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IMPLEMENTASI TEORI AKUNTANSI DALAM MATERI PROSPECTIVE ANALYSIS PADA MATA KULIAH ANALISIS LAPORAN KEUANGAN TERHADAP MAHASISWA PENDIDIKAN AKUNTANSI Angelita, Angelita; Sohidin, Sohidin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.42337

Abstract

Penelitian ini mengevaluasi implementasi teori akuntansi dalam pembelajaran prospective analysis pada mata kuliah Analisis Laporan Keuangan bagi mahasiswa Pendidikan Akuntansi Universitas Sebelas Maret. Hasil menunjukkan bahwa penerapan teori akuntansi meningkatkan pemahaman konseptual mahasiswa, meskipun integrasi teori dan praktik masih menjadi kendala. Metode Problem-Based Learning (PBL) efektif meningkatkan pemahaman analitis, tetapi pengalaman praktik mahasiswa masih perlu diperkuat. Hasil analisis menunjukkan hubungan signifikan antara pemahaman teori akuntansi dan kemampuan proyeksi keuangan (koefisien regresi 0,749, korelasi 0,725), namun kesiapan mahasiswa untuk menerapkan analisis prospektif di dunia kerja masih rendah. Penelitian ini merekomendasikan penggunaan simulasi perangkat lunak keuangan, studi kasus realistis, dan keterlibatan langsung dengan praktisi untuk menjembatani kesenjangan teori dan praktik serta meningkatkan kompetensi mahasiswa.
Does Good School Governance Role in The Performance Of School Operational Assistance Fund Management? Sohidin, Sohidin; Rahmawati, Rahmawati; Djuminah, Djuminah; Gantyowati, E
Jurnal Analisis Bisnis Ekonomi Vol 21 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v21i2.10080

Abstract

Good school governance can improve the performance of school operational assistance fund management. This research aims to provide empirical evidence of the role of good school governance in the performance of school active assistance fund management. The study consists of 238 State Vocational High Schools in Central Java from 2019 to 2021. The research method used is quantitative, and primary data is obtained from the questionnaire responses of School Operational Assistance fund managers. The purposive sampling technique is used with a total of 952 respondents. Data processing and hypothesis testing are conducted using moderate regression analysis with the help of SPSS. This research has several novelties, including performance measurement based on 12 school operational assistance fund expenditure components. The results show that good school governance positively influences the performance of school active assistance fund management, except for indicators X7 (effectiveness and efficiency) and X8 (consensus-oriented))