Destri Sambara Sitorus - Academia.edu (original) (raw)
Papers by Destri Sambara Sitorus
Jurnal Inspirasi Pendidikan
For students to have the tools to manage their finances, they have to be taught about financial l... more For students to have the tools to manage their finances, they have to be taught about financial literacy from an early age wisely. The purpose of this research is to help senior high school students improve financial literacy through interactive media SIKU (Sikapi Uangmu). This research used a Quasi-experimental group experimental design with a Nonequivalent control group type. Samples were taken using total sampling techniques in 2 different classes. Class X IIS 2 was the experimental group, and Class X IIS 3 was the control group. The research data was taken using test instruments. The data that has been collected is then analyzed using a t-paired test. The results showed that the use of SIKU interactive media for senior high school students was able to increase student's financial literacy. Paired t-test testing which produces a significance of 0.000, t=-12.43, explains the increase in financial literacy of learning using SIKU. These results show that SIKU interactive media c...
VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan
ABSTRAKKompetensi pedagogik diperlukan oleh calon pendidik sebagai dasar dalam menjalankan proses... more ABSTRAKKompetensi pedagogik diperlukan oleh calon pendidik sebagai dasar dalam menjalankan proses pembelajaran yang bermutu. Tujuan penelitian ini adalah untuk mengetahui kompetensi pedagogik mahasiswa FKIP UKSW Salatiga melalui program magang dan efikasi diri. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah 292 mahasiswa FKIP UKSW dengan penentuan sampel sebanyak 88 mahasiswa. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan kuesioner melalui google form. Hasil penelitian ini secara parsial nilai signifikansi variabel program magang (X1) sebesar 0,013 < 0,05 dan nilai signifikansi variabel (X2) sebesar 0,000 < 0,05. Secara simultan nilai signifikansi variabel X1 dan X2 adalah 0,000 < 0,05. Dapat disimpulkan bahwa baik secara parsial maupum simultan program magang dan efikasi diri berpengaruh positif dan signifikan terhadap kompetensi pedagogik di kalangan mahasiswa FKIP UKSW Salatiga. Saran yang penulis berikan adalah a...
Scholaria: Jurnal Pendidikan dan Kebudayaan
The Covid-19 pandemic has hit all countries in the world has had an impact on many sectors, inclu... more The Covid-19 pandemic has hit all countries in the world has had an impact on many sectors, including the education sector. Teaching and learning activities are transferred to a virtual face room. Online learning is carried out with the help of technology, one of those is quizizz which is a game-based learning media. This research is a qualitative research that aims to obtain information about the use of the Quizizz application in economic learning. The research subjects were high school and vocational high school students in Salatiga City, Boyolali Regency, and Semarang Regency. The results showed that the use of quizizz had a positive impact on students. Quizizz helped them to better understand the material, did not make them bored in learning, made them more enthusiastic, focused, and active in learning, relaxes when they were bored, makes students think critically, competitively, and broadly.
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran
This study aims to produce an interactive media SIKU that can be used in the Economics learning p... more This study aims to produce an interactive media SIKU that can be used in the Economics learning process as a learning media to improve the students' financial literacy. The research method used is Research and Development (RnD) using the ADDIE development procedure. The data were collected using a questionnaire to obtain quantitative data in the form of an assessment score on the feasibility of the learning media, and qualitative data in the form of comments and suggestions were used to improve the learning media. The data that had been collected were analyzed descriptively. The results of this study indicate that the assessment done by the media expert, subject-matter expert, and also practitioners claimed that this media was feasible and could be used in the learning process. The result of the learning media assessment by the students of SMK Kristen BM Salatiga showed a score of 4.12 in the good category. The assessment score by the students of SMA Negeri 3 Salatiga of 4.36, in the very good category, and the assessment score by students of SMA Kristen Satya Wacana of 3.98 is in the good category. The assessment by students showed that all aspects of the assessment are included in good and very good categories. Thus, it can be concluded that SIKU interactive media is feasible to use in the Economics learning process as a media to improve students' financial literacy.
ABSTRAK Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi be... more ABSTRAK Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi bermuatan pendidikan karakter yang layak digunakan siswa kelas X SMK Bidang Keahlian Bisnis dan Manajemen pada pembelajaran materi menyusun laporan keuangan perusahaan jasa.Jenis penelitian ini adalah penelitian dan pengembangan dengan menggunakan langkah-langkah desain program pembelajaran menurut Dick & Carey.Data dikumpulkan dengan kuesioner dan wawancara serta dianalisis secara deskriptif.Hasil penilaian menunjukkan bahwa komik akuntansi yang dikembangkan layak digunakan. Hal ini ditunjukkan oleh: (1) hasil penilaian dari ahli materi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,62, (2) hasil penilaian dari ahli media termasuk kategori “baik” dengan skor rata-rata sebesar 3,65, (3) hasil penilaian dari ahli pendidikan karakter termasuk kategori “sangat baik” dengan skor rata-rata sebesar 5,00, (4) hasil penilaian dari guru akuntansi termasuk kategori “sangat baik” de...
Jurnal Akuntansi dan Pajak, 2020
The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet ha... more The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't re...
Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan ... more Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan. Untuk mengetahui apakah keadaan keuangan perusahaan dalam kondisi yang baik dapat dilakukan berbagai analisa, salah satunya adalah analisis rasio. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pada PT. Timah Tbk ditinjau dari analisis rasio keuangan. Metode analisis yang digunakan adalah analisis deskriptif menggunakan pengukuran rasio likuiditas, solvabilitas, dan profitabilitas. Data dan informasi penelitian diperoleh dari Bursa Efek Indonesia periode pengamatan 2016, 2017, dan 2018. Berdasarkan rasio likuiditas setiap tahunnya mengalami peningkatan sehingga keadaan perusahaan dikategorikan dalam keadaan baik (liquid). Dari rasio solvabilitas menunjukkan bahwa modal perusahaan mencukupi untuk dapat menjamin hutang yang diberikan oleh kreditor sehingga keadaan perusahaan dikatakan dalam keadaan baik (solvable). Berdasarkan rasio profitabilitas menunjukkan ad...
Tujuan penelitian ini adalah untuk menguji 1) kelayakan e-module akuntansi perusahaan jasa terint... more Tujuan penelitian ini adalah untuk menguji 1) kelayakan e-module akuntansi perusahaan jasa terintegrasi nilai karakter sebagai media pembelajaran akuntansi, 2) keefektifan e-module akuntansi perusahaan jasa terintegrasi nilai karakter untuk meningkatkan tanggung jawab dan kejujuran siswa.Penelitian ini merupakan penelitian dan pengembangan dengan menggunakan desain 4-D (Four D Model) yang terdiri dari Define, Design, Develop, dan Disseminate. Sasaran penelitian ini adalah siswa kelas X Akuntansi SMK Negeri 6 Surakarta. Data dikumpulkan dengan menggunakan angket dan tes. Data yang telah dikumpulkan dianalisis secara deskriptif kuantitatif untuk menguji kelayakan e-module akuntansi perusahaan jasa terintegrasi nilai karakter, uji T test menggunakan paired sample t test dan independent sample t test untuk menguji keefektifan e-module akuntansi perusahaan jasa terintegrasi nilai karakter, serta analisis deskriptif naratif untuk melihat tingkat ketercapaian karakter tanggung jawab dan k...
This study aims to have a direct impact on consumer behavior and mental accounting on financial m... more This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between c...
Suku bunga di Indonesia mengacu pada suku bunga yang diatur oleh Bank Indonesia, yang dikenal den... more Suku bunga di Indonesia mengacu pada suku bunga yang diatur oleh Bank Indonesia, yang dikenal dengan BI Rate atau suku bunga BI. Suku bunga berkaitan erat dengan inflasi dan IHK dalam ekonomi moneter dan lembaga keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel independen yaitu Indeks Harga Konsumen (IHK) dan inflasi terhadap variabel dependen yaitu suku bunga. Penelitian ini merupkan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs resmi Badan Pusat Statistik berupa time series selama 10 tahun dari bulan Januari 2008- Desember 2010. Analisis data dilakukan dengan analisis regresi liniear berganda dengan bantuan software SPSS versi 22. Berdasarkan hasil uji parsial (uji T) bahwa variabel Indeks Harga Konsumen (IHK) memiliki nilai Sig. sebesar 0,000 < 0,05 yang artinya terdapat pengaruh yang signifikan terhadap suku bunga dan IHK berpengaruh negatif sebesar -0,036 terhadap suku bunga. Variabel inflasi memiliki nilai Sig. seb...
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran, 2021
The objective of the current study was to analyze the google classroom app as an online learning ... more The objective of the current study was to analyze the google classroom app as an online learning medium and its impact on student learning activity during the covid-19 pandemic. This study applied descriptive method within qualitative approach. The research subjects were students of XI MIPA 1-3 class, economics teacher, and deputy head of the curriculum. The data collection was carried out using observation, interview, documentation and field note, then the results were analyzed using an interactive model from Miles and Hubermen which included data collection, data reduction, data display and drawing conclusion. The results of the study found that the internal factor in the online learning process using google classroom which has an impact on student learning activity is motivation. Meanwhile, student's interest in learning and readiness to learn does not have an impact on student learning activity. The external factor in the online learning process using google classroom that has an impact on learning activity is parent and teacher support. On the other hand, facilities and infrastructure have no impact on students learning activity. The google classroom app as an online learning media and its impact on student learning activity can be observed from the understanding of learning material, scores, activeness in asking questions and dicipline.
Jurnal Administrasi Publik : Public Administration Journal, 2021
This study aims to determine the strategy of the village government in optimizing the achievement... more This study aims to determine the strategy of the village government in optimizing the achievement of ownership of birth cerificates with a focus on the management function and strategy management. This study used descriptive qualitative method. The research instrument was the researcher itself using primary and secondary data sources. Data collection techniques used were observation, interviews and documentation. The strategy of the Kalisidi village government was based more on management functions (planning, organizing, directing and controlling) and supported by strategic management. Planning started with regional mapping, team planning, team preparation planning, socialization planning and evaluation planning. Organizing was done by forming a team of hamlet and RT heads as the person in charge of the hamlet and the administrative staff as the village coordinator. Directing and controlling the team did not experience difficulties because each team had done the activity well. The o...
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN), 2021
Good financial literacy is very important for everyone to have because it will help manage financ... more Good financial literacy is very important for everyone to have because it will help manage finances and create prosperity. This study aims to determine the level of financial literacy of Satya Wacana Christian High School students. The aspect of financial literacy studied is knowledge of personal finances, savings and savings, and investment. This research is a descriptive study and data were collected using a questionnaire. The population in this study were all Satya Wacana Christian High School students. The research sample of 90 students was carried out by using random sampling technique. The results showed that the level of financial literacy of Satya Wacana Christian Senior High School students was 54.29% in the low category.
Jurnal Samudra Ekonomi dan Bisnis, 2020
The budget presents information about expenditure and income plans expressed in rupiah units for ... more The budget presents information about expenditure and income plans expressed in rupiah units for the coming period. This study aims to analyze the process of preparing and implementing the budget in developing the business of Meatballs and Chicken Noodles Mas Hadi “Asli Solo". This qualitative-descriptive research was collecting data through observation, documentation and interviews. Data analysis was carried out through the stages of reduction, display and data verification. To increase the confidence (triangulation) of data, a repeat research and cross-check of research sources was conducted. The results showed that the purpose of business development was carried out to introduce the product to the community and obtain as much profit as possible. There are several stages of preparation and implementation process of budget in the context of business development that are appropriate, but some are not yet in accordance with. Budget components of the research object include place...
Jurnal Pendidikan Ekonomi Undiksha, 2021
The trade war that began with the foreign policy of the President of the United States, Donald Tr... more The trade war that began with the foreign policy of the President of the United States, Donald Trump, who imposed tariffs on goods from China, triggered China to retaliate against this policy with various other forms of protection. This has an impact on global economic growth, especially for countries that have a lot of cooperation with the two countries, including Indonesia. As for countries like Indonesia, which depend a lot on economic cooperation with the two countries, especially in the export and import sectors, it is certainly affected by their economic growth. This research is a descriptive qualitative study that aims to explain how the impact of the trade war between the United States and China on the Indonesian economy in 2017 - 2020 using foreign policy theory and the concept of protectionism. The results of the study show that the trade war between the United States and China has had a significant impact on the Indonesian economy, especially in the export sector and stoc...
Companies do not always have the ability to determine the selling price of the product as desired... more Companies do not always have the ability to determine the selling price of the product as desired because there are a number of competitors offering a certain price. In order to maintain the quality of a product and have a competitive selling price, companies need to sort out the costs that are not needed in the production process so that profits can be more optimal. The target costing method is a method of determining the selling price based on market prices. Target costing aims to reduce production costs so as to optimize profit or profit. This study aims to analyze the readiness to use the target costing method at Risha Bakery. This type of research approach used in this research is a qualitative approach using descriptive analysis. The results showed that the readiness of Risha Bakery can be seen from several factors including setting the selling price as a means of competition with competitors, the desire of the company to get an increase in profit, setting cost targets, and re...
Journal of Economics Education and Entrepreneurship, 2021
Indonesia is a country that is affected by the existence of COVID-19. One of the biggest impacts ... more Indonesia is a country that is affected by the existence of COVID-19. One of the biggest impacts on the world of education at Syiah Kuala University. One of these impacts includes learning conducted online. The purpose of this study was to see the influence of the learning styles of students of Syiah Kuala University Economic Education on learning motivation and subsequently on learning achievement in entrepreneurship courses. This type of research is a quantitative study with descriptive methods. The research design becomes a research model to measure the effect of independent variables, namely learning styles, intervening variables, namely learning motivation, and dependent variables, namely learning achievement. The results showed 1) there was a positive and insignificant influence on the learning style variable on the learning motivation variable, 2) there was a positive and insignificant influence on the learning motivation variable on the learning achievement variable.
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat, 2021
Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the relig... more Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the religious teaching staff. The volunteer has not enough education and teaching experiences. Therefore, provision is important both from a spiritual perspective, introduction to vision and mission, core values of BKGS, and as well as intellectually Christian and Catholic learning methods. The method that we used was to distribute the instrument to partner schools. The activity is carried out in several steps: Preparation, Implementation, Evaluation, and Reporting. The outcome and achievement are the performance of BKGS volunteers who are placed in schools, especially primary school in Salatiga, are classified good. This activity implies that teachers can improve learning strategies in schools through evaluations.
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN, 2020
Penelitian ini bertujuan untuk menguji keefektifan e-module akuntansi terintegrasi nilai karakter... more Penelitian ini bertujuan untuk menguji keefektifan e-module akuntansi terintegrasi nilai karakter untuk meningkatkan tanggung jawab dan hasil belajar siswa Sekolah Menegah Kejuruan (SMK). Hal ini dilatarbelakangi oleh adanya kesenjangan antara kompetensi lulusan SMK dengan tuntutan dunia kerja serta implementasi dari kurikulum 2013 yang dimenuntut pengintegrasian nilai-nilai karakter pada tiap mata pelajaran. Data mengenai tanggung jawab siswa diperoleh melalui angket dan data mengenai hasil belajar siswa diperoleh melalui tes. Data mengenai tanggung jawab siswa dianalisis secara deskriptif naratif dan data hasil belajar siswa dianalisis menggunakan uji independent sample t test. Hasil analisis angket menunjukkan bahwa tingkat tanggung jawab siswa kelas eksperimen berada pada kategori sangat baik dan tingkat tanggung jawab siswa kelas kontrol berada pada kategori baik. Hasil uji t didapat nilai sig 0,014 < 0,05 sehingga terdapat perbedaan hasil belajar yang signifikan antara kela...
International Journal of Educational Research Review, 2018
Jurnal Inspirasi Pendidikan
For students to have the tools to manage their finances, they have to be taught about financial l... more For students to have the tools to manage their finances, they have to be taught about financial literacy from an early age wisely. The purpose of this research is to help senior high school students improve financial literacy through interactive media SIKU (Sikapi Uangmu). This research used a Quasi-experimental group experimental design with a Nonequivalent control group type. Samples were taken using total sampling techniques in 2 different classes. Class X IIS 2 was the experimental group, and Class X IIS 3 was the control group. The research data was taken using test instruments. The data that has been collected is then analyzed using a t-paired test. The results showed that the use of SIKU interactive media for senior high school students was able to increase student's financial literacy. Paired t-test testing which produces a significance of 0.000, t=-12.43, explains the increase in financial literacy of learning using SIKU. These results show that SIKU interactive media c...
VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan
ABSTRAKKompetensi pedagogik diperlukan oleh calon pendidik sebagai dasar dalam menjalankan proses... more ABSTRAKKompetensi pedagogik diperlukan oleh calon pendidik sebagai dasar dalam menjalankan proses pembelajaran yang bermutu. Tujuan penelitian ini adalah untuk mengetahui kompetensi pedagogik mahasiswa FKIP UKSW Salatiga melalui program magang dan efikasi diri. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah 292 mahasiswa FKIP UKSW dengan penentuan sampel sebanyak 88 mahasiswa. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan kuesioner melalui google form. Hasil penelitian ini secara parsial nilai signifikansi variabel program magang (X1) sebesar 0,013 < 0,05 dan nilai signifikansi variabel (X2) sebesar 0,000 < 0,05. Secara simultan nilai signifikansi variabel X1 dan X2 adalah 0,000 < 0,05. Dapat disimpulkan bahwa baik secara parsial maupum simultan program magang dan efikasi diri berpengaruh positif dan signifikan terhadap kompetensi pedagogik di kalangan mahasiswa FKIP UKSW Salatiga. Saran yang penulis berikan adalah a...
Scholaria: Jurnal Pendidikan dan Kebudayaan
The Covid-19 pandemic has hit all countries in the world has had an impact on many sectors, inclu... more The Covid-19 pandemic has hit all countries in the world has had an impact on many sectors, including the education sector. Teaching and learning activities are transferred to a virtual face room. Online learning is carried out with the help of technology, one of those is quizizz which is a game-based learning media. This research is a qualitative research that aims to obtain information about the use of the Quizizz application in economic learning. The research subjects were high school and vocational high school students in Salatiga City, Boyolali Regency, and Semarang Regency. The results showed that the use of quizizz had a positive impact on students. Quizizz helped them to better understand the material, did not make them bored in learning, made them more enthusiastic, focused, and active in learning, relaxes when they were bored, makes students think critically, competitively, and broadly.
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran
This study aims to produce an interactive media SIKU that can be used in the Economics learning p... more This study aims to produce an interactive media SIKU that can be used in the Economics learning process as a learning media to improve the students' financial literacy. The research method used is Research and Development (RnD) using the ADDIE development procedure. The data were collected using a questionnaire to obtain quantitative data in the form of an assessment score on the feasibility of the learning media, and qualitative data in the form of comments and suggestions were used to improve the learning media. The data that had been collected were analyzed descriptively. The results of this study indicate that the assessment done by the media expert, subject-matter expert, and also practitioners claimed that this media was feasible and could be used in the learning process. The result of the learning media assessment by the students of SMK Kristen BM Salatiga showed a score of 4.12 in the good category. The assessment score by the students of SMA Negeri 3 Salatiga of 4.36, in the very good category, and the assessment score by students of SMA Kristen Satya Wacana of 3.98 is in the good category. The assessment by students showed that all aspects of the assessment are included in good and very good categories. Thus, it can be concluded that SIKU interactive media is feasible to use in the Economics learning process as a media to improve students' financial literacy.
ABSTRAK Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi be... more ABSTRAK Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa komik akuntansi bermuatan pendidikan karakter yang layak digunakan siswa kelas X SMK Bidang Keahlian Bisnis dan Manajemen pada pembelajaran materi menyusun laporan keuangan perusahaan jasa.Jenis penelitian ini adalah penelitian dan pengembangan dengan menggunakan langkah-langkah desain program pembelajaran menurut Dick & Carey.Data dikumpulkan dengan kuesioner dan wawancara serta dianalisis secara deskriptif.Hasil penilaian menunjukkan bahwa komik akuntansi yang dikembangkan layak digunakan. Hal ini ditunjukkan oleh: (1) hasil penilaian dari ahli materi termasuk kategori “sangat baik” dengan skor rata-rata sebesar 4,62, (2) hasil penilaian dari ahli media termasuk kategori “baik” dengan skor rata-rata sebesar 3,65, (3) hasil penilaian dari ahli pendidikan karakter termasuk kategori “sangat baik” dengan skor rata-rata sebesar 5,00, (4) hasil penilaian dari guru akuntansi termasuk kategori “sangat baik” de...
Jurnal Akuntansi dan Pajak, 2020
The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet ha... more The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't re...
Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan ... more Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan. Untuk mengetahui apakah keadaan keuangan perusahaan dalam kondisi yang baik dapat dilakukan berbagai analisa, salah satunya adalah analisis rasio. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan pada PT. Timah Tbk ditinjau dari analisis rasio keuangan. Metode analisis yang digunakan adalah analisis deskriptif menggunakan pengukuran rasio likuiditas, solvabilitas, dan profitabilitas. Data dan informasi penelitian diperoleh dari Bursa Efek Indonesia periode pengamatan 2016, 2017, dan 2018. Berdasarkan rasio likuiditas setiap tahunnya mengalami peningkatan sehingga keadaan perusahaan dikategorikan dalam keadaan baik (liquid). Dari rasio solvabilitas menunjukkan bahwa modal perusahaan mencukupi untuk dapat menjamin hutang yang diberikan oleh kreditor sehingga keadaan perusahaan dikatakan dalam keadaan baik (solvable). Berdasarkan rasio profitabilitas menunjukkan ad...
Tujuan penelitian ini adalah untuk menguji 1) kelayakan e-module akuntansi perusahaan jasa terint... more Tujuan penelitian ini adalah untuk menguji 1) kelayakan e-module akuntansi perusahaan jasa terintegrasi nilai karakter sebagai media pembelajaran akuntansi, 2) keefektifan e-module akuntansi perusahaan jasa terintegrasi nilai karakter untuk meningkatkan tanggung jawab dan kejujuran siswa.Penelitian ini merupakan penelitian dan pengembangan dengan menggunakan desain 4-D (Four D Model) yang terdiri dari Define, Design, Develop, dan Disseminate. Sasaran penelitian ini adalah siswa kelas X Akuntansi SMK Negeri 6 Surakarta. Data dikumpulkan dengan menggunakan angket dan tes. Data yang telah dikumpulkan dianalisis secara deskriptif kuantitatif untuk menguji kelayakan e-module akuntansi perusahaan jasa terintegrasi nilai karakter, uji T test menggunakan paired sample t test dan independent sample t test untuk menguji keefektifan e-module akuntansi perusahaan jasa terintegrasi nilai karakter, serta analisis deskriptif naratif untuk melihat tingkat ketercapaian karakter tanggung jawab dan k...
This study aims to have a direct impact on consumer behavior and mental accounting on financial m... more This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between c...
Suku bunga di Indonesia mengacu pada suku bunga yang diatur oleh Bank Indonesia, yang dikenal den... more Suku bunga di Indonesia mengacu pada suku bunga yang diatur oleh Bank Indonesia, yang dikenal dengan BI Rate atau suku bunga BI. Suku bunga berkaitan erat dengan inflasi dan IHK dalam ekonomi moneter dan lembaga keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel independen yaitu Indeks Harga Konsumen (IHK) dan inflasi terhadap variabel dependen yaitu suku bunga. Penelitian ini merupkan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs resmi Badan Pusat Statistik berupa time series selama 10 tahun dari bulan Januari 2008- Desember 2010. Analisis data dilakukan dengan analisis regresi liniear berganda dengan bantuan software SPSS versi 22. Berdasarkan hasil uji parsial (uji T) bahwa variabel Indeks Harga Konsumen (IHK) memiliki nilai Sig. sebesar 0,000 < 0,05 yang artinya terdapat pengaruh yang signifikan terhadap suku bunga dan IHK berpengaruh negatif sebesar -0,036 terhadap suku bunga. Variabel inflasi memiliki nilai Sig. seb...
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran, 2021
The objective of the current study was to analyze the google classroom app as an online learning ... more The objective of the current study was to analyze the google classroom app as an online learning medium and its impact on student learning activity during the covid-19 pandemic. This study applied descriptive method within qualitative approach. The research subjects were students of XI MIPA 1-3 class, economics teacher, and deputy head of the curriculum. The data collection was carried out using observation, interview, documentation and field note, then the results were analyzed using an interactive model from Miles and Hubermen which included data collection, data reduction, data display and drawing conclusion. The results of the study found that the internal factor in the online learning process using google classroom which has an impact on student learning activity is motivation. Meanwhile, student's interest in learning and readiness to learn does not have an impact on student learning activity. The external factor in the online learning process using google classroom that has an impact on learning activity is parent and teacher support. On the other hand, facilities and infrastructure have no impact on students learning activity. The google classroom app as an online learning media and its impact on student learning activity can be observed from the understanding of learning material, scores, activeness in asking questions and dicipline.
Jurnal Administrasi Publik : Public Administration Journal, 2021
This study aims to determine the strategy of the village government in optimizing the achievement... more This study aims to determine the strategy of the village government in optimizing the achievement of ownership of birth cerificates with a focus on the management function and strategy management. This study used descriptive qualitative method. The research instrument was the researcher itself using primary and secondary data sources. Data collection techniques used were observation, interviews and documentation. The strategy of the Kalisidi village government was based more on management functions (planning, organizing, directing and controlling) and supported by strategic management. Planning started with regional mapping, team planning, team preparation planning, socialization planning and evaluation planning. Organizing was done by forming a team of hamlet and RT heads as the person in charge of the hamlet and the administrative staff as the village coordinator. Directing and controlling the team did not experience difficulties because each team had done the activity well. The o...
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN), 2021
Good financial literacy is very important for everyone to have because it will help manage financ... more Good financial literacy is very important for everyone to have because it will help manage finances and create prosperity. This study aims to determine the level of financial literacy of Satya Wacana Christian High School students. The aspect of financial literacy studied is knowledge of personal finances, savings and savings, and investment. This research is a descriptive study and data were collected using a questionnaire. The population in this study were all Satya Wacana Christian High School students. The research sample of 90 students was carried out by using random sampling technique. The results showed that the level of financial literacy of Satya Wacana Christian Senior High School students was 54.29% in the low category.
Jurnal Samudra Ekonomi dan Bisnis, 2020
The budget presents information about expenditure and income plans expressed in rupiah units for ... more The budget presents information about expenditure and income plans expressed in rupiah units for the coming period. This study aims to analyze the process of preparing and implementing the budget in developing the business of Meatballs and Chicken Noodles Mas Hadi “Asli Solo". This qualitative-descriptive research was collecting data through observation, documentation and interviews. Data analysis was carried out through the stages of reduction, display and data verification. To increase the confidence (triangulation) of data, a repeat research and cross-check of research sources was conducted. The results showed that the purpose of business development was carried out to introduce the product to the community and obtain as much profit as possible. There are several stages of preparation and implementation process of budget in the context of business development that are appropriate, but some are not yet in accordance with. Budget components of the research object include place...
Jurnal Pendidikan Ekonomi Undiksha, 2021
The trade war that began with the foreign policy of the President of the United States, Donald Tr... more The trade war that began with the foreign policy of the President of the United States, Donald Trump, who imposed tariffs on goods from China, triggered China to retaliate against this policy with various other forms of protection. This has an impact on global economic growth, especially for countries that have a lot of cooperation with the two countries, including Indonesia. As for countries like Indonesia, which depend a lot on economic cooperation with the two countries, especially in the export and import sectors, it is certainly affected by their economic growth. This research is a descriptive qualitative study that aims to explain how the impact of the trade war between the United States and China on the Indonesian economy in 2017 - 2020 using foreign policy theory and the concept of protectionism. The results of the study show that the trade war between the United States and China has had a significant impact on the Indonesian economy, especially in the export sector and stoc...
Companies do not always have the ability to determine the selling price of the product as desired... more Companies do not always have the ability to determine the selling price of the product as desired because there are a number of competitors offering a certain price. In order to maintain the quality of a product and have a competitive selling price, companies need to sort out the costs that are not needed in the production process so that profits can be more optimal. The target costing method is a method of determining the selling price based on market prices. Target costing aims to reduce production costs so as to optimize profit or profit. This study aims to analyze the readiness to use the target costing method at Risha Bakery. This type of research approach used in this research is a qualitative approach using descriptive analysis. The results showed that the readiness of Risha Bakery can be seen from several factors including setting the selling price as a means of competition with competitors, the desire of the company to get an increase in profit, setting cost targets, and re...
Journal of Economics Education and Entrepreneurship, 2021
Indonesia is a country that is affected by the existence of COVID-19. One of the biggest impacts ... more Indonesia is a country that is affected by the existence of COVID-19. One of the biggest impacts on the world of education at Syiah Kuala University. One of these impacts includes learning conducted online. The purpose of this study was to see the influence of the learning styles of students of Syiah Kuala University Economic Education on learning motivation and subsequently on learning achievement in entrepreneurship courses. This type of research is a quantitative study with descriptive methods. The research design becomes a research model to measure the effect of independent variables, namely learning styles, intervening variables, namely learning motivation, and dependent variables, namely learning achievement. The results showed 1) there was a positive and insignificant influence on the learning style variable on the learning motivation variable, 2) there was a positive and insignificant influence on the learning motivation variable on the learning achievement variable.
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat, 2021
Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the relig... more Primary schools lack Christian and Catholic teachers so there are volunteer teachers of the religious teaching staff. The volunteer has not enough education and teaching experiences. Therefore, provision is important both from a spiritual perspective, introduction to vision and mission, core values of BKGS, and as well as intellectually Christian and Catholic learning methods. The method that we used was to distribute the instrument to partner schools. The activity is carried out in several steps: Preparation, Implementation, Evaluation, and Reporting. The outcome and achievement are the performance of BKGS volunteers who are placed in schools, especially primary school in Salatiga, are classified good. This activity implies that teachers can improve learning strategies in schools through evaluations.
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN, 2020
Penelitian ini bertujuan untuk menguji keefektifan e-module akuntansi terintegrasi nilai karakter... more Penelitian ini bertujuan untuk menguji keefektifan e-module akuntansi terintegrasi nilai karakter untuk meningkatkan tanggung jawab dan hasil belajar siswa Sekolah Menegah Kejuruan (SMK). Hal ini dilatarbelakangi oleh adanya kesenjangan antara kompetensi lulusan SMK dengan tuntutan dunia kerja serta implementasi dari kurikulum 2013 yang dimenuntut pengintegrasian nilai-nilai karakter pada tiap mata pelajaran. Data mengenai tanggung jawab siswa diperoleh melalui angket dan data mengenai hasil belajar siswa diperoleh melalui tes. Data mengenai tanggung jawab siswa dianalisis secara deskriptif naratif dan data hasil belajar siswa dianalisis menggunakan uji independent sample t test. Hasil analisis angket menunjukkan bahwa tingkat tanggung jawab siswa kelas eksperimen berada pada kategori sangat baik dan tingkat tanggung jawab siswa kelas kontrol berada pada kategori baik. Hasil uji t didapat nilai sig 0,014 < 0,05 sehingga terdapat perbedaan hasil belajar yang signifikan antara kela...
International Journal of Educational Research Review, 2018