EFEKTIVITAS PEMBELAJARAN AKTIF MELALUI PENERAPAN MODEL PEMBELAJARAN KOLABORATIF (COLLABORATIVE LEARNING) UNTUK MENINGKATKAN PRESTASI BELAJAR AKUNTANSI SEKTOR PUBLIK POKOK BAHASAN AKUNTANSI SATUAN KERJA PENGELOLA KEUANGAN DAERAH (SKPKD)

The study was based on the real lecture of public sector accounting especially accounting for SKPKD process. During the lecture, most of the students did not participate actively. They did not show their self awareness in learning. Based on reality above, it is needed to know whether the collaborative learning model can improve students’ self awareness in learning or not. Thus, the objective of this study is to get the description of the teaching experience by applying the collaborative laerning model to improve students’ capability. This study is a pre-experiment study. The subjects of this study are four classes: two classes are the experimental groups with collaborative learning model as the treatment ant the rest two classes as the control group with conventional model learning. The participants are the sixth semester students of Accounting Department, Economics Faculty, Semarang State University. The sample t-test were used to analyze the data. The result of this study showed that the use of collaborative learning model can improve the students’ self awareness in learning because they were free to decide their own learning objectives and sources. All students in experimental groups were active in decision making.</em

DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling.There were 90 companies qualified as samples. This study used multiple regression analysis to determinethe influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. Theresults of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownershipconcentration had positive effects on the ERM disclosure

The detrimental effects of dirty energy, foreign investment, and corruption on environmental quality: New evidence from Indonesia

The alarming trend of CO2 emissions in Indonesia merits a reinvestigation into the determinants in a bid to conserve the environment. In the literature, in Indonesia, three potential determinants, namely, energy, foreign direct investment, and corruption, have been identified to harm the environment. However, their effects are still undetermined. Thus, this study aims to examine the relationships between corruption (COR), energy use (ENY), foreign direct investment (FDI), and CO2 emissions in Indonesia. The autoregressive distributed lag (ARDL) approach was used to analyse data for 36 years, from 1984 to 2020. The results reveal that corruption contributes to greater environmental degradation in the short run, while foreign direct investment does not. However, in the long run, corruption and energy use can positively affect environmental degradation, but foreign direct investment can reduce environmental degradation in Indonesia. This study also found two other factors, namely, economic growth and urbanisation, which can affect the environment with mixed findings. These findings are indispensable for policy formulation in Indonesia as Indonesia is a rapidly developing country that depends on good environmental quality to ensure future growth and sustainable development

PENERAPAN MODEL GRUP INVESTIGASI DALAM PENINGKATAN KUALITAS PEMBELAJARAN AKUNTANSI DASAR

<p><em>Penelitian ini bertujuan meningkatkan keterlibatan secara aktif mahasiswa peserta perkuliahan Akuntansi Dasar melalui metode investigasi group hasil yang di dapat dari penelitian menunjukkan adanya pertumbuhan  kemampuan belajar mandiri mahasiswa. Hal ini dikarenakan melalui penyajian model ini mahasiswa saling berinteraksi dalam kelompoknya untuk membahas tugas melalui diskusi kelompok dan diskusi kelas.</em></p> <p><strong><em> </em></strong></p> <p><strong><em>Kata Kunci :</em></strong><em> Model Grup Investigasi, Peningkatan Kualitas Pembelajaran</em></p

PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di KAbupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD.   Abstract This study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD. Keywords: corporate governance; APBD performance; public accountabilit

PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DI KABUPATEN SEMARANG

<p class="IsiAbstract">The relationship between budget participation and managerial performance has been attracting researcher's attention. However, the results of previous studies on the realtionship between budget participation and managerial performance have been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized realationship by applying a contingency approach. This study empirically examined the effect of budget participation on budget performance using conntingency approach. Three contingent variables were investigated. They were motivation, leadership style and decentralization. The data were collected by using purposive sampling technique atSemarangRegion. The respondent is the managerial level such as Camat and Bendahara Kecamatan. To analyse the data, simple regresion and regresion with residual approach are employed. The result of study shows that budget participation support has positive and significant influence on performance budgeting. Then, motivation and budget participation, leadership style and budget participation, desentralization and budget participation do not affect performace budgeting.</p

PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di Kabupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD.   Abstract This study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh kualitas sumber daya manusia, pemanfaatan teknologi infomasi dan sistem pengendalian intern terhadap kualitas informasi laporan keuangan pemerintah kota Salatiga. Populasi dalam penelitian ini adalah pegawai bagian keuangan pada SKPD di kota Salatiga. Teknik pengambilan sampel dilakukan dengan metode random sampling yang menghasilkan 74 sampel untuk diolah. Metode analisis data penelitian ini yaitu analisis regresi linear berganda.. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia dan sistem pengendalian intern mempunyai pengaruh positif signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah, sedangkan pemanfaatan teknologi informasi tidak mempunyai pengaruh terhadap kualitas informasi laporan keuangan pemerintah daerah. Saran untuk penelitian selanjutnya untuk memperluas variabel independen yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah.This research aimed to obtaining the empirical evidence about the the effects of human resources quality, information technology utilization and internal control systems toward the quality of the financial information of local government in Salatiga. The population in this research were employees of the finance department at SKPD in Salatiga. Sampling techniques carried out by random sampling method that produces 74 samples to be processed. This research data analysis method is multiple linear regression. Results of this study can be concluded that the quality of human resources and internal control system have a significant positive effect on the quality of local government financial reporting information, while the use of information technology does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.</p