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Contact Name
Harsuwandi
Contact Email
firs5251@firstcierapublisher.com
Phone
+6285355000811
Journal Mail Official
reflection.editor@firstcierapublisher.com
Editorial Address
Pondok Mutiara Housing Complex, Tampan Village, Payung Sekaki District, Pekanbaru City, Riau 28291
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Kota pekanbaru,
Riau
INDONESIA
Reflection: Education and Pedagogical Insights
Published by First Ciera Publisher
ISSN : 29884659     EISSN : 29883636     DOI : https://doi.org/10.61230/reflection
Reflection: Education and Pedagogical Insights is a scientific publication that aims to provide understanding and insight into the field of education and pedagogy through reflection or introspection on existing experiences, practices, and knowledge. This journal contains articles covering various themes and topics related to education and pedagogy, such as teaching strategies, curriculum, learning evaluation, technology in education, teacher performance, teacher human resource, general education, specific education, science education, early childhood, elementary, middle and high school teacher education, and so on, with a focus on reflection and deep understanding.
Articles 27 Documents
Development of Intermediate Accounting Teaching Materials: Financial Accounting and Accounting Standards Nicholas Renaldo; Suhardjo; Suharti; Suyono; Tandy Sevendy
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
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Abstract

This study aims to develop effective teaching materials for teaching intermediated accounting, with a focus on financial accounting and accounting standards. Good and thoroughly structured teaching materials are very important in preparing students to understand and apply complex concepts in financial accounting and follow relevant accounting standards. This research method is a study of literature, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of teaching materials developed. A literature study will be conducted to gather information about the latest developments in the field of financial accounting and accounting standards, as well as to study existing teaching materials. The results of making teaching materials show the importance of accounting standards in ensuring the accuracy, relevance, and reliability of financial statements. These standards play an important role in ensuring that financial reports comply with legal obligations and instilling trust among investors and other stakeholders involved in the decision-making process.
Improving Accounting Students' Statistical Understanding of 2-Way ANOVA Through a Case Study of Indonesian Coffee Exports Nicholas Renaldo; Suhardjo; Andi; Tandy Sevendy; Intan Purnama
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
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Abstract

The phenomenon that exists in this study is the lack of understanding of accounting students in understanding analysis of variance or better known as ANOVA, especially 2-way ANOVA. This study uses the case of Indonesian coffee exports. This research in its early stages will explain the 2-way ANOVA analysis according to the data presented. Then in the second stage will explain students' understanding of the 2-way ANOVA method. The level of understanding of accounting students regarding the 2-Way ANOVA method is still low. This is caused by factors of education level, curriculum, and experience. Significant 2-way ANOVA test results can open up opportunities for in-depth follow-up research. For example, a more detailed analysis of the significant factors and exploration of more complex interactions between the variables involved can be carried out.
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
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Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
The Concept of Applying Total Quality Management in Improving the Quality of Education Ade Sofyan; Naf’an Tarihoran; Enung Nugraha
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
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Abstract

The Indonesian government has made efforts to implement a number of excellent programs to improve the quality of education. However, the variety of challenges faced by schools affects the lack of optimal competition in the quality of education. The purpose of this article is to analyze and describe the concept of Total Quality Management (TQM) as an effort to improve the quality of education. This article uses a qualitative method with a literature review approach. The TQM concept is one of the concepts that can be applied to improve the quality of education. In applying the TQM concept to education, it is necessary to pay attention to several aspects, namely: (1) focus on graduate users, (2) obsession with quality, (3) scientific approach, (4) teamwork, (5) having a long-term commitment and sustainable, (6) continuous improvement efforts, (7) conducting education and training, (8) common perceptions and goals, (9) having a free and controlled organizational culture, and (10) engaging and empowering human resources. All aspects of TQM must be oriented to the education management system, and the behavior of school members, and focus on optimal service in order to meet the needs and desires of the stakeholders.
Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Rusgowanto, Fransisca Hanita; Pramesti, I Gusti Ayu Asri
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
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Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
The Influence of Self-Efficacy and Self-Control on Academic Procrastination at North Jakarta State Vocational Schools Widya Nadya Rostania; Sri Zulaihati; Achmad Fauzi
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
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Abstract

Academic procrastination is influenced by factors such as students’ self-efficacy and self-control. This study aims to find out the impact of students’ self-efficacy and self-control toward academic procrastination. To answer the research objectives, quantitative research with a survey method was applied. The data were collected through questionnaire focused on three variables; self-efficacy, self-control, and academic procrastination. The participants in this study were 105 from two vocational high schools in Jakarta. The data were analyzed by using four kinds of analysis; requirement test, regression equation, hypothesis test, multiple correlations, and coefficient of determination. The results revealed the participants had high scores in academic procrastination with an average score of 57, low self-efficacy with an average score of 94, and low self-control with an average score of 99. Furthermore, the data showed there were negative and significant impacts of both self-efficacy and self-control toward academic procrastination. It implies that the better self-efficacy and self-control of students, the less likely they will procrastinate and vice versa.
Development of Digital Economy Teaching Materials: Basic Concepts of Business Intelligence Achmad Tavip Junaedi; Nicholas Renaldo; Indri Yovita; Kristy Veronica; Jahrizal
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v1i2.28

Abstract

This study aims to develop digital economy teaching materials in accordance with the concept of business intelligence. Good and thoroughly structured teaching materials are very important in preparing students to understand and apply concepts in the digital economy, especially business intelligence. This research method is a study of literature, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of teaching materials developed. A literature study will be conducted to gather information about the latest developments in the field of business intelligence and to study existing teaching materials. This research confirms that the digital economy is an important aspect of the development of today's business world. Advances in digital technology have opened up new opportunities and influenced how business is done, becoming the main foundation for developing digital economy teaching materials. The first recommendation is to develop interactive teaching materials based on digital technology.
Consumer Price Index Analysis as Teaching Material for Accounting Students Jansaris Othniel Purba
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
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Abstract

The Consumer Price Index (CPI) is a crucial economic indicator that measures changes in the average prices of a basket of goods and services purchased by households over time. This paper aims to highlight the significance of incorporating Consumer Price Index analysis into the curriculum of accounting students. This study uses descriptive analysis to explain conditions regarding inflation to students. The incorporation of Consumer Price Index (CPI) analysis as a teaching material for accounting students is of utmost importance. This economic indicator plays a vital role in measuring inflation rates and understanding the macroeconomic environment that businesses operate within. By familiarizing themselves with the CPI and its implications, accounting students can better comprehend the impact of inflation on financial reporting, budgeting, forecasting, and investment decision-making. By incorporating case studies and practical applications of CPI analysis, accounting students can gain hands-on experience and strengthen their analytical skills. This approach not only enriches their learning but also equips them with practical tools to navigate the complexities of the dynamic business world.
Increasing Understanding of One-Way ANOVA Material for Accounting Students: A Case Study of Deposit Interest Intan Purnama
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
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This study aims to increase accounting students' understanding of one-way ANOVA. This study uses a simple example of deposit interest from several national banks to facilitate analysis. This study used one-way analysis of variance (ANOVA) which was used to analyze differences in means between groups and related procedures. The results showed that the calculated F value > F table, which means the hypothesis is accepted. It is true that there are significant differences in deposit interest rates between Bank Anz Indonesia, Bank Bukopin, Bank Central Asia, and Bank Cimb Niaga. Understanding this material is important and relevant to the world of accounting and finance. It is hoped that this research can become a basis for further research and educational development efforts in strengthening statistical understanding among accounting students.
Research Example for Business Students: Analysis of the Number of Passengers Departing on Domestic and International Flights at 4 Main Indonesian Airports in 2014-2018 Pujiono Eddy
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
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Abstract

This study aims to analyze the number of passengers departing on domestic flights and international flights at 4 main Indonesian airports in 2014-2018. This study also aims to provide simple examples of research to students in faculties and/or business majors, so that student research becomes more varied. This study used a hypothesis test of the proportion of 2 samples with a 5% alpha confidence level. Test-of-difference analysis is also used to make the research more comprehensive. Then the analysis continued with descriptive analysis. Based on data on the number of passengers on domestic and international flights, it can be analyzed with the result that there are differences in the number of passengers between domestic and international flights. This research can be the basis for further in-depth research on the factors that affect the number of passengers at certain airports. Further research can identify other aspects that can influence passenger decisions in choosing airports and flight routes, such as ticket prices, service quality, and consumer preferences. This research can also be developed using other statistical tools such as ANOVA or other statistical test tools.

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