biological assets need to be disclosed in the annual reports of agricultural companies based on the accounting standards contained in PSAK 69. This study aims to determine the effect of biological asset intensity, company size, managerial ownership, and Public Accounting Firm on the level of biological assets disclosure. The objects used in this research are agricultural companies listed on the IDX in 2018-2019. The population used in this study amounted to 26 agricultural companies. Meanwhile, the agricultural companies that were selected as samples were 21 companies which were determined based on purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that company size has a significant positive effect on the disclosure of biological assets. Meanwhile biological asset intensity, managerial ownership, and type of Public Accounting Firm have no effect on disclosure of biological assets.
PENDAMPINGAN SUSTAINABILITY REPORT PADA KOMUNITAS NEURODIVERGENT DI SURABAYA Melvie Paramitha; Minny Elisa Yanggah; Chitra Santi
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Sustainability atau keberlanjutan memiliki makna bahwa pembangunan atau usaha dapat bermanfaat bagi semua orang, dan hak-hak generasi mendatang dilindungi. Sampai saat ini, pemerintah Indonesia mencanangkan implementasi sustainability dalam segala bentuk usaha yang ada di masyarakat termasuk komunitas masyarakat. Tujuan kegiatan pengabdian kepada masyarakat (PKM) ini adalah untuk melakukan rebranding tujuan organisasi dan memberikan pelatihan penyusunan sustainability report sehingga dapat dijadikan media publikasi komunitas neurodivergent dalam mendukung keberlanjutan organisasi neurodivergent. Kegiatan PKM berkolaborasi dengan mitra ELMO merupakan organisasi yang berkomitmen untuk mengembangkan lingkungan yang transformatif dan inklusif bagi komunitas neurodivergent di Surabaya. Rebranding dilakukan sebagai sarana untuk memantapkan visi dan misi mitra serta segmen sasaran dalam layanan kegiatan mitra. Sustainability report atau laporan keberlanjutan adalah dokumen yang disusun oleh organisasi yang menggambarkan dampak lingkungan, sosial, dan tata kelola (environment, social and good governance/ESG) dari operasi mereka. Langkah-langkah dalam PKM ini adalah FGD, pelatihan serta praktek penyusunan sustainability report. Hasil PKM menunjukkan bahwa para founder dan manajemen mitra ELMO berkomitmen dalam program sustainability dalam memajukan komunitas neurodivergent. Sustainability report yang telah disusun dapat dipublikasikan dengan tujuan menyebarluaskan informasi mengenai mitra ELMO dan komunitas neurodivergent.
Co-Authors Christopher Scarvino Melvie Paramitha Minny Elisa Yanggah Rustadi Rustadi