THE EFFECT OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, AND PERFORMANCE AUDITOR OF AUDITOR DYSFUNCTIONAL BEHAVIORS (An Empirical Study in Public Accountant Firm DKI Jakarta)

The purpose of this study was to examine the The Effect of Time Budget Pressure, locus  of control, organizational commitment, and performance auditor of auditor dysfunctional behaviors (an empirical study in public accountant firm DKI Jakarta). This reseach used primary data collected directly from respondents. Method of determining the sample in this reseach was purposive sampling technique based on the consideration. Population in this reseach was the auditors who worked at public accountant firm DKI Jakarta. And sample in this reseach used 50 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Jakarta 2016. This study tested using data quality, classic assumtion test and linear regression analysis using SPSS for windows 23. Based on the results of the analysis were concluded that time budget pressure was positive and significant toward dysfunctional audit behavior while the locus of control was positive but no significant to dysfunctional audit behavior. And variable organizational commitment an performance auditor negative influential and significant  to dysfunctional audit behavior. Key Words: Time Budget Pressure, Locus of Control, Organizational Commitment, Performance Auditor, Dysfunctional Audit Behavio

PENERAPAN PERMAINAN POSSESSION GAME TERHADAP HASIL BELAJAR PASSING SEPAKBOLA

Abstrak Setiap manusia perlu melalui proses pembelajaran yang bertujuan untuk mengubah kebiasaan ataupun pemikiran yang ada dalam dirinya. Bimbingan melalui pendidikan dapat dilakukan kepada individu atau kelompok agar dapat memenuhi kebutuhan belajar sehingga potensi yang dimiliki oleh individu/ kelompok bisa meningkat menjadi lebih baik. Dalam susunan kurikulum di satuan pendidikan terdapat mata pelajaran yang memiliki fokus berupa pendidikan melalui gerak yaitu Pendidikan Jasmani Olahraga dan Kesehatan. Peran PJOK dalam pembelajaran dapat membantu siswa untuk dapat lebih mengekspresikan apa yang siswa tersebut. Penerapan permainan Possession game adalah satu dari banyaknya permainan yang terdapat di SSG, permainan possession game memiliki tujuan yaitu agar siswa dapat memahami materi yang diajarkan dalam pembelajaran sepakbola terutama pada materi passing kaki bagian dalam dengan lapangan yang ada disekolah. Dari hasil pengolahan data terdapat adanya pengaruh penerapan possession game terhadap hasil belajar passing sepakbola. Uji hipotesis pada kelompok eksperimen membuktikan nilai sig 0,00 <005, bahwa H0 ditolak. Sehingga dikaitkan diperoleh pengaruh yang signifikansi pada kelompok eksperimen. Besarnya pengaruh hasil penerapan permainan permainan possession game terhadap hasil belajar passing sepakbola siswa kelas XI Sekolah Menengah Atas Negeri 1 Driyorejo diperoleh hasil peningkatan belajar dibuktikan dengan perhitungan persentase pengaruh kelompok eksperimen pada aspek pengetahuan sebesar 21% dan aspek keterampilan sebesar 82,5%. Kata Kunci: possession game, passing, sepakbola Abstract Each people needs to get through the learning process which aims to change the habits or thoughts inside themselves. The guidance through education could be done to each individual or groups to fulfill the learning needs, so the individual/ groups’ potential could be improved to be better than before. In the curriculum system of educational institution, there is subject which focus on kinesthetic education, which is Sports and Health subject. The role of this subject would help the learner to express what they feel freely. The implementation of Possession game is one of the games in Small Sided Games approach. This game itself aims to make the learner understand the passing material in soccer especially inner feet passing by using the available infrastructure, such as the field with the improper size or field which is unsuitable with the soccer general regulation. The result of data tabulation was the existence of possession game implementation influence to the soccer passing learning result. It was proven in hypothesis test to experiment group which shows that the value was sig 0,00<0,05, which means that H0 was unaccepted. Thus, it was being related with the significant influence in experiment group. The amount of possession game implementation influence to the soccer passing learning result of XI grader in 1 Driyorejo Senior High School obtained the learning result improvement. It was proven by the percentage calculation of experimental group in knowledge aspect as much as 21% and in skill aspect as much as 82,5%. Keywords : possession game, passing, socce

THE EFFECT OF TIME BUDGET PRESSURE, LOCUS OF CONTROL, ORGANIZATIONAL COMMITMENT, AND PERFORMANCE AUDITOR OF AUDITOR DYSFUNCTIONAL BEHAVIORS (An Empirical Study in Public Accountant Firm DKI Jakarta)

ABSTRACT The purpose of this study was to examine the The Effect of Time Budget Pressure, locus of control, organizational commitment, and performance auditor of auditor dysfunctional behaviors (an empirical study in public accountant firm DKI Jakarta). This reseach used primary data collected directly from respondents. Method of determining the sample in this reseach was purposive sampling technique based on the consideration. Population in this reseach was the auditors who worked at public accountant firm DKI Jakarta. And sample in this reseach used 50 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Jakarta 2016. This study tested using data quality, classic assumtion test and linear regression analysis using SPSS for windows 23. Based on the results of the analysis were concluded that time budget pressure was positive and significant toward dysfunctional audit behavior while the locus of control was positive but no significant to dysfunctional audit behavior. And variable organizational commitment an performance auditor negative influential and significant to dysfunctional audit behavior. Key Words: Time Budget Pressure, Locus of Control, Organizational Commitment, Performance Auditor, Dysfunctional Audit Behavio

MEDIA DIGITAL DALAM MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS PEMBELAJARAN IPA SISWA SEKOLAH DASAR

Because teachers continue to dominate learning in the classroom, it is difficult for students to be critical of their learning. The purpose of this study is to describe digital media innovations that improve students' critical thinking skills in learning science in elementary schools. This study uses a literature study design with a qualitative approach. The secondary data used in this study were obtained by means of collecting information based on the literature, analyzing data from national and international journals published in the last five years, and reviewing books. Research findings show that innovative digital media can improve students' thinking skills in learning Natural Sciences (IPA) in Elementary Schools, such as videos, Power Point presentations, e-books, flipbooks, augmented reality, and educational websites

Penggunaan Model Problem Based Learning Dalam Mengatasi Permasalahan IPA Tematik Di SD

Pemblajaran tematik merupakan pembelajaran yang menggabungkan beberapa mata pelajaran yang saling berkaitan satu sama lain yang digabungkan dalam satu tema pembelajaran. Pembelajaran IPA adalah  salah mata pelajaaran yang terkait dalam pembelajara tematik. Pembelajaran IPA merupakan ilmu yang berhubungan dengan alam dan kebendaan, yang disusun secara sistematis melaui percobaan dan pengamatan sehingga dapat memecahkan suatu masalah dan memperoleh hasil yang berlaku tidak hanya pada satu orang melainkan pada beberapa percobaan dengan hasil yang sama dan konsisten. Dalam pelaksanaan pembejaaran IPA tematik terdapat beberapa kendala yang memunculkan permasalahan dalam pembelajaran, sehingga dibutuhkan model pembelajaran yang cocok untuk dapat mengatasi permaslahan tersebut. Salah satu model pemblajaran yang digunakan adalah model problem based learning, yang berbasis masalah, yang melibatkan siswa untuk menemukan pemecahan masalah

MEDIA DIGITAL DALAM MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS PEMBELAJARAN IPA SISWA SEKOLAH DASAR

Because teachers continue to dominate learning in the classroom, it is difficult for students to be critical of their learning. The purpose of this study is to describe digital media innovations that improve students' critical thinking skills in learning science in elementary schools. This study uses a literature study design with a qualitative approach. The secondary data used in this study were obtained by means of collecting information based on the literature, analyzing data from national and international journals published in the last five years, and reviewing books. Research findings show that innovative digital media can improve students' thinking skills in learning Natural Sciences (IPA) in Elementary Schools, such as videos, Power Point presentations, e-books, flipbooks, augmented reality, and educational websites

Pengembangan Media Games IPA Edukatif Berbantuan Aplikasi Appsgeyser Berbasis Model PBL untuk Meningkatkan Karakter Peduli Lingkungan Siswa Sekolah Dasar

This type of research is development. The development model used is a 4-D model, consisting of four stages, namely defining, designing, developing, and deploying. The research data obtained from validity, practicality and rights testing. Data collected descriptively. The results showed that the development of educational science game media with the help of the AppsGeyser application based on the Problem Based Learning model to improve the environmental care character of the fifth grade elementary school students developed had met valid, practical and effective criteria with (1) media validity test results, namely the media aspect, the material and language score in the very good category, the validity test of the lesson plan scores in the very good category, and the validity test for the character of environmental care obtains a score in the valid and very valid category (2) the results of the practicality test of instructional media by the teacher and students obtained the value in the very practical category. (3) the results of the effective test in the form of learning outcomes, namely the cognitive, affective, and psychomotor domains each obtained an average score of 84, 83, and 85 in the very good category, and the results of the early student environmental character effectiveness test obtained an average value. 73.9 and 86.6 for the average score in the category are very effective.

Pengembangan Media Pembelajaran Berbasis Teknologi Berbantuan Adobe Flash Cs6 untuk Pembelajaran pada Masa Pandemi Covid-19

Penelitian ini dilatarbelakangi oleh perlunya inovasi berupa media pembelajaran yang tepat untuk proses pembelajaran pada masa pandemi covid 19. Tujuan penelitian ini adalah mengembangkan media pembelajaran berbasis teknologi berbantuan adobe flash cs 6 yang valid untuk digunakan pada masa pandemi covid 19. Penelitian ini merupakan penelitian pengembangan dengan model 4-D. penelitian ini menyatakan bahwa media yang dikembangkan dikategorikan sangat valid oleh pakar ahli. Hal ini membuktikan bahwa media pembelajaran yang dikembangkan sangat layak untuk digunakan. Implikasi dari penelitian ini adalah dapat dijadikan sebagai referensi dalam pengembangan media pembelajaran pada masa pandemi covid-1