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ANALYSIS OF TEACHING AND WAGE INFORMATION SYSTEMS AS INTERNAL CONTROL TOOLS IN ABC COMPANIES IN MADIUN Antika Dewi; Supri Wahyudi Utomo; Liana Vivin Wihartanti
Jurnal Ilmiah Econosains Vol 17 No 2 (2019): Vol 17 No 2 (2019): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0172.06

Abstract

This study intends to analyze internal control efforts in the payroll and wage accounting information system carried out by the company in the area. The method used is a qualitative approach using interviews and documentation relating to payroll and wages for company employees in the area. The results show that the accounting information system used for employee payroll and wages is following the procedure and can be said to be effective because of the flow diagram and overtime process which are not by the SOP. Internal control carried out on companies in Madiun has not been effective because there are multiple tasks and a lack of employee monitoring.
PENGARUH PENDIDIKAN KARAKTER DAN MOTIVASI BELAJAR TERHADAP PRESTASI BELAJAR AKUNTANSI Ellaa Restiyana Putri; Supri Wahyudi Utomo; Liana Vivin Wihartanti
Soedirman Economics Education Journal Vol 2 No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v2i2.3295

Abstract

Pada dunia pendidikan saat ini pendidikan karakter dan motivasi belajar merupakan hal penting dalam pembelajaran. Pendidikan karakter bertujuan untuk memecahkan masalah yang terkait dengan kemerosotan akhlaq peserta didik. Pengoptimalan pendidikan karakter perlu ada dilingkungan sekolah untuk menumbuhkan motivasi serta kebiasaan sikap dan perilaku yang baik berakhlak mulia dalam diri peserta didik. Tujuan yang ingin dicapai dari penelitian ini adalah untuk menganalisis pengaruh pendidikan karakter dan motivasi belajar terhadap prestasi belajar akuntansi siswa kelas XII IPS MAN 1 Kabupaten Madiun baik secara parsial maupun secara simultan. Jenis penelitian menggunakan penelitian kuantitatif Penelitian ini Populasi dalam penelitian ini adalah siswa kelas XII IPS MAN 1 Madiun yaitu dari 2 kelas dengan jumlah 52 siswa. Penelitian ini menggunakan sampel kelas XII IIS atau IPS 1 sebanyak 27 siswa dan kelas XII IIS atau IPS 2 sebanyak 25. Analisis data menggunakan regresi linier berganda, uji t, uji F dan koefisien determinasi.Hasil penelitian menunjukkan bahwa 1) Terdapat pengaruh positif pendidikan karakter terhadap prestasi belajar akuntansi siswa kelas XII IPS di MAN 1 Kabupaten Madiun. 2) Terdapat pengaruh positif motivasi belajar terhadap prestasi belajar akuntansi siswa kelas XII IPS MAN 1 Kabupaten Madiun. 3) Terdapat pengaruh pendidikan karakter dan motivasi belajar simultan terhadap prestasi belajar akuntansi siswa kelas XII IPS MAN 1 Kabupaten Madiun.
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE) DALAM MENGURANGI NON-VALUE-ADDED ACTIVITIES PADA PG KANIGORO MADIUN Alwiyanti Kusuma Wardani; Supri Wahyudi Utomo; Purweni Widhianningrum
Assets: Jurnal Akuntansi dan Pendidikan Vol 5, No 1 (2016)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.382 KB) | DOI: 10.25273/jap.v5i1.1182

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai penerapan Manufacturing Cycle Effectiveness (MCE) sebagai alat ukur dalam mengurangi aktivitas tidak bernilai tambah (non-value-added activities) pada produksi gula kristal putih Pabrik Gula (PG) Kanigoro Madiun tahun 2013 dan 2014. Penelitian ini merupakan penelitian kualitatif dengan data primer berupa informasi-informasi aktivitas dan waktu produksi yang dikumpulkan melalui metode wawancara dan observasi. Sedangkan data sekunder berupa laporan kinerja produksi dan rencana kerja anggaran perusahaan (RKAP).Hasil penelitian ini menunjukkan bahwa sebagian besar aktivitas pada produksi gula kristal putih di PG Kanigoro Madiun masih memuat aktivitas tidak bernilai tambah (non-value-added activities). Hal ini dibuktikan dengan hasil perhitungan Manufacturing Cycle Effectiveness (MCE) pada tahun 2013 dan 2014 masing-masing sebesar 96,59% dan 97,19%, sehingga persentase non-value-added activities pada tahun 2013 dan 2014 masing-masing sebesar 3,41% dan 2,81%. Adanya aktivitas tidak bernilai tambah disebabkan tata letak pabrikasi yang dirasa kurang efektif. Jarak antar mesin produksi dengan stamp floor mengakibatkan munculnya aktivitas inspeksi, perpindahan dan waktu tunggu. Oleh karena itu, perusahaan perlu memilih alternatif perbaikan kinerja melalui pengurangan, eliminasi, maupun substitusi aktivitas sehingga cost effectiveness dapat tercapai.
MOBILE LEARNING BERBASIS ANDROID DENGAN PENDEKATAN SAINTIFIK PADA MATERI JURNAL UMUM SMA Rizka Amisa Putri; Supri Wahyudi Utomo; Nur Wahyuning Sulistyowati
Tangible Journal Vol 5 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v5i2.123

Abstract

Penelitian ini bertujuan untuk menghasilkan produk dan menguji kevalidan mobile learning berbasis android dengan pendekatan saintifik pada materi jurnal umum untuk SMA. Penelitian ini merupakan penelitian pengembangan R&D menggunakan model ADDIE yang hanya sampai pada tahapan analisis, perancangan, pengembangan dikarenakan Covid-19 yang bertepatan dengan diliburkannya sekolah secara serentak sehingga peneliti tidak dapat mengambil data di lapangan secara langsung. Teknik pengumpulan data menggunakan observasi serta lembar validasi ahli media dan ahlli materi dengan mendeskripsikan data. Hasil daripada penelitian ini yaitu terciptanya produk aplikasi bernama AKT: JURNAL UMUM dengan type file .apk versi 1.0 yang dikembangkan dengan software sketchware. Mobile learning berbasis android dengan pendekatan saintifik telah teruji dengan baik berdasarkan penilaian validator ahli dan hasil akhir uji validitas sehingga produk berupa aplikasi yang dikembangkan dalam penelitian ini memenuhi kriteria sangat valid.
Pelatihan Pemanfaatan Mendeley Sebagai Reference Tool Pada Artikel Ilmiah Mahasiswa Pendidikan Akuntansi Unipma Elana Era Yusdita; Supri Wahyudi Utomo
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 3 No 1 (2019): Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.538 KB) | DOI: 10.29407/ja.v3i1.13525

Abstract

This dedication aims to train the use of reference tools in scientific articles on Accounting Education students at Universitas PGRI Madiun (UNIPMA) in order to answer the need for publication of scientific papers and to adhere to the ethics of publication. The dedication is carried out to all UNIPMA accounting education students who will graduate in the even semester of the 2018/2019 school year by means of presentation of material, examples, practice, and evaluation of work results. The result is that all students can cite and create automatic bibliography in their respective articles.
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE STAD UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR AKUNTANSI SISWA KELAS XI IPS 2 SMA NEGERI 1 GEGER TAHUN AJARAN 2012/2013 Alfian Wicaksono; Supri Wahyudi Utomo; Satrijo Budi Wibowo
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 1, No 1 (2013): FIPA 1
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.42 KB)

Abstract

This study was to knowing the motivation and learning outcomes of students of class XI IPS 2 SMA N 1 Geger after learning implemented using type STAD cooperative learning to improve motivation and learning outcomes of accounting students. This research is empirical research. The collection data in this study were obtained through the questionnaire method, the method of testing, and documentation. Analysis of the data used to analyze the research data is a simple analysis technique.  In action research, the researcher conducted two cycles in a single class. Each cycle performed by the procedure of planning, action, observation and reflection. The data was collected using a questionnaire sheet motivation and test questions. Sheet motivation questionnaire to determine students' motivation for learning activities, while about a test conducted at the end of each cycle of learn that is used to determine student learning outcomes. Based on the comparison of cycle I and II, it can be concluded that learning to type STAD cooperative learning model can improve motivation, students' class XI IPS 2 SMA N 1 Geger.
PENERAPAN METODE PEMBELAJARAN KOOPERATIF TIPE TS-TS (TWO STAY TWO STRAY) SEBAGAI UPAYA UNTUK MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR SISWA PADA MATA PELAJARAN AKUNTANSI KELAS X AK 1 SMK PGRI WONOASRI TAHUN PELAJARAN 2011/2012 Moh Ubaidillah; Supri Wahyudi Utomo; Juli Murwani
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 1, No 1 (2013): FIPA 1
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.09 KB)

Abstract

The purpose of this research is to improve the activity, student learning outcomes, and the correlation between the activities of the learning outcomes of students of class X Ak 1 after learning implemented using cooperative learning type TS TS (two stay two stray) at SMK PGRI Wonoasri. This research is the study participants. The population used in this study were students of class X SMK PGRI Wonoasri by the number of 102 students. The number of samples taken by 51 students of class X AK 1. The collection of the necessaries data in this study were obtained through the method of observation, methods of testing, and documentation. Analysis of the data used to analyze the research data is quantitative analysis techniques and different test (correlation). In action research, the researcher conducted two cycles in a single class. Each cycle performed by the procedure of planning, action, observation and reflection. The data was collected using a questionnaire sheet activity and test questions. Sheet activity questionnaire to determine activity of students during learning activities, while about a test conducted at the end of each cycle of learning that is used to determine student learning outcomes.
Analisis Strategi Bisnis MM Bakery Madiun Di Masa Pandemi Covid-19 Arum Nanda Pratiwi; Supri Wahyudi Utomo; Elly Astuti
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 7 No 2 (2022): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v7i2.17427

Abstract

This study aims to identify what business strategies should be implemented by UMKM Bakery in Madiun during the COVID-19 pandemic. The research method used is descriptive qualitative research. Primary data sources. Data collection techniques are observation, interviews, and documentation. The data analysis used in this research is data reduction, data display, and conclusion drawing/verification. The results of this study are the results of the analysis of internal and external factors through the calculation of the IFE matrix and the EFE matrix with the results of each having a total score of 2.96 and 3.12. Then the mapping is done through the IE matrix which shows that the position of MM Bakery is in cell II, namely growing and building. So the right strategy to be applied during the current pandemic is product development.
Implementasi Manajemen Keuangan dalam Pengelolaan Uang Saku sebagai Penunjang Hasil Belajar Siswa Amatullah Noor Hanifah; Supri Wahyudi Utomo; Liana Vivin Wihartanti
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.543

Abstract

The student personal financial management system implemented at SMP Ibnu Batutah is a rare system where children are not allowed to bring their own pocket money and manage it on hand. This study aims to determine the application of financial management in the allowance management system at SMP Tahfidz Ibnu Batutah and its impact on student learning outcomes. This research was conducted in the first semester of the 2019/2020 academic year using qualitative methods and by comparing the average monthly expenses of students with the average learning outcomes obtained by students in one semester. The data collection technique used was direct interviews due to this pandemic through online interviews with several informants as well as by direct observation and retrieval of related documents such as pocket money and student learning outcomes.The results obtained from this study are that the pocket money system at SMP Tahfidz Ibnu Batutah which does not allow students to bring their own pocket money actually supports student learning success. This relationship is also supported by the record of student spending which is also directly proportional to the learning outcomes they receive.
BAGAIMANA ADAPTASI SISTEM KERINGANAN PEMBAYARAN PT JASA RAHARJA MADIUN SAAT COVID-19? Selvia Angger Sari; Supri Wahyudi Utomo; Elana Era Yusdita
RISTANSI: Riset Akuntansi Vol 3 No 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1185

Abstract

This study aims to determine the application system for IWKBU payment relief and the implementation of the tax relief system during the pandemic for taxpayers for 3 months to ease the payment of SWDKLLJ at PT Jasa Raharja (Persero) Madiun Branch Representative Office during the Covid-19 period. The type of research used is descriptive qualitative, researchers conducted interviews with informants, namely employees of PT Jasa Raharja (Persero) Madiun Branch. The results of this research are Jasa Raharja Madiun employees that income during this pandemic is very low, as well as a system of asking for waivers for PO Buses and a 3 month tax relief system is applied for taxpayers because with the pandemic the community's economy is declining and the PO Bus cannot operate. Then the JR-Ku application can make payments easier and can be more effective and efficient in time.