bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Permintaan Barang Habis Pakai Menggunakan Algoritma Apriori dan Artificial Neural Network (Studi Kasus: Instalasi Bedah Rumah Sakit X)
Authors: Priyadi Tama , Yustanti Wiyli
Published: March 2022

Setiap unit maupun instalasi pada rumah sakit memiliki kebutuhan barang habis pakai yang berbeda-beda. Sehingga untuk memenuhi kebutuhan barang habis pakai tersebut, setiap unit maupun instalasi mengajukan permintaan barang kepada logistik rumah sakit. Seperti yang dilakukan oleh instalasi bedah pada rumah sakit x yang kesulitan untuk mengetahui barang habis pakai apa saja yang saling berkaitan dan yang paling sering dibutuhkan. Selain itu, pihak instalasi bedah rumah sakit x juga kesulitan dalam memprediksi jumlah permintaan barang habis pakai. Teknik dan metode yang digunakan untuk menangani permasalahan pada sulitnya mengetahui keterkaitan antar barang habis pakai yang sering dibutuhkan adalah association rule dengan menggunakan algoritma apriori, sedangkan teknik dan metode untuk menangani permasalahan pada sulitnya memprediksi jumlah permintaan barang habis pakai adalah Artificial Neural Network (ANN) menggunakan algoritma backpropagation. Proses association rule dengan algoritma apriori menggunakan parameter minimal support sebesar 8% atau 0,08 dan minimal confidence 60% atau 0,6 yang didapatkan melalui proses trial and error, menghasilkan 9  rule. Selanjutnya dari 9 rule tersebut diambil 5 rule dengan nilai confidence tertinggi untuk dilakukan prediksi menggunakan ANN dengan algoritma backpropagation. Variabel yang diperlukaan pada proses ANN adalah jumlah barang habis pakai tiap bulannya. Pembentukan model arsitektur ANN dilakukan dengan melakukan trial and error menggunakan perubahan hidden layer mulai dari 1-10 dan 6 jenis learning rate yaitu 0,001-0,003 dan 0,1-0,3. Hasil uji coba ANN mendapatkan nilai akurasi tertinggi sebesar 95,625% pada rule keempat dengan model 1-1-1 learning rate 0,01. Dan nilai akurasi terkecil sebesar 81,367% pada rule kedua dengan model 2-9-1 learning rate 0,03.

 

Kata Kunci—Data Mining, Association Rule, Apriori, ANN, Backpropagation.
Studi Literatur: Analisis Persepsi UMKM Di Indonesia Terhadap Cyber Security Menggunakan Model Protection Motivation Theory (PMT)
Authors: Winarto Septian Reri , Bisma Rahadian
Published: March 2022

Perkembangan teknologi pada era sekarang ini telah mengambil andil dalam bermacam aspek kehidupan manusia, salah satunya adalah bidang ekonomi. Namun, tak sedikit pelaku bisnis atau ekonomi yang belum memanfaatkan teknologi untuk mendukung operasional bisnis mereka. Pelaku ekonomi yang salah satunya memegang andil dalam kemajuan ekonomi di Indonesia yaitu Usaha Mikro, Kecil, dan Menengah (UMKM). Besarnya jumlah UMKM di Indonesia tidak sebanding dengan pemanfaatan teknologi yang telah dilakukan. Bahkan, data menunjukkan angka yang sangat kecil terkait pemanfaatan teknologi oleh UMKM di Indonesia. Oleh sebab itu, penelitian ini memiliki tujuan untuk memahami bagaimanakah persepsi UMKM di Indonesia terkait intensinya mengadopsi teknologi yang ditinjau dari sudut pandang Cyber Security. Model yang diadopsi dalam penelitian ini adalah Protection Motivation Theory (PMT). Penelitian ini dilakukan dengan mencari referensi-referensi dari literatur yang relevan dengan topik dan konteks penelitian, lalu melakukan perbandingan dengan kondisi UMKM di Indonesia. Faktor-faktor yang muncul dari hasil penelitian terdahulu ditelaah dan dianalisa dengan kondisi UMKM di Indonesia. Faktor-faktor yang diasumsikan dapat memberikan pengaruh kepada UMKM di Indonesia dalam mengadopsi teknologi dari sudut pandang Cyber Security, antara lain Perceived Severity, Perceived Vulnerability, Response Efficacy, Self-Efficacy, dan Response Cost, serta dilakukan penambahan variabel Habit dengan asumsi bahwa intensi dapat juga dipengaruhi oleh kebiasaan.
Sinergi Replikasi Server dan Sistem Failover pada Database Server untuk Mereduksi Downtime Disaster Recovery Planing (DRP)
Authors: Yuliono Wahyu Ari , Prihanto Agus
Published: March 2022

Abstrak—Data tidak hanya digunakan sebagai media untuk pertukaran informasi melainkan juga sebagai alat komunikasi antar perangkat yang sudah diintegrasikan. Data menjadi kebutuhan yang penting, tidak terbayangkan bagaimana data hilang atau tidak dapat diakses lagi. Beberapa sebab data tidak dapat diakses seperti data corrupt atau bisa juga data mengalami gangguan saat akan diakses, akses ganguan bisa berasal dari koneksi jaringan bisa juga berasal dari server dari data tersebut. Bahaya yang paling besar adalah bencana. Jika bencana tersebut terjadi menyebabkan banyak data hilang, maka dari itulah Disasster Recovery Planning (DRP) diperlukan. Waktu downtime menjadi penentu apakah suatu DRP efektif atau tidak. Sehingga perlu untuk mereduksi waktu dari downtime tersebut. Selain waktu downtime permasalahan ketersediaan data pada server erat kaitannya dengan high availability dengan protokol heartbeat. Protokol heartbeat digunakan untuk sistem failover dari server webserver. Selain failover webserver, proses backup dan restore database server melibatkan backup dari database server utama, untuk restore akan menggunakan differential backup. Sinkronisasi server dilakukan dengan rsync. Perintah rsync dikombinasikan dengan crontab untuk proses penjadwalan sedangkan proses restore pada server backup bergantung pada waktu pemindahan data dari server utama dan proses backup pada server utama itu sendiri. Hasil pengujian menujukkan bahwa sinergi dari sistem failover dan replikasi server mereduksi waktu downtime untuk link server efektif diterapkan pada suatu DRP dengan mereduksi waktu downtime jika dibandingan dengan DRP yang dilakukan secara manual.
Klasifikasi Buku Menggunakan Metode Support Vector Machine pada Digital Library
Authors: Amalia Dhiany Hana , Yustanti Wiyli
Published: March 2022

Perpustakaan merupakan suatu tempat dimana memiliki berbagai koleksi buku hingga jurnal dan majalah. Namun dengan seiringnya perkembangan teknologi, kini perpustakaan dapat mengembangkan pelayanannya kedalam digital atau disebut dengan e-library. Hal ini sangat memudahkan pemustaka dalam pencarian data buku. Dalam penelitian ini bertujuan untuk menganalisis pada klasifikasi teks, dimana untuk mengetahui kualitas pada metode Support Vector Machine (SVM) dengan menggunakan kernel Linear. Dataset yang digunakan diambil dari https://opac.unesa.ac.id/, dimana terdiri dari sepuluh kategori buku yang disesuaikan dengan Dewey Decimal Classification (DDC). Setelah data terkumpul kemudian memasuki tahapan pre-processing, dimana data terlebih dahulu dilakukan penghapusan terhadap data ganda dan melalui case folding, tokenizing, stopwords. Pada penelitian ini menggunakan data 1.000 records sebagai uji data serta  melakukan pengambilan data secara acak, hal ini dilakukan guna menyeimbangkan pada antar data. Selanjutnya dilakukan tahapan ekstraksi fitur dimana pada tahapan ini dilakukannya pengolahan teks menjadi numerik dengan menggunakan pembobotan pada Term Frequency-Inverse Document Frequency (TF-IDF). Kemudian data memasuki tahap pemodelan klasifikasi dengan menggunakan metode SVM. Dalam penggunaan metode ini terdapat empat jenis fungsi kernel, yaitu kernel Linear, RBF, Polynomial, dan Sigmoid dimana memiliki karakteristik masing-masing pada setiap fungsinya. Tujuan dari penilitian ini, yaitu untuk mengetahui pengaruh pada jumlah data latih terhadap kualitas dan efektivitas metode SVM, dimana dilakukan tiga kali pengujian pada model kombinasi data latih dan data uji, yaitu 60:40, 70:30, dan 80:20. Setelah ketiga pengujian telah memasuki tahap proses klasifikasi, maka  dapat diambil kesimpulan bahwa metode SVM dalam klasifikasi teks pada digital library dapat digunakan dan menghasilkan akurasi tertinggi yang didapat dengan nilai 69,24% pada penggunaan kernel Linear dibandingkan dengan kernel lainnya, dimana memiliki nilai precision 71%, recall 61%, dan f1-score 64%.
Studi Perbandingan Performa Aplikasi Web Monolitik dan Microservice Berbasis Apache Kafka
Authors: Christian Yusuf , Bisma Rahadian
Published: March 2022

Perkembangan sistem teknologi informasi menjadi salah satu alasan dan upaya untuk mengantisipasi adanya tantangan yang dapat berdampak langsung kepada kualitas layanan sebuah sistem. Pembuatan aplikasi tidak terlepas dari sebuah perancangan dan desain aplikasi itu sendiri. Terdapat dua cara perancangan sebuah infrastruktur aplikasi, yaitu monolitik dan microservice. Pada sistem monolitik pengujian dan perbaikan error sangat sulit, karena sistem tersebut tidak dapat dipisahkan dan dilokalisasikan. Sedangkan dalam sistem microservice sistemnya terpisah dan sangat independen, fokus untuk menyelesaikan tugas-tugas yang ringan, cara kerjanya yang modular, serta sangat cocok untuk sistem yang dinamis dan konstan dalam perkembangannya. Setiap layanan yang dibuat pada microservice juga bisa menggunakan teknologi yang berbeda.Tujuan dari penelitian ini adalah untuk melakukan perbandingan performa aplikasi web monolitik dan microservice. Pengujian dilakukan dengan cara memberikan beban request yang dikirimkan dari aplikasi stress tool kepada server. Pengujian dilakukan dengan menggunakan pola ramp, yaitu pola yang memberikan beban yang meningkat seiring berjalannya waktu hingga batas yang telah ditentukan.Dari hasil pengujian yang dilakukan, performa aplikasi web microservice lebih baik dibanding dengan aplikasi web monolitik karena dapat menerima load yang lebih besar. Meskipun memiliki performa yang lebih baik, aplikasi web microservice menggunakan resource CPU yang lebih tinggi dibandingkan dengan aplikasi web monolitik.

Kata Kunci — sistem, perbandingan, performa, Microservice, Monolitik.
Pengaruh Kelelahan Otot (Muscle Fatigue) terhadap Performa Tendangan Mae Geri dalam Olahraga Karate
Authors: Supriatna Erik
Published: March 2022

Karate merupakan suatu tindakan pertunjukan, selama pertempuran dengan intensitas tinggi. Faktor kelelahan otot menjadi dampak yang negatif terhadap kualitas pertandingan dalam olahraga karate. Tendangan mae geri ialah teknik yang sering dilakukan dalam penyerangan. Oleh karena itu tujuan penelitian ini untuk melihat pengaruh kelelahan otot (muscle fatigue) terhadap performa tendangan mae geri karateka UKM Karate UPI. 10 orang anggota UKM Karate yang berpartisipan dalam penelitian ini. Desain penelitian ini adalah one group pretest-posttest design. Dimana sampel melakuka test awal dan test akhir dengan diberi perlakuan kelelahan otot dengan tes leg press. Dimana hasil rata-rata power maksimal tes awal dan tes akhir mengalami penurunan nilai rata-rata dari hasil sebelumnya 1850.2 menjadi 1247.8 dan uji paired dengan nilai sig 0.003 < 0.05. Hal ini berindikasi bahwa kelelahan memberikan dampak negatife terhadap performa tendangan mae geri. Kemudian terdapat dampak negatif terhadap gerak tubuh ketika melakukan tendangan mae geri hal tersebut dilihat dari nilai sudut angakatan ekplosif lutut dengan (p) 0.006 < 0.05 dan sudut dorongan panggul (p) 0.020 < 0.05. Artinya terdapat dampak yang negatif terhadap gerak tubuh melakukan tendangan mae geri ketika dalam kelelahan otot.
Peran Gender sebagai Variabel Moderating Pembelajaran Perbankan Syariah, Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah Terhadap Minat Menabung Bank Syariah
Authors: Puji Purnamawati Setyo , Hakim Luqman
Published: March 2022

The development of Indonesian Islamic financial institutions, especially in the field of Islamic banking, has seen an increase every year, where Indonesia is in 5th place in the world, with banking products that have increased, namely savings products, but students at Surabaya State Universities have minimal interest in saving at Islamic Bank. This research aims to analyze the impact of Islamic banking learning, Islamic financial literacy, religiosity and Islamic financial inclusion on the interest in saving in Islamic banking with gender as a moderating variable for students of State Universities in Surabaya. This type of research is quantitative using a sample of 100 respondents from four state universities in Surabaya with data collection methods in the form of questionnaires and tests. The data analysis used was Structural Equation Modeling (SEM). The results of this research conclude that learning Islamic banking, religiosity and financial inclusion have a significant effect and financial literacy does not have a significant impact on interest in saving in Islamic banking and gender plays a role as a moderating variable between learning Islamic banking and Islamic financial inclusion on interest in saving in Islamic banking significantly. But gender cannot moderate between Islamic financial literacy as well as religiosity on the interest in saving at Islamic Bank for State University students in Surabaya.
Pengaruh Gaya Belajar, Minat, Dan Motivasi Sebagai Variabel Moderating Terhadap Hasil Belajar Mata Pelajaran Akuntansi Syariah
Authors: Alfiando Indra Permata , Hakim Luqman
Published: March 2022

Student learning outcomes at this time are the effect of multiple factors which can be internal and external. The purpose of this study is to analyze the effects of variables (learning style, interest in learning, and motivation to learn) in class XI students of Islamic Banking at SMK Negeri 2 Mojokerto. The type of this research is quantitative. The population in this study were 118 students of class XI Islamic Banking at SMK Negeri 2 Mojokerto and the samples were taken by means of a possible sample using a simple random sampling method. After taking the data, the results obtained explain that the results of the t test variable Learning Style in this study have a result of 5,359 with a significance result of 0,000 or can be said to be below 0.05. The result of the t test for the Learning Interest variable in this study has a result of 3,314 and a significance result of 0,000 or it can be said that it is below 0.05 so that the researcher concludes that H0 is not accepted while Ha is not rejected. The results of the t-test variable Learning Motivation as a moderating variable in this study have a result of 2.114 followed by a significance value of 0.37 or can be said to be below 0.05. Validity testing uses a significance of 5% provided that all variables r count is greater than r table 0.361 which means it can be declared valid. So (1) there is an effect of learning style, (2) there is an effect of interest in learning, (3) there is an effect of learning motivation as a moderating variable, (4) there is an effect of student learning outcomes in class XI Islamic banking SMK Negeri 2 Mojokerto.
Pengaruh Mata Diklat Produktif Akuntansi dan Pengalaman Prakerin Terhadap Kesiapan Kerja dengan Variabel Moderasi Efikasi Diri
Authors: Syandianingrum Aillin , Wahjudi Eko
Published: March 2022

Vocational High School has the main objective of creating human resources who are ready to work in accordance with their field of expertise. It is hoped that SMK graduates will be well absorbed into employment and be able to reduce unemployment in Indonesia. In fact, the data listed in the Indonesian Central Statistics Agency as of February 2018-2020 shows that SMK graduates have the highest unemployment rate among other education levels, namely 8.94%. Reinforced by data from preliminary observations on the graduates of SMKS Rajasa Surabaya, the accounting expertise program shows that during the last three years there are more than 50% of students who do not have the readiness to work. Factors that are thought to improve student work readiness are productive accounting training course, internship experience, and self-efficacy. The purpose of this quantitative research is to test self-efficacy to moderate the effect of accounting productive subject and internship experience on job readiness. The population in this study were students of class XII Accounting at SMKS Rajasa Surabaya in the academic year 2020/2021, totaling 50 students. Sampling using saturated sampling technique. Data were collected using documentation techniques and questionnaires that have been tested for validity and reliability. The research hypothesis testing was carried out using Structural Equation Modeling. The results of the descriptive analysis showed that the students accounting productive subject, the level of work readiness, and self-efficacy of the students were in good categories, and the students' practical internship experiences were in the moderate category. The results of hypothesis testing show that there is a significant positive effect of accounting productive subject and internship experience on work readiness, and self-efficacy is able to strengthen the effect of accounting productive subject and internship experience on student work readiness.
Pengembangan E-Modul Kontekstual Akuntansi Perbankan Syariah Kelas XI Berbasis Flip Pdf Professional
Authors: Denisa Lesta , Hakim Luqman
Published: March 2022

This research aims to develop teaching materials for Islamic banking accounting contextual e-module for class XI semester 1 with the help of professional flip pdf applications. The development of e-modules is based on the challenges of 21st century learning innovation, the absence of technology-integrated learning media so that online learning in the Covid-19 pandemic does not run effectively, and there is no learning media that contains basic competencies coherently. This research uses the Analysis, Design, Development, Implementation, Evaluation (ADDIE) model. Collecting research data using review sheets and validation sheets of experts as well as student response questionnaires. The subjects of this research trial were 10 students of SMK Negeri 2 Mojokerto. The results showed that the product was very feasible. Product eligibility is calculated based on the material feasibility average, graphic feasibility average, and language eligibility average. Student response to the product is very good and very feasible. Based on the results of the feasibility of the products of the experts and the student response tests, it shows that the product is very suitable for use as teaching materials in the 21st century era.
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Berbasis Higher Order Thinking Skills (HOTS) Perbankan Dasar Kelas X SMK
Authors: Roihanah Hanifah , Rochmawati Rochmawati
Published: March 2022

This development study aims to produce teaching materials in the form of a worksheet based on Higher Order Thinking Skills in basic banking topics for grade X SMK accounting expertise. There are several problems in the curriculum, namely the low competence of teachers brought by the average set by the government, low readiness of student competencies, and limited relevant teaching materials. This research was conducted to solve problems related to very limited teaching materials and will be developed through the Higher Order Thinking Skills (HOTS) Basic Banking Student Activity Sheet (LKPD). The test subjects to be used in this study were 20 students of class X Accounting at SMK Negeri 1 Sambeng Lamongan. The development model that used in this study is 4D Thiagarajan with some stages, they are: define, design, develop, disseminate. But, the was not carried out. The results of this study show that material eligibility 80,5%, evaluation eligibility 81%, language eligibility 77% with the overall eligibility rate is 80% that can be said “feasible”. That teaching materials in the form of the worksheet based on Higher Order Thinking Skills can be used in learning activities.
Pengaruh Kompetensi Pedagogik, Kompetensi Profesional Terhadap Kinerja Pengenalan Lapangan Persekolahan Mahasiswa Pendidikan Akuntansi
Authors: Hardianti Ervina , Listiadi Agung
Published: March 2022

The study was conducted with the aim of knowing whether there was an effect of pedagogic and professional competence on the performance of accounting students partially or simultaneously. This research is included in causal associative research, which means that this study looks for a causal relationship between variables. The research was conducted on accounting education students at the State University of Surabaya who had implemented PLP with a total population of 245 students. The sample used is simple random sampling, so it is found a sample of 152 students. Data collection techniques using secondary data obtained from student scores. The results of the t test: (1) pedagogical competence affects PLP performance with a significant result of 0.000 (2) professional competence affects PLP performance with a significant result of 0.001. The result of the F test is 22,309 with a significant result of 0,000, this indicates that there is a simultaneous effect of pedagogic and professional competence on the performance of accounting education students at the State University of Surabaya. In addition to the t test and F test, there is an R Square value of 23% which indicates that PLP performance is affected by 23% by the pedagogical and professional competency variables, while 77% is influenced by other factors or variables. From the results of the research conducted, it shows that there is an influence of Pedagogic Competence and Professional Competence on the performance of accounting education students' school field introduction either partially or simultaneously.
Pengaruh Pengantar Akuntansi, Literasi Digital, Dan Self-Regulated Learning Terhadap Keberhasilan Pembelajaran Akuntansi Keuangan Berbasis Daring
Authors: Setyowati Pirmina , Rochmawati Rochmawati
Published: March 2022

This research  to  analyze whether there is an influence between the introduction of accounting, digital literacy and self-regulated learning on the success of online-based financial accounting learning in accounting education students of class 2018. This research is quantitative by taking the data through questionnaires. Based on the results of the regression analysis, it can be seen that in the partial test (t test) the three variables, namely X1, X2 and X3, have t value greater than t table. These results conclude that the three variables have a positive effect on the success of online-based financial accounting learning or it can be said that Ho is rejected and Ha is accepted. The results of the f-test indicate that Ho is rejected and Ha which states that there is a positive influence between the introduction of accounting, digital literacy and self-regulated learning simultaneously on the success of online-based financial accounting learning. In this study, the resulting determinant coefficient is that all independent variables have an effect on the dependent.
Pengaruh Uang Saku, Teman Sebaya, Lingkungan Sekitar Terhadap Pengendalian Diri Mahasiswa Dalam Pengelolaan Keuangan Di Era Covid-19
Authors: Lesminda Ester , Rochmawati Rochmawati
Published: March 2022

Student self-control when managing finances today is dependent on pocket money, peers, and the surrounding environment. In terms of managing finances, students need to control themselves with three factors, namely; Pocket money, Peers, and The Neighborhood. This study aims to find out the influence of pocket money, peers, and the surrounding environment as variable moderators. This research uses quantitative research. Data collection using questionnaires with a population of 100 undergraduate students from various universities in Indonesia. Sample techniques that will be used Simple Random Sampling Techniques, with the criteria used are undergraduate students who are still active in lectures. The data analysis used is multiple linear analysis. The results prove 1) pocket money significantly negatively affects students' self-control in financial management 2) Peers significantly positively affect financial management 3) The surrounding environment has a significant positive influence on students' self-control. The results showed that pocket money, peers, and the surrounding environment simultaneously have a significant influence on students' self-control in financial management in the era of covid-19.
Penerapan Model Pembelajaran Problem Based Learning Berbantuan Buku Ajar Dalam Meningkatkan Hasil Belajar Akuntansi Perbankan Syariah
Authors: Fadilah Hanifah Rahma , Hakim Luqman
Published: March 2022

Efforts that can be made to improve learning outcomes are to use learning models that can be considered suitable for improving learning outcomes, one of the most widely used learning models is Problem Based Learning (PBL). The research is used as a tool for analyzing the learning outcomes of Problem Based Learning (PBL), for analyzing the activities carried out by the teacher during the learning process, for evaluating student activities during the teaching and learning process in the classroom or outside the classroom, as well as for analyzing student responses after carrying out learning activities using learning model Problem Based Learning (PBL). The type of research chosen was a Classroom Action Research method or PTK focused on the research model conducted by Kemmis and Mc Taggart. The subjects of this study were XI Sharia Banking (PBS) students of SMK Negeri 1 Sambeng for the 2019/2020 academic period with 30 students. The results conveyed that the teacher had made Problem Based Learning (PBL) according to the syntax stated in the Learning Implementation Plan or abbreviated as RPP which was proven by an increase in student scores and a good response from students.
Pengaruh Hasil Belajar Micro Teaching dan Lingkungan Keluarga Terhadap Minat Menjadi Guru Akuntansi Melalui Efikasi Diri Sebagai Variabel Moderasi
Authors: Karyantini Denandhia Arvina , Rochmawati Rochmawati
Published: March 2022

Teacher is the main factor determain the  success of education. Professional teachers are needed to achieve these goals. One of the requirements to become a professional teacher is to take an undergraduate education program. However, not all students at State University of Surabaya who take the accounting study program have an interest in becoming an accounting teacher. This is because interest in becoming a teacher can be influenced by encouragement from oneself and strengthened by external factors that come from outside. This study aims to analyze the influence of micro teaching learning outcomes to the interest in becoming an accounting teacher, the influence of the family environment on the interest in becoming an accounting teacher, the effect of micro teaching learning outcomes through self-efficacy on the interest in becoming an accounting teacher, and the influence of the family environment through self-efficacy on the interest in becoming an accounting teacher. The type of ex-post-facto quantitative research. This study has a population 112 students of the Accounting Education, Faculty of Economics and Business, State University of Surabaya. The sampling method was purposive sampling. The sample was determind based on the Slovin formula amounted to 88 students. The data collection was carried out through a likert scale questionnaire which hasben tasted for validity and reability. The result of data analysis using  path analysis  showed there are micro teaching learning outcomes positively and significantly able to be influenced interest in becoming an accounting teacher,  family environtment able to be influenced interest in becoming an accounting teacher positively and significantly, self-efficacy unable moderate of micro teaching learning outcomes on the interest in becoming an accounting teacher, and unable moderate the family environment on the interest in becoming an accounting teacher.
Pengembangan E-Book Interaktif Berbasis Android Mata Pelajaran Layanan Lembaga Keuangan Syariah
Authors: Dianti Ananda Putri , Hakim Luqman
Published: March 2022

The changing of times have reduced the boundary between digital world and physical world in many fields of human life including education. The revised edition of Kurikulum 2013, which was the last change in the education curriculum in Indonesia, must always be balanced with the development of learning tools including teaching materials. This research and development is aimed to develop teaching materials in interactive e-books form based on android devices with a scientific approach to the subject of Islamic financial services in class XII semester 1. This development uses the 4D model belonging to Thiagarjan, Semmel, and Semmel which consists of the stage define, design, develop, and disseminate. However, due to the limitations of the researcher, the research focused on the development stage and implemented the dissemination on a limited basis. The result of this study in feasibility test by a material, linguist, graphical, and stundents’ responses to the use of e-book. From those results, it is known that android based interactive e-book with scientific approach are very suitable for use for learning activities.
Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19
Authors: Fardani Nisa , Utomo Supri Wahyuning , Sulistyowati Nur Wahyuning
Published: March 2022

This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.
Concept or Practice: Kajian Tentang Respon Kemampuan Kognitif Mahasiswa Pada Matakuliah Penganggaran
Authors: Puspaningtyas Miranti , Sulastri Sulastri
Published: March 2022

The way a person receives knowledge has various kinds of responses according to their abilities. This research aims to develop an effective learning approach and the response of students' cognitive abilities in budgeting courses both in theory and practice. A quantitative approach is used as a type of Research and Development (R&D) methods on 102 accounting students who taking Budgeting Courses. Data were obtained from Accounting Students of the Faculty of Economics, UM, who were still taking budgeting courses and were given a questionnaire. The results of observations made in the budgeting course showed that the enthusiasm shown by students showed a good and enthusiastic attitude when explained by the lecturer about practical and theoretical. However, when the students were asked to do practice questions in the theory course, they had difficulty applying the theory to the problem. When online lectures, the conclusion is the use of appropriate learning methods and approaches and media will be simulate the response of students' cognitive abilities both theoretically and practically.
Pengaruh Kemandirian dan Gaya Belajar Terhadap Hasil Belajar Dengan Variabel Mediasi Motivasi Belajar
Authors: Khotimah Nadia Virany Khusnul , Wahjudi Eko
Published: March 2022

This study aims to determine the role of the learning motivation variable as a mediation between the influence of independent learning and the influence of learning styles on learning outcomes in Universitas Negeri Surabaya Accounting Education students. This type of research used in this research is a type of quantitative research. The data collection techniques used in this study were questionnaires and documentation. Data processing in this study using SEM analysis techniques. The conclusions obtained based on this research are learning independence can affect learning motivation directly, learning style can affect learning motivation directly, learning outcomes are directly influenced by learning motivation, learning motivation cannot be a variable that mediates learning independence on learning outcomes, learning motivation cannot mediate learning styles on learning outcomes.
Faktor-Faktor Yang Mempengaruhi Literasi Keuangan Mahasiswa Pendidikan Akuntansi di Era Digital
Authors: Nuris Dudung Ma'ruf , Rahmawati Tsania
Published: March 2022

Attention of various countries to financial literacy is increasing in line with the more complex economic sector growth, with rapid development of financial technology and variety of new financial products and services offered. College students as the next generation are expected to have good financial literacy in order to be able to overcome the increasingly complex economic problems. This study aims to test the influence of socioeconomic factors (pocket money, parent’s latest education, and parent’s income) to financial literacy. This study used a quantitative approach with an explanatory research design and survey method. The data collecting were taken by tests and questionnaires conducted on a sample of 215 undergraduate students of Accounting Education, State University of Malang, with the sampling technique used simple random sampling. The data collected were then analyzed by multiple linear regression. The results of the data analysis show that: pocket money has a positive and significant effect on student’s financial literacy, parental education has no positive and significant effect on student’s financial literacy, and parents’ income has no positive and significant effect on student’s financial literacy. Based on the data analysis above, it can be concluded that this result are not enough to support the socioeconomic theory, that socioeconomic status can affect person’s knowledge, behavior, and attitudes, in this case student financial literacy.
Hubungan Penggunaan Zoom Untuk Pembelajaran Daring Era Pandemi Covid-19 Terhadap Motivasi Belajar Mahasiswa Program Studi Pendidikan Akuntansi
Authors: Aylina Varidhatul , Pute Nudek Fransisca Novelia , Matondang Indah Verawati
Published: March 2022

Covid-19 pandemic has influenced educational system in Indonesia. It changes conventional learning into online learning. Despite the internet and classroom management challenges, zoom is widely used to facilitate the learning process in the higher education. This study aims to examine the influence of using zoom for online learning on students’ motivation. The research participants were 45 students at Sanata Dharma University. Quantitative research method was employed by using online-based questionnaire with 5-point Likert scale: strongly disagree (1) to strongly agree (5). The Spearman correlation test shows that the experience of using zoom as learning medium is significantly related to students’ learning motivation.
Peran Experiential Learning Model Dalam Meningkatkan Kemampuan Pengelolaan Keuangan Rumah Tangga Guru Dan Karyawan SMA Z
Authors: Marlina Maria Asumpta Evi , Ismawati Anastasia Filiana , Pebruanto Dwi Sunu Widyo , Venusita Lintang
Published: March 2022

This study aims to describe the role of experiential learning models in improving the ability to manage household finances for teachers and employees during the Covid-19 pandemic. This study uses a qualitative descriptive method that is supported by the Wilcoxon signed ranks test different test. Data obtained through interviews, observations, and questionnaires. Qualitative data were obtained during the process of applying the experiential learning model in four stages, namely concrete experience, reflective observation, abstract conceptualization, and active experimentation. Different tests were conducted to show changes in participants' motivation to invest which could indicate changes in the participants' household management abilities. Questionnaires were given to thirty-two respondents who were all participants. The results show that the experiential learning model can improve the ability of teachers and employees of SMA Z in managing their household finances.
Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri
Authors: Wati Erna Kurniya , Panggiarti Endang Kartini
Published: March 2022

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.
Pengaruh Project Based Learning dengan Pendekatan STEAM Terhadap Kemampuan Berpikir Kritis pada Pembelajaran Online di SMK Negeri 12 Malang
Authors: Cahyani Gita Putri , Sulastri Sulastri
Published: March 2022

Critical thinking skills can be grown with a project based learning model with a STEAM approach. The purpose of this study was to determine the effect of Project Based Learning with the STEAM approach on critical thinking skills in online learning in accounting vocational schools. This research was conducted at SMKN 12 Malang class X. The research subjects involved 72 students. This study uses a quasi-experimental design in the form of Noneequivalent Control Group Design. The data collection technique used a test sheet in the form of an essay to collect ten items. The data analysis technique used independent sample t-Test analysis with the help of the SPSS application. The results showed that there were differences in the ability to think critically of students before and before getting treatment-based learning with the STEAM approach in online learning of service company financial statement materials. The critical thinking ability of students has increased significantly.
Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember)
Authors: Amin Mohammad Luthfil , Dhorivun Abdun , Sintawati Ayu Dewi , Ahmad Arisona , Ardhiarisca Oryza
Published: March 2022

This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.
Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis
Authors: Abdullah Sulthan Yusuf , Kustiawan Memen , Prawira Ida Farida Adi
Published: March 2022

Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
Peny Pengaruh Praktik Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan Non-Keuangan Dimediasi Manajemen Risiko
Authors: Peny Peny , Meiliana Meiliana
Published: March 2022

The study was conducted to determine the effect of corporate governance components on financial performance mediated by risk management. In 2016-2020, non-financial sector companies on the IDX became the object of research. This research is quantitative by taking the data through financial reports. The technique applied to the research data testing is multiple linear analysis and path analysis. The results show that corporate governance practices such as auditor reputation, size of the board of commissioners, audit committee, board meetings, and financial reporting risk have a significant effect on financial performance where risk management acts as a mediation. Risk management is proven to have an effective influence in the company so that the management of corporate governance is better, and financial performance can be managed optimally. Risk management also helps to supervise and minimize any possible activities that will have an impact on causing risks, both internal and external risks.
Pengembangan Lembar Kegiatan Peserta Didik Materi Praktikum Akuntansi Lembaga/Instansi Pemerintahan Kelas XII SMK Sebagai Pendukung Integrasi Keterampilan Abad 21
Authors: Winarsih Sayekti , Susanti Susanti
Published: March 2022

The 2013 curriculum is a substitute curriculum for KTSP which has three aspects of assessment which include knowledge assessment, skills assessment, and attitude assessment. This curriculum is competency and character based which integrates learning into four important things, namely strengthening character education, literacy, integration of 21st century skills, and higher order thinking skills. In an effort to increase the skills and knowledge of students, student activity sheets are one of the teaching materials suitable for use in learning. This study aims to develop and analyze the feasibility of teaching materials in the form of Student Activity Sheets for class XII SMK accounting practicum material. The development model used in this research is the 4D development model by Thiagarajan which is limited only to the develop stage. The analysis technique used to process quantitative data in the form of numbers and qualitative in the form of input is a quantitative descriptive technique. Three expert lecturers consisting of accounting education lecturers, Indonesian language lecturers, teaching technology lecturers and one SMK accounting teacher are research subjects that validate the material, language, and graphics of the developed LKPD products. The results of the expert validation showed 88.5% for the material score, language validation with a score of 87.9%, and graphic validation of 92.7% so that the average score obtained was 89.7% with a very feasible category. So that the participant activity sheet is provided with the material for the accounting practicum for government institutions / agencies developed as a support for the integration of 21st century skills in the learning process by students.
THE DEVELOPMENT OF BW-EXPORT MODEL ON SCIENTIFIC LEARNING DEVICES TO IMPROVE CRITICAL THINKING SKIILS OF JUNIOR HIGH SCHOOL STUDENTS
Authors: Hananingsih Febrian Deiza Iva , Jatmiko Budi , Sudibyo Elok
Published: March 2022

This study aims to produce a valid, practical, and effective learning materials with the BW-ExPort learning model to improve the critical thinking skills of junior high school students on heat material. The development of the device uses a modification of the 4D development model with the research design of One Group Pretest and Posttest Design. The research data analyzed were the validity, practicality and effectiveness of learning materials and analyzed quantitatively and qualitatively descriptively. The trial sample was class VII students of SMP Negeri 4 Mojokerto in the odd semester of the 2021/2022 school year, totaling 96 students. The results showed that (a) the learning tools developed had an average syllabus validity of 3.65, lesson plans of 3.63, LKPD of 3.75, teaching materials of 3.75 and test instruments of 3.61 which were categorized as very valid; (b) practical developed learning materials with an average score of 3.68 learning implementation which is in the very good category and student activities in the very good category; (c) the learning materials developed are effective, with the N-Gain value of students' critical thinking skills of 0.71 which is in the high category, the results of the paired t-test from the three experimental classes have a p-value of less than 0.05, and the results of the p-value are less than 0.05. The one-way ANOVA test value is 0.809; (e) the percentage of student responses is 92% with a very good category. The conclusion of learning materials with the BW-ExPort model that was developed properly (valid, practical, and effective) can be used to improve students' critical thinking skills.
THE DESIGN OF ELECTROLYTE AND NON ELECTROLYTE SOLUTION TEACHING MATERIALS WITH MULTI REPRESENTATION
Authors: Sundari Isma Dwi , Nurdiyanti Dewi , Yullina Indah Karina , Gusman Tania Ivanda
Published: March 2022

The limited resources for learning chemistry and the lack of application of multiple representations in schools are a problem for students in understanding chemistry at the molecular level. This study aims to obtain a multi-representation-oriented teaching material design that is feasible to use. Development  of teaching materials using the 4D Thiagarajan et al, this is because this model is specifically for book development. The design of electrolyte solution and multi-representation-oriented teaching materials is assessed by five experts consisting of three FKIP lecturers and two chemistry teachers. The results of judgment on aspects of material feasibility, presentation of material, and language each get a percentage of 83%; 83.%; 83.9% the three into the very decent category. While the results of the multi-representation aspect of judgment consist of five criteria, namely 1) the type of representation, the type of representation (C1), the interpretation of features (C2), the relationship with the text (C3), the description of the image (C4), the degree of connectedness (C5) has been met according to the criteria specified  used. In the readability test, the teaching materials developed are categorized as easy to understand for students and independent categories, then received a positive response from students.