Integrasi Budaya Kewirausahaan ke dalam Pembelajaran Mata Kuliah Restoran

This researchintended to conduct the integrated entrepreneurship culture<improve the subject of Restaurant, so that study can be more effective and qualifiedin the future< Peculiarly this research intended to find out the methods or learningstrategicin integrating entrepreneurship and to know the result reached bystudents in integrating entrepreneurship study at management aspecL The subjectof this researchwas students who taken the subject of Restaurant at UndergraduateProgram of Food and Fashion Engineering Education< The object is integratedentrepreneurship culfurizationwith the subject of Restaurant at managementaspecL Research procedure is conducted based on action research method whichare planning, action, observation and reflection, treated in 6cyc1es< The result ofresearch indicatesthat the integration of entrepreneurship culture can improve themanagerial competencyof students at subject of RestauranL Gradually, thecompetency was increasing from first rotation to sixth, that is at non formalrestaurant group,equal to 10 % with the average improvement of 2 %, formalrestaurantgroup 27,5 % with the average improvement of 5,5 %, and cake & bakerygroup 10% with the average improvement of 2 %< The result of action executionshowsthat the step of study consisted of (a) modules learning, (b) field visiting (c)business plan making, (d) implementation of business plan, (e) monitoring,reflectingand evaluating, which is applicable to improve the study quality

Analisis Pengaruh Book-tax Differences Terhadap Persistensi Laba

This study aims to obtain empirical evidence about the role of differences between accounting income and taxable income (book-tax differences) of earnings one period ahead. In addition this study aims to test whether the difference between accounting earnings and taxable income will also affect investors' assessment of earnings persistence in the future. The hypothesis proposed is: (1) firms with large book-tax differences has a lower accounting earnings persistence than firms with small book-tax differences, (2) firms with large book-tax differences has a persistence of accrual components is lower than companies with small book-tax differences. The samples used were 40 companies listed in Indonesia Stock Exchange (IDX), and publish audited financial statements are consistent in the year 2000-2005. The data was collected using purposive sampling. The statistical methods used are panel data regression. The results showed that firms with large large book-tax differences of having lower earnings persistence than firms with small large book-tax differences. However, the low persistence of earnings is not statistically proven due to the accrual component. Investors have not been able to distinguish the information contained in accruals and cash flow component in determining the persistence of earnings. Information about the size of the large book-tax differences contained in accruals component can not affect investors' assessment of earnings persistence in the futur

Model Pemberdayaan Perempuan Miskin melalui Pelatihan Kewirausahaan Berbasis Potensi Lokal di Kecamatan Wedi Kabupaten Klaten

His research is aimed to: depict the pro ile of the poor women in Kecamatan Wedi, Kabupaten Klaten, doing measurement towards the potential of entrepreneurship spirit of the poor women in Kecamatan Wedi, Kabupaten Klaten, and understanding the effectiveness of project based model (PBL) as the model of entrepreneurship training for the poor women in Kecamatan Wedi, Kabupaten Klaten based on their local resources. Data were collected from the secondary data and primary data. Data were analysed using the interactive model analysis. The result of this research showed that the poor women at Kecamatan Wedi: 1) live in dirty houses, have limited acces of primary education and the lower salary, 2) have high spirit for doing entrepreneurship. It indicates that they have a high potential for success if they get appropriate treatment of entrepreneurship, 3) have a high performance as an entrepreneur since the get entrepreneurship training using the PBL model. It is indicated that the model has a high effectiveness to use as a model of trainin

Pemanfaatan Sumber Belajar Internet untuk Meningkatkan Kreativitas Penyajian pada Mata Kuliah Pengolahan Makanan Oriental

Penelitian ini bertujuan mengetahui: (1) pemanfaatan sumber belajar internet mata kuliah Pengolahan Makanan Oriental, (2) pengaruhnya terhadap prestasi (nilai penyajian) mahasiswa, dan (3) pendapat mahasiswa terhadap pembelajaran tersebut. Penelitian ini termasuk penelitian tindakan kelas. Subyek penelitian ini adalah mahasiswa semester 3 Program Studi Teknik Boga (D3) sebanyak 26 orang, yang mengambil Mata Kuliah Pengolahan Makanan Oriental. Penelitian dilakukan di Laboratorium Boga Jurusan PTBB pada tahun 2006. Teknik pengumpulan data dengan observasi, angket, dan dokumentasi. Model disain yang digunakan adalah model Kemmis & Mc Taggart meliputi tiga langkah yaitu planning, acting and observing, dan reflecting dengan tiga siklus perlakuan. Data dianalisis dengan deskriptif kuantitatif. Hasil penelitian disimpulkan bahwa: (1) pemanfaatan sumber belajar internet pada mata kuliah Pengolahan Makanan Oriental memerlukan tiga siklus dengan perlakuan pada siklus ketiga adalah searching, mancetak hasil/ print, dan mengkaji kulinari, (2) sumber belajar internet dapat meningkatkan nilai penyajian mata kuliah Pengolahan Makanan Oriental dari nilai 2,5 (cukup sesuai – sesuai) menjadi 3,35 (sesuai – sangat sesuai), (3) mahasiswa berpendapat bahwa sumber belajar internet pada mata kuliah Pengolahan Makanan Oriental dapat lebih menambah wawasan tentang penyajian makanan oriental dan dapat membuat mahasiswa lebih kreatif serta lebih memahami kulinari makanan oriental

Kesiapan Mahasiswa Pendidikan Teknik Boga dalam Pelaksanaaan Pembelajaran Mata Kuliah Manajemen USAha Boga di Program Studi Pendidikan Teknik Boga Ptbb Ft Uny

The objectives of this study are (1) to investigate the implementation of the culinary business management course, (2) to investigate the students\u27 readiness in preparing culinary business management course, (3) to find out the students\u27 readiness in the implementation of the culinary business management course, and (4) to find out the obstacles in the learning process of this course. This study was employing descriptive approach in 16 March – 31 October 2012 at Culinary Education Study Program of Faculty of Engineering, Yogyakarta State University. The population was the students of Culinary Education Study Program who joined culinary business management course among the second semester students in the academic year of 2011/ 2012. The sampling technique was using random sampling with the total respondents of 72 students. The data were collected by using interview, questionnaire, and observation while the data were analyzed by using quantitative and qualitative descriptive. The findings revealed that firstly, the implementation of the learning of culinary business management course consisted of the opening preparation of the new business, the managing process, and the assessment that covered active participation, independent task, group work, practice, and final examination with 53% of the students achieved A, 28% of them achieved A- , 17% of them achieved B+, and 4% of them achieved B. Secondly, students\u27 readiness in implementing the culinary business management course can be categorized as “very high” category with 12.5% and the category of “high” with 87.5%. Thirdly, students\u27 readiness in the culinary business management course was in the category of “very high” with 16.67% and the category of “high” with 83.33%. Lastly, the obstacles in implementing the learning process of culinary business management were the communication and cooperation among the team, students\u27 loyalty and discipline, insufficient time of the course, and inadequate facilities and tools

Analisis Pengeluaran Pemerintah Sektor Pendidikan Dan Kesehatan Terhadap Indeks Pembangunan Manusia Di Provinsi Riau

This study analyzes the development of Government Expenditure on Education and Health Sectors in Riau Province at period 2003-2012 and its effect to the Human Development Index (HDI). The analytical method used was descriptive quantitative by using Multiple Linear Regression Analysis, with secondary data published by BPS and other related organizations. The result shown the Government Expenditure on education and health sectors simultaneously affect the HDI. Government expenditure on education sector of Riau Province has a positive effect but not significant to HDI in the Riau Province. Government expenditure education sector in the whole district of Riau province has a positive and significant effect to HDI in the Riau Province. Government expenditure on health sector of Riau province has a positive and significant effect to HDI in the Riau Province. Government expenditure on health sector in the whole district of Riau province has a negative effect and insignificant to HDI in the Riau Province