PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Pendidikan Profesi Akuntansi di Kota Semarang)

This study aimed to understand the meaning of accrual based accounting, interpreting the implementation of accrual based accounting, and analyzing the role of accrual based accounting in enhancing accountability and transparency in financial reporting of the government agencies in Semarang. Interpretive approach and institutional theory was used in this study. The analyzed data derived from interviewing relevant agencies. Data obtained through direct interviews. The results of this study in Semarang showed that the implementation of accrual based accounting was acknowledge by the compiler of government financial statements. This study found that evident regulation, effective communication, adequate facilities and infrastructure, and readiness of human resources for accounting activity are important aspects of success in implementation of accrual based accounting. The implementations on accrual based accounting was effectively improve accountability and transparency in financial reportin

Single Mother dalam Membangun Ekonomi Keluarga

ABSTRACT The purpose of writing to know the causes of single mother, the impact and efforts of single mothers to overcome these impacts, using qualitative research methods with phenomenological approaches that highlight the life of single mothers. Results showed that the causes of single mothers were economic stress, domestic violence, death of a spouse and infidelity. The impact, although single mother condition is not expected but this condition also has a positive impact on cases that harm women (domestic violence and infidelity). The negative impact experienced besides psychic then financial condition becomes the impact that most affects single mother. The efforts of single mothers to overcome the negative impact sparked by reorganize their family life after becoming a single mother, motivating themselves to stay strong and spirited by thinking positively and optimistically, in addition to organizing the family economy in the field of trade and beauty services, where the main priority of single mother is educating, raising her children and meeting the economic needs of the family, in addition to the support of large single mother families is very influential

PERAN KEARIFAN LOKAL KUMA DALAM MENDUKUNG EKONOMI KELUARGA PEREMPUAN DAYAK BANYADU

Rendahnya penghasilan ekonomi keluarga menyebabkan perempuan di Dusun Simpang Tiga melakukan kegiatan Kuma dengan upah berupa beras dan uang, keterbatasan lahan yang dimilki serta rendahnya penghasilan suami merupakan faktor utama. Tujuan dari penelitian ini ingin menemukan dan merumuskan bagaimana meningkatkan peran kearifan lokal kuma dalam mendukung ekonomi keluarga bagi perempuan dayak Banyadu, kemudian faktor faktor apa saja yang mendukung dan menghambat peran kearifan lokal kuma dalam mendukung ekonomi keluarga bagi perempuan dayak Banyadu. Penelitian ini menggunakan pendekatan penelitian kualitatif fenomenologi dengan metode pengumpulan data, melalui observasi dan wawancara mendalam, pemilihan sampel menggunakan metode purposeful sampling sebanyak enam orang. dari hasil penelitian ditemukan bagaimana meningkatkan peran kearifan lokal kuma dalam mendukung ekonomi keluarga bagi perempuan dayak Banyadu yaitu melalui pelatihan berbasis pemberdayaan dimana kegiatan tersebut terdiri dari 7 tahap tahap diantaranya tahap menyadarkan masyarakat yang terdiri dari Koordinasi, analisis situasi dan menggali potensi diri dan potensi desa. Tahap peningkatan kemampuan masyarakat melalui persiapan pelatihan, pelatihan dasar. Tahap penerapan yang terdiri dari, menentukan jenis usaha berdasarkan potensi, memulai usaha serta tahap mendapatkan pelatihan berkesinambungan yang tujuannya untuk memberikan pelatihan berkelanjutan sesuai dengan permasalahan yang mereka alami dilapangan. Dalam melakukan kegiatan pelatihan tersebut diperlukan narasumber yang memiliki keahlian dibidangnya agar materi yang diberikan tepat sasaran dan bermanfaat bagi perempuan di dusun Simpang Tiga. Dukungan dari pemerintah terutama pemerintah desa khususnya desa Untang dusun Simpang Tiga baik pemerintah kabupaten, pemerintah desa dan masyarakat dusun Simpang Tiga, harapannya semakin banyak yang ikut berpartisipasi semakin banyak masyarakat menerima manfaatnya serta merasakan dampaknya dan menerapkannya dalam kehidupannya

Pembelajaran Discovery Learning untuk Meningkatkan Motivasi Belajar dan Penguasaan Konsep Siswa

The purpose was to describe the practicality, effectiveness and effect size of discovery learning to improve learning motivation and concept mastery on electrolyte and non-electrolyte solution topic. This research was conducted at class X, SMA N 16 Bandar Lampung for 2016/2017 academic year. The poor-experiment research used the one group pretest-posttest design by using technique cluster random sampling, it was obtained sample was the X.8. The data were analyzed descriptively include practicality, effectiveness and effect size. Practicality was evidenced by implementation RPP and student response. Effectiveness was evidenced by teacher's ability, student activities, improvement learning motivation and studentsconcept mastery. The results showed that the practicality and effectiveness had very high criteria and effect size had large criteria. The conclusion was discovery learning had large influence on the improvement of learning motivation and students concept mastery.Penelitian ini bertujuan untuk mendeskripsikan kepraktisan, keefektifan dan ukuran pengaruh pembelajaran discovery learning dalam meningkatkan motivasi belajar dan penguasaan konsep siswa pada materi larutan elektrolit dan non elektrolit. Penelitian ini telah dilakukan di kelas X, SMAN 16 Bandar Lampung Tahun Ajaran 2016/2017. Penelitian poor-experiment menggunakan one group pretest-posttest design dengan teknik cluster random sampling dan diperoleh sampel yaitu kelas X.8. Data dianalisis secara deskriptif meliputi: kepraktisan, keefektifan dan ukuran pengaruh. Kepraktisan dibuktikan dari keterlaksanaan RPP dan respon siswa. Keefektifan dibuktikan dari kemampuan guru, aktivitas siswa, peningkatan motivasi belajar dan penguasaan konsep siswa. Hasil penelitian yang diperoleh meliputi: kepraktisan dan keefektifan pembelajaran discovery learning memiliki kriteria sangat tinggi dan ukuran pengaruh yang besar. Kesimpulan penelitian ini yaitu pembelajaran discovery learning memiliki pengaruh yang besar terhadap peningkatan motivasi belajar dan penguasaan konsep siswa.Kata kunci: discovery learning, motivasi belajar, penguasaan konsep

Single Mother dalam Membangun Ekonomi Keluarga

The purpose of writing to know the causes of single mother, the impact and efforts of single mothers to overcome these impacts, using qualitative research methods with phenomenological approaches that highlight the life of single mothers. Results showed that the causes of single mothers were economic stress, domestic violence, death of a spouse and infidelity. The impact, although single mother condition is not expected but this condition also has a positive impact on cases that harm women (domestic violence and infidelity). The negative impact experienced besides psychic then financial condition becomes the impact that most affects single mother. The efforts of single mothers to overcome the negative impact sparked by reorganize their family life after becoming a single mother, motivating themselves to stay strong and spirited by thinking positively and optimistically, in addition to organizing the family economy in the field of trade and beauty services, where the main priority of single mother is educating, raising her children and meeting the economic needs of the family, in addition to the support of large single mother families is very influential

PERILAKU KREATIF DAN INOVATIF PENGEPUL BUAH DURIAN DALAM USAHA LEMPOK DAN TEMPOYAK DI KECAMATAN BENGKAYANG

oai:journal.shantibhuana.ac.id:article/87Tujuan penelitian ini adalah untuk mendeskripsikan perilaku kreatif dan inovatif pengepul buah durian dalam mengolah buah durian menjadi makanan yang tahan dalam waktu yang cukup lama. Teknik pengumpulan data dalam penelitian ini yaitu dengan wawancara  langsung kepada 3 orang informan. Hasil penelitian menunjukkan bahwa ada berbagai macam perilaku kreatif dan inovatif yang dilakukan pengepul buah durian di Kecamatan Bengkayang. Kesimpulan dalam penelitian ini bahwa terdapat perilaku kreatif dan inovatif pengepul durian di Kecamatan Bengkayang untuk memanfaatkan buah yang melimpah atau tidak terjual kepada konsumen sehingga muncul ide untuk manfaatkan buah menjadi produk olahan, masalah lain yang muncul dalam produksi makanan olahan yang berbahan dasar buah durian dimana produksinya hanya musiman dan tidak bisa di produksi setiap waktu. Untuk mendapatkan informasi lebih banyak peneliti melakukan wawancara kepada pengepul sebagai informan dalam mengolah buah durian menjadi makanan olahan

PARTISIPASI ANGGOTA DALAM MENGEMBANGKAN CREDIT UNION

Credit Union merupakan satu lembaga keuangan dibidang simpan pinjam atau biasanya dikenal sebagai koperasi simpan pinjam, dalam kegiatan usahanya, yaitu menghimpun dana dari anggota koperasi dengan menciptakan sumber kredit dari dan untuk anggota dengan bunga yang relatif rendah. Tujuan penelitian ini adalah memberi gambaran bagiamana partisipasi anggota membantu mengembangkan Credit Union. Metode penelitian menggunakan metode penelitian kualitatif bersifat deskriptif, Metode pengumpulan data yaitu melalui penelitian pustaka mencari jurnal, buku-buku serta sumber tertulis dan pengamatan di lapangan dilakukan  dengan metode wawancara yaitu melakukan wawancara kepada narasumber yang menguasai materi-materi yang diperlukan dalam penelitian ini. Dari hasil yang diperoleh disimpulkan bahwa semakin besar peran Credit Union dalam memperbaiki kesejahteraan anggotanya, semakin tinggi partisipasi mereka dalam kegiatan koperasi. Bahwa kunci Partisipasi anggota dalam mengembangkan Credit Union adalah kepercayaan dari para anggota tersebut, manajemen dan pelayanan yang baik

Partisipasi Anggota Dalam Mengembangkan Credit Union

Credit Union merupakan satu lembaga keuangan dibidang simpan pinjam atau biasanya dikenal sebagai koperasi simpan pinjam, dalam kegiatan usahanya, yaitu menghimpun dana dari anggota koperasi dengan menciptakan sumber kredit dari dan untuk anggota dengan bunga yang relatif rendah. Tujuan penelitian ini adalah memberi gambaran bagiamana partisipasi anggota membantu mengembangkan Credit Union. Metode penelitian menggunakan metode penelitian kualitatif bersifat deskriptif, Metode pengumpulan data yaitu melalui penelitian pustaka mencari jurnal, buku-buku serta sumber tertulis dan pengamatan di lapangan dilakukan  dengan metode wawancara yaitu melakukan wawancara kepada narasumber yang menguasai materi-materi yang diperlukan dalam penelitian ini. Dari hasil yang diperoleh disimpulkan bahwa semakin besar peran Credit Union dalam memperbaiki kesejahteraan anggotanya, semakin tinggi partisipasi mereka dalam kegiatan koperasi. Bahwa kunci Partisipasi anggota dalam mengembangkan Credit Union adalah kepercayaan dari para anggota tersebut, manajemen dan pelayanan yang baik

Video game addiction and psychological distress among expatriate adolescents in Saudi Arabia

Introduction: Few studies have estimated screen time among Arab adolescents, and no studies, to date, have published data on addiction to video games or Internet games among Arab adolescents. This study aimed to assess the prevalence of addiction to video games and its correlation with mental health in a sample of expatriate high school students from the Al-Qassim region of Saudi Arabia. Methods: The survey was conducted in 2016 among 276 students enrolled in ninth through twelfth grades in the International Schools in Buraidah, Al-Qassim. Students who returned signed consent forms from their parents filled out a self-administered questionnaire that included validated scales on addiction to video games, general health, and lifestyle. Results: The proportion between the sexes and the schools were roughly equal. Around 32% were overweight or obese, 75% had screen timeâ¥2h/day, and 20% slept<5h/night. Sixteen per cent (16%) were addicted to video games and 54% had psychological distress. Addiction to video games was strongly associated with psychological distress (OR=4.1, 95% CI=1.80, 9.47). Other significant correlates were female gender, higher screen time, and shorter sleep hours. Conclusions: The proportion of students with psychological distress was high. Future studies should investigate other potential correlates of distress such personal traits, family relations, and academic performance. Keywords: Video games, Addiction, Adolescent, Psychological distress, Screen time, Saudi Arabi

Are cardiac patients in Saudi Arabia provided adequate instructions when they should not drive?

Objective: Driving capability can be significantly affected by different heath disorders; cardiovascular diseases (CVDs) should be considered when assessing patients for medical fitness to drive (MFTD). The aim of this study was to evaluate the awareness of Saudi patients about driving recommendations and to assess the incidence of motor vehicle accidents (MVAs) among cardiac patients. Materials and Methods: We conducted a cross-sectional survey-based study. Male patients diagnosed with CVDs and who were visiting outpatient departments were invited to complete a questionnaire regarding their awareness of driving recommendations. Patients’ demographics, clinical diagnosis, echocardiography parameters, and time-to-CVD diagnosis were all obtained from the patients’ medical records. Women were excluded because it was illegal for women to drive in Saudi Arabia during the study period. Results: In total, 800 men were included, with a mean age of 54 ± 12 years. Driving counseling had been provided to 241 participants (30%). Of these, 207 (25%) were advised not to drive for a period of between one week and six months. Five percent of the patients had a history of MVAs during the follow-up period of 6.2 ± 4 years. We found that the presence of a dyspnea ≥2, according to the New York Heart Association (NYHA), and a history of loss of consciousness (syncope/pre-syncope) were significantly associated with accidents (46% vs. 20%, P < 0.0001 and 41% vs. 10%, P < 0.0001, respectively). Conclusion: Patient–physician discussion about MFTD was only performed with 30% of the patients with CVDs in Saudi Arabia. Dyspnea NYHA class ≥2 or a prior history of syncope were significantly associated with the incidence of MVAs