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All Journal Jurnal Nusantara Berbakti Journal of Applied Accounting
Dynne Andriany
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Integrasi Teori Dan Praktik Dalam Matakuliah Auditing: Pendekatan Pembelajaran Untuk Mahasiswa Akuntansi Politeknik Negeri Ambon Dynne Andriany
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1018

Abstract

This research aims to explore the effectiveness of integrating theory and practice in auditing courses. By combining contextual and practice-based learning approaches, this research is expected to provide insight into how accounting study programs can improve the quality of graduates and the relevance of the curriculum to industry needs. This research is qualitative research, the method used is a case study where this method aims to understand in depth how theory and practice are integrated in auditing courses at the Ambon State Polytechnic. Participants in this research were selected using purposive sampling, where only students were selected who had taken auditing courses and were currently taking practicum courses. The data collection technique used was in-depth interviews, data analysis techniques were carried out using a thematic analysis approach. The research results are based on data obtained through interviews and classroom observations on students. The integration of theory and practice through PBL and LCM has a positive impact on improving students' analytical, communication and collaboration skills. This method is in line with Experiential Learning Theory (Kolb, 1984), which emphasizes that students learn more effectively when directly involved in practical experience. Keywords: Integration,theory, practice, auditing,learning approach
Sosialisasi Penggunaan Teknologi QRIS untuk Meningkatkan Transaksi Nontunai pada UMKM Dynne Andriany; Diar Muzna Tangke; Hedi Musriha
Jurnal Nusantara Berbakti Vol. 3 No. 1 (2025): Januari : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v3i1.495

Abstract

The use of technology in economic transactions is increasing, one of which is the digital payment system known as the Quick Response Code Indonesian Standard (QRIS). MSME players are not affected by the development of the QRIS digital payment system. However, currently not all MSMEs, especially micro businesses, have knowledge about this. Considering this phenomenon, this service activity was carried out with the aim of providing knowledge about the benefits and working procedures of QRIS in encouraging the efficiency of payment transactions. One of the micro businesses in Ambon city that has not yet used QRIS is Es Kelapa NTB. This business has quite a lot of loyal consumers but has not utilized QRIS technology, which causes a lack of knowledge about QRIS. The method of this activity begins with target identification, socialization about QRIS and monitoring and evaluation. Activities were carried out smoothly, every question about QRIS was answered in detail so as to provide knowledge and understanding of the digital payment system. It is hoped that this activity can make business actors have confidence in the security and convenience that can be provided by the QRIS digital payment system.
Co-Authors Diar Muzna Tangke Hedi Musriha