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All Journal Lembaran Ilmu Kependidikan Journal of Economic Education
Permana, Intan
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Economics, Econometrics & Finance Education

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The Acceptance Analysis of Financial Accounting Standards for Entities Without Public Accountability (Fas-Ewpa) in Cirebon Regency Cooperatives Using Technology Acceptance Model (Tam) Permana, Intan; Thomas, Partono; Kardoyo, Kardoyo
Journal of Economic Education Vol 8 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.32452

Abstract

The Indonesian Government has ratified Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in bahasa Indonesia known as SAK-ETAP) in 2009 as guidelines for financial reporting for entities without public accountability, one of which is cooperative (koperasi).The large number of cooperatives in Cirebon Regency that have carried out annual member meeting but lacking implementation of FAS-EWPA is still considered as a constraint. The purpose of this study is to analyze the acceptance of cooperative administrators towards FAS-EWPA using Technology Acceptance Model (TAM). This research uses a quantitative method with path analysis using SPSS 20.0 for windows and Sobel Test Calculator to determine the significance of intervening variables. The number of population in this study is 193 cooperatives in Cirebon Regency with a total sample of 65 cooperatives. The results of this study indicates positive correlations on : education towards perceived usefulness, perceived ease, and intention to use; subjective norms toward perceived usefulness and perceived ease; organizational factors toward perceived usefulness, perceived ease, and intention to use; perceived usefulness towards intention to use; and perceived ease towards intention to use.There is no correlation between subjective norms and intention to use. The difference between this research and several previous studies is that the use of external variables such as education and organizational factors influencing TAM is rarely used in previous studies.
Pembelajaran Daring Menggunakan Model Pembelajaran Think Talk Write Berbantuan Padlet untuk Meningkatkan Hasil Belajar Siswa Widyanto, Prasetyo; Wardani, Naniek Sulistya; Permana, Intan
Lembaran Ilmu Kependidikan Vol 50, No 1 (2021): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v50i1.29372

Abstract

Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa kelas 5 menggunakan model Think Talk Write berbantuan media Padlet. Penggunaan Padlet pada model pembelajaran Think Talk Write bermaksud untuk menciptakan pembelajaran yang memfasilitasi untuk belajar secara mandiri dan berkolaborasi dalam pembelajaran daring. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas 5 SD Negeri Kalicacing 02 tahun pelajaran 2020/2021. Teknik pengumpulan data yang digunakan adalah tes uraian. Hasil penelitian menunjukkan bahwa model Think Talk Write berbantuan Padlet dapat meningkatkan hasil belajar siswa pada pembelajaran daring. Rata-rata hasil belajar siswa pada tiap siklus selalu meningkat. Awalnya hasil tes kemampuan menalar siswa pada Pra Siklus hanya mencapai 53,6, kemudian terjadi peningkatan pada siklus I menjadi 65,7, pada Siklus II juga mengalami peningkatan menjadi 77,8.
The Acceptance Analysis of Financial Accounting Standards for Entities Without Public Accountability (Fas-Ewpa) in Cirebon Regency Cooperatives Using Technology Acceptance Model (Tam) Permana, Intan; Thomas, Partono; Kardoyo, Kardoyo
Journal of Economic Education Vol 8 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i2.32452

Abstract

The Indonesian Government has ratified Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in bahasa Indonesia known as SAK-ETAP) in 2009 as guidelines for financial reporting for entities without public accountability, one of which is cooperative (koperasi).The large number of cooperatives in Cirebon Regency that have carried out annual member meeting but lacking implementation of FAS-EWPA is still considered as a constraint. The purpose of this study is to analyze the acceptance of cooperative administrators towards FAS-EWPA using Technology Acceptance Model (TAM). This research uses a quantitative method with path analysis using SPSS 20.0 for windows and Sobel Test Calculator to determine the significance of intervening variables. The number of population in this study is 193 cooperatives in Cirebon Regency with a total sample of 65 cooperatives. The results of this study indicates positive correlations on : education towards perceived usefulness, perceived ease, and intention to use; subjective norms toward perceived usefulness and perceived ease; organizational factors toward perceived usefulness, perceived ease, and intention to use; perceived usefulness towards intention to use; and perceived ease towards intention to use.There is no correlation between subjective norms and intention to use. The difference between this research and several previous studies is that the use of external variables such as education and organizational factors influencing TAM is rarely used in previous studies.
Pembelajaran Daring Menggunakan Model Pembelajaran Think Talk Write Berbantuan Padlet untuk Meningkatkan Hasil Belajar Siswa Widyanto, Prasetyo; Wardani, Naniek Sulistya; Permana, Intan
Lembaran Ilmu Kependidikan Vol 50, No 1 (2021): April: Curriculum and Learning, Technology and Innovation in Education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v50i1.29372

Abstract

Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa kelas 5 menggunakan model Think Talk Write berbantuan media Padlet. Penggunaan Padlet pada model pembelajaran Think Talk Write bermaksud untuk menciptakan pembelajaran yang memfasilitasi untuk belajar secara mandiri dan berkolaborasi dalam pembelajaran daring. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas 5 SD Negeri Kalicacing 02 tahun pelajaran 2020/2021. Teknik pengumpulan data yang digunakan adalah tes uraian. Hasil penelitian menunjukkan bahwa model Think Talk Write berbantuan Padlet dapat meningkatkan hasil belajar siswa pada pembelajaran daring. Rata-rata hasil belajar siswa pada tiap siklus selalu meningkat. Awalnya hasil tes kemampuan menalar siswa pada Pra Siklus hanya mencapai 53,6, kemudian terjadi peningkatan pada siklus I menjadi 65,7, pada Siklus II juga mengalami peningkatan menjadi 77,8.
Co-Authors - Kardoyo Partono Thomas Purwoko, Agus Widyanto, Prasetyo