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All Journal Jurnal JKFT Jurnal Riset Ekonomi dan Akuntansi
Defi Rahayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health

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Keberhasilan Belajar Dalam Perspektif Self Regulated Learning dan Efikasi Diri Imas Yoyoh; Elang Wibisana; Defi Rahayu
Jurnal JKFT Vol 7, No 1 (2022): Jurnal JKFT
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jkft.v7i1.6808

Abstract

Pembelajaran jarak jauh di era pandemic covid-19 melahirkan masalah dan kendala yang menghambat efektivitas pembelajaran dan mempengaruhi kualitas Pendidikan. Penelitian ini bertujuan untuk mengetahui hubungan antara self regulated learning dan efikasi diri dimasa pandemi covid-19 pada mahasiswa keperawatan semester akhir Universitas Muhammadiyah Tangerang. Jenis penelitian kuantitatif dengan desain cross sectional. Populasinya seluruh mahasiswa keperawatan semester akhir dengan total sampling 72 orang. Instrument pengumpulan data berupa kuisioner yang telah diuji validitas. Teknik analisa data menggunakan uji korelasi rank spearman. Hasilnya nilai signifikansi sebesar 0,000, maka ada hubungan antara self regulated learning dengan efikasi diri. Perolehan angka koefidien korelasi sebesar 0,405 bersifat positif, artinya tingkat kekuatan korelasinya kuat. Apabila individu memiliki self regulated learningyang tinggi maka efikasi diri untuk melakukan sesuatu juga tinggi. Penelitian ini diharapkan dapat mengembangkan penelitian terkait faktor lain yang kemungkinan berpengaruh terhadap kedua variabel.
Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK No. 69 Tentang Agrikultur Pada PT. Sinar Halomoan Kab. Padang Lawas Defi Rahayu; Saparuddin Siregar; Nurul Inayah
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1792

Abstract

This research aims to find out how biological asset accounting is treated (recognition, measurement, disclosure and presentation) at PT. Sinar Halomoan Kab. Padang Lawas. This research uses a qualitative descriptive method, this method is used to view and describe the company's condition systematically. Data collection techniques using observations, interviews and documentation studies, namely annual financial report data for the 2020 period and then analyzing them so that they can provide suggestions for the future. This research was carried out at PT. Sinar Halomoan which is located in Kab. Padang Lawas, North Sumatra. The research period starts from June 2023 - July 2023. Based on the research results, it can be concluded that the Financial Report of PT. Sinar Halomoan is not yet in accordance with PSAK 69 regarding the Measurement, Presentation and Disclosure of Biological Assets, where the company still measures its Biological Assets using Acquisition Price so that PT. Sinar Halomoan has not disclosed profits or losses at the time of initial recognition of its biological assets.
Co-Authors Elang Wibisana Imas Yoyoh Nurul Inayah Saparuddin Siregar