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All Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan
Nuh Yabest Sinaga
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Arts Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pola Belajar dan Kualitas Pengajar Terhadap Pemahaman Materi Pengantar Akuntansi Mahasiswa Akuntansi UNIMED Ferdy Akbar; Julius Andhika Prasetyo; Muhammad Rafly Dwi Desta; Nuh Yabest Sinaga; Tapi Rumondang Sari Siregar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pola belajar dan kualitas pengajar terhadap pemahaman materi Pengantar Akuntansi mahasiswa Program Studi Akuntansi Universitas Negeri Medan. Latar belakang penelitian didasarkan pada pentingnya mata kuliah Pengantar Akuntansi sebagai dasar dalam memahami akuntansi lanjutan, di mana keberhasilan mahasiswa dipengaruhi oleh faktor internal seperti pola belajar serta faktor eksternal berupa kualitas pengajar. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linier berganda. Populasi penlitian ini adalah mahasiswa Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan, yang telah menyelesaikan mata kuliah Pengantar Akuntansi. Sampel penelitian terdiri dari 54 responden yang memenuhi kriteria. Data dikumpulkan melalui kuesioner berbasis skala Likert yang disebarkan kepada mahasiswa, kemudian dianalisis menggunakan uji t, uji F, dan koefisien determinasi (R²) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa variabel Pola Belajar (X1) berpengaruh positif dan signifikan terhadap Pemahaman Materi (Y), dengan nilai t-hitung 4,529 dan signifikansi 0,000 < 0,05. Variabel Kualitas Pengajar (X2) juga berpengaruh positif dan signifikan dengan nilai t-hitung 3,052 dan signifikansi 0,004 < 0,05. Uji simultan (uji F) menghasilkan nilai F-hitung sebesar 30,922 dengan signifikansi 0,000 < 0,05, yang berarti Pola Belajar dan Kualitas Pengajar secara bersama-sama berpengaruh signifikan terhadap Pemahaman Materi. Adapun hasil koefisien determinasi menunjukkan bahwa nilai R Square sebesar 0,548, yang berarti 54,8% variasi Pemahaman Materi dapat dijelaskan oleh Pola Belajar dan Kualitas Pengajar, sedangkan sisanya 45,2% dipengaruhi oleh faktor lain di luar penelitian.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
PENGGUNAAN BAHASA INDONESIA DALAM AKUNTANSI: TINJAUAN TERHADAP IMPLEMENTASI DAN DAMPAKNYA Muhammad Rafly Dwi Desta; Julius Andhika Prasetyo; Haikel Bremana Gurusinga; Nuh Yabest Sinaga; Ferdy Akbar; Ayu Nadira Wulandari
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penggunaan Bahasa Indonesia dalam akuntansi di Indonesia memiliki peran krusial dalam memastikan keterbacaan, transparansi, dan akuntabilitas pelaporan keuangan. Artikel ini membahas pentingnya Bahasa Indonesia dalam konteks akuntansi, mencakup sejarah, regulasi, implementasi, serta dampaknya terhadap kualitas pelaporan keuangan, perusahaan multinasional, dan investasi asing. Meskipun penggunaan Bahasa Indonesia diatur oleh undang-undang dan standar nasional, tantangan muncul dalam penerjemahan standar internasional seperti IFRS, yang dapat mempengaruhi keakuratan laporan keuangan. Selain itu, penggunaan Bahasa Indonesia juga berdampak pada industri akuntansi, regulasi, dan pendidikan akuntansi di Indonesia. Artikel ini menekankan perlunya pendekatan kolaboratif antara pemerintah, regulator, dan sektor pendidikan untuk terus mengembangkan standar dan praktik terbaik yang mendukung penggunaan Bahasa Indonesia dalam akuntansi, sekaligus mempertahankan jati diri nasional dalam era globalisasi.
Co-Authors Anggie Pricyla Sianturi Ayu Nadira Wulandari Daffany Viroza Ferdy Akbar Gita Mori Sevira Br Tarigan Haikel Bremana Gurusinga Julius Andhika Prasetyo Muhammad Arif Siagian Muhammad Rafly Dwi Desta Novridah Reanti Purba Parlaungan Gabriel Siahaan Tapi Rumondang Sari Siregar