KARYA DOSEN Fakultas Ekonomi UM
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Pengaruh Lingkungan Keluarga Dan Disiplin Belajar Terhadap Prestasi Belajar Pada Mata Pelajaran Akuntansi
No full textThis research examines the effect of family environment and disciplinary to study accounting on student achievement. Population of this research are 113 students, the sample are 57 students of class XI IPS. Sampling method was done by purposive sampling. Multiple regression is used to analyze data. The results show (1) There is a positive effect of family environment on learning achievement in accounting subjects, (2) There is a positive effect of disciplinary to study accounting on learning accounting subjects, (3) There is a simultanous effect between family environment and disciplinary on student achievement. Keywords: family environment, discipline of learning, learning achievemen
Studi Perbandingan Hasil Belajar Model Pembelajaran Peta Pikiran dan Model Pembelajaran Peta Konsep Pada Mata Pelajaran Akuntansi Kelas XI SMA
No full textThis study aims to determine of differences in learning outcomes of accounting students who are taught through mind map concept map. The subjects 34 senior high school social studies were students in grade XI IPS 1 as an experimental class and 34other in same grade as control class. The results showed that the average cognitive learning outcome of experiment class higher than the control class, while affective, and psychomotor learning outcomes the group had no significant difference. Based on this study is recommended for teachers of accounting using mind maps learning model in advance to increase students' cognitive learning outcome
DEVELOPMENT OF TRAINING MATERIALS BASED ARCHIVAL LOCAL POTENTIAL IN THE FRAMEWORK OF STUDENT EMPOWERMENT PROGRAMS BUILT AROUND MALANG LABSOSDIK AT SMK
No full textTeaching material is information, and text tools needed instructor /lecturer /teacher to review the planning and implementation of learning. Teaching materials are any materials used to assist / lecturers / teachers / instructors in teaching and learning activities in class. The material in question can be •written material or material not written. (National Center for Vocational Education Research Ltd/National Center for Competency Based Training). Teaching materials is a set of systematically arranged material either in writing or not so as to create the environment / atmosphere that allows students / student / subject teaching to learning. Development refers to the three priorities of community development in health, education, and economic development program which is a target schools or the Laboratory of Social and Education (Labsosdik). SMK Kepanjen is one of the target area labso'sdik Malang Department of Education directed the development of the area of education. Activities focused on archival education to support the development of local potentials in the form of archival training and preparation of archival materials for teachers training SMK. This event was attended by teachers who have an interest to teach at his school Archives. Through this training vocational teachers are expected to have the ability to explore different types of activities Filing, Filing for teaching materials that can be taught in their respective schools., So that it can help the development of the region as a destination by presenting a variety of educational activities in vocational setempat.Kegiatan Filing is being carried out in collaboration determining achievement of the ISO in vocational activities, resulting in a synergy of learning mutual empowerment. Keywords : Teaching materials, Filing, Local Potential, Patronage Labsosdi
Penanaman Nilai-Nilai Kewirausahaan UKM dalam Membentuk Kepribadian Enterpreneurship Muslim
No full textUsaha Kecil dan Menengah (UKM) adalah organisasi spesifik yang memiliki peran sebagai berikut: UKM sebagai innovator, UKM sebagai pencari peluang untuk memperoleh profit (keuntungan), dan UKM mencoba menghadapi resiko-resiko. Dalam konteks ini, UKM bermula dari bisnis baru dengan produk baru yang melaksanakan ketiga peran tersebut, yaitu innovator, pemerolehan profit, dan keberanian menghadapi resiko-resiko yang menantang, Rumusan nilai-nilai kewirausahaan haraslah menggambarkan pribadi yang integral tidak parsial, karena hams mencerminkan nilai spiritual-religius, yaitu adanya unsur ketauhidan dalam jiwa seorang wirausaha, selain menjadi pribadi yang aktif menjalankan bisnis juga harus memiliki jiwa yang memiliki muatan nilai-nilai yang bersumber dari agama. Kata-kata kunci: nilai-nilai kewirausahaan, ukm, kepribadian enterpreneurship muslim
Pengaruh SILPA dalam Perspektif Kelembagaan terhadap Pertumbuhan Ekonomi Jawa Timur
No full textDecentralization theory says that the greater the degree of decentralization will increase economic growth in the region because it is theoretically evaluated local governments are better able to create public sector efficiency thereby increasing the economic growth areas of the central government. Application of the La\v number 32 and 33 of 2004 on decentralization and the Fiscal Balance between Central and Local Government as a manifestation of the theory is expected to increase the effectiveness and efficiency of local government performance through institutional aspect, the process of delegation of authority from central to local governments. Fiscal decentralization in a region can be positive or negative impact on economic growth, it depends on the readiness of regional institutions in pursuing a policy of fiscal decentralization. This study was conducted to evaluate the five-year post-implementation of fiscal decentralization menja\va east, especially regarding institutional aspects, namely Silpa and violations of the sample consisting of 29 counties and 9 cities in eastern Java. With technical analysis of the GLS (Cross Section Weights), this research produced the following findings: Silpa Budgets in East Java-significant positive effect on economic growth, institutional capacity, as reflected by the level of violations related to negative-no significant effect on growth. This suggests that although not significant, the impact of the strengthening of institutional governance is already in the right direction because the fewer violations will increase growth, two variables (Silpa and Breach) simultaneously have a significant effect on growth. With technical analysis of the GLS (Cross Section Weights), this research produced the following findings: Silpa Budgets in East Java-significant positive effect on economic growth, institutional capacity, as reflected by the level of violations related to negative-no significant effect on growth. This suggests that although not significant, the impact of the strengthening of institutional governance is already in the right direction because the fewer violations will increase growth, t\vo variables (Silpa and Breach) simultaneously have a significant effect on growth. Keywords: Decentralization of Spending, Silpa, Violation of Local, Institutional Capacity, Economic Growth
Dampak Kebijakan Desentralisasi Fiskal terhadap Efisiensi Sektor Publik dan Pertumbuhan Ekonomi di Jawa Timur
No full textDecentralization theory states that the higher degree of centralization mil increase local economic growth, because local government will create public sector efficiently, so it will increase more local economic growth than central government. The implementation of Decentralization Law No. 23 & 33, 2004, and the balance of finance between the central and local government as the manifestation of the theory is expected to increase affectivity and efficiency of local government performance through the delegation process from the central government to the local government. This research was conducted to evaluate 5 years of fiscal decentralization of 29 districts and 9 cities in East Java with fixed effect model (fern) analysis. The result of this research are: (a) decentralization of expenditure has significant positive impact on economic growth, (b) decentralization of expenditure has significant positive impact on inefficiency of public expenditure, and (c) inefficiency of public expenditure has significant negative impact on economic growth. Keywords: decentralization of expenditure, inefficiency of public expenditure, economic growt
Masyarakat Etnis Cina Non Muslim Menabung di Perbankan Syariah (Studi Kasus Pada Nasabah Cina Non Muslim Bank Mandiri Syariah)
No full textInteresting phenomenon, whensomeMuslim communitiesare stilldebating the Islamic banking system (without interest), evenamongnon-Muslims enjoy rollicking bankproducts. Bank Syariah Mandiricus to merslargely consist/non-Muslim Chinese.This study initiated the possibility of applying the Sharia banking development strategy through increased focus attention on potential customers from China among non-Muslims that sharia PTBank Mandiri is a rational customer. The results showed that the factors that affect non-Muslim ethnic Chinese as a customer of PT Bank Syariah Mandiri is a promotion, location, service, Shari'ah and products. Promotion is the main factor to attract non-Muslim ethnic Chinese as a customer of PT Bank Syariah Mandiri, can be used as a cornerstone of marketing strategy. Keywords: factor analysis, shariah bankin
Faktor-Faktor Yang Mempengaruhi Efektivitas Komite Audit Dalam Mewujudkan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance)
No full textThe purpose of this research was to know factors that were perceived by auditor affecting the audit committee effectiveness in implementing good corporate governance. The research respondents were of 60 auditors who worked in the accounting firm in Malang and Surabaya (response rate was 72.9%). This research examined 6 variables, including (1) audit committee composition, (2) existence of the charier and clear sense of mission, (3) leadership of audit committee, (4) quality of relationship with internal auditor, (5) quality of relationship with external auditor, and (6) performance evaluation. Examination was conducted by using double regression analysis. Result of statistical test indicated that all independent variables had significant influence that was significant with dependent variables. However, only audit committee composition and performance evaluation had significant influence toward audit committee effectiveness perceived by auditors, while variable having most dominant influence toward the audit committee effectiveness perceived by auditor was performance evaluation. Keywords: effectiveness, good corporate governance, audit committee
Pendidikan Ekonomi Usia Dini Sebagai Alat Penangkal Konsumerisme Diusia Remaja
No full textPerkembangan usia remaja, tidak dapat terlepas dari masa kanak-kanak, kehidupan masa kanak-kanak akan mewarnai kehidupan di usia remaja dalam segala bidang, bahkan sampai usia tua kadang masih terbawa.Demikian pula dalam masalah pengelolaan keuangan pendidikan yang diterima di usia dini akan sangat mewarnai dalam kehidupan selanjutnya, terutama dalam masalah konsumerisme yang marak akhir-akhir ini. Faktor lingkungan keluarga, faktor lingkungan teman bermain, faktor lingkungan pendidikan formal, dan factor media massa sangat berpengaruh pada pembentukan tingkah laku konsumsi anak. Oleh karena itu diharapkan kepada orang tua agar dapat berperan aktif mendidik anak-anak dalam masalah pengelolaan keuangan. Sedini mungkin, anak-anak dikenalkan bagaimana cara mengelola keuangan melalui uang saku yang diterimanya. Model pendidikan yang dapat diterapkan dapat bervariasi, tergantung dari situasi dan kondisi dari masing-masing anak-anak.Melalui berbagai tahapan seperti mengajari anak untuk berdisiplin, memberikan kepercayaan kepada anak, dan memberi contoh langsung penggunaan uang akan lebih mudah memberikan pendidikan pengelolaan keuangan kepada anak di usia dini. Model yang diterapkan dapat melalui simulasi,praktek langsung membuat catatan kebiituhan dan menumbuhkan sikap positif anak. Model tersebut dapat digunakan secara sendiri-sendiri atau secara bervariasi. Kata kunci : Pengelolaan keuangan, lingkungan keluarga, disiplin. simulasi, kepercayaaan sikap positi
STRATEGI IMPLEMENTASI KEWIRAUSAHAAN PUSAT SUMBER BELAJAR BERSAMA DALAM MENINGKATKAN KOMPETENSI TENAGA KEPENDIDIKAN
No full textThe Strategy of Implementing Entrepreneurial Mutual Learning Resource Center in Improving the Education Personnel Competence. This study is aimed at identifying the strategic position and performance of the Mutual Learning Resource Center through analysis of balanced scorecard, internalization process of cultural entrepreneurship in schools and implementation of business and its implications on the learning process. With the quantitative-qualitative approach, the results show that through an aggressive strategy of performance management in the finance, customer and internal process perspectives are good, while the learning and growth perspective is considered to be moderate. The process of internalizing the entrepreneurial values of through written and oral media, and actions supported by a visionary and transformational leadership in schools and implementation of entrepreneurial culture runs very effectively