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Baamboozle media effect of the student's interest and cooperative accounting learning outcomes Wulandari, Novi Tri; Utomo, Supri Wahyudi; Styaningrum, Farida
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.23043

Abstract

In the digital era, student interest and learning outcomes need to be improved through innovative and interactive learning media. However, at SMKN 5 Madiun, traditional media still dominates, making students passive and unmotivated. This study aims to analyze the role of Baamboozle learning media in improving student interest and learning outcomes in Cooperative Accounting at SMKN 5 Madiun. The results show that the use of Baamboozle media has a significant effect of increasing student learning interest. The interactive and entertaining learning approach can encourage active student involvement during the learning process, thus creating a more interesting and participatory learning atmosphere. However, the effect of Baamboozle on student learning outcomes shows a lower level of significance compared to its effect on learning interest. Nevertheless, the positive contribution of Baamboozle media remains relevant in supporting the improvement of learning quality, particularly in helping students understand accounting concepts. Based on these findings, students are expected to be more actively involved in the learning process by utilizing the available interactive features.
EVALUASI SISTEM PENGENDALIAN INTERNAL BUMDES B KABUPATEN MAGETAN SEBAGAI UPAYA MENGHINDARI KECURANGAN Sari, Nika Kartika; Utomo, Supri Wahyudi; Yusdita, Elana Era
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2627

Abstract

This study was conducted with the aim of evaluating the internal control system that has been implemented in BUMDes B, Magetan Regency. In this research, the researcher used a qualitative descriptive method. The results of this study, based on the COSO framework, indicate that: (1) there is no organizational structure, resulting in an unclear separation of duties and authorities; (2) a risk assessment has been carried out for the livestock business unit during the current year, but no risk assessment has been conducted for the online payment business unit; (3) there is no activity control in the online payment business unit; (4) there is no clear information and communication system in the online payment business unit; (5) there is no monitoring activity in the online payment business unit. Based on these weaknesses, several improvements are needed, such as establishing a new organizational structure and clarifying the division of main tasks in each section; creating new policies that clarify transaction flows and facilitate the preparation of financial reports; communicating information regarding the new policies and building effective communication; and supervising each business unit to minimize the occurrence of fraud.