Implementasi Standar Akuntansi Pemerintahan Pada Pelaporan Keuangan Daerah (Studi Pada Dinas Bina Marga Kabupaten Malang)

The Government Regulation No. 71 in 2010 has explained about the important information of how to write financial statement and how to present this statement in proper way. The objective of research is to understand and to analyze the presentation of financial statement made by Local Officer Work Unit (SKPD) of Bina Marga Official for Malang District based on the prevailed standard.Research type is quantitative descriptive. Data type includes qualitative and quantitative. Data source involves primary and secondary data. Data collection techniques are open observation, interview and literature study.Result of research has indicated that in 2013, Bina Marga Official for Malang District has presented financial statement in pursuance of Government Regulation No. 71 of 2010 and prepared it on time

Analisis Sumber Belajar Dan Kebiasaan Belajar Siswa Terhadap Prestasi Belajar Siswa Kelas X Pada Mata Pelajaran Kewirausahaan Di SMK Muhammadiyah 2 Surakarta Tahun Ajaran 2016/2017

The purpose of this study is to find out 1) the influence of learning resources on student achievement, 2) the influence of student learning habits on student learning achievement, and 3) the effect of learning resources and student learning habits on student achievement. The type of research used is quantitative. This study is a population study with the population of all students of class X SMK Muhammadiyah 2 Surakarta. Data collection techniques using questionnaires that have been tested by testing with validity and reliability test. Data analysis techniques using multiple linear regression analysis, t test, F test, R2 test, and relative and effective contribution. Regression result: Y = 58,645 + 0,201X1 + 0,192X2, the equation shows student achievement influenced learning resource and student learning habits. Based on the analysis results obtained as follows The results of t test analysis 1) learning resources have a positive effect on student achievement with the value of t count> ttable, that is 2.387> 1.680 and significance value <0.05, that is 0,021. 2) study habits have positive effect on learning achievement with tcount> ttable, that is 1,840> 1,680 and significance value <0,05, that is 0,073. 3) learning resources and learning habits have a positive effect on student achievement with Fcount> Ftable, that is 5,559> 3,21 and significance value <0,05, that is 0,007. The determinant coefficient (R2) of 20.2% indicates that the effect given by the variable of learning source and study habits on student achievement is 20.2% while 79.8% is influenced by other variables outside the research