Pengembangan Modul Ajar Akuntansi Perpajakan di Jurusan Akuntansi Politeknik Negeri Sriwijaya

Human resources in companies that understand accounting and tax become indispensable. The accounting department is a formal education provider of accounting services, this is the need to equip students to get a good understanding of tax accounting. The problem is learning in the accounting department, that are no tax or accounting courses accounting topics. In the current accounting curriculum, the curriculum is only the focus of finance generally and have not touched tax accounting. The team has implemented a service program in partnership with the accounting department in solving the problem. This program is aimed at increasing the competency and insight of students majoring in accounting, especially recording tax transactions. The training method was conducted face-to-face and frequently asked questions related to the technical recording of tax transactions. The training was attended by 53 participants from 3 invited classes. Overall this training has been performing well. From these activities that students can understand that a transaction tax is a part of the transaction recorded by the accounting department

PENGARUH DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA

Penelitian ini bertujuan untuk menguji pengaruh Sistem Pengendalian Intern dan Pemanfaatan Teknologi Informasi Akuntansi terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) baik secara parsial maupun simultan. Populasi dalam penelitian ini sebanyak 190 perangkat desa di 19 desa Kecamatan Rambutan Kabupaten Banyuasin Sumatera Selatan. Teknik pengambilan sampel dipilih secara purposive sampling dengan sampel sebanyak 57 responden. Data penelitian ini berupa data primer yang diperoleh dari hasil kuesioner. Analisis data didahului dengan uji validitas, uji realibilitas dan asumsi klasik. Data hasil uji normalitas menyatakan model regresi berdistribusi normal, tidak terjadi masalah multikolinearitas, heteroskedastisitas. Metode analisis yang digunakan adalah regresi linear berganda dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Intern secara parsial berpengaruh terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) dan Pemanfaatan Teknologi Informasi Akuntansi secaraparsial tidak berpengaruh terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) sedangkan secara simultan Sistem Pengendalian Intern dan Pemanfaatan TeknologiInformasi Akuntansi berpengaruh terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD)

ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH DAN IMPLIKASINYA TERHADAP KEMANDIRIAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on Regional Expenditures, see if there is a Flypaper Effect on Regional Expenditures, and its implications for the Level of Regency/City Regional Financial Independence. in South Sumatra Province in 2015-2019. The data used in this study is the Budget Realization Report (LRA) in the District / City Government Financial Statements of South Sumatra Province. The population of this research is LRA in 17 regencies/cities in South Sumatra Province for the 2015-2019 Fiscal Year using the saturated sampling method and 85 units of observation. The results show that PAD has a significant effect on Regional Expenditures, DAU have a significant effect on Regional Expenditures, DAK have no and no significant effect on Regional Expenditures, PAD, DAU, and DAK simultaneously have an effect on Regional Expenditures, PAD, DAU, DAK, and Regional Expenditures affect the Level of Regional Financial Independence, and the occurrence of the Flypaper Effect on Regional Expenditures in the Regency/City of South Sumatra Provinc

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DI GRIYA KAIN TUAN KENTANG

The development of payroll accounting information System is focused on several problems, namely the payroll system is done manually, Data loss because there is no Backup and salary calculation is sometimes not appropriate. The purpose of computerized accounting information system is chosen because the system is more flexible and easy to use. The method that will be used in this activity is preliminary analysis, drafting the proposed implementation of analysis system, implementation of the analysis system and the preparation of report system analysis results. The implementation of this activity will involve lecturers majoring in accounting and scheduled for 5 months.   

Cloud Accounting Sebagai Media Pelaporan Keuangan UMKM: Studi Kasus UMKM Layang-Layang

Tujuan kegiatan ini adalah untuk mengetahui pengetahuan pelaporan keuangan pengusaha UMKM Kampung Layang-Layang dan pemahaman pengusaha terhadap penggunaan cloud accounting sebagai penunjang efisiensi dan efektivitas pelaporan keuangan bisnis. Kegiatan ini menggunakan metodologi kualitatif deskriptif berupa observasi langsung, wawancara, kuesioner, dan dokumentasi langsung ke objek kegiatan. Informan utama dalam penelitian ini adalah para pelaku usaha UMKM yang tergabung dalam UPPKA Kampung Layang-Layang. Ketua pelaksana komunitas itu sebagai informan tambahan. Kegiatan ini memberikan kontribusi secara praktis. Kontribusi praktisnya adalah para pengusaha dapat memaksimalkan penggunaan cloud accounting sebagai media yang dapat digunakan dalam penyusunan laporan keuangan

Effect of Fuels on the Physicochemical Properties and Photocatalytic Activity of Bismuth Oxide, Synthesized using Solution Combustion Method

The potential of bismuth oxide (Bi2O3) as a photocatalyst, due to its a wide band gap (2.3-3.3 eV), was successfully synthesized using the solution combustion method with several fuels: urea, glycine, and citric acid. The synthesis was started by dissolving bismuth nitrate pentahydrate in nitric acid and then adding the fuel. The solution formed was heated for 8 h at 300°C. After heating, calcination was carried out for 4 h at 700°C. The resulting three products were in a yellow powder form. Fourier Transform InfraRed (FTIR) spectra of the samples confirmed that Bi2O3 had formed, as indicated by the functional groups of Bi-O-Bi observed at approximately 830–850 cm-1 and Bi-O at 1380 cm-1. X-ray diffractograms indicated that Bi2O3 synthesized using urea and glycine fuels was present in the mixed phases of ?-Bi2O3 at 2? of 27.7, 33.3, 27.2 and ?-Bi2O3 at 2? of 30.5, 41.8, 45.5, based on the Joint Committee on Powder Diffraction Standards (JCPDS) database 41-1449 and 27-0050, respectively. However, Bi2O3 produced by citric acid fuel comprised only ?-Bi2O3. Furthermore, different fuels produced different crystallite product sizes; urea generated the smallest crystallite, followed by glycine and citric acid. Additionally, the photocatalytic activity on the degradation of methyl orange of Bi2O3 synthesized using urea fuel exhibited better photocatalytic activity than the other products, with degradation rate constants of 4.38×10-5 s-1, 3.38×10-5 s-1, 2.33×10-5 s-1 for bismuth oxide synthesized by urea, glycine, and citric acid, respectively

Handy Enterprise : Working Glove For Construction / Dhaniyah Aimi Darul Amin ...[et al.]

Our working glove is for construction working that is convenience for every construction workers. This glove is very rare because it is made from Kevlar Cut Resistance that is a very strong fiber and long lasting. Handy Enterprise is a company which is selling high quality handmade glove in Johor. This glove is needed for every construction place in Johor as Johor is one place where all the buildings are rises and many constructions. The glove is made in standard size which is can fit with any hands. Our glove colour is consist two colours, yellow and blue. We sell and supply the glove at supermarket, hardware stores, contractor company and shopping mall. Our price is also affordable and nice to supply especially for contractor company. Based on the objectives above, we are involve in supplying glove in many places. This glove has the potential for being a profitable business if it is done in modern way with systematically managed. We will aspect our business will become more developed in the near future because it is the new innovation in glove. This will give advantage for us to make our product stable in the long run

Efektivitas Penerapan Permainan Blooket Mode Gold Quest terhadap Pembelajaran Kosakata Bahasa Mandarin pada Siswa Kelas XI IPA 1 SMA Dharma Wanita Surabaya

Abstrak Media pembelajaran merupakan cara yang digunakan pendidik dalam proses pembelajaran bahasa Mandarin yang membantu peserta didik memahami dan menghafal kosakata. Namun, terdapat beberapa kendala dalam proses pembelajaran di SMA Dharma Wanita Surabaya, seperti kesulitan peserta didik dalam menghafal kosakata baru dan kurangnya interaktivitas dalam penggunaan PPT sebagai media pembelajaran. Sehingga dibutuhkan media pembelajaran yang dapat meningkatkan motivasi serta dapat menarik minat belajar peserta didik. Oleh sebab itu, peneliti menggunakan media permainan Blooket mode Gold Quest yang dapat memudahkan peserta didik dalam proses pembelajaran kosakata bahasa Mandarin. Tujuan penelitian ini ialah mendeskripsikan penerapan, pengaruh dan respon penggunaan media game Blooket mode Gold Quest dalam pembelajaran kosakata bahasa Mandarin pada peserta didik kelas XI IPA 1 SMA Dharma Wanita Surabaya. Penelitian ini merupakan penelitian eksperimen dengan pendekatan kuantitatif dengan menerapkan pendekatan True Experimental Design model Design Control Group Pre- test Post-test. Teknik sampel yang digunakan merupakan Simple Random Sampling. Data yang diambil dalam penelitian ini yaitu hasil observasi pendidik dan peserta didik, nilai pre-test dan post-test peserta didik, serta hasil angket respon peserta didik kelas eksperimen. Hasil analisis observasi pendidik pada kelas eksperimen diperoleh sebesar 92,64%, hasil analisis observasi peserta didik sebesar 91,07%. Hal tersebut membuktikan bahwa penerapan media Blooket mode Gold Quest dalam pembelajaran kosakata bahasa Mandarin memberikan pengaruh yang sangat baik. Berdasarkan hasil analisis nilai pre-test dan post-test dengan menerapkan rumus t-signifikansi diperoleh to =2,634 dan db sebesar 61, sehingga nilai ta = 0,05 sebesar 1,670 menunjukkan bahwa to lebih besar dari ta (2,634 > 1,670). Hal ini membuktikan bahwa penerapan media Blooket mode Gold Quest berpengaruh signifikan terhadap pembelajaran kosakata bahasa Mandarin. Berdasarkan hasil respon peserta didik pada kelas eksperimen berada pada rentang 84,37% - 89,84% terkait pernyataan seputar penggunaan media Blooket. Hasil persentase tersebut dapat dibuktikan bahwa penerapan media Blooket mode Gold Quest mendapatkan tanggapan sangat positif dan dapat memudahkan peserta didik dalam mempelajari kosakata bahasa Mandarin. Kata Kunci: media Blooket, media pembelajaran, kosakata, bahasa Mandarin. Abstract Learning media is a method used by educators in the Chinese learning process that helps students understand and memorize vocabulary. However, there are several obstacles in the learning process at SMA Dharma Wanita Surabaya, such as the difficulty of students in memorizing new vocabulary and the lack of interactivity in using PPT as a learning media. Learning media is needed that can increase motivation and can attract students' interest in learning. Therefore, researchers use the Blooket Gold Quest mode game media which can facilitate students in the process of learning Chinese vocabulary. The purpose of this study is to describe the application, influence and response of the use of Blooket Gold Quest mode game media in learning Chinese vocabulary in grade XI Science 1 students of SMA Dharma Wanita Surabaya. This research is an experimental research with a quantitative approach by applying the True Experimental Design model Design Control Group Pre-test Post-test approach. The sample technique used is Simple Random Sampling. The data taken in this study are the results of observations of educators and students, pre-test and post-test scores of students, and the results of questionnaires of experimental class students. The results of the analysis of educators' observations in the experimental class were obtained by 92.64%, the results of the analysis of student observations amounted to 91.07%. This proves that the application of Blooket mode Gold Quest media in learning Chinese vocabulary has a very good influence. Based on the results of the analysis of pre-test and post-test values by applying the t-significance formula, it is obtained to = 2.634 and db of 61, so that the value of ta = 0.05 of 1.670 indicates that to is greater than ta (2.634 > 1.670). This proves that the application of Blooket mode Gold Quest media has a significant effect on learning Chinese vocabulary. Based on the results of student responses in the experimental class, it was in the range of 84.37% - 89.84% related to statements about the use of Blooket media. The results of this percentage can be proven that the application of Blooket mode Gold Quest media received very positive responses and can make it easier for students to learn Chinese vocabulary. Keywords: Blooket media, learning media, vocabulary, Chinese