Raeni Raeni, Raeni
Pendidikan Ekonomi FE Unnes

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PENGARUH PEMBELAJARAN AKUNTANSI BERBASIS SAK IFRS DAN SELF-EFFICACY TERHADAP KESIAPAN MAHASISWA MENJADI GURU AKUNTANSI Raeni, Raeni; Purnami, Rizki Yuli
Dinamika Pendidikan Vol 8, No 1 (2013): Juni 2013
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The research was inspired by students’ readiness to be Accounting teachers with the rapid progress of science and technology and also free-market for workers. The objective of the study was to test the influence of Accounting learning based on SAK IFRS and self-efficacy toward students’ readiness to be Accounting teachers. The population of the research were Accounting education students in classess of 2010 until 2012. Thus, it used proportionate stratified random sampling. The respondents were 85 students in class 2010, 123 students in class 2011 and 154 students in class 2012. Then, the data were analyzed by percentage descriptive and doubled linear regression. The result of regression analysis showed that 1) Accounting learning based on SAK IFRS and self-efficacy contibuted positively and significantly for 52.4% toward students’ readiness to be Accounting students, 2) there was a positive and significant influence of Accounting learning based on SAK IFRS for 26.2% toward students’ readiness to be Accounting teachers, 3) there was a positive and significant influence of self-efficacy for 16.32% toward students’ readiness to be Accounting teachers. The familiarity level for learning Accounting based on SAK IFRS was high with the progress of science and technology and also full adoption from IFRS.
PENGARUH PRINSIP KEADILAN, EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS PENGELOLAAN KEUANGAN TERHADAP PRODUKTIVITAS SMK Raeni, Raeni
Economic Education Analysis Journal Vol 3 No 1 (2014): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Produktivitas merupakan komponen penting dalam kualitas pendidikan SMK. Pengelolaan keuangan merupakan aktualisasi program kerja sekolah untuk mencapai produktivitas. Pengelolaan ini berlandaskan prinsip pengelolaan dana pendidikan. Penelitian ini bertujuan mengetahui pengaruh positif prinsip keadilan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan terhadap produktivitas SMK secara simultan maupun parsial. Populasi penelitian adalah guru SMK bidang Bisnis Manajemen se-Kabupaten Kendal berjumlah 63 guru melalui sensus sebagai teknik samplingnya. Metode pengumpulan data menggunakan angket dan wawancara. Metode analisis data menggunakan deskriptif persentase dan statistik inferensial. Hasil penelitian menunjukkan bahwa prinsip keadilan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan berpengaruh positif secara simultan terhadap produktivitas SMK sebesar 74,9%, prinsip keadilan berpengaruh positif sebesar 10,18%, efisiensi berpengaruh positif sebesar 22,09%. Akuntabilitas berpengaruh positif sebesar 10,76 %. Sedangkan transparansi tidak berpengaruh. Prinsip keadilan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan secara simultan berpengaruh positif terhadap produktivitas SMK. Secara parsial, hanya variabel transparansi yang tidak berpengaruh terhadap produktivitas SMK.  Productivity is an important component of vocational education quality. Financial management actualize school programs which based on education funds principle. This study aims to determine the principles of fairness, efficiency, transparency, and accountability in financial management has a positive effect on the vocational school productivity by simultaneously or partially. The population was the teacher of  Business Management vocational education in Kendal numbered as 63 teachers. Data collection methods using questionnaires and interviews. Data analysis methods using descriptive and inferential statistical. The results showed that the fairness principle, efficiency, transparency, and accountability in financial management has positive effect on the productivity simultaneously 74.9 %, the positive effect of fairness principle is 10.18%, efficiency is 22.09 % and accountability is 10.76%. While transparency has no significant effect. The fairness principle, efficiency, transparency, and accountability in financial management positive effect simultaneously on productivity. Partially, the only variable transparency that does not give affect.
PENGARUH PRINSIP KEADILAN, EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS PENGELOLAAN KEUANGAN TERHADAP PRODUKTIVITAS SMK Raeni, Raeni
Economic Education Analysis Journal Vol 3 No 1 (2014): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Abstract

Produktivitas merupakan komponen penting dalam kualitas pendidikan SMK. Pengelolaan keuangan merupakan aktualisasi program kerja sekolah untuk mencapai produktivitas. Pengelolaan ini berlandaskan prinsip pengelolaan dana pendidikan. Penelitian ini bertujuan mengetahui pengaruh positif prinsip keadilan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan terhadap produktivitas SMK secara simultan maupun parsial. Populasi penelitian adalah guru SMK bidang Bisnis Manajemen se-Kabupaten Kendal berjumlah 63 guru melalui sensus sebagai teknik samplingnya. Metode pengumpulan data menggunakan angket dan wawancara. Metode analisis data menggunakan deskriptif persentase dan statistik inferensial. Hasil penelitian menunjukkan bahwa prinsip keadilan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan berpengaruh positif secara simultan terhadap produktivitas SMK sebesar 74,9%, prinsip keadilan berpengaruh positif sebesar 10,18%, efisiensi berpengaruh positif sebesar 22,09%. Akuntabilitas berpengaruh positif sebesar 10,76 %. Sedangkan transparansi tidak berpengaruh. Prinsip keadilan, efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan secara simultan berpengaruh positif terhadap produktivitas SMK. Secara parsial, hanya variabel transparansi yang tidak berpengaruh terhadap produktivitas SMK.  Productivity is an important component of vocational education quality. Financial management actualize school programs which based on education funds principle. This study aims to determine the principles of fairness, efficiency, transparency, and accountability in financial management has a positive effect on the vocational school productivity by simultaneously or partially. The population was the teacher of  Business Management vocational education in Kendal numbered as 63 teachers. Data collection methods using questionnaires and interviews. Data analysis methods using descriptive and inferential statistical. The results showed that the fairness principle, efficiency, transparency, and accountability in financial management has positive effect on the productivity simultaneously 74.9 %, the positive effect of fairness principle is 10.18%, efficiency is 22.09 % and accountability is 10.76%. While transparency has no significant effect. The fairness principle, efficiency, transparency, and accountability in financial management positive effect simultaneously on productivity. Partially, the only variable transparency that does not give affect.
EKSPERIMEN MENINGKATKAN IDENTITAS KEWIRAUSAHAAN MAHASISWA DENGAN METODE BLACK BOX THINKING Melati, Inaya Sari; Farliana, Nina; Raeni, Raeni
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 7 No. 1 (2019)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v7n1.p5-18

Abstract

Penelitian kuasi eksperimen ini memberikan sebuah treatment yang bertujuan untuk meningkatkan identitas kewirausahaan pada mahasiswa melalui proyek kewirausahaan yang telah dirancang. Penerapan Black Box Thinking dengan salah satu instrumen berupa Diary Observasi dilaksanakan dalam Proyek Kewirausahaan selama 60 hari. Kelompok eksperimen dalam penelitian ini adalah mahasiswa di kelas internasional dan kelas reguler Jurusan Pendidikan Ekonomi yang sedang menempuh matakuliah Kewirausahaan. Data diuji dengan Paired T-Test. Hasil penelitian menunjukkan bahwa kedua kelas eksperimen mengalami kenaikan identitas kewirausahaan yang signifikan. Penelitian ini menyarankan perbaikan desain pengajaran di kelas kewirausahaan dengan mempertimbangkan desain bisnis mahasiswa yang berkelanjutan.
What are the Challenges in Designing An Effective Personal Income Tax System? Raeni, Raeni
Economics and Finance in Indonesia Vol. 62, No. 1
Publisher : UI Scholars Hub

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Abstract

This article aims to examine the challenges of designing individual's income tax systems in general and particularly to observe taxpayers behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly underdeveloped countries. Every human being in each country has their social pattern towards tax policy. When the individual perception of fairness is significant, it will harmonise the client and service approach between taxpayers and governments. This condition would influence tax morale of individuals to comply with the policy and achieve high compliance rate. Therefore, it has argued that personal view of fairness and their motivation to comply with tax systems are becoming vital challenges in designing the tax policy on individual income.
PENDAMPINGAN PENGEMBANGAN EKOWISATA DENGAN PENDEKATAN LINGKUNGAN DI EMBUNG PATEMON KECAMATAN GUNUNGPATI KOTA SEMARANG Melati, Inaya Sari; Raeni, Raeni; Harnanik, Harnanik
Jurnal Terapan Abdimas Vol 4, No 2 (2019)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.335 KB) | DOI: 10.25273/jta.v4i2.4841

Abstract

Abstract. The objective of this service is the first to empower tourism Embung Patemon Kecamatan Gunungpati, Kota Semarang through the concept of ecotourism with an environmental approach. The second objective is to contribute positively to the existence of ecotourism empowerment with the environment approach in Embung Patemon, so that it can provide more value not only to the welfare of the local community, but also to environmental sustainability. The method of implementing community service activities in the form of empowerment and development of ecotourism for Embung Patemon with environmental approaches is carried out with training that produces skills, lecture methods, question and answer, discussion, simulation and mentoring. The results of community service activities that have been carried out are (1) The potentialof the village mapping and coordination activities, (2) identification of the potential of tourism in Embung Patemon as a basis for implementing ecotourism programs, (3) development of the potential tourism of Embung Patemon. The next stage of the plan is training in tourism marketing, evaluation of service programs, preparation of final service reports, and preparation and publication of articles / manuscripts to accredited national journals.Abstrak. Tujuan kegiatan pengabdian ini yang pertama adalah untuk memberdayakan wisata Embung Patemon Kecamatan Gunungpati, Kota Semarang melalui konsep ekowisata dengan pendekatan lingkungan. Tujuan kedua adalah memberikan kontribusi positif dari adanya pemberdayaan ekowisata dengan pendekatan lingkungandi Embung Patemon, sehingga mampu memberikan nilai lebih tidak hanya pada kesejahteraan masyarakat lokal, tetapi juga pada kelestarian lingkungan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat berupa pemberdayaan dan pengembangan ekowisata Embung Patemon dengan pendekatan lingkungandilakukan dengan pelatihan yang menghasilkan keterampilan, metode ceramah, tanya jawab, diskusi, simulasi serta pendampingan. Hasil kegiatan pengabdian pada masyarakat yang telah terlaksana adalah (1) kegiatan kordinasi dan pemetaan potensi kelurahan, (2) identifikasi potensi wisata di Embung Patemon sebagai dasar dalam pelaksanaan program ekowisata, (3) pengembangan potensi wisata Embung Patemon. Rencana tahapan berikutnya adalah pelatihan pemasaran wisata, evaluasi program pengabdian, penyusunan laporan akhir pengabdian, serta penyusunan dan publikasi artikel/ manuskrip ke jurnal nasional terakreditasi.