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PENERIMAAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN OLEH PENGELOLA KEUANGAN YAYASAN PENDIDIKAN: ANALISIS TECHNOLOGY ACCEPTANCE MODEL Permatasari, Carolina Lita; Yanto, Heri; Widiyanto, Widiyanto
Journal of Economic Education Vol 5 No 1 (2016): June 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PSAK 45 merupakan standar pelaporan keuangan yayasan pendidikan sebagai organisasi nirlaba.Perkembangan pesat yayasan pendidikan di Kota Semarang menjadikan pentingnya pelaporan keuangan yayasan pendidikan sesuai PSAK 45 tetapi minimnya penerapan PSAK 45 masih menjadi kendala.Tujuan dari penelitian ini untuk mengetahui sejauh mana penerimaan pengelola keuangan yayasan pendidikan terhadap PSAK 45 dengan analisis Technology Acceptance Model (TAM).Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis jalur. Jumlah populasi dalam penelitian ini kurang lebih 240 responden dari 48 yayasan pendidikan di Kota Semarang dengan jumlah sampel 200 responden terdiri dari pengelola keuangan yayasan pendidikan.Hasil penelitian ini adalah adanya pengaruh kompetensi pengguna terhadap persepsi kemudahan, persepsi kegunaan, dan sikap penggu4aan; dukungan teknologi terhadap persepsi kegunaan; persepsi kemudahan terhadap persepsi kegunaan; persepsi kegunaan terhadap sikap penggunaan; persepsi kemudahan terhadap sikap penggunaan; persepsi kemudahan terhadap niat penggunaan; serta sikap penggunaan terhadap niat penggunaan. Adanya pengaruh negatif norma subyektif terhadap persepsi kegunaan..
Kontribusi Motivasi Berprestasi, IPK dan Student Engagement dalam Membangun Kompetensi Mahasiswa Akuntansi Ulum, Muhammad Rosikhul; Yanto, Heri; Widiyanto, Widiyanto
Journal of Economic Education Vol 6 No 2 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v6i2.19295

Abstract

Masyarakat Ekonomi ASEAN (MEA) bertujuan untuk mewujudkan sebuah kawasan pasar bebas yang berdaya saing tinggi yang akan terintegrasi dengan perekonomian global. Salah satu kesepakatan yang disetujui dalam pasar bebas ini adalah kesepakatan dalam bidang jasa akuntansi yang tertuang dalam Mutual Recognition Agreement (MRA). Untuk itu, peningkatan kompetensi bagi lulusan akuntansi harus dilaksanakan lebih intensif agar para akuntan dapat bersaing di tingkat regional dan internasional. Tujuan penelitian ini adalah untuk menganalisis kontribusi motivasi berprestasi, IPK, keterlibatan mahasiswa dalam PKL dan mata kuliah praktek dalam membangun kompetensi mahasiswa akuntansi. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan melakukan analisa pengaruh kausalitas antar variabel menggunakan alat analisis jalur (path analysis). Variabel motivasi berprestasi tidak berpengaruh terhadap IPK. Secara keseluruhan variabel motivasi berprestasi, IPK, keterlibatan mahasiswa dalam PKL dan mata kuliah praktek berpengaruh signifikan terhadap kompetensi mahasiswa akuntansi UNNES. ASEAN Economic Community (AEC) is aimed at establishing a free trade area with high competitiveness that will be integrated eith the global economy. One of the deal that is approved in the free market is an agreement in the field of accounting services that is contained in the Mutual Reconition Agreement (MRA). Therefore, improving the competence for accounting graduates should be implemented more intensively so that the accountants can compete at the regional and intenational levels. The purpose of this study was to analyze the contribution of achievement motivation, grade point average (GPA), student engagement in job training and courses in the practice of developing competence of accounting students. The research approach used in this study is a quatitative approach that analyze the influence of causality between variabels using a path analysis. Achievement motivation variabel did not affect the GPA. Overall the achievement motivation, GPA, student engagement in job training and courses in the practice have a significant effect on the competence of the state university of semarang accounting students.
The Entrepreneurship Education Improvement Efforts Through Teaching Factory Students of Vocational High School Negeri 2 Kendal Purwidyantini, Setyo Herlina; Wisika Prajanti, Sucihatiningsih Dian; Widiyanto, Widiyanto
Journal of Economic Education Vol 6 No 2 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v6i2.19302

Abstract

To improve competitiveness of globalization is required to improve the quality of middle-educated human resources. Students of Vocational High School are equipped with entrepreneurship education to increase their knowledge and entrepreneurship skills through teaching factory. This study aims to (1) analyze the characteristics of teaching factory in Vocational High School, (2) to analyze teaching factory that has been run in Vocational High School Negeri 2 Kendal and entrepreneurship value who obtained by students, (3) formulate ideal teaching factory to improve entrepreneurship education of Vocational High School students in Kendal. This research uses qualitative method in the implementation of teaching factory program at Vocational High School Negeri 2 Kendal. The validity data done by triangulation with the source.The results showed that teaching factory in Vocational High School Negeri 2 Kendal, started from planning by teachers, production process until marketing of their products. The implementation of teaching factory can improve entrepreneurship education students of Vocational High School Negeri 2 Kendal. In the planning of students learning to oriented tasks and results. In the production process students learn to be responsible, disciplined, confident, dare to take risks, independence, cooperation. In facilitation students learn open to technology. In marketing students learn to be honest, passionate, hard work, confident, able to overcome difficulties / problems, able to see opportunities and like challenges. In the evaluation students learning to open receive input, criticism and advice from outside. The implementation of teaching factory at Vocational High School Negeri 2 Kendal, there is cooperation with government, parents, business world and industry, alumni, society and other education units. The financing of teaching factory activities comes from government grants. Additional capital got from the profit of sales products, which are divided by a certain percentage.Teaching factory ideal supported by the partnership, mentoring and financing. Partnership with government, parents, community, bussines and industrial company, alumni and other education units. Mentoring from teachers and bussines and industrial company, financing by government, parent and private sector
The Influence of Student Consumption, Social Status of Family,The Economic Parent Status, and The Economic Education of Family to Consumption Behavior Mulyani, Rinna; Thomas, Partono; Widiyanto, Widiyanto
Journal of Economic Education Vol 7 No 1 (2018): June 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i1.22190

Abstract

Consumption Behavior Consumptive students due to the knowledge of consumption and the lack of parental role in modeling and low family economic education in providing education about consumption of their children led to consumptive behavior. The formulation of this problem is whether there is influence of students' consumption knowledge, family's economic social status, family economic education on consumption behavior of high school students.The variables in this research are Knowledge of Student Consumption, Parents Social Economic Status, Family Economic Education, and Student Consumption Behavior. The method used is data analysis with data collection techniques Student population of SMA Negeri IPS Class XII. Sample of the research amounted to 191 respondents with sampling technique using Proportional Random Sampling. Methods of data collection using questionnaires. Data analysis with Linear Regression.The result of research there is influence of student's consumption knowledge, socio-economic status of family, and family economic education either partially or simultaneously. Based on t test, the influence of students' consumption knowledge on the partial consumption behavior of students obtained value of 7.239, the influence of socioeconomic status of parents to student consumption behavior 3.852 and the influence of family economic education on student consumption behavior of 1.686. Simultaneously influence of knowledge of student consumption, parent economic ststus, family economic education to student consumption behavior based on F test obtained value 30, 375.
The Effect of Family Environment and School Environment Towards Savings Behavior Through Self Control in High School Students in Purwodadi City, Grobogan Regency Ningsih, Rahayu Setya; Widiyanto, Widiyanto; Sudarma, Ketut
Journal of Economic Education Vol 7 No 1 (2018): June 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i1.25105

Abstract

Savings behavior is important to start early so that it can educate children to be able to control themselves from consumptive manner, learn to be able to spend money wisely. Savings activities have also trained children to grow into a community that is skilled in financial management. The objectives of this study are to find out the effect of family and school environment on self-control and find out the effect of the family and school environment and self-control on students' saving behavior. This type of research was a quantitative with a correlational approach. The research sample was 324 students with proportional stratified random sampling technique. The data analysis techniques used path analysis. The family and school environment have a positive and significant effect on students' self-control. Family environment, school environment, and self-control have a positive and significant effect on students' saving behavior.
The Quality of Service and Marketing Strategy to the Satisfaction and its Impact on Customer Loyalty in Mutiara Cahaya Tegal Regency Kholipatun, Ratna Dewi; Thomas, Partono; Widiyanto, Widiyanto
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.26193

Abstract

Today’s the competition in the retail business is very tight, so retail businesses must pay attention to the factors that can influence the development of their business. One of the factors that must be considered is customer loyalty. The objectives of this study are to determine the effect of service quality and product marketing strategy for customer satisfaction, as well as its impact on customer loyalty at Mutiara Cahaya Supermarket Tegal Regency. This study used a quantitative descriptive to explain the causality relationship between service quality and marketing strategies on customer satisfaction, and their impact on customer loyalty. The population was all Mutiara Cahaya Supermarket customers who had a member card with a total sampling of 100 people by using a incidental sampling technique. The research instrument used a questionnaire. Data analysis used multiple regression and path analysis. The results show that there is an influence of service quality and marketing strategy on customer satisfaction, there is an influence of service quality and marketing strategy on customer loyalty. The conclusion shows that there is no influence of service quality on customer loyalty through customer satisfaction, and there is an influence of marketing strategies on customer loyalty through customer satisfaction.
Determinant of Financial Performance of Islamic Credit and Financing Union (KSPPS) in Salatiga Ashari, Teguh; Widiyanto, Widiyanto; Yulianto, Arief
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.26957

Abstract

The high growth of Islamic Credit and Financing Union (KSPPS) in Indonesia encounters several problems, and one of which is financial performance. This study attempts to uncover the factors influencing financial performance of Islamic Credit and Financing Union (KSPPS) in Salatiga using Pecking Order Theory (POT) inits analysis. POT explains how company’s preference uses fund in doing their operational activity. The expected factors influencingIslamic Credit and Financing Union (KSPPS)’s financial performance are Capital Adequacy Ratio (CAR), Non Performing Finance (NPF), Financing to Deposit Ratio (FDR), Operating Expenses-Operating Income (OEOI), and capital structure. The analysis methodology of this study is multiple panel regression employing software Eviews 9. The result of regression test shows that OEOI affects partially towards Return on Asset (ROA). In contrast, the other factors such as CAR, NPF, and capital structure do not have any significant influence towards ROA. The differencesbetween this study and previous studies are on the city-scopefinancial data of Islamic Credit and Financing Union (KSPPS) and the use of POT implemented to explain financial performance.
The Effect of Organizational Culture Mediated with Working Motivation towards the Economics Teacher of Islamic Senior High School in Kudus Regency Marinda, Aryanti; Yulianto, Arief; Widiyanto, Widiyanto
Journal of Economic Education Vol 8 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.32761

Abstract

The performance of Human Resources becomes the spearhead of organization in achieving the goal of its working programs. The organization attempts to improve the performance of Human Resources to achieve its vision and mission. The high performance of Human Resources is able to make the organization go concern and competition in providing its service. The performance of Human Resources still becomes a problem which is faced by the school (Islamic Senior High School). A good performance of teachers is one of organization’s targets in achieving high working productivity. This research aims to examine and analyze empirically the effect of organizational culture through working motivation towards the Economics teacher’s performance of Islamic Senior High School in Kudus Regency. The method of this research uses quantitative approach and field research type. The population is 50 Economics teachers in Kudus Regency with census sample. The data collection techniques of this research are documentation and questionnaire. The data analysis techniques are multiple regression test and path analysis. The result of regression test shows that organizational culture and working motivation have positive significant effect partially towards the performance of Economics teachers. The organizational culture and working motivation have positive significant effect simultaneously towards the performance of Economics teachers. The path analysis test reveals the big effect of organizational culture does not directly affect teacher’s performance through working motivation of 29,6% which is proven by total effect > dirrect effect = (0,562 > 0,336) meaning that there is a positive effect of organizational culture towards the performance of Economics teachers of Islamic Senior High School over Kudus Regency through working motivation. Working motivation will be more strengthening the organizational culture in achieving the performance of Economics teachers.
Strategy for Increasing Competence of Medical Representatives Baskoro Hidayatullah, Agung; Thomas, Partono; Widiyanto, Widiyanto
Journal of Economic Education Vol 9 No 1 (2020): June 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.33086

Abstract

Graduates of the marketing expertise competency at the SMK Pharmasi Semarang Foundation are not in accordance with the competencies required by the Business World and the Industrial World (DUDI) as a medical representative. The purpose of this study was to analyze the strategy for increasing medical representative competency in terms of learning, collaboration with DUDI, and human resource development (teachers). This research uses descriptive qualitative research with data collection techniques of observation, interviews, documentation, and triangulation then the data is reduced. The strategy to increase medical representative competence is carried out through practical learning by conducting simulation learning in the learning process inside and outside of school. Learning conducted in schools focuses on practical simulations to sharpen student competencies in communicating with doctors and understand products to be promoted through industry-based learning. Non-school learning is carried out through a collaboration program between school agencies and DUDI in the form of fieldwork practices by adjusting the implementation time of the apprenticeship with the allocation of concept time for pharmaceutical sales. Achievement of medical representative competencies for marketing students is supported by teacher competency. Teacher competence in the field of medical representative is obtained through the on the job training program.
The Teaching Factory-Based BMC Application Model for Improving Students’ Creativity of Central Java Public Vocational High Schools in Semarang Lestari, Emi; Rusdarti, Rusdarti; Widiyanto, Widiyanto
Journal of Economic Education Vol 10 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i2.41866

Abstract

This study aims to analyze the BMC application model, as well as the validity, practicality, and effectiveness of the Teaching Factory-based BMC Application Model for Improving Student Creativity at Central Java Public Vocational Schools in Semarang. The research was conducted using the Research and development (R&D) method with the 4D development model (define, design, develop, disseminate). The preliminary study stage in this study used open interview observations from the teacher’s statements. The development stage of the BMC application model includes product design validated by experts, then implemented into learning tools that would be validated by practitioners as model users before being applied in the classroom to improve student creativity. The results of this study indicate that the Teaching Factory-Based BMC Application Model is valid according to the triangulation of sources through credibility, transferability, and dependability, conformability. Based on the practicality questionnaire and interview guidelines given by 105 students and 5 teachers, the results are "very practical". Based on the assessment of the effectiveness using the t-test with a significance level of 95%, the probability value/ P value of the paired t-test is 0.000 <0.05. Gain test with the average gain of 0.490 is in the medium category, meaning that students experience increased creativity after implementing the Teaching Factory-based BMC application model and is effectively used to improve student creativity.
Co-Authors - FACHRURROZIE - Kardoyo A Setiadi, A A. Pramudita Achmad Faidhani, Achmad Afrizal Martin Agung Subrata Agung Wibowo Agus Yuwono Ahmad Barizi Ahmad Jaenudin Ahmad Nurkhin Ahmadtullah, Lina Aji Purwinarko, Aji Ake Wihadanto Alfian Nuziar Alotaiby, Nemer Amala, Anisa Sifa Amalia, Afni Khanifatul Amin Yusuf Amir Syamsudin Amirul Mukminin Andoyo, Andreas Anif Jamaluddin Anis Muktiani Annisa, Tiara Apriliani, Miftahul Fatwa Aprinthasari, Mutiara Nabila Ardiansyah, Anas Ardiansyah, Dede Ardiansyah, Prasetyo Ardiyanto, Hysa Arfianti, Nabela Fona Arief Ibnu Haryanto Arief Yulianto Ariestika, Elsa Arip Wijianto Aristuti, Mila Arsinta, Yuan Ashari, Teguh Ashari, Teguh Astuti, Heni Purwo Atika Tri Puspitasari, Atika Tri Aulia, T. A. P. Awan Hariono Baginda Iskandar Moeda Tampoebolon Bambang Sulistiyanto Bambang W.H.E Prasetiyono, Bambang W.H.E Bambang Waluyo Hadi Eko Prasetiyono Baskoro Hidayatullah, Agung Bin Shahri, Mohd Izwan Budi Aryanto Cahya Setya Utama Cahyani, Farikha Indah Carolina Lita Permatasari Chatarina Umbul Wahyuni Chuldun, Ibnu CS, Ansar Danang Purwanto Deliza, Deliza Desi Marintan, Desi Deviani, Marta Amalia Dewi, Happy Jelita Permata Dhini, Inessa Adella Novian Dian Wahyu Harjanti Dimas Rahadian Aji Muhammad, Dimas Rahadian Aji Djoko Widodo Durotun Nafisah Dwi Cahyaningsih, Riyan Dwiningtyas Padmaningrum, Dwiningtyas Dyah Rini Indriyanti Dzakiyyah, Dwi Manna Nasmi Eka Swasta Budayati Eko Pangestu Emi Lestari Emi Widiyanti Endang Kusumanti Eny Lestari Etty Soesilowati Evi Sinaga Fahrudin, Imam Fakhruddin , Fakhruddin Fakhruddin Fakhruddin Fanki Nugroho Faraliana Saputri, Katarina Fardana, Dearestantrianto Hadits Fathur Rokhman Fauziah, Dary Nasmi Fauziyah, Khofiya Nur Firmansyah, Atikah Rahayu Fridiyanto, Fridiyanto Gaol, Lasando Lumban Garcí­a-Jiménez, José Vicente Gusliana HB Handiko, Qowi Hanifah Ihsaniyati Hari Sulaksono, Zulfikar Harjanti, Dian Wahju Harsono Harsono Hasanuddin Hasanuddin Hendra Setyawan, Hendra Heri yanto Herwin Herwin, Herwin Hidayati, Mariska Prita Holidi Holidi Ibrahim Ibrahim Iis Nurhasanah Indah Nurhidayati, Indah Ipa Sari Kardi Istinganah, Nur Fajar Jarot Tri Bowo Santoso Joko Winarno JULIANTI, MEGA Jumadi Jumadi Kasinyo Harto Ketut Sudarma Khafid Ismail Kholipatun, Ratna Dewi Kholipatun, Ratna Dewi Khomsun Nurhalim, Khomsun Kristi Puspa Wardani, Kristi Puspa Kurniawan, Randi Kusfiyani, Kusfiyani Kusuma, Yonna Esty Kusumantoro Kusumantoro, Kusumantoro Kuswanti, Eko Lina, Roidah LUWIHA LUWIHA Maghfiroh Maghfiroh Mahendra Wijaya Majidah Majidah Mardiyanto Mardiyanto Marinda, Aryanti Martin, Afrizal Martitah Martitah Masfufati Azizah, Masfufati Masrukhi Masrukhi Melisa Arisanty Meyanasari, Sayidah Miftah Fariz Prima Putra Mohd. Harisudin Muhammad Feriady, Muhammad Muhammad Khafid Muhsin Muhsin Mujiono Mujiono Mulyadi Mulyadi Mulyani, Rinna Mulyani, Rinna Mulyati, Ely Mulyono Mulyono Mustikaningrum, Galih Mustofa, Amrin Mustofa, Ubaedul Mutholiah, Furiha Muwahhid, Suryani Latifah Nafi’ah, Hidayati Nanda, Fitri Agung Nani Medianti Nani Mediatati Natalia, Ike Deasy Nathaniel, Gilbert Neneng Nurhalimah, Neneng Nina Oktarina Ninda Fitriasari Utami, Ninda Fitriasari Ningsih, Rahayu Setya Ningsih, Rahayu Setya Novita Sari Nowak, Agnieszka Magdalena Nugroho Susanto Nugroho, Mahir Dwi Nurhasanah Nurhasanah Nurhuda, Pradicta Nursita Haerna, Alfira Rahma NURUL ARIFAH Nurul Kawakip, Ahmad Pambarep Putro, Bawono Pandupuspitasari, Nuruliarizki Shinta Pariyem, Pariyem Partono Thomas Pavlovic, Ratko Payitno, Suryohadi Pinastri, Lintang Mukti Prajaduta sutikno, Maulana Thariq Pratama, Dicky Setia Pratiwi, Dian Wahyu Pratiwi, Rikha Jannah Ayu Pravitasari, Erlin Dara Priyono Priyono Purwadi Purwadi Purwidyantini, Setyo Herlina Purwidyantini, Setyo Herlina Puspitasari, Atika Tri Puspitasari, Merry Diana Rachmadi, Moch Faizal Ratna Sari, Dwi Rendarwati, Rendarwati Retno Iswarin Pujaningsih Retno Setyowati, Retno Ridho Harta, Ridho Rifli, Dandy Firmansyah Risdhianto, Agung Ristina Yudhanti Rita Syafitri, Rita Riyan Dwi Cahyaningsih, Riyan Dwi Rizqi, Arina Rizqiyanti, Yeni robbaniyah, qiyadah Rohmawati, Amelia Rozaqi, Heny Rusdarti - Saharuddin Ita Samal, Asmathil Bari Santosa, Fajar Julian Santy Indrias Tuti, Santy Indrias Sanusi, Rahmat Sapja Anantanyu, Sapja Saputra, Andryan Saputra, Natan Rio Sari, Anisa Dyah Talia Sari, Syanita Sehabuddin, Ahmad Septiana, Luluk Septiani, Dwi Heni Setiadji, Khasan Sheilla Az Zahra, Sheilla Az Shodikin, Eko Ngabdul Simanjuntak, Nia Dewanti Siregar, Riadi Syafutra Slamet Sumarto Sri Maulidia Permatasari Sri Wartini Suci, Siti Wahyu Sucihatiningsih Dian Wisika Prajanti Sudjatmogo Sudjatmogo Sugiyo Sugiyo, Sugiyo Suharjana . Sujarwo Sujarwo Sumarsono Sumarsono Sumini Sumini, Sumini Suparlan . Surahmanto Suryono Suryono Sutartono, Sutartono Sutianingsih, Sutianingsih Suwarto Suwarto Suwito Eko Pramono Syaiful Anam Syaiful Anwar Syaima, Arwa Syalawaty, Diyan Syarif Hidayat Sya’ima, Arwa Tamami, Muhammad Zaki Tanti Tanti Tri Hartati, Tri Tri Joko Raharjo Ulfa, Amalia Nadifta Ulum, Muhammad Rosikhul Ulum, Muhammad Rosikhul Utomo, Dwi Cahyo Vike Aprilianin Marwintaria Saputri Wahyudi Wahyudi Wahyuningsih, Sri Suharmini Wali, Carles Nyoman Wardani, Raden Roro Ilma Kusuma Wibowo, Herlambang Fajar Wibowo, Rizal Eko Widodo, Hermawan Setyo Wijang Sakitri Wiji Utami, Wiji Wiradharma, Gunawan Yayi Suryo Prabandari Yewen, Oktovianus Yon Soepri Ondho Yudha Purnama, Trendi Zadmoko, Dwi Zahro, Iqbalina