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Audit Sampling Untuk Pengujian Pengendalian dan Pengujian Substantif Atas Transakasi
Get PDFAuditors strive to obtain a representative sample when selecting a sample from a population because the items selected from the population are similar to those selected from the population. A representative sample, also called a representative sample, is a sample whose characteristics are nearly identical to those of the population, so that the items taken from the population are similar to those taken from the population. However, in practice, auditors never know whether the sample is representative. This type of research is qualitative descriptive research that focuses on available sources of information about the strength of data analysis. These sources come from various books and publications that discuss existing theories clearly and comprehensively to create text in the form of articles. In practice, auditors cannot know whether a sample is representative or not, even after all testing has been completed. However, auditors can increase the likelihood of a sample being representative by carrying out audit sampling steps correctly. The steps in audit sampling are planning the sample, selecting the sample, conducting the test, and evaluating the results. Two things that can cause sample results to be unrepresentative are nonsampling errors and sampling errors. The purpose of auditing in selecting a sample from a population is to obtain a representative sample. A representative sample is a sample that has the same characteristics as the population. This means that the population items included in the sample are the same as the items not included in the sample
Analisis Sistem Audit Keuangan Sektor Publik Beserta Standar dan Regulasi yang Berlaku
Get PDFPublic sector audits are a crucial element in ensuring accountability and transparency in state financial management. As public demand for good governance increases, the role of public sector audits is increasingly under scrutiny. Public sector audits aim to evaluate whether the use of state financial resources has been carried out economically, efficiently, and effectively, and in compliance with regulations. This type of research is qualitative research, which means collecting data naturally with the aim of interpreting the phenomena that occur where the researcher is a key instrument. The characteristics of qualitative research are: 1) conducted in natural conditions, 2) more descriptive, 3) paying attention to processes as well as products, 4) tending to analyze data inductively. The history of public sector audits in Indonesia began in the reform era with demands for better state financial management, free from corruption, collusion, and nepotism, and accountability. Public sector audits have experienced ups and downs, but continue to develop with the enactment of laws in the field of state finance. The main differences between public sector audits and business sector audits lie in motivation, funding sources, accountability, organizational structure, accounting systems, financial reports, accounting standards, auditors involved, and audit standards used. The public sector financial audit cycle consists of several stages, namely audit planning, establishing regulations, preparing audit programs, conducting audits, making lists of findings, discussing audit results, completing reports, following up on findings, and issuing audit report results. The techniques used in public sector financial audits include analytical procedures, inspections, confirmations, inquiries, calculations, tracing, examining supporting evidence, observations, re-execution, computer-assisted audit techniques, tests of controls, and substantive tests
Developing Book Creator Application as Students’ Worksheet in Reading Narrative Text
Get PDFThis study aimed to develop a Book Creator application-based worksheet for teaching reading narrative texts to junior high school students. The research employed the Research and Development (R&D) method, adapting Borg and Gall’s (2007) model into six stages: research and information collection, data analysis, product design, expert validation, revision, and final product development. Data were collected through student needs analysis questionnaires, and expert validation questionnaires. Based on these findings, the research was carried out through six steps. First, Gathering data and information from students using questionnaires to understand their needs, lacks, and learning needs. Second, Data analysis were analyzed as the foundation for material development. Third, a draft worksheet was developed using Book Creator Application focusing on interactive and structured activities. Fourth, the draft was evaluated through expert validation to ensure its content, design, and relevance. Fifth, revisions were made based on expert feedback to improve clarity and effectiveness. Finally, the validated product received as score of 4.1 in the “good” category, indicating that the developed worksheet is suitable for use in teaching reading narrative texts
Student Diversity and Fulfillment of Curriculum Targets in SDN Tegal Besar 02 Mathematics Subject Knowing Fractions in Class 2B
Get PDFStudent diversity reflects the diversity of Indonesian society at large, including aspects of language, religion, gender, ethnicity and culture. Environmental differences are one form of diversity that is often found in the world of education. Quality education is education that is able to accommodate and meet the needs of each learner without setting aside the achievement of curriculum targets. Meeting the targets of the mathematics curriculum in the midst of student diversity requires a flexible and responsive learning approach.However, 2B learners face more difficult challenges in the learning process, especially when the learning material becomes more complex one of them is in math learning.The purpose of the study was to improve the learning outcomes of grade 2B students in the material of recognizing fractions in Mathematics subjects by using diverse scaffolding. This class action research method consists of several stages, namely planning, acting, observing, and reflecting. The results after the action is given there is a difference in percentage value, the percentage value of students' completeness is 82.14% and 89.28%. Based on the results have met the KKM value set. This research shows that the application of the project-based learning model in learning fractions can improve the learning outcomes of class 2B students at SDN Tegal Besar 02. In addition, the PjBL model also provides a more enjoyable learning experience and is relevant to everyday life.Keberagaman mahasiswa mencerminkan keberagaman masyarakat Indonesia secara luas,meliputi aspek bahasa, agama, gender, etnis, dan budaya.Perbedaan lingkungan merupakan salah satu bentuk keberagaman yang sering dijumpai dalam dunia pendidikan. Pendidikan yang berkualitas adalah pendidikan yang mampu mengakomodasi dan memenuhi kebutuhan setiap peserta didik tanpa mengesampingkan pencapaian target kurikulum. Tujuan dari penelitian ini adalah untuk meningkatkan hasil belajar siswa kelas 2B pada materi mengenal pecahan pada mata pelajaran Matematika dengan menggunakan scaffolding yang bervariasi. Metode penelitian tindakan kelas ini terdiri dari beberapa tahapan,yaitu perencanaan (planning), pelaksanaan (acting), pengamatan (observing), dan refleksi (reflecting). Hasil yang diperoleh setelah tindakan yang diberikan terdapat perbedaan nilai persentase, persentase nilai ketuntasan siswa yaitu 82,14% dan 89,28%. Berdasarkan hasil tersebut nilai yang diperoleh siswa tersebut telah memenuhi nilai KKM yang ditetapkan. Penelitian ini menunjukkan bahwa penerapan model model pembelajaran berbasis proyek dalam pembelajaran pecahan dapat meningkatkan hasil belajar siswa kelas 2B SDN Tegal Besar 02. Selain itu, Selain itu, model PjBL juga memberikan pengalaman belajar yang lebih menyenangkan dan relevan dengan kehidupan sehari-hari
Examining the Relationship Between Learning Motivation in Gamified English Learning and English Competence among Primary School Students
Get PDFGamified learning is widely recognized as an engaging instructional approach that can enhance students' motivation by incorporating elements of play, challenge, and reward. While motivation plays a crucial role in the learning process, it is important to examine whether it truly correlates with language competence, particularly in the context of English as a Foreign Language (EFL) learning. This study aimed to examine the relationship between students’ learning motivation in gamified English learning and their English competence. The participants were 30 fifth-grade students (aged 10–12) from a private primary school in Indonesia, selected through total sampling. A quantitative correlational method was used, employing a motivation questionnaire based on Keller’s ARCS model (Attention, Relevance, Confidence, Satisfaction), and English achievement tests. Data were analyzed using Pearson correlation analysis. The results revealed a very strong and statistically significant positive correlation (r = .996, p < .01) between learning motivation and English competence. These findings suggest that maintaining high levels of student motivation through gamified learning strategies can significantly support academic success in language learning. This study contributes to the growing evidence that motivation is not only an emotional factor but a critical predictor of academic achievement.Pembelajaran gamifikasi secara luas diakui sebagai pendekatan instruksional yang menarik karena mampu meningkatkan motivasi belajar siswa melalui elemen permainan, tantangan, dan penghargaan. Meskipun motivasi memiliki peran yang sangat penting dalam proses pembelajaran, penting untuk diteliti apakah motivasi benar-benar berkorelasi dengan kompetensi bahasa, khususnya dalam konteks pembelajaran Bahasa Inggris sebagai bahasa asing (English as a Foreign Language/EFL). Penelitian ini bertujuan untuk mengkaji hubungan antara motivasi belajar siswa dalam pembelajaran Bahasa Inggris berbasis gamifikasi dengan kompetensi Bahasa Inggris mereka. Partisipan dalam penelitian ini adalah 30 siswa kelas lima (usia 10–12 tahun) dari sebuah sekolah dasar swasta di Indonesia yang dipilih melalui teknik total sampling. Metode penelitian yang digunakan adalah kuantitatif korelasional, dengan menggunakan angket motivasi yang disusun berdasarkan model ARCS dari Keller (Attention, Relevance, Confidence, Satisfaction), serta tes pencapaian Bahasa Inggris. Data dianalisis menggunakan analisis korelasi Pearson. Hasil penelitian menunjukkan adanya korelasi positif yang sangat kuat dan signifikan secara statistik (r = .996, p < 0.01) antara motivasi belajar dan kompetensi Bahasa Inggris. Temuan ini menunjukkan bahwa menjaga tingkat motivasi belajar siswa yang tinggi melalui strategi pembelajaran berbasis gamifikasi dapat secara signifikan mendukung keberhasilan akademik dalam pembelajaran bahasa. Penelitian ini memberikan kontribusi terhadap bukti yang terus berkembang bahwa motivasi bukan hanya faktor emosional, tetapi juga prediktor penting dalam pencapaian akademik
Pengembangan LKS Berbasis Contextual Teaching and Learning pada Pembelajaran Tematik Tema 7 Peristiwa dalam Kehidupan Kelas V SD
Get PDFTujuan dari penelitian ini adalah untuk mengetahui pengembangan berbasis Contextual Teching and Learning pada pembelajaran tematik tema 7 peristiwa dalam kehidupan kelas V SD serta juga untuk mengetahui validasi dan kepraktisan serta respon peserta didik berbasis LKS berbasis Contextual Teching and Learning pada pembelajaran tematik tema 7 peristiwa dalam kehidupan kelas V SD. Jenis Penelitian Penelitian ini termasuk dalam jenis penelitian dan pengembangan atau sering dikenal dengan sebutan Research and Development (R&D). Berdasarkan hasil analisis data dan pembahasan pada penelitian adalah bahwa : Produk LKS yang dikembangkan berkarakteristik CTL, yang terdiri atas kegiatan-kegiatan percobaan, penyelidikan dan pengamatan, dan pengembangan LKS juga disesuaikan dengan perkembangan kognitif anak usia SD. Produk LKS berbasis CTL pada pembelajaran tematik tema 7 telah memenuhi kriteria valid dari penilaian para ahli pada aspek kelayakan isi, kelayakan penyajian, kegrafikan, kebahasaan, dan CTL. Produk LKS berbasis CTL pada pembelajaran tematik tema 7 dapat meningkatkan hasil belajar siswa dengan kriteria sangat valid, terbukti dengan hasil sebesar 82% Valid.Produk LKS berbasis CTL pada pembelajaran tematik tema 7 praktis digunakan dalam pembelajaran, terbukti dengan besar persentase tanggapan dari siswa sebesar 82% sangat valid. Maka pengembangan pengembangan berbasis Contextual Teching and Learning pada pembelajaran tematik tema 7 peristiwa dalam kehidupan kelas V SD yang dikembangankan peneliti dinyatakan sangat layak digunakan sebagai media dalam proses pembelajaran
Pengembangan Media Pop Up Book Berbasis Permainan Ular Tangga Pada Pembelajaran IPAS Materi Tata Surya Kelas IV di SD Negeri 165 Palembang
Get PDFTujuan penelitian ini adalah merancang media pembelajaran berbasis Pop-up book dengan permainan ular tangga. Dalam mata pelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) dengan topik tata surya di kelas IV SD Negeri 165 Palembang. Metode yang digunakan dalam pengembangan media ini model yang di terapka dalam pengembangan media ini adalah model ADDIE, yang mencakup lima tahap: Analisis, Perancangan, Pengembangan, Penerapam, dan Evaluasi. Hasil penelitian mengungkapkan bahwa penggunaan pop-up book yang dipadukan dengan permainan ular tangga mampu meningkatkan pemahaman siswa terhadap materi. Penilaian kelayakan dilakukan melalui validasi oleh ahli materi dan ahli media, yang mengindikasikan bahwa media ini sesuai untuk digunakan dalam proses pembelajaran. Penerapan di kelas IV SD Negeri 165 Palembang menunjukkan bahwa siswa menjadi lebih aktif, termotivasi dan antusias dalam belajar. Dengan kata lain, pop-up book yang mengintegrasikan permainan ular tangga dapat menjadi pilihan media pembelajaran yang kreatif, menarik, dan efektif dalam meningkatkan pemahaman siswa
Peningkatan Motivasi dan Hasil Belajar Peserta Didik pada Model Problem Based Learning Materi Gaya Kelas VII Berbantuan Media PhET di SMPN 3 Sumber
Get PDFPenelitian ini bertujuan untuk meningkatkan motivasi dan hasil belajar peserta didik melalui penerapan model pembelajaran Problem Based Learning (PBL) berbantuan media PhET pada materi gaya kelas VII di SMPN 3 Sumber. Latar belakang penelitian ini didasarkan pada rendahnya motivasi belajar dan capaian hasil belajar peserta didik yang belum memenuhi Kriteria Ketercapaian Tujuan Pembelajaran (KKTP), serta dominannya peran guru dalam proses pembelajaran. Metode penelitian yang digunakan adalah Psenelitian Tindakan Kelas (PTK) dalam dua siklus yang masing-masing terdiri atas tiga pertemuan. Data dikumpulkan melalui angket motivasi belajar dan tes hasil belajar kognitif. Hasil penelitian menunjukkan bahwa motivasi belajar peserta didik mengalami peningkatan dari siklus I ke siklus II, dengan seluruh aspek motivasi (attention, relevance, confidence, satisfaction) berada pada kategori tinggi dan mendekati kategori sangat tinggi. Hasil belajar kognitif juga meningkat secara signifikan, dengan rata-rata nilai naik dari 68,08 menjadi 79,23 dan ketuntasan klasikal meningkat dari 62% menjadi 77%. Temuan ini menunjukkan bahwa penerapan model PBL berbantuan media PhET mampu meningkatkan motivasi dan hasil belajar peserta didik secara efektif. Penelitian ini merekomendasikan kepada pendidik agar menggunakan pendekatan pembelajaran berbasis masalah dan teknologi yang adaptif terhadap karakteristik peserta didik dalam rangka menciptakan proses belajar yang aktif, bermakna, dan menyenangkan
Improving Reading Comprehension Skills in Reading
Get PDFThe ability to comprehend reading materials is one of the key components in the learning process, as it directly affects students' mastery of various academic subjects. In the context of English as a Foreign Language (EFL) education, reading comprehension is not only important as a fundamental skill but also serves as a foundation for developing other language skills such as writing, speaking, and listening. However, many students still encounter difficulties in understanding English texts. These problems are often caused by several factors, including limited vocabulary, low motivation and interest in reading, as well as monotonous and unvaried teaching methods.This study aims to describe and analyze effective strategies for improving students’ reading comprehension skills through a literature review using a descriptive qualitative approach. By examining various scholarly sources and previous research, it was found that reading techniques such as skimming (reading quickly to grasp the main idea) and scanning (reading to locate specific information) are proven to be effective in improving reading efficiency. In addition, the application of cognitive and metacognitive strategies such as predicting text content, generating questions before and during reading, summarizing important information, making inferences from context, visualizing text, and monitoring comprehension consciously, have shown significant positive impacts on students’ reading comprehension abilities.Furthermore, the effectiveness of reading strategies is also influenced by both internal and external factors. Internal factors include individual learning styles, interest in reading, and student motivation. Meanwhile, external factors consist of the learning environment, the role of teachers in the classroom, and the teaching methods and media used. The combination of these factors determines the extent to which reading strategies can be optimally applied and produce maximal results. By implementing appropriate and varied reading strategies, students are not only able to understand reading content more deeply but also develop into active, reflective, and critical readers. They become better prepared to engage with different types of texts, both in academic contexts and daily life. Therefore, it is crucial for educators to understand the characteristics and learning needs of their students and integrate various relevant strategies and approaches into their teaching process. Teacher support through innovative and interactive instruction plays a vital role in promoting students’ academic success, particularly in reading comprehension skills
Pengembangan Kurikulum dalam Lintas Pembelajaran Pkn dan Relevansinya Bagi Anak Usia Dasar
Get PDFPenelitian ini bertujuan mengembangkan model kurikulum lintas pembelajaran PPKn yang relevan bagi siswa sekolah dasar guna meningkatkan pemahaman terhadap nilai-nilai Pancasila. Metode yang digunakan adalah penelitian dan pengembangan (R&D) dengan model Borg & Gall yang dimodifikasi. Proses penelitian melibatkan guru dan siswa kelas IV dan V dari dua SD di Medan. Teknik pengumpulan data meliputi wawancara, observasi, angket, dan dokumentasi. Hasil uji coba terbatas menunjukkan bahwa integrasi kurikulum lintas pelajaran dapat meningkatkan keterlibatan dan pemahaman siswa terhadap materi PPKn. Faktor pendukung keberhasilan meliputi kesiapan guru, media pembelajaran yang menarik, serta lingkungan belajar yang mendukung. Kendala yang ditemukan antara lain keterbatasan waktu dan pemahaman guru yang belum merata. Secara keseluruhan, kurikulum ini dinilai aplikatif untuk memperkuat pendidikan karakter di tingkat dasar