KARYA DOSEN Fakultas Ekonomi UM
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Pengaruh Locus OF Control Terhadap Hasil Belajar Mahasiswa Akuntansi
No full textLocus Control is term in psycohology which refers to person's belief about what causes the good or bad result in his or her life ( Rotter,1996). Locus of control, according to Rotter approach, can be divided into two separate sources of control: internal and external. this study is designed to explore about how the student learning behavior, which is a part of their life on the basis of personality characteristics, fixed learning time and their learining style. For conducting this study, 50 modified statement are used from Rotter's Locus Of Control scale with four point likert scale. Population of this research are Accounting student in State University of Malang . By 193 responden were taken as sample. Sampling methode was done by convenience. The result shows that internal locus of control have significant effect on student's achievement but this research can't prove correlation between external locus of control and student's achievement. Keyword: Locus of Control, Student' Achievement
The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia
No full textThis study aims to analyze the role of taxation education on the tax knowledge and its impact on tax fairness and tax compliance of handicraft SME sector in Indonesia. The unit of analysis is handicraft SMEs businessman located in the district / city in the province of East Java, Indonesia. The type of data is primary data obtained through a questionnaire technique. Samples were obtained from a population sample that is taken with a multistage method with simple random sampling technique. While the data analysis method used is the analysis of Structural Equation Modeling by using Partial Least Square. The study provides conclusions, namely; tax education has a positive and significant impact on tax knowledge, tax knowledge has a significant and positive effect on tax fairness, tax fairness has a significant positive effect on tax compliance and tax knowledge has a significant and positive effect on tax compliance. Based on these results, the strengthening of the tax education is very important in shaping the tax knowledge, so that it can increase tax compliance. In this case the tax socialization efforts can be done through the dissemination of information about the types of taxes, tax rates, and tax payment mechanisms. Keywords: tax knowledge, tax compliance, partial least square, SME
Analysis Of Tax Compliance and Impacts on Regional Budgeting and Public Welfare
No full textAnalysis Of Tax Compliance and Impacts on Regional Budgeting and Public Welfar
Empirical Study about The Interac tion Between Equalization Funds, Regional Financial and Human Development Index in Regional Economic
No full textABSTRACT Empirical Study about The Interaction Between Equalization Funds, Regional Financial and Human Development Index in Regional Economic Timbul Hamonangan Simanjuntak1 & Imam Mukhlis2 1 Faculty of Economics, Maranatha Cristhian University, Bandung, West Java, Indonesia 2 Faculty of Economics, State University of Malang, Malang, East Java, Indonesia Correspondence: Imam Mukhlis, Faculty of Economics, State University of Malang, Malang, East Java, Indonesia. Tel: 62-0341-552-888. E-mail: [email protected] Received: October 21, 2014 Accepted: October 30, 2014 Online Published: December 25, 2014 doi:10.5539/ijef.v7n1p192 URL: http://dx.doi.org/10.5539/ijef.v7n1p192 Abstract This research aims to analyze the interaction between equalization funds, regional financial and human development index in East Java Province, Indonesia for 2008–2011. The method of analyze is Partial Least Square (PLS). The dependent variable used is equalization funds as a proxy for fiscal decentralization while the intervening variable used is fiscal capacity, fiscal independent and structure of regional government expenditure; the dependent variable used is human development index as proxy for social welfare live. The study revealed that equalization fund has a negative direct effect to fiscal capacity, fiscal capacity has a positive direct effect on financial independent, fiscal capacity has no negative direct effect on structure of regional government expenditure, financial dependent has positive direct effect on human development index, financial dependent has a positive direct effect on structure of regional government expenditure, and structure of regional government expenditure has negative direct effect on human development index. Based on this conclusion, regional government must focus on allocating the equalization fund to serve the public good provision. Keywords: equalization funds, fiscal capacity, financial dependent and partial least squar
ANALISIS KUALITAS BUKU TEKS AKUNTANSI SMA BERDASARKAN TAKSONOMI BLOOM
No full textKusumanigdyah, Agustin Arum.2016. Analisis Kualitas Buku Teks Akuntansi SMA Berdasarkan Taksonomi Bloom. Skripsi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang, Pembimbing (I):Diana Tien Irafahmi, S.Pd., M.Ed, Pembimbing (II):Sulastri, S.Pd., M.SA.Buku teks dapat dikatakan berkualitas jika penyajian isinya dilihat dari aspek tujuan pembelajaran, aspek materi pembelajaran, dan aspek latihan soal mampu mengadopsi semua tingkatan ranah kognitif Taksonomi Bloom meliputi aspek mengingat (C1), aspek memahami (C2), aspek mengaplikasikan (C3), aspek menganalisis (C4), aspek mengevaluasi (C5), dan aspek mencipta (C6). Banyaknya buku teks Akuntansi SMA baik berbasis KTSP maupun Kurikulum 2013 yang beredar saat ini tidak menjamin keseluruhan isi buku telah mencakup semua tingkatan ranah kognitif level rendah (C1-C3) sampai dengan level tinggi (C4-C6). Tujuan dari penelitian ini adalah untuk mengetahui kualitas buku teks akuntansi SMA ditinjau dari Taksonomi Bloom. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan analisis isi. Objek penelitian ini adalah buku teks akuntansi SMA baik yang berbasis KTSP maupun Kurikulum 2013 yang tersedia di pasaran diterbitkan oleh penerbit nasional dan memiliki ISBN. Berdasarkan hasil analisis dapat disimpulkan bahwa: (1) dilihat dari aspek tujuan pembelajaran, keenam penerbit buku teks akuntansi SMA yang beredar di pasaran baik berbasis KTSP maupun Kurikulum 2013 memiliki kualitas buku kurang baik; (2) dilihat dari aspek materi pembelajaran, keenam penerbit buku teks akuntansi SMA yang beredar di pasaran baik berbasis KTSP maupun Kurikulum 2013 pada memiliki kualitas buku kurang baik; (3) dilihat dari aspek latihan soal, keenam penerbit buku teks akuntansi SMA yang beredar di pasaran baik berbasis KTSP maupun Kurikulum 2013 memiliki kualitas buku kurang baik. Berdasarkan hasil dalam penelitian ini, peneliti menyarankan: (1) bagi penyusun buku, sebaiknya perlu dibuat maping sesuai dengan ranah kognitif Taksonomi Bloom ketika membuat bahan ajar; (2) bagi guru, dapat digunakan sebagai acuan dalam melakukan evaluasi untuk memilih kualitas buku teks akuntansi SMA yang baik; (3) bagi peneliti selanjutnya, sebaiknya dalam melakukan analisis bisa lebih dari 6 kali agar lebih maksimal dalam penelitiannya dan dalam melakukan penghitungan bisa dilakukan lebih dari 6 kali agar tidak terjadi kesalahan.Kata Kunci : Kualitas Buku Teks Akuntansi SMA, Taksonomi Bloom
The Impact Of Tobacco to Human Development Indeks
No full textGlobal tobacco epidemy that existed today reflect that there is a difference tobacco consumption pattern between low and medium and high income countries. Low and medium income countries experiencing an increase consumption of tobacco while high income countries facing the decreasing one. this will affect the development of human quality. This research is aimed to explore relationship between tobacco consumption and human development, using secondary data obtained from UNDP, WHO and World Bank. Data Analyzed by regression analysis. The result if this research are : there is a positive relationship between tobacco consumption and HDI among low, medium and high HDI countries. By Contrary, there is negative relationship between tobacco consumption and HDI among very high HDI countries. Keyword: tobacco,global tobacco epidemy,human development inde
Learing Style Versus Teaching Style: Do They Impact on Accounting Students Academic Achivement?
No full textThe purpose of this research was to determine if a significant difference of academic achievement exsted between accounting students' learning style and preferred lecturers' teaching style. The research was conducted at Economic Faculty of State University Of Malang. A total sample of 154 accounting student and 8 financial accounting lecturers participated in the research. A questionnaire adapted from liu and Gao (2005) was employed to determine preferred learning style, while PALS (Principles of Adult Learning Scale) developed by Conti (1989) was employed to determine teaching style. An independent sample t-test and two way anova were perfomed to anayze data. The result show that a significant difference of academic achivement do existed between accounting students' learning style and preferred lecturers' teaching style. Students with active learner tendencies have higher academic achievement than those with passive learner. Student who attend lecturers with learner-centered teaching style have higher academic achivement than student who attend lecturer with teacher-centered style. Moreover, students' academic achievement were higher when learning styles of students correspond to lecturers' teaching style.Keyword: Learning Style, Teaching Style, Academic Achievemen
Membidik Ceruk Pasar (Satu Tahun Fakultas Ekonomi Universitas Negeri Malang)
No full textFakultas Ekonomi sebagai lembaga baru di lingkungan Universitas Negeri Malang, Langkah awal Pengembangannya perlu memperhatikan posisinya sebagai pemain baru dan faham secara maksimal akan posisi yang dimilikinya. Sebagai pemain baru dan faham secara maksimal akan posisi yang dimilikinya. Sebagai pemain baru langkah awal yang ditempuh adalah upaya untuk menata aspek kelembagaan sebagai komitmen terhadap kepercayaan yang diberikan oleh pemerintah. Keunggulan komparatip yang dimiliki sebagai salah satu perguruan tinggi negeri, pengalaman pengelolaan program kependidikan sebagai modal awal dalam mewujudkan visi dan misinya. Pemahaman akan posisinya dengan menggali sejumlah keterbatasan yang dimiliki sebagai upaya untuk mendeskripsikan program kegiatan yang perlu dikembangkan. Pemahaman tentang kualitas input yang tercemin dari keketatan lewat jalur UMPTN, kualitas proses akan berpengaruh terhadap kualitas output. Faktor SDM, perpustakaan, kemitraan dan sarana penunjang yang lain perlu dikembangkan terus. Ceruk pasar input perlu dianalisis dari aspek peminat yang ada dan ceruk pasar output perlu dirumuskan karena indikator masa tunggu lulusan sebagai salah satu perwujudan pengembangan keunggulan komparatip kepada keunggulan kompetitip. Kata kunci: keunggulan komparatip, pasar input-output, keunggulan kompetiti
The Effect of the Perception of Deposit Bank Rate, Quality of Service, and the Using of Banking Technology towards Rural Fellow’s Interest to Save Money in Bank Rakyat Indonesia Inc. Unit Wates – Blitar
No full textFoster interest in saving in the community can be a mean to improve economic conditions. Excess funds owned by the public can be channeled to those who lack funds through banking institutions. There are several factors that affect a person's interest to save. In the study, there are three free variables namely interest rates of savings, service quality, and the use of banking technology. This research was done by taking sample from one population (people in Wates District, Blitar Regency), the taken sample is the customers of Bank Rakyat Indonesia Corp. The research design of this research is explanatory descriptive design and the descriptive approach correlation were used to describe, explain, or present the data from perception variable of deposit bank rate, service quality, and banking technology towards people interest to save their money in Bank Rakyat Indonesia Corp. Unit Wates. The used method in sample taking in this research uses simple random sampling which found 99 customers to be given questionnaire. From the result of analysis the perception of bank rate doesn’t affect rural fellows’ interest in saving money to Bank Rakyat Indonesia Corp. Unit Wates-Blitar. Service quality affects people’s interest in the village to save money in Bank Rakyat Indonesia Corp. The perception of bank rate, service quality, and banking technology implementation influence village people’s willingness to save their money to Bank Rakyat Indonesia Corp. Unit Wates-Blitar.Keywords: the perception of deposit bank rate quality of service, banking technology, interest to save money
Pengembangan Bahan Ajar Berbasis Kasus ( Case Based ) Pada Mata Kuliah Aspek Hukum Ekonomi dan Bisnis
No full textThis research aims to develop case based learning material for business and economic law course. The development used Borg and Gall (1983) model that is modified into ten procedure. The main activities of this reseach are designing and developing learning materials, and 2) validating and revising learning materials. Learning materials is design into 11 chapter which each chapter consists of: cases, aperseption, learning objective, material and exercises. Validation of learning material is done by two validatiors that have competencies in the business law. Validation result of learning material show that cases are relevan and original where it can motivate the student to have critical thinking. Learning material presentation based on the order from easy to difficult and can achieve the learning objecktive. Validation results conclude that learning materials are proper and valid and it can be tested in a larger stage. Keywords: learning material, case base