PERSEPSI AKUNTAN PENDIDIK DAN PRAKTISI TERHADAP INDEPENDENSI PENAMPILAN AKUNTAN PUBLIK DAN ADVERTENSI JASA KANTOR AKUNTAN PUBLIK

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat yang berkepentingan dengan laporan keuangan yaitu praktisi akuntan publik dan akuntan pendidik terhadap independensi penampilan akuntan publik yang meliputi faktor-faktor ikatan kepentingan keuangan dengan klien, audit fee, persaingan antar kantor akuntan publik dan advertensi kantor akuntan publik. Jumlah sampel yang diperoleh adalah 33 orang akuntan pendidik dan 32 orang akuntan publik. Teknik pengambilan sampel menggunakan convenient sampling. Analisis data yang digunakan adalah Mann Whitney test dan independent samples t-test. Berdasarkan hasil analisis data dapat disimpulkan:1) Hasil pengujian independent Sample t-test untuk variabel ikatan keuangan dan hubungan usaha dengan klien menunjukkan bahwa persepsi akuntan pendidik dfan praktisi mempunyai perbedaan yang signifikan. Hal ini dilihat dari nilai probabalitasnya yaitu 0,000 (p<0,05) maka Ho ditolak dan Ha diterima 2) hasil pengujian Mann Whitney Test diperoleh nilai probabilitas untuk variabel audit fee sebesar 0,009 nilai probabilitas untuk variabel persaingan antar kantor akuntan publik sebesar 0,009; dan nilai probabilitas untuk variabel advertensi kantor akuntan publik sebesar 0,020 hal ini menunjukkan bahwa persepsi praktisi dan akuntan pendidik mempunyai perbedaan yang signifikan terhadap ketiga faktor independensi penampilan akuntan publik. Hal ini dilihat dari nilai probabilitasnya yang lebih kecil dari 0,05 (p < 0,05) maka Ho ditolak dan Ha diterima. Jadi dapat disimpulkan bahwa terdapat perbedaan persepsi antara dosen akutansi dan praktisi tentang independensi penampilan akuntan publik

Kesesuaian Bahan Ajar Laman hallodeutschschule.ch untuk Pembelajaran Keterampilan Berbicara Bahasa Jerman Kelas XI Semester 2 SMAN 1 Tarik

Speaking is the most important part of learning language skills, especially German at SMAN 1 Tarik. Having the ability to speak qualified and skilled is a must for students. Given the comparasion of the percentage value of speaking skills that students have to achieve is 50% of all skills. In reality, based on a preliminary study through distributing questionnaires to students and teacher at SMA Negeri 1 Tarik, it is assumed that speaking is a difficult skill to achieve. In learning activities, students who are less skilled at speaking tend to be passive. An indicator of someone skilled in speaking is often listening. However, the problem is the lack of availability of teaching materials that can support learning. Therefore, an alternative is needed to add teaching materials for speaking skills. One of them is by using web pages such as hallodeutschschule.ch. The hallodeutschschule.ch page is a site developed by a course institution that specializes in teaching or training of the German language. On this page has a download menu containingGerman language materials from from the A1 – C1 level of language and can be downloaded for free. This scientific article examines the suitability of the teaching materials of the page hallodeutschschule.ch forlearning German speaking skills in class XI semester 2. The aim of this article is to describe the results of an analysis of the suitability of the hallodeutschschule.ch page teaching materials as additional to learning the skills of speaking. This scientific article uses a qualitative approach to the type of literature study. Thedata source from the page hallodeutschschule.ch. The data analysis is audio text on Lehrmittel Hallo A1 in the form of an oral text consists of 19 lessons. The theory used for the analysis is the theory of the selection criteria for teaching materials of Andi Prastowo (Prastowo (2012: 389) and the Ministry of National Education (2006). Then from the both theories used as a reference to make an instrument for analyzing the suitability of the material with the 2013 curriculum. Data analysis used content analysis techniques. The data analysis process refers to the material suitability analysis instruments of several aspects. Some aspects are : 1) Conformity with the theme, 2) suitability of the material with KD 4.4.1, 3) Conformity with both the indicator and the purpose learning, 4) suitability of the type of material based on cognitive aspects of basic competencies. Through a series of analyzes, the results obtained that the entire material on the hallodeutschschule.ch page has conformity with the 2013 curriculum material. So it can be used as teaching material for speaking skills

PEMBERIAN PENGUATAN OLEH GURU PENDIDIKAN AGAMA ISLAM DI SEKOLAH MENENGAH PERTAMA NEGERI 2 TANDUN KABUPATEN ROKAN HULU

Penelitian ini bertujuan untuk mengetahui bagaimana keterampilan guru Pendidikan Agama Islam dalam memberi penguatan dan faktor apa saja yang mempengaruhi keterampilan guru dalam memberi penguatan di Sekolah Menengah Pertama Negeri 2 Tandun Kabupaten Rokan Hulu. Subjek penelitian ini adalah guru Pendidikan Agama Islam di Sekolah Menengah Pertama Negeri 2 Tandun Kabupaten Rokan Hulu, dan objek penelitiannya adalah keterampilan guru dalam memberi penguatan. Jenis penelitian yang penulis gunakan adalah kuantitatif yang bersifat deskriptif, pengumpulan data dilakukan dengan menggunakan metode observasi, wawancara dan dokumentasi. Berdasarkan data yang diperoleh dilapangan dapat disimpulkan bahwa keterampilan guru Pendidikan Agama Islam dalam memberi penguatan di Sekolah Menengah Pertama Negeri 2 Tandun Kabupaten Rokan Hulu dapat dikategorikan “Terampil”, karena berada pada rentan 61-80% yaitu 66,66%. Adapun faktor yang mempengaruhi keterampilan guru Pendidikan Agama Islam dalam memberi penguatan di Sekolah Menengah Pertama Negeri 2 Tandun Kabupaten Rokan Hulu yaitu karena latar belakang pendidikan guru yang berasal dari keguruan dan pengalaman mengajar yang sudah memadai. Kata Kunci: Penguatan, Pendidikan Agama Isla

PENERAPAN MODEL PBL (PROBLEM BASED LEARNING) PADA PEMBELAJARAN IPA SISWA KELAS V SD

Abstract: The Application of PBL ( Problem Based Learning) Model in Science of fifth grade at Elementary School. The aim of this research is increase process and product of Science at fifth grade in Mudal State Elementary School with applying PBL model. This research is classroom action research (CAR). The research is done in three cycles, a cycle contain of planning, action, observation, and reflection. The subject is fifth grade in Mudal State Elementary School which is contain 21 students. The product of the research show that application of PBL model can increase process and product of study in Science of fifth grade in Mudal state elementary school. Key word : PBL, learning, science Abstrak: Penerapan Model PBL ( Problem Based Learning) pada Pelajaran IPA Siswa Kelas V SD. Tujuan penelitian ini adalah untuk meningkatkan proses dan hasil belajar mata pelajaran IPA siswa kelas V SD Negeri Mudal dengan menerapkan model PBL. Penelitian ini merupakan penelitian tindakan kelas ( PTK ). Penelitian dilaksanakan dalam tiga siklus, dengan tiap siklus terdiri atas perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah siswa kelas V SD Negeri Mudal yang berjumlah 21 siswa. Hasil penelitian menunjukkan bahwa penerapan model PBL dapat meningkatkan proses dan hasil belajar IPA siswa kelas V SD Negeri Mudal.   Kata Kunci: PBL, pembelajaran, IP

Implementation of Discovery Learning Model to Increase Student Interest and Learning Outcomes

This research aims to increase student interest and improve learning outcomes using the discovery learning model. This research uses the Action Research method. This research method starts with the planning, action implementation, observation, and reflection stages. Data Collection Techniques and Tools This research uses tests and observations. This class action was carried out at SMAN 1 Sungai Menang to determine students\u27 interests and learning outcomes regarding applying the discovery learning model. This research shows an increase in interest, namely from 70.36% to 84% and student learning outcomes from the first and second cycles, namely from 25.92% to 85.17%. This increase is visible after implementing the discovery learning model, which can improve students\u27 interests and learning outcomes. This research is implemented in two cycles; in the first cycle stage, the teacher provides a stimulus for students to identify and respond to problems and encourages students\u27 critical thinking. In the second cycle, the teacher raises enthusiasm for learning by increasing students\u27 interest in searching for related information and changing learning methods to make them more fun and interactive, such as through discussion activities that increase students\u27 self-confidence and knowledge

EFEKTIVITAS MODEL PEMBELAJARAN SAVI (SOMATIC, AUDITORY, VISUALIZATION, INTELLECTUALLY) BERBASIS MEDIA FLASHCARD TERHADAP MINAT BELAJAR IPS SISWA KELAS V SDN 137 PALEMBANG

This research is motivated by the low interest in learning of fifth grade students at SDN 137 Palembang on social studies material in learning Theme 1 Sub-theme 2. The purpose of the research is to find out (1) the application of the SAVI learning model (Somatic, Auditory, Visualization, Intellectually) based on flashcard media in social studies learning. . class V SDN 137 Palembang, (2) the effectiveness of the flashcard-based SAVI (Somatic, Auditory, Visualization, Intellectually) learning model. This study used a quasi-experimental method with a pretest-posttest non-equivalent control group design. Total sampling is used for sampling. In this study, there were two classes with 42 students, namely class V A as the experimental class and class V B as the control class. Data analysis used t-test using SPSS 25. With a significance value of 5% or 0.05, the tcount was 6.062 so that the ttable was 2.021 and the significant value (2-tailed) = 0.000 &lt;0.05. Thus it can be said that tcount &gt; ttable, then ho is rejected. This shows that there is a difference in learning interest between the experimental class and the control class

EFEKTIVITAS MODEL PEMBELAJARAN SAVI (SOMATIC, AUDITORY, VISUALIZATION, INTELLECTUALLY) BERBASIS MEDIA FLASHCARD TERHADAP MINAT BELAJAR IPS SISWA KELAS V SDN 137 PALEMBANG

This research is motivated by the low interest in learning of fifth grade students at SDN 137 Palembang on social studies material in learning Theme 1 Sub-theme 2. The purpose of the research is to find out (1) the application of the SAVI learning model (Somatic, Auditory, Visualization, Intellectually) based on flashcard media in social studies learning. . class V SDN 137 Palembang, (2) the effectiveness of the flashcard-based SAVI (Somatic, Auditory, Visualization, Intellectually) learning model. This study used a quasi-experimental method with a pretest-posttest non-equivalent control group design. Total sampling is used for sampling. In this study, there were two classes with 42 students, namely class V A as the experimental class and class V B as the control class. Data analysis used t-test using SPSS 25. With a significance value of 5% or 0.05, the tcount was 6.062 so that the ttable was 2.021 and the significant value (2-tailed) = 0.000 &lt;0.05. Thus it can be said that tcount &gt; ttable, then ho is rejected. This shows that there is a difference in learning interest between the experimental class and the control class

Performance Evaluation Zeta Converter Using PI Controller for Energy Management in DC Nanogrid Isolated System

Renewable energy is needed as an alternative energy source. One of the implementations of renewable energy is the Solar Power Plant (PLTS). PLTS is a component that uses solar cells to convert solar energy into electrical energy. Unfortunately, the output power of this solar cell depends on the intensity of the light which causes the output power to enter the load to be unstable. Sometimes the PV power decrease because of the shading effect. From this problem a converter is needed to keep the system output voltage. The converter used in this research is the zeta converter. This Zeta converter can operate like a buck boost converter. The output of the system used is not stable. So that to stabilize it requires good control. In this paper using PI controller to control this system in order to keep the output system stable. 3. The error generated using the PI Control on the system is only 0.34%

Knowledge, eating patterns, and hypertension among elderly in the coastal areas of Bangkalan, Indonesia

Hypertension is a non-communicable disease which frequently occurs in the elderly. This study aimed to assess hypertension and knowledge as well as hypertension and eating patterns among elderly in the coastal areas. The design of this study is cross-sectional study. The population in this study were elderly with hypertension who lived in the Sukolilo Health Center area in Bangkalan. The sample was selected using simple random sampling of 110 elderlies. The inclusion criteria were elderly who were aged ≥60 years old with systolic blood pressure (SBP) of &gt;140 mmHg and diastolic blood pressure (DBP) of &gt;90 mmHg. The instrument was food frequency questionnaire (FFQ). The blood pressure was measured by using standard operating procedures. The data were analyzed by the Spearman’s rank test. The results indicated that most of the respondents were lack of knowledge of 66 people (29.1%) and had a poor eating pattern of 78 people (70.9%). Most of the respondents were in the moderate hypertension of 52 people (47.3%). The statistical analysis indicated a relationship between knowledge and the incidence of hypertension of p=0.004 (p&lt;0.05; r=0.974). In conclusion, understanding about blood pressure control is required to prevent hypertension

Pengembangan Media Pembelajaran IPA Berupa Kartu Domino Modifikasi pada Materi Struktur dan Fungsi Tumbuhan Kelas IV SD Negeri 13 Banyuasin 1

Penelitian pengembangan ini bertujuan (1) untuk mengetahui kevalidan media pembelajaran berupa kartu domino modifikasi untuk siswa kelas IV SD, (2) untuk mengetahui kepraktisan media pembelajaran berupa kartu domino modifikasi untuk siswa kelas IV SD. Metode yang digunakan pada penelitian ini adalah penelitian pengembangan (Research and Development) dengan model 4D. Pada pengembangan produk ini mendapatkan hasil yaitu, validasi ahli materi yang di dapatkan hasil  77% dengan kategori “valid”,pada ahli media mendapatkan hasil 96% dengan kategori “sangat valid”, dan ahli bahasa mendapatkan hasil 96% dengan kategori”sangat valid”. Serta 2 kali uji coba yang terdiri dari: 1. One to One 2. Small Group. Sedangkan penilaian siswa pada uji coba one to one didapatkan hasil dengan kategori “sangat praktis” dengan nilai rata-rata sebesar 91.6 % penilaian siswa dalam uji coba small group didapatkan hasil dengan kategori “sangat praktis” dengan nilai rata-rata sebesar 90.3 %