269 research outputs found
PENINGKATAN KUALITAS PENDIDIKAN MELALUI PENDEKATAN KEMITRAAN DI SD NEGERI CANDISARI
Get PDFEndang Titik LestariABSTRAKDalam menjalankan tugas sebagai kepala sekolah di SDN Candisari, penulis menemukan permasalahan pada kemampuan guru dalam menyiapkan dan melaksanakan proses pembelajaran masih rendah. Motivasi guru untuk belajar dan meningkatkan kemampuan profesionalnya juga rendah, hubungan komunikasi dan kerjasama antara kepala sekolah, guru dan masyarakat renggang dan kurang terjalin dengan baik, serta keterlibatan partisipatif dari masyarakat khususnya orang tua siswa dalam pendidikan anak sangat rendah. Untuk mengatasi hal ini penulis memilih pendekatan kemitraanuntuk membuka peluang terciptanya komunikasi dua arah yang saling mengisi. Pendekatan ini direalisasikan ke dalam langkah nyata yang terbagi dua yaitu langkah operasional bagi guru melalui Fogrudismensupak (Foccus Group Discussion, Mentoring, Supervise Akademik) dan langkah operasional bagi orang tua siswa melalui PK Komsek (Paguyuban Kelas, Komite Sekolah). Dalam pengaplikasiannya, semua langkah operasional ini terbukti mampu meningkatkan kompetensi guru dan peran partisipasi orang tua siswa dalam peningkatan kualitas pendidikan anak di sekolah.Kata Kunci: Kemitraan, FGD, Mentoring, Supak, PK, KomsekIn managing duty as a Headmaster in SDN Candisari, the author discovered problems with regard to teachers’ ability in preparing and executing teaching program, which is considered inadequate. In addition, teachers’ motivation to improve their own professionalism is low, communication and cooperative relationship between the school principal, teachers and the society is sparse and less than developed and there is very minimal degree of participation from society as well as parents’ involvement in their children’s education. To handles this issues, the author preferred partnership approach with intention to build bi-directional chance for communication that can complement each other. This approach is put into practice by dividing into two operational steps i.e. Fogrudismensupak (Focus Group Discussion, Mentoring, Supervise Academically) for teachers as well an operatioal step for parents i.e. PK Komsek (Class Community, School Committee/ Paguyuban Kelas, Komite Sekolah). In its application both operational steps are proven capable of improving teachers’ competence and parental involvement in the effort to develop better education at school.Keywords: Partnership, FGD, Mentoring, Supak, PK, Komse
EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PROSEDUR PENERIMAAN & PENGELUARAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH MENENGAH PERTAMA NEGERI 2 ANDONG BOYOLALI
Get PDFThe research had purpose for evaluation accounting information sytem on procedure revenue and expenditure BOS in SMP Negeri 2 Andong. The population in this study is the procedure Revenues and Expenditures of School Operational Funds (BOS). Accounting Information Systems can be used as an internal control. The method in this research is descriptive qualitative by using the process of triangulation to measure the suitability of the data by interview, observation and literature. Results from the study show that there are accounting information systems at the school and the line of separation of duties has not been effective.Keyword : Accounting Information Systems, Cash Revenue, Cash Expenditures, School Operational Assistance Fund (BOS
EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PROSEDUR PENERIMAAN & PENGELUARAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH MENENGAH PERTAMA NEGERI 2 ANDONG BOYOLALI
No full textThe research had purpose for evaluation accounting information sytem on procedure revenue and expenditure BOS in SMP Negeri 2 Andong. The population in this study is the procedure Revenues and Expenditures of School Operational Funds (BOS). Accounting Information Systems can be used as an internal control. The method in this research is descriptive qualitative by using the process of triangulation to measure the suitability of the data by interview, observation and literature. Results from the study show that there are accounting information systems at the school and the line of separation of duties has not been effective.Keyword : Accounting Information Systems, Cash Revenue, Cash Expenditures, School Operational Assistance Fund (BOS)</jats:p
How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession?
Get PDFThis purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1) the motivation of career affects the interest of accounting students to follow PPAk; (2) quality motivation does not affect the interest of accounting students to follow PPAk; (3) economic motivation does not affect the interest of accounting students to follow PPAk; (4) social motivation does not affect the interest of accounting students to follow PPAk; (5) the degree motivation does not affect the interest of accounting students to follow PPAk.
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Keywords: motivation, interests, education accounting profession, PPA
Pengaruh Variabel Makroekonomi Terhadap Pertumbuhan Sukuk Korporasi di Indonesia
Get PDFThe capital market always experiences development over time. In addition to conventional capital markets, the Islamic capital market is also experiencing growth. This can be seen with the issuance of sukuk. Sukuk is an investment instrument based on sharia agreements, a country's economic condition has an important role in sukuk growth. The purpose of this research is to know and analyze the macroeconomic variable factors on the growth of corporate sukuk in Indonesia. This type of research is quantitative research with secondary data obtained from the official website of the Financial Services Authority. The research method uses multiple linear regression models. The results explained that macroeconomic variables such as inflation, exchange rates, money supply have an influence on the growth of corporate sukuk.Pasar modal selalu mengalami perkembangan seiring berjalannya waktu. Selain pasar modal konvensional, pasar modal syariah juga mengalami perkembangan. Hal ini dapat dilihat dengan terbitnya sukuk. Sukuk merupakan instrumen investasi yang berdasar akad syariah, kondisi perekonomian suatu negara memiliki peran penting dalam pertumbuhan sukuk. Tujuan dari penelitian adalah mengetahui dan menganalisis faktor variabel makroekonomi terhadap pertumbuhan sukuk korporasi di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan data sekunder yang di peroleh dari situs resmi Otoritas Jasa Keuangan. Metode penelitian menggunakan model regresi linear berganda. Hasil penelitian menjelaskan bahwa variabel makroekonomi seperti inflasi, nilai tukar, jumlah uang beredar memiliki pengaruh terhadap pertumbuhan sukuk korporasi
Perlindungan Profesi Guru di Indonesia
No full textABSTRAKSI: Perlindungan hukum dan profesi bagi guru merupakan bagian integral dari upaya untuk memenuhi hak-hak guru. Hal ini sesuai dengan Undang-Undang Nomor 14 Tahun 2005 tentang Guru dan Dosen, yang meliputi: memperoleh penghasilan di atas kebutuhan minimum dan jaminan kesejahteraan sosial; mendapatkan promosi dan penghargaan sesuai dengan tugas dan prestasi kerja; memperoleh perlindungan dalam melaksanakan tugas dan hak atas kekayaan intelektual; memperoleh kesempatan untuk meningkatkan kompetensi pembelajaran untuk memperlancar tugas keprofesionalan; memperoleh dan memanfaatkan sarana dan prasarana; memiliki kebebasan dalam memberikan penilaian dan ikut menentukan kelulusan, termasuk penghargaan dan/atau sanksi kepada peserta didik; memperoleh rasa aman dan jaminan keselamatan dalam melaksanakan tugas; memiliki kebebasan berserikat dalam organisasi profesi; memiliki kesempatan berperan dalam menentukan kebijakan pendidikan; memperoleh kesempatan untuk mengembangkan dan meningkatkan kualifikasi akademik/kompetensi; serta memperoleh pelatihan dan pengembangan profesi dalam bidangnya. Sehubungan dengan hadirnya Undang-Undang yang mengatur tentang hak-hak dan perlindungan terhadap anak, termasuk peserta didik di sekolah, perlu upaya sinkronisasi dan integrasi agar, dalam pelaksanaannya, undang-undang tersebut tidak bertentangan dengan Undang-Undang Guru dan Dosen di Indonesia. KATA KUNCI: Perlindungan Hukum; Profesi Guru; Hak-hak guru; Hak Anak atau Peserta Didik; Integrasi dan Sinkronisasi. ABSTRACT: “Protecting Teachers’ Profession in Indonesia”. Professional and legal protection for teachers is an integral part of the efforts to fulfill the rights of teachers. It is in accordance with the Law No.14 Year 2005 on Teachers and Lecturers, that include: earning a living above the minimum requirement and a guarantee of social welfare; getting promotions and awards in accordance with the duties and job performance; getting protected in performing their duties and for their intellectual property rights; gaining the opportunity to improve their learning competencies to facilitate professional tasks; acquiring and utilizing the facilities and infrastructure; having freedom in their assessments and in determining students’ graduation, including giving awards and/or sanctions to the students; gaining a sense of safety in performing the task; getting the freedom to be involved in professional organizations; having the opportunity to take part in determining education policy; gaining the opportunity to develop and improve the academic qualifications/competencies; and having training and professional development in the field. In accordance with the Act that regulates the rights and protection of children, including students at the school, efforts of synchronization and integration are needed so that, in practice, the Act will not be in conflict with the Law on Teachers and Lecturers in Indonesia.KEY WORD: Legal Protection; Teacher Profession; Rights of Teachers; Rights of Children; Integration and Syncronization.About the Author: Prof. Dr. H. Endang Komara adalah Guru Besar Sosiologi Pendidikan, Ketua STKIP (Sekolah Tinggi Keguruan dan Ilmu Pendidikan) Pasundan, dan Ketua KORPRI KOPERTIS (Korps Pegawai Republik Indonesia, Koordinator Perguruan Tinggi Swasta) Wilayah IV Jawa Barat dan Banten, Indonesia. Alamat emel: [email protected] to cite this article? Komara, Endang. (2016). “Perlindungan Profesi Guru di Indonesia” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.1(2) September, pp.151-160. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (May 24, 2016); Revised (July 29, 2016); and Published (September 30, 2016).</jats:p
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA
Get PDFAbstract Financial ratio analysis is used to assess management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Debt To Total Asset, Debt To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique was purposive sampling, the sample in this study were 7 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013-2017. The results of this study are from five independent variables, namely the current ratio, total Debt to total assets, debt to equity ratio, gross profit margin, only two variables that influence changes in earnings, namely current ratios with results of tcount (-1,716) > ttable ( 1,699) and gross profit margin with the results of tcount (-2,520 > ttable (1,669), the remainder is the total Debt variable to total assets, Debt to equity ratio, net profit margin does not affect earnings changes. Keywords: CR, TDTA, DER, GPM, NPM, and Profit Change
DIMENSI STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2017
No full textAbstact This study aims to determine and analyze the effect of liquidity, activities, profitability , and asset structure to capital structure. The objects in this research all included in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2016-2017. The sample used was 26 companies and used purposive sampling. Data analysis method used is panel data regression analysis and model selected fixed effect model(FEM). The result of panel data regression analysis showed: there is a partial effect variable profitability (ROA) and asset structure to capital structure (DER), Whereas variable liquidity (CR) and Activity (TATO) has no effect to structure modal (DER). Management of the company had better attention to profitability (ROA) and the structure of Assets. This is so that the optimal capital structure could be achieved by the company that is determine the comparative of total debt’s and own capital. Keywords: Capital Structure, Liquidity, Activity, Profitability, Asset Structure
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2019 - 2022
Get PDFABSTRAC
This investigation aims to identifity the most crucual components influencing capital structure of manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. This investigation considers asset structure, liquidity, and sales growth. Out of 80 companies in the sample, 69 meeting the criteria were selected for the quantitative study. Multiple linear analysis was utilizwd to assess the impact of idependent variables on the dependent variable. The results indicate that asset structure and liquidity significantly influence the capital structure, while sales growth does not have a significant impact.
ABSTRAK
Penelitian ini dimaksudkan guna mengidentifikasi komponen-komponen terpenting yang memengaruhi struktur modal pada perusahaan manufaktur dalam subsektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2022. Riset ini mempertimbangkan struktur aktiva, likuiditas, dan pertumbuhan penjualan. Dari 80 perusahaan dalam sampel, 69 yang memenuhi kriteria dipilih untuk studi kuantitatif. Analisis regresi linear berganda digunakan untuk mengevaluasi pengaruh variabel independen terhadap variabel dependen. Hasilnya menunjukkan bahwa struktur aktiva dan likuiditas memiliki pengaruh signfikan terhadap struktur modal, sementara pertumbuhan penjualan tidak mmiliki pengaruh yang signifikan.
Kata kunci : Struktur Modal, Struktur Aktiva, Likuiditas, Pertumbuhan Penjualan.
 
Penerapan Sistem Pengendalian Intern atas Persediaan Barang pada PT.Mica Jaya Pratama
Get PDFThis study aims to find out how the application of internal control over inventory of goods at PT Mica Jaya Pratama Solo. This research is a qualitative research that is by conducting both structured and unstructured interviews to determine the internal control carried out by the company. In this study the variables are the principles of internal control such as adequate separation of duties (organizational structure), determination of adequate responsibilities (system of authority), design and use of documents and adequate records (healthy practices), physical control of assets and records adequate (healthy practice), independently verify performance (HR). The result of this study is that the inventory control system at PT. Mica Jaya Pratama is in accordance with the SOP, but in an adequate separation of duties there is no division between the purchasing division and the finance division
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