MODEL PEMBERDAYAAN KOPERASI WANITA SEBAGAI UPAYA PENINGKATAN KESEJAHTERAAN MASYARAKAT

Peningkatan kesejahteraan dengan pemberdayaan perempuan melalui keterlibatan koperasi wanita (kopwan) sebagai fasilitator sudah sangat diperlukan. Penelitian ini bertujuan mengidentifikasi dan memetakan kondisi ekonomi koperasi wanita (kopwan) dan anggotanya di Kota Semarang dan merumuskan model pemberdayaan koperasi wanita yang sesuai dengan peta kondisi awal dan menguatkan pengembangan usaha produktif pada anggotanya. Metode analisis yang digunakan untuk mengidentifikasi kondisi ekonomi kopwan dan anggotanya, serta merumuskan model pemberdayaan melalui loka karya dan diskusi grup terfokus. Penelitian ini telah mengidentifikasi kunci pemberdayaan kopwan, antara lain: (a) ketentuan penerimaan anggota baru yang berorientasi pada potensi usaha produktif calon anggota, (b) Transparansi aturan dan prosedur operasional baik simpan maupun pinjam serta pelaporan berkelanjutan dengan pengawasan yang efektif, (c) Ketentuan, prosedur, dokumen dan persyaratan pengajuan pinjaman serta penyampaian pinjaman yang berorientasi pada pengembangan usaha produktif anggota, (d) Pemahaman peran penting simpan dan pinjam anggota secara berkualitas dalam pengembangan usaha produktif, (e) Sistem akuntansi dan pengolahan laporan keuangan harus mendukung akuntanbilitas keuangan sehingga menambah keyakinan anggota untuk mengembangkan usaha produktif dengan fasilitasi dari kopwan

Investigating the Existing of Environmental Management Accounting for Better Environment Management: A Case Study in a University

This paper aims at investigating the existence of EMA in University and the role it plays in improving environmental performance. The current research is a case study conducted in State University of Semarang. The data are collected through in-depth interview. Furthermore, the data are validated using triangulation technique by cross-checking them against the available data such as SOP, budget and strategic plan. The result finds that State University of Semarang has implemented EMA well. Their accounting recording is even done based on the existing activities. There are only few EMA-related studies in College setting. This research gives some contibrution by providing information particularly regarding the implementation of EMA in University, how EMA can be used to manage environmental costs and it can also be used to prepare strategies to improve environmental performance. Keywords: Environmental management accounting, managing environmental cost, university DOI: 10.7176/EJBM/11-8-06 Publication date:March 31st 201

Conservationist Leadership Style and Corporate Culture in Indonesian Private Banks

The purpose of this study is to determine the direct and indirect influences of conservationist leadership styles  andcorporate culturetoward budgetary participation and managerial performance.The population of the studyis the managers and employees of private banks in Semarang. Quantitative analysis was done through primary data collection using questionnaire. The collected data are then analyzed using path analysis techniques. Based on the first result of the study, the conservationist leadership styles successfully moderate the variable of budgetary participation on the managerial performance of private banks. The most appropriate conservationistleadership styles  for the private banks managers are open and humanist styles. Second, corporate cultureof the private banks successfully moderatesthe budget participation on the managerial performance. The elements forming thecorporate culture will encourage the creation of good managerial performance. Third, the budgetary participation influences the managerial performance. Therefore, all employees should be involved in the budgeting to obtain the best and the most precise budget to be used as a guidelines and reference for the private banks in running their business activities. Keywords: conservationist leadership styles; corporate culture; budgetary participation; managerial performance of private banks DOI: 10.7176/EJBM/12-3-03 Publication date: January 31st 202

Pengaruh Kepemimpinan Kepala Sekolah Dan Keaktifan Guru Dalam Mengikuti Mgmp Terhadap Kinerja Guru

Nowadays, the teachers' performance did not meet the expectation based on the competencies. There were many problems related to their performance such as; only a few teachers who did classroom action research, creating the lesson plans which were not supported by the learning media, the lack of learning sources, delivering the lesson without using creative learning so students were difficult to get the lesson. The factors which could influence the teachers' performance were the principals' leadership, the teachers' activeness to join the Subject Teachers Forum/ Musyawarah Guru Mata Pelajaran (MGMP). Thus; the problem of the study: was there any influence of the principals' leadership, the teachers' activeness to join MGMP toward the Economics/ Accounting teachers' performance of Senior High Schools in Kendal either partially or simultaneously? It was a population research so 35 Economics/ Accounting teachers of State Senior High Schools in Kendal as the samples. The data were analyzed by percentage descriptive analysis and doubled linear regression analysis. Based on the result of the study; simultaneously the principals' leadership and the teachers' activeness to join MGMP influenced positively and significantly up to 55.5% toward the Economics/ Accounting teachers' performance of State Senior High Schools in Kendal and partially, the 1st variable (The principals' leadership) influenced up to 43.16%, whereas the 2nd variable (The teachers' activeness) influenced only 16%

The Mediating Role of Attitude Toward Money on Students’ Financial Literacy and Financial Behavior

This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. This research was conducted at Economics Faculty of State University of Semarang or UNNES with its sample being students who had taken budgeting and financial management courses. The sample was taken using proportionate random sampling and 230 respondents were obtained. The data were collected using questionnaire and they were then analyzed using descriptive analysis and path analysis. Based on the first research result, it was found that financial literacy had direct influence on financial behavior. High financial literacy determined a good financial behavior in the future. Secondly, attitude toward money successfully mediated the influence of financial literacy on students’ financial behavior. Thirdly, attitude toward money has a direct influence on financial behavior. In general, students have good financial literacy, attitude towards money, and financial behavior. This allowed them to have a clear priority for their future

Pengaruh Kosa Kata Bahasa Inggris, Dasar Komputer Dan Akuntansi Terhadap Prestasi Belajar Myob

The purpose of this study was to determine the influence either partially orsimultaneously of English vocabulary mastery, basic computer and basic accountingtoward the learning achievement of MYOB accounting computer at class XI AccountingSkills Competency at SMK N 1 Bawang in the academic year of 2011/2012. Thepopulation of the study was 94 students and they were all the respondents. The datawere collected by test and documentation. Then, the data were analyzed by percentagedescriptive analysis and multiple linear regression analysis. The result of the studyshowed that simultaneously, English vocabulary mastery, basic computer and basicaccounting influenced the learning achievement significantly for 23.7%, partiallyEnglish vocabulary mastery influenced the MYOB accounting computer learningachievement for 7.95%, basic computer mastery influenced it for 5.15%, and basicaccounting mastery influenced it for 7.51%. It means that the good mastery of Englishvocabulary, basic computer and basic accounting can improve the learningachievement of MYOB accounting computer

Analyzing the factors affecting the use behavior of the SIRADI system through behavioral intention as the mediating variable using the UTAUT 2 model

This study aimed to examine the effects of the independent variables, i.e., performance expectancy, effort expectancy, social influence, facilitating conditions, and habit, on the dependent variable, SIRADI’s use of behavior through behavioral intention as a mediating variable. The population was 350 Department of Economics Education students, and the Slovin formula calculated 187 respondents. Data are collected by distributing questionnaires and analyzed using SEM (Structural Equation Model) with the Smart-PLS 3.3 application. The results showed that the study model used was valid and reliable. Based on the hypothesis test, it was found that of the 13 hypotheses, eight were accepted and five were rejected. Social influence has the most significant effect on behavioral intention at 40.4%. Habit has the most significant effect on SIRADI’s use behavior, at 32.7%. Then, behavioral intention as a mediating decreases the effect of habit on SIRADI’s user behavior by 13.4%. This study concludes that there is a partial effect of performance expectancy, effort expectancy, social influence, facilitating conditions, and habits on SIRADI’s use behavior. This study suggests that the higher education institution needs to review the development of services at SIRADI to fulfill the expectations of its users

PENGARUH KOSA KATA BAHASA INGGRIS, DASAR KOMPUTER DAN AKUNTANSI TERHADAP PRESTASI BELAJAR MYOB

The purpose of this study was to determine the influence either partially orsimultaneously of English vocabulary mastery, basic computer and basic accountingtoward the learning achievement of MYOB accounting computer at class XI AccountingSkills Competency at SMK N 1 Bawang in the academic year of 2011/2012. Thepopulation of the study was 94 students and they were all the respondents. The datawere collected by test and documentation. Then, the data were analyzed by percentagedescriptive analysis and multiple linear regression analysis. The result of the studyshowed that simultaneously, English vocabulary mastery, basic computer and basicaccounting influenced the learning achievement significantly for 23.7%, partiallyEnglish vocabulary mastery influenced the MYOB accounting computer learningachievement for 7.95%, basic computer mastery influenced it for 5.15%, and basicaccounting mastery influenced it for 7.51%. It means that the good mastery of Englishvocabulary, basic computer and basic accounting can improve the learningachievement of MYOB accounting computer

Model Konseptual Pengembangan Efikasi Mengajar Calon Guru Jurusan Pendidikan Ekonomi

Tujuan penelitian ini menjelaskan pengaruh (1) persiapan program pembelajaran; (2) sikap terhadap profesi guru; dan (3) pengalaman mengajar terhadap efikasi mengajar. Populasi penelitian adalah semua mahasiswa Jurusan Pendidikan Ekonomi yang melakukan micro teaching. Pengambilan sampel menggunakan teknik proportionate random sampling. Data dianalisis menggunakan analisis deskriptif dan analisis jalur. Hasil penelitian menunjukkan bahwa persiapan program pembelajaran, sikap terhadap profesi guru, pengalaman mengajar, dan efikasi mengajar baik. Terdapat pengaruh positif persiapan program pembelajaran terhadap efikasi mengajar secara langsung maupun tidak langsung melalui pengalaman mengajar. Terdapat pengaruh positif persiapan program pembelajaran terhadap efikasi mengajar melalui sikap profesi guru, dan terdapat pengaruh yang positif sikap profesi guru terhadap efikasi mengajar baik langsung maupun melalui pengalaman mengaja