PENGARUH PENERAPAN METODE COOPERATIVE LEARNING DAN CASE BASED LEARNING TERKAIT PEMAHAMAN MAHASISWA PADA PEMBELAJARAN AKUNTANSI KEPERILAKUAN

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan metode Cooperative Learning dan Case Based Learning terkait pemahaman mahasiswa STIE Pembangunan Tanjungpinang pada pembelajaran Akuntansi Keperilakuan. Penelitian ini menggunakan sampel sebanyak 141 orang responden dengan menggunakan teknik sampel non-probability yaitu purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Objek penelitian ini adalah mahasiswa STIE Pembangunan Tanjungpinang. Pengumpulan data dilakukan dengan dua cara, yaitu penelitian kepustakaan dan penelitian lapangan. Dimana responden mengisi kuesioner sebanyak 11 butir pernyataan yang berkaitan dengan variabel diukur. Berdasarkan perhitungan nilai t Hitung sebesar 4,365 > t Tabel 1,977 dan nilai signifikansi (Sig.) 0,000 < 0,05. Maka Cooperative Learning berpengaruh terhadap pemahaman mahasiswa pada pembelajaran akuntansi keperilakuan. Nilai t Hitung sebesar 2,991 > t Tabel 1,977 dan nilai signifikansi (Sig.) 0,000 < 0,05. Maka penerapan Case Based Learning berpengaruh terhadap pemahaman mahasiswa pada pembelajaran akuntansi keperilakuan. Dan hasil uji koefisien determinasi untuk keseluruhan variabel didapat nilai R² yang diperoleh sebesar 0,357 yang menunjukkan bahwa Pemahaman Mahasiswa Terkait Pembelajaran Akuntansi Keperilakuan (Y) dipengaruhi oleh variabel Cooperative Learning (X1) dan Case Based Learning (X2) sebesar 35,7% dan sisanya 64,3% dipengaruhi oleh variabel lainnya tidak diteliti dengan penelitian ini

ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAP 07 PADA DINAS PEKERJAAN UMUM, PENATAAN RUANG DAN PERTANAHAN

Tujuan penelitian untuk mengetahui Pengungkapan Laporan keuangan Aset tetap menurut Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau. Untuk menganalisis Pengungkapan Laporan keuangan Aset tetap Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau apakah sudah sesuai dengan Standar Akuntansi Pemerintahan (SAP) 07. Metode yang digunakan dalam penelitian ini adalah kualitatif, dengan Teknik pengambilan data dokumentasi dan obeservasi, objek penelitian ini adalah Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau. Manfaat dari penelitian ini adalah untuk memberikan informasi mengenai penerapan akuntansi aset tetap berdasar PSAP 07. Hasil penelitian ini adalah pengungkapan aset tetap di Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau, disajikan pada neraca, CALK dan kartu inventaris barang, hal ini sudah sesuai dengan PSAP 07. Dapat disimpulkan bahwa pengungkapan aset tetap Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau sudah sesuai dengan PSAP 07, secara keseluruhan pengungkapan aset tetap disajikan pada neraca dan catatan atas laporan keuangan (CALK) dan di jelaskan dengan rincian atau pos-pos laporan keuangan. Pengolahan pengakuan aset tetap sudah dilakukan secara terkomputerisasi dan keterangan lebih lengkap pengungkapan aset tetap di sajikan pada kartu inventaris barang

ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA PERCETAKAN DI TANJUNGPINANG (STUDI KASUS CV. BINTAN AZIZI)

The purpose of this study was to determine the financial performance of CV. Bintan Azizi in the period 2019-2021 which is seen based on profitability ratios and activity ratios as well as performance assessments based on Kasmir industry standards (2015). The method used in this research is qualitative method. The object of the research is the financial statements of CV. Bintan Azizi. The type of data used in this research is secondary data and the data collection technique in this study is to use the interview method and the library method. The results of this study indicate that CV. Bintan Azizi when viewed from the gross profit margin is said to be very good because the average value of 62% is above the industry standard, from the net profit margin it is said to be very good because the average value of 39% is above the industry standard and the return on investment is also said to be good because the average value is 26% which is still in the good category of industry standards. Meanwhile, based on the activity ratio, CV. Bintan Azizi has not been able to manage its assets, it can be seen from the highest average receivable turnover of only 5 times which is far below the industry standard, from inventory turnover the average value is only 1 time which is far below the industry standard and for total assets turnover is said to be sufficient because the average value is 1 times which is close to the industry standard. It can be concluded that the profitability ratios and activity ratios are very helpful for companies to be able to find out how the company's financial performance is, and can also find out the use of resources and control costs used as well as effective and efficient sales level

PERAN LITERASI KEUANGAN DALAM PENGELOLAAN KEUANGAN MAHASISWA STIE PEMBANGUNAN TANJUNGPINANG

The purpose of study is to determine the role of financial literacy in student financial management, namely at the stage of determining the source of funds, using funds, risk management and future planning. This type of research is qualitative descriptive research, the object of this research is STIE Pembangunan Tanjungpinang, In this study using Primary data and Secondary data. The informants in this study are those who are in accordance with the identification of the problem, namely students of STIE Pembangunan Tanjungpinang semester 4, 6 and 8 who were selected by purposive sampling or deliberately in accordance with the criteria determined by the author.The result of  study is the role of financial literacy at the stage of determining the source of funds, namely students are able to determine the source of funds based on the income obtained, the needs they have and the evaluation of expenses. The role of financial literation at the stage of using funds is that students are able to distinguish which needs and which are desires and never experience financial problems such as lack of funds. The role of financial literation at the risk management stage is to be able to make students have reserve funds for unexpected events or needs by saving. The role of financial literation at the future planning stage is that students are able to plan their future by following gold savings and have an idea of how to plan finances and businesses that want to be opened in the future

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA BATU BELAH KECAMATAN SIANTAN TIMUR KABUPATEN KEPULAUAN ANAMBAS

Village fund allocations in Batu Belah Village, East Siantan District, Anambas Islands Regency, especially in 2021 including planning, implementation, reporting and accountability indicators. In this study, the authors used qualitative research. The results of this study showed that the village government has implemented transparency and accountability, this can be seen from the three indicators of planning, implementation, reporting and accountability of Village Fund management. It's just that, there are several obstacles related to implementation in the field of development, one of the obstacles encountered is uncertain weather, delays in raw materials sent from outside the village and constraints on administering village officials, butnot fatally interfering with the performance of the Batu Belah village government, Siantan District East Anambas Islands Regenc

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PEMERINTAH DAERAH PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BINTAN

The purpose of this research was to determine the effect of accountability and transparency on local government performance in the Regional Work Units (SKPD) of Bintan Regency. The method used in this research is quantitative associative method. Respondents in this study were sub-district employees in Bintan Regency as many as 39 people. Methods of data collection is done by using a questionnaire. The data analysis method used in this study is multiple linear regression using SPSS Ver.25. The conclusions obtained indicate that accountability and transparency affect the performance of local governments. The better the accountability and transparency implemented by Bintan Regency, the better the performance of the local government. The results of the discussion show that there is a partial and simultaneous influence between accountability and transparency on local government performance. This explains that accountability and transparency have succeeded in increasing the performance of local governments with a value of 41.6%

PENGARUH KECERDASAN EMOSIONAL KARYAWAN TERHADAP KEPUASAN NASABAH

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional karyawan terhadap kepuasan nasabah pada Koperasi ADM Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. sampel yang digunakan 91 responden. Dengan menggunakan teknik slovin yang di ambil dari jumlah populasi. Pengumpulan data dilakukan dengan penyebaran kuesioner dan studi pustaka dan teknik analisis data yang digunakan adalah analisis regresi linear sederhana dengan menggunakan uji parsial (uji t) dan uji koefisien determinasi (R).  Hasil penelitian menunjukkan dengan nilai perbandingan thitung dan ttabel menunjukkan thitung > ttabel (6,051 > 1,66216) dan nilai signifikan lebih kecil dari 0.05 (0,001<0,05). Dapat disimpulkan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kepuasan nasabah

ANALISIS SELISIH KURS MATA UANG ASING TERHADAP LABA PT.BAI

The purpose of this research is to find out how to apply the settlement of exchange rate differences due to foreign currency transactions on profits at PT. BAI. This research aims to determine the exchange rate differences that occur in profits at company objects. The method used in this research is qualitative methods. The object of this research is PT. BAI. Data collection was carried out by means of interviews, literature study and documentation. The types of data used to conduct research are primary data and secondary data. Based on research conducted on the financial reports of PT. BAI for 3 years (2020-2022), it is known that the value of foreign exchange profits in the 2020 financial statements has an impact of IDR 126,565,476,210,-, in 2021 IDR 68,866,049,667,- and in 2022 the value of foreign exchange profits has an impact of IDR 50,233,503,450,-. Based on the results of the analysis, it is known that the value of foreign exchange profits actually adds to the value of the company's profits, but the company has applied the exchange differences that actually occurred in accordance with the applicable Financial Accounting Standards and are recorded separately in a separate accoun

Microcrystalline cellulose from biomass-palm oil frond

Malaysia, being the world's largest producer and exporter of palm oil, is currently producing about 47% of the world's supply and Indonesia is second, producing approximately 36% of world palm oil capacity. Both nations are expanding their palm oil production capacity and the market continues to grow. With the current acreage of 4.49 million hectares of Palm Oil Cultivation in Malaysia, it is estimate 26.2 million tonnes of oil palm frond are treated as biomass. Oil palm frond consist huge amount of fiber, in which it can be transform into cellulose. Fronds are taken from oil palm tree as wastes, which are normally burnt. This research is to prepare and produce the cellulose fiber from oil palm frond. Steam explosion pre-treatment was conducted to enhance the accessibility of the oil palm frond lignocellulose. The combination of temperature and time known as the Log Ro in steam explosion process were used as the main parameter in this research. It has many applications in pharmaceuticals, nutraceuticals, foods, paper and structural composites. For pharmaceutical uses, it is used as a binding agent and also as a disintegrating agent. MCC also naturally derived stabilizer, texturing agent and a fat substitute. The MCC was prepared by controlled acid hydrolysis of the isolated α-cellulose which attacked the amorphous region and was followed by the back neutralization process alkalization. The structural properties of cellulose and microcrystalline cellulose (MCC) were studied by Scanning Electron Microscope (SEM). Basically the process for producing microcrystalline cellulose (MCC) involves preparation of holocellulose and α-cellulose from oil palm frond. The steam explosion method was used to prepare holocellulose and a few parameters are involved which is pressure, temperature, retention time and severity of structural cell wall. By control the pressure it will automatically change the others parameters. The pressure is 5 bars, 10 bars and 20 bars were used and the result of the severity of structural cell was analyzed