Claim Missing Document
Check
Articles

Found 2 Documents
Search

Understanding the students’ learning style to enhance the effectivity of learning method: a study on accounting students Hajar, Nuzul Ibnu; Dahlan, Jamaluddin; Hajar, Khaerunnisa Ibnu
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22685

Abstract

Research aims: The study aims to test the students’ learning style preferences and investigate the influence of the lecturer's teaching methods in the accounting study program.Design/Methodology/Approach: This study used the Quasi-Experimental method. This experiment research was a non-equivalent control group design joined by 552 students of the undergraduate accounting program. Every respondent completed a questionnaire regarding the individual learning style (pre-test and post-test) and filled out a score on the learning style that the lecturer had presented. Afterward, an independent sample t-test was conducted to test the relationship between students’ learning styles and the lecturer’s learning methods.Research findings: This study revealed that most students in the accounting program had a passive learning style rather than an active one. Additionally, the research found that active teaching methods were more effective for students with an active learning style compared to passive teaching methods for students with a passive learning style. There was no difference in learning styles between active and passive students under the two teaching methods because the student groups were not previously separated based on learning styles.Theoretical contribution/Originality: Understanding students' learning styles is essential to enhance the accuracy of lecturers' teaching methods in the teaching and learning process, particularly in accounting. Studies on evaluating students' learning styles and examining their relationship with lecturers' teaching methods have been widely conducted in other disciplines, except in accounting within the Indonesian context. It can provide new insights into the field of accounting education and behavior.
Analisis Metode Penetapan Harga Jual Roti dalam Meningkatkan Penjualan pada Pabrik Roti Karunia Mandiri Kendari Ringan, Angelina Yenny; Dahlan, Jamaluddin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1613

Abstract

This study aims to determine the method of determining the selling price of bread against sales at the Karunia Mandiri Bread Factory in Kendari. This study is a descriptive qualitative study. The data used are primary and secondary data obtained in the form of documents sourced from the Karunia Mandiri Bread Factory. Data collection techniques use documentation techniques, observation techniques and interview techniques using variable costing techniques through the calculation of raw material costs, labor costs and factory overhead costs. The results of this study indicate that the cost of raw materials used often encounter obstacles, labor costs are costs that have been patented by the Karunia Mandiri Bread Factory in accordance with the UMR, unexpected costs for electricity and telephone credit costs provided. Several types of costs used in determining selling prices are influenced by market selling prices so that the price determination is adjusted to the increase or decrease in costs incurred and the size of the bread in production each month. Pricing is adjusted to the cost of basic materials and labor costs incurred.