PENINGKATAN KOMPETENSI GURU MELALUI PERANCANGAN EVALUASI BERBASIS ONLINE

Musibah terjadi di awal tahun 2020, dimana seluruh dunia termasuk Indonesia terkena pandemi Covid-19 dan hal ini berdampak pada seluruh sektor termasuk pendidikan. Pembelajaran yang biasanya dilaksanakan secara tatap muka, secara cepat berubah menjadi pembelajaran jarak jauh atau dilakukan secara daring. Pembelajaran daring yang dilakukan secara cepat ini menjadi kendala bagi guru-guru yang tergabung dalam MGMP Ekonomi di Kabupaten Kebumen, terutama dalam merancang evaluasi pelaksanaan pembelajaran berbasis online. Pelatihan dan pendampingan yang akan diberikan kepada guru-guru yang tergabung dalam MGMP Ekonomi SMA Kabupaten Kebumen adalah dengan pemanfaatan online assesment tools, sehingga harapannya para guru tersebut dapat memiliki pengetahuan dan kemampuan dalam merancang media evaluasi pembelajaran berbasis online yang mudah dan inovatif, yang pada akhirnya dapat berdampak dalam kelancaran proses pelaksanaan pembelajaran. Tahapan kegiatan pengabdian masyarakat ini adalah: (1) melakukan koordinasi dengan Ketua MGMP Ekonomi, (2) melakukan koordinasi seluruh tim pengabdian kepada masyarakat, (3) melaksanakan kegiatan pelatihan dan pendampingan kepada guru-guru yang tergabung dalam MGMP Ekonomi, (5) melakukan evaluasi kegiatan pengabdian.Â

ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility, leverage, profitabilitas, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 143  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 17 perusahaan manufakturatau sebanyak 51unit analisis. Analisis data menggunakan analisis regresi linear berganda dengan IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara parsial Corporate Social Responsibility dan profitabilitas berpengaruh negatif terhadap tax avoidance, leverage berpengaruh positif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapt disimpulkan bahwa hanya leverage yang mampu meningkatkan tax avoidance

UPAYA MENUMBUHKAN BUDAYA PAPERLESS MELALUI PEMANFAATAN iSPRING QUIZ MAKER DI SMK YPPM BOJA

Abstract. Increasing technology, information and communication develops, all sectors must changes, including education. The success of teaching and learning activities can be known through the evaluation of learning. Evaluation learning media that should be applied can vary not only using print evaluation media but has begun to switch to technology-based or computer-based evaluation media. If the teacher is able to use computer-based evaluation media, it is expected that the use of too much paper can be reduced. One effort to reduce the use of paper as an evaluation media is through training in making learning media using iSpring Quizmaker. The dedication activity made this learning evaluation media located at SMK YPPM Boja, Kendal. The partners who participated in the training activities consisted of all teachers in SMK YPPM Boja, Kendal, as many as 20 people. The method of service activities is to provide material (presentation) and mentoring practices. The evaluation method in this activity is through the distribution of response questionnaires. The results of the activity concluded that: 85% of partners stated that it was easy to make evaluation media using iSpring Quizmaker, 90% of partners felt interested in using iSpring Quizmaker, and 80% of partners thought that using iSpring Quizmaker was beneficial.     Abstrak. Seiring berkembangan teknologi, informasi, dan komunikasi, menuntut semua sektor mengalami perubahan, tak terkecuali pendidikan. Keberhasilan kegiatan belajar mengajar dapat diketahui melalui evaluasi pembelajaran. Sudah seharusnya media evaluasi pembelajaran yang terapkan dapat bervariasi tidak hanya menggunakan media evalausi tercetak namun sudah mulai berpindah kepada media evaluasi berbasis teknologi atau komputer. Apabila guru mampu menggunakan media evaluasi berbasis komputer, maka diharapkan penggunaan kertas yang terlalu banyak dapat berkurang. Salah satu upaya dalam untuk mengurangi penggunaan kertas sebagai media evaluasi adalah melalui adanya pelatihan pembuatan media pembelajaran menggunakan iSpring Quizmaker. Kegiatan pengabdian pembuatan media evaluasi pembelajaran ini bertempat di SMK YPPM Boja, Kendal. Mitra yang mengikuti kegiatan pelatihan terdiri dari seluruh guru-guru di SMK YPPM Boja, Kendal sebanyak 20 orang. Metode kegiatan pengabdian adalah dengan pemberian materi (presentasi) dan praktik pendampingan. Metode evaluasi pada kegiatan ini melalui penyebaran angket respon. Hasil kegiatan menghasilkan kesimpulan bahwa: 85% mitra menyatakan mudah dalam membuat media evaluasi menggunakan iSpring Quizmaker, 90% mitra merasa tertarik menggunakan iSpring Quizmaker, dan 80% mitra menganggap bahwa penggunaan iSpring Quizmaker bermanfaat

Conservationist Leadership Style and Corporate Culture in Indonesian Private Banks

The purpose of this study is to determine the direct and indirect influences of conservationist leadership styles  andcorporate culturetoward budgetary participation and managerial performance.The population of the studyis the managers and employees of private banks in Semarang. Quantitative analysis was done through primary data collection using questionnaire. The collected data are then analyzed using path analysis techniques. Based on the first result of the study, the conservationist leadership styles successfully moderate the variable of budgetary participation on the managerial performance of private banks. The most appropriate conservationistleadership styles  for the private banks managers are open and humanist styles. Second, corporate cultureof the private banks successfully moderatesthe budget participation on the managerial performance. The elements forming thecorporate culture will encourage the creation of good managerial performance. Third, the budgetary participation influences the managerial performance. Therefore, all employees should be involved in the budgeting to obtain the best and the most precise budget to be used as a guidelines and reference for the private banks in running their business activities. Keywords: conservationist leadership styles; corporate culture; budgetary participation; managerial performance of private banks DOI: 10.7176/EJBM/12-3-03 Publication date: January 31st 202

IMPLEMENTASI PEMBELAJARAN KOOPERATIF STUDENT TEAM ACHIEVEMENT DIVISIONS (STAD) DALAM UPAYA MENINGKATKAN HASIL BELAJAR SISWA PADA MATA DIKLAT PRODUKTIF KOMPETENSI MENGELOLA KARTU PIUTANG

Beginning observation in vocational school Cut Nya’Dien show that result of study in accounting subject is low. The result of middle semester year 2006/2007 with completed study only 31% of 36 student. STAD Cooperative learning increase the result of study. Proved with the increation number of mean in each cycle are cycle I (59.23), cycle II (69.09), cycle III (81.23). Affective result of study, classical study completing reach 45.7% in cycle I, while in a cycle II reach 62.8%, and in cycle III reach 77.14%. So, in a cycle III the result of study in cognitive and affective of student increase. Cooperative learning model STAD could be as an alternative learning for the teacher in the way to increase the result of study. Be expected teacher facilitating book as a complementary in learning process to increase student knowledge, and motivate student to be active in learning process individually and group Key words : STAD cooperative learning, the result of study, managed account receivable. </p

PENGARUH TECHNOSTRESS DAN COMPUTER SELF EFFICACY TERHADAP KINERJA GURU SELAMA PEMBELAJARAN DARING

Pandemi virus corona (Covid-19) di Indonesia memaksa aktivitas belajar mengajar tatap muka di sekolah dihentikan. Para siswa dan mahasiswa memanfaatkan gawai dan jaringan internet untuk mendapatkan materi pembelajaran dari guru di sekolah. Pembelajaran jarak jauh memiliki tantangan tersendiri yang harus dihadapi. Kreativitas para pengajar sangat dibutuhkan dalam pelaksanaannya sehingga para pendidik (guru) harus keluar dari gaya konvensional. Beban pelaksanaan pembelajaran daring tidak hanya dirasakan oleh siswa, tetapi juga oleh guru. Ketidakpastian berakhirnya Covid-19 memungkinkan terbentuknya stres dalam pembelajaran, terutama saat menggunakan media atau aplikasi pembelajaran online. Di tingkat pendidikan dasar hingga menengah di Indonesia, metode belajar-mengajar masih dilaksanakan dengan kombinasi online dan tatap muka di dalam kelas. Metode pembelajaran secara online dipandang baik untuk membangun kemandirian dan literasi teknologi baik untuk siswa dan guru dengan berbagai media atau aplikasi teknologi. Beban kerja untuk mencapai tujuan pembelajaran jarak jauh yang berlebihan dan ketidakamanan dalam penggunaannya dapat membentuk technostress, dan hal ini akan berdampak pada kinerja pengajaran. Selain itu, faktor lain yang diduga berpengaruh terhadap kinerja mengajar guru adalah penguasaan computer self-efficacy. Computer Self Efficacy merupakan persepsi bagi seorang guru mengenai kemampuan dirinya dalam menggunakan komputer untuk menyelesaikan tugas-tugasnya

Factors Influencing the Application of Accounting Conservatism in the Company

The purpose of this research is to determine the effect of the leverage, litigation risk, financial distress, political cost and company growth on accounting conservatism. The population of this study are 144 manufacturing companies which is listed in the Indonesian Stock Exchange (BEI) for the periode 2013-2016. Data were selected by purposive sampling method obtained by 32 sample. The units of analysis sample are 128 unit analysis. The method of data collection is documentation in this research. Data sourced from Indonesian Capital Market Directory and Audit Financial Report. The method of data analysis is multiple regression analysis, using SPSS 21 program for windows. The result of shows leverage, litigation risk, financial distress and company growth have positive significant effect to accounting conservatism. While political cost does not effect on accounting conservatism. Based on the research result, it can be concluded that leverage, litgation risk, financial distress and company growth can improve the application of accounting conservatism within the company, while and political costs have no effect the accounting conservatisme in company. &nbsp; &nbsp; Keywords: Accounting Conservatism; Leverage; Litigation Risk; Financial Distress; Political Cost; Company Growt

Do corporate governance implementation and bank characteristics improve the performance of Indonesian Islamic banking? Before-COVID-19 pandemic analysis

Islamic banking has existed in Indonesia since 1992. The performance of Islamic banking is interesting for further analysis. This study aims to analyze the impact of good corporate governance (GCG) implementation and bank characteristics on the performance of Islamic banking in Indonesia before the COVID-19 pandemic. Profitability is a measure of banking performance and is proxied by return on assets (ROA) and return on equity (ROE). The research sample consists of Islamic commercial banks that published financial and annual reports between 2011 and 2019. The data collection method used is documentation. Multiple regression analysis was used for data analysis. The results indicate that the implementation of GCG has no significant impact on performance (probability values of 0.425 and 0.420 on ROA and ROE with coefficients of 0.016 and 0.019). The P-value of the non-performing loans (NPF) variable is &lt; 0.001 on ROA and ROE, which means that NPF has a significant negative impact on ROA and ROE. Third-party funds only have a significant impact on ROE with a p-value of 0.046. Meanwhile, the size of a bank has not been shown to have a significant impact on the performance of Islamic banking in Indonesia. Efforts to maintain NPF are critical for banks to achieve good performance (profitability). NPF demonstrates the risk of nonpayment of Islamic bank financing. AcknowledgmentWe gratefully acknowledge the research funding provided by LPPM Universitas Negeri Semarang (contract number: 19.8.3/UN37/PPK.3.1/2022)