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EVALUASI PERUBAHAN SAK ETAP KE SAK EP TERHADAP LAPORAN KEUANGAN PADA KOPERASI BHAKTI KARYA DI PERKEBUNAN SENTOOL, KOTA JEMBER Saputri, Agustina Eka; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 11 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.327 KB) | DOI: 10.36841/jme.v1i11.2486

Abstract

Cooperatives as one of the entities that use SAK ETAP are expected to know the functions and ease of use of SAK ETAP in preparing financial reports. By using descriptive qualitative, namely collecting data, analyzing data, and concluding data analysis. Collecting data by conducting interviews, documentation and observation. The financial statements in accordance with SAK ETAP consist of, profit and loss statements, balance sheets, cash flow statements, and notes to financial statements which are the basis for the evaluation and presentation of SAK ETAP financial statements. So the results of this study, where the Notes to the financial statements have not been presented by the Cooperative due to a lack of understanding on how to do it and because the reports have been adapted to the needs of those who work within the cooperative rather than compiled according to the relevant ones. ETAP SAK. And still have not implemented SAK EP.
Readiness of Chemistry Teachers of Riau Province Viewed from Attitude Aspect in Applying 4C (Critical Thinking, Creative Thinking, Communication and Collaboration) Saputri, Agustina Eka; Copriady, Jimmi; Erna, Maria
Journal of Educational Sciences Vol 4. No. 3. July 2020
Publisher : FKIP-Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.4.3.p.501-510

Abstract

This study aims to determine the readiness of chemistry teachers in applying 4C skills (critical thinking, creative thinking, communication and collaboration) in terms of attitude aspects. The 4C skills are needed to prepare students to compete in the era of globalization and teachers which are the main factors for students success in mastering 21st century learning. This research was a descriptive and inferential study involving as many as 115 high school chemistry teachers in Pekanbaru City and Pelalawan district. The instruments used a Likert scale questionnaire 5 consisting of demographics of respondents and 4 variables to measure the ability of the 4C. The results of the analysis showed that the readiness of chemistry teachers in Pekanbaru City and Pelalawan regencies in Riau Province was seen from the aspect of attitudes at a high level. Data were analyzed descriptively based on mean values ​​and standard deviations as well as independent t tests and one way anova to determine differences in the readiness of high school chemistry teachers based on gender, years of service and educational qualifications. Thus, there were significant differences in the readiness of chemistry teachers in high school levels based on educational qualifications.
Readiness of Chemistry Teachers of Riau Province Viewed from Attitude Aspect in Applying 4C (Critical Thinking, Creative Thinking, Communication and Collaboration) Saputri, Agustina Eka; Copriady, Jimmi; Erna, Maria
Journal of Educational Sciences Vol. 4 No. 3 (2020): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.4.3.p.501-510

Abstract

This study aims to determine the readiness of chemistry teachers in applying 4C skills (critical thinking, creative thinking, communication and collaboration) in terms of attitude aspects. The 4C skills are needed to prepare students to compete in the era of globalization and teachers which are the main factors for students success in mastering 21st century learning. This research was a descriptive and inferential study involving as many as 115 high school chemistry teachers in Pekanbaru City and Pelalawan district. The instruments used a Likert scale questionnaire 5 consisting of demographics of respondents and 4 variables to measure the ability of the 4C. The results of the analysis showed that the readiness of chemistry teachers in Pekanbaru City and Pelalawan regencies in Riau Province was seen from the aspect of attitudes at a high level. Data were analyzed descriptively based on mean values ​​and standard deviations as well as independent t tests and one way anova to determine differences in the readiness of high school chemistry teachers based on gender, years of service and educational qualifications. Thus, there were significant differences in the readiness of chemistry teachers in high school levels based on educational qualifications