Implementasi Pembelajaran Kooperatif Metode Team Accelerated Instruction (Tai) Pada Mata Pelajaran Akuntansi Untuk Meningkatkan Motivasi Dan Hasil Belajar

Penelitian ini bertujuan untuk mengetahui implementasi pembelajaran kooperatif metode Team Accelerated Instruction (TAI) agar dapat meningkatkan motivasi dan hasil belajar. Penelitian ini merupakan jenis penelitian tindakan kelas (PTK). Subjek penelitian adalah siswa program keahlian akuntansi di SMKN 2 Nganjuk. Teknik pengumpulan data dalam penelitian ini menggunakan tes tertulis, pedoman wawancara, lembar observasi, angket motivasi siswa, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa motivasi belajar baik intrinsik dan ekstrinsik dapat meningkatkan hasil belajar. Penelitian ini juga membuktikan bahwa implementasi pembelajaran kooperatif metode Team Accelerated Instruction (TAI) lebih baik daripada metode konvensional (ceramah)

ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective

Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist’s perspective. This research used a qualitative approach with transcendental phenomenology as the analysis instrument. For ease of data analysis process, noema - noesis - intentional analysis - eidetic reductionmapping worksheet or paper was used. The research results show that profit for pharmacist can be of education, services, satisfaction, careness and economy. The synthesis of the five meanings is realized in the term ESSENSO (Education, Services, Satisfaction, Careness, and Economy) as the meaning concept of profit oriented in pharmacist’s perspective. Hopefully, with the benefits of ESSENSO, accounting profession can also apply it to its various scientific concentrations, including for educator accountant, public accountant, public sector accountant and management accountant

KONTEMPLASI TUJUAN PENDIDIKAN AKUNTANSI: INTERPRETASI MAKNA BERBAGAI PERSPEKTIF

This study is a contemplation about accounting education objective from various perspective in accounting education research. Qualitative approach with interpretive paradigm are used in this study. The result of this contemplation is various perspective to formulate accounting education objective appropriate with national  education objective, UUD 1945, and lesson goal in KKNI. There is only a little difference on redactional aspect however the substance is similar.Keyword: Accounting Education, Objective, Perspectiv

Informasi Audit dan Non Audit dalam Stock Price (Perusahaan Manufaktur di List BEI Periode 2018-2020)

Informasi (baik informasi audit maupun informasi non audit) memiliki peran bagi perusahaan terutama dalam pengambilan suatu keputusan. Keberadaan informasi tersebut dapat memberikan gambaran tentang keadaan perusahaan sehingga investor sebagai calon penanam modal bisa menentukan untuk melakukan investasi atau tidak selaku pihak eksternal. Tujuan penelitian adalah menganalisis dan menguji pengaruh informasi audit dan informasi non audit terhadap stock price di perusahaan manufaktur.   Penelitian menggunakan data sekunder yang ada di web BEI. Sampel 26 perusahaan dengan periode tahun 2018 sampai 2020. Teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian yaitu laporan keuangan dan harga saham. Pengujian hipotesis menggunakan koefisien determinasi, uji koefisien regresi serentak, dan uji koefisien regresi parsial. Kesimpulannya secara simultan informasi audit yaitu audit delay dan opini audit; dan informasi non audit yaitu laba bersih dan tingkat inflasi berpengaruh terhadap stock price. Secara parsial hanya audit delay yang tida

Pengelolaan Jimpitan Warga Melalui “Aplikasi Bank Jimpitan” Untuk Mendukung Program Pemberdayaan Masyarakat Di Kota Kediri

Jimpitan is one of flagship programs in RT 06, RW 02, Ngronggo, Kediri. This program is an activity to collect daily savings money which is stored in a container and hung in front of the yard along with a board that will be taken and collected by Siskamling officers every night. Unfortunately, sometimes there are differences between the officer records with the board, so residents need to report and go to the RT staff to justify. Therefore, this paper describes how to improve the ease of managing jimpitan by building an interactive tool that can be used easily and quickly. The tool built is in the form of online applications that can be accessed anytime and anywhere and it is designed like "m-banking". To do that, we carried out 4 major stages, namely preparation, system development, training and mentoring, and evaluation. The results show that the apps can simplify the savings and mutations monitoring by using mobile-based application and the web-based application.Program jimpitan menjadi salah satu program unggulan RT 06, RW 02, Kel. Ngronggo, Kec. Kota, Kota Kediri. Program ini merupakan kegiatan mengumpulkan uang tabungan harian yang disimpan dalam suatu wadah dan digantung didepan halaman bersama papan jimpitan yang kemudian akan diambil dan dikumpulkan oleh petugas Ronda Siskamling yang berpatroli setiap malam. Selama program ini berjalan, beberapa kali terjadi perbedaan antara catatan petugas siskamling dengan catatan yang tertulis di daftar jimpitan, sehingga warga perlu melapor dan mendatangi petugas RT untuk melakukan pembenaran. Upaya yang diusulkan untuk meningkatkan kemudahan pengelolaan jimpitan warga adalah dengan membangun sebuah media interaktif yang dapat digunakan oleh warga untuk melihat informasi uang jimpitan secara mudah dan cepat. Media yang dibangun berupa aplikasi yang bersifat online agar dapat diakses kapanpun dan dimanapun dan dirancang seperti “m-banking”. Upaya untuk meningkatkan mutu layanan akan dilaksanakan dalam 4 tahapan besar yaitu persiapan, pembuatan sistem, pelatihan sekaligus pendampingan, dan evaluasi kegiatan. Hasil yang diperoleh adalah dengan penerapan aplikasi ini, warga dipermudah dalam melihat saldo tabungan dan mutasi melalui aplikasi berbasis android, serta petugas RT dapat dengan mudah melihat rekapitulasi tabungan melalui aplikasi berbasis web

Reconstruction of Accounting Education Purpose Concept through the Thoughts of Ki Hadjar Dewantara

This study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thoughts of Ki Hadjar Dewantara, enveloped in his two books: education and culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to analyse the present accounting education. This study uses a qualitative approach and case studies as a research strategy. The substance (indicator) of spirituality value (Tauhid ontology and orderliness in physical and spiritual), moral value (the balance of Cipta-Rasa-Karsaor Tri-Sakti), enhanced degree of humanity, and independence values (freedom, independent and partiality to Indonesian people) were the method in this study. The result of this study shows that accounting education reality at economics faculty, Real Learning University does not reflect the values of Ki Hadjar Dewantara’s idealistic thinking. A formulation of accounting education purpose concept in universities must be established to produce a perfect human with pure spirituality through spiritual, moral and independence value. This concept also can be interpreted as a struggle to bring love in accounting education purpose concept

The Values of Ki Hadjar Dewantara's Critical Education: Fundamental Concept of Accounting Education Objective

This article analyzesthe currentofaccounting educationreality and founds a relevance values that ​​brought by modern accounting with Ki Hadjar Dewantara's thinking. Additionally, this article explores the values ​​of Ki Hadjar Dewantara's critical education as aformulation for basic concept of accounting education objective. Islamic spiritual value, moral value​​and freedomvalue which become the findings in this article are still a conceptual framework that requires ongoing study to obtain indicators of each value in order to formulate the concept ofaccounting education objectivesin accordance with character and identity of Indonesian people

Pengaruh Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) pada Return Saham: STUDI PADA PERUSAHAAN RITEL TAHUN 2015-2016

Penelitian bertujuan untuk mengetahui apakah rasio pasar atau valuation ratio berpengaruh pada return saham. Emiten yang dipilih adalah emiten dari perusahaan ritel pada tahun 2015 sampai 2016. Penentuan sampel menggunakan metode purposive sampling. Analisis yang digunakan untuk melihat besarnya pengaruh rasio pasar dengan dimensi Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) sebagai variabel independen terhadap return saham sebagai variabel dependen adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Price Cash Flow Ratio (PCFR) berpengaruh terhadap return saham ditolak dan Price Sales Ratio (PSR) berpengaruh terhadap return saham diterima. Hasil penelitian dapat dikatakan bahwa investor tidak memandang Price Cash Flow Ratio (PCFR) dalam menilai return saham, akan tetapi melihat Price Sales Ratio (PSR) dalam menilai return saham

Pengembangan Usaha "Kirana Handmade Soap" Melalui Pemanfaatan Teknologi Informasi sebagai Upaya Peningkatan Profitabilitas

The product of Handmade Soap (soap that made by home industry using herbal) is a business that requires expertise in chemical compounding. Production of the herbal soap should be handled by qualified chemist, pharmacist, or pharmaceutical technical personnel. A pharmacist from Bhayangkara Hospital Kediri, Qurrota A’yunin, S.Farm, Apt. has ability in manufacturing of the handmade soap. But, the main problem is marketing, because it has not done to public society. Therefore, many people do not recognize about this product eventhough it has quality with good planning. To overcome this problem, we create web-based portal for marketing in kiranahandmade-soap.com and mentoring in marketing using social media through In-house Training, for instance, by posting attractive and persuasive ads. The result of this community service program is web company profile that able to be accessed on https://kiranahandmadesoap.com, facebook account “Sabun Kirana” and Instagram account “@sabunkirana”. Furthermore, after mentoring activity, in fact there has not been a significant increase in profitability, because the digital marketing activities are still running for 2 months. Although the number of selling is stagnant, the marketing media helped in expanding the information about Kirana Handmade Soap.Usaha produk Handmade Soap (sabun industri rumahan berbahan herbal) merupakan usaha yang membutuhkan keahlian dalam peracikan bahan kimia. Pembuatan sabun herbal ini seharusnya ditangani langsung oleh pakar kimia, farmasis, atau tenaga teknis kefarmasian yang mumpuni. Salah seorang farmasis bernama Qurrota A’yunin, S.Farm, Apt. adalah seorang apoteker dari RS Bhayangkara Kediri yang memiliki kemampuan dalam pembuatan handmade soap tersebut. Namun teknik pemasaran menjadi permasalahan utama. Karena pemasaran yang belum dilakukan ke masyarakat umum, produk Kirana Handmade Soap belum dikenal secara meluas meskipun produk yang dihasilkan sangat baik dan perencanaan yang matang. Oleh karena itu, solusi yang ditawarkan untuk mengatasi permasalahan mitra adalah pembuatan portal kiranahandmade-soap.com dan pendampingan kegiatan pemasaran menggunakan media sosial untuk dapat memposting iklan yang menarik dan persuasif melalui kegiatan In-house Training. Hasil dari program pengabdian masyakat ini adalah web company profile yang dapat di akses pada https://kiranahandmadesoap.com, akun media sosial facebook dengan nama “Sabun Kirana”, dan akun media sosial Instagram dengan nama @sabunkirana. Lebih lanjut, setelah kegiatan pendampingan dilakukan, belum terlihat ada kenaikan profitabilitas yang signifikan. Hal ini karena metode pemasaran secara digital masih dilakukan selama 2 bulan. Akan tetapi, walaupun jumlah penjualan masih tetap namun dengan dibuatnya media pemasaran ini informasi tentang sabun sudah mulai meluas

Increasing the productivity of MSMEs processing herbal medicine with appropriate technology for choppers and grinders

Indonesian society has traditional healing methods that involve a variety of uses of plants, animal products, and minerals. Medicinal plants have been used and mixed well by various ethnic groups of Indonesian society as herbal medicine. Wahyu Alam Foundation MSMEs located in the city of Kediri, are farmers and herbal plant entrepreneurs who have problems. The Wahyu Alam Foundation MSME as a community service partner has problems related to processing herbal plants with the process still being manual, so they need help to make the production process easier. The results of this service activity include a visible increase in productivity, previously Manual production in two stages after direct chopping, and grinding, took 20 minutes per kg and 20 kg of product was obtained in a day, resulting in a faster time of 10 minutes per kg, while the product yield increased to 40 kg per day. Based on data obtained by MSMEs Herbal Medicine, the predicted increase in profits was at an average of 18%, while the average increase in rupiah was 3.222 million. This increase was due to the optimal use of machines, along with increased marketing due to the increasing demand for herbal medicine on the market