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Acceptance of Financial Accounting Information System at Schools : Technology Acceptance Model Permatasari, Carolina Lita; Prajanti, Sucihatiningsih Dian Wisika
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.27182

Financial accounting information systems are needed in the presentation of financial statements for the public. Besides that, school management requires accounting information in relation to decision making for organizational purposes, so managerial of accounting information system is needed. One important aspect of accounting that aims to produce financial reporting in an organization is the behavior of financial report managers which become studies of behavioral accounting. The purpose of this study was to examine the effect of perceived ease of use, perceived usefulness, and attitude toward using on behavioral intention to use accounting information systems by school financial managers. This study also aims to determine the extent of the acceptance of accounting information systems by school financial managers in the preparation of financial statements. The method used in this study is a quantitative method with path analysis techniques. The number of population and sample in this study were 50 respondents from an educational foundation in the city of Semarang which consisted of treasurers and the finance department of the Marsudirini Foundation school. The results obtained from this study are the significant influence of perceived ease of use to perceived usefulness; perceived usefulness to attitude toward using; perceived ease of use to attitude toward using; perceived ease of use to behavioral intention to use; and attitude to using toward behavioral intention to use. The rejected hypothesis is the influence of perceived usefulness tobehavioral intention to use.

PENERIMAAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN OLEH PENGELOLA KEUANGAN YAYASAN PENDIDIKAN: ANALISIS TECHNOLOGY ACCEPTANCE MODEL Permatasari, Carolina Lita; Yanto, Heri; Widiyanto, Widiyanto
Journal of Economic Education Vol 5 No 1 (2016): June 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

PSAK 45 merupakan standar pelaporan keuangan yayasan pendidikan sebagai organisasi nirlaba.Perkembangan pesat yayasan pendidikan di Kota Semarang menjadikan pentingnya pelaporan keuangan yayasan pendidikan sesuai PSAK 45 tetapi minimnya penerapan PSAK 45 masih menjadi kendala.Tujuan dari penelitian ini untuk mengetahui sejauh mana penerimaan pengelola keuangan yayasan pendidikan terhadap PSAK 45 dengan analisis Technology Acceptance Model (TAM).Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis jalur. Jumlah populasi dalam penelitian ini kurang lebih 240 responden dari 48 yayasan pendidikan di Kota Semarang dengan jumlah sampel 200 responden terdiri dari pengelola keuangan yayasan pendidikan.Hasil penelitian ini adalah adanya pengaruh kompetensi pengguna terhadap persepsi kemudahan, persepsi kegunaan, dan sikap penggu4aan; dukungan teknologi terhadap persepsi kegunaan; persepsi kemudahan terhadap persepsi kegunaan; persepsi kegunaan terhadap sikap penggunaan; persepsi kemudahan terhadap sikap penggunaan; persepsi kemudahan terhadap niat penggunaan; serta sikap penggunaan terhadap niat penggunaan. Adanya pengaruh negatif norma subyektif terhadap persepsi kegunaan..

SOCIAL EFFECT (STATUS) OF FAMILY ECONOMICS, LEARNING MOTIVATION, AND INTERPERSONAL COMMUNICATION ON LEARNING SELF-STUDY OF CHRISTIAN SATYA WACANA HIGH SCHOOL Bulu, Elshinta; Permatasari, Carolina Lita; Ismanto, Bambang
Jurnal Penelitian Pendidikan Vol 36, No 1 (2019): April 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v36i1.18883

This study aims to determine the effect of Social (status) Family Economy, Motivation to Learn, and Interpersonal Communication on the Learning Independence of Satya Wacana Christian High School students. The population in this study were all Satya Wacana Christian High School students with 450 students. The samples taken were 100 students. The method of data collection uses a questionnaire. The data analysis technique uses descriptive analysis method, classic assumption test, multiple linear regression analysis, and hypothesis testing using the SPSS 16.0 program. The results of the research that have been carried out explain that: (1) there is no significant influence between the social (status) of the family economy on learning independence as indicated by the results of the calculation of 1,447 t table 1.664 and the significance value of 0.151 0.05. (2) there is a positive and significant influence between motivation to learn and learning dynamics as indicated by the results of the calculation of thitung 2629 t table 1.664 and a significance value of 0.010 0.05. (3) there is a positive and significant influence between interpersonal communication and learning independence as indicated by the calculation results that t count 3.151 t table 1.664 and significance value of 0.002 0.05. (4) there are positive and significant social influences (status) of family economy, learning motivation, and interpersonal communication on learning independence as indicated by the calculation results where the value of F count is 16.956 F table 2.70 and a significance value of 0.000 0.05.

SOCIAL EFFECT (STATUS) OF FAMILY ECONOMICS, LEARNING MOTIVATION, AND INTERPERSONAL COMMUNICATION ON LEARNING SELF-STUDY OF CHRISTIAN SATYA WACANA HIGH SCHOOL Bulu, Elshinta; Permatasari, Carolina Lita; Ismanto, Bambang
Jurnal Penelitian Pendidikan Vol 36, No 1 (2019): April 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v36i1.18883

This study aims to determine the effect of Social (status) Family Economy, Motivation to Learn, and Interpersonal Communication on the Learning Independence of Satya Wacana Christian High School students. The population in this study were all Satya Wacana Christian High School students with 450 students. The samples taken were 100 students. The method of data collection uses a questionnaire. The data analysis technique uses descriptive analysis method, classic assumption test, multiple linear regression analysis, and hypothesis testing using the SPSS 16.0 program. The results of the research that have been carried out explain that: (1) there is no significant influence between the social (status) of the family economy on learning independence as indicated by the results of the calculation of 1,447 t table 1.664 and the significance value of 0.151 0.05. (2) there is a positive and significant influence between motivation to learn and learning dynamics as indicated by the results of the calculation of thitung 2629 t table 1.664 and a significance value of 0.010 0.05. (3) there is a positive and significant influence between interpersonal communication and learning independence as indicated by the calculation results that t count 3.151 t table 1.664 and significance value of 0.002 0.05. (4) there are positive and significant social influences (status) of family economy, learning motivation, and interpersonal communication on learning independence as indicated by the calculation results where the value of F count is 16.956 F table 2.70 and a significance value of 0.000 0.05.

SOCIAL EFFECT (STATUS) OF FAMILY ECONOMICS, LEARNING MOTIVATION, AND INTERPERSONAL COMMUNICATION ON LEARNING SELF-STUDY OF CHRISTIAN SATYA WACANA HIGH SCHOOL Bulu, Elshinta; Permatasari, Carolina Lita; Ismanto, Bambang
Jurnal Penelitian Pendidikan Vol 36, No 1 (2019): April 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v36i1.18883

This study aims to determine the effect of Social (status) Family Economy, Motivation to Learn, and Interpersonal Communication on the Learning Independence of Satya Wacana Christian High School students. The population in this study were all Satya Wacana Christian High School students with 450 students. The samples taken were 100 students. The method of data collection uses a questionnaire. The data analysis technique uses descriptive analysis method, classic assumption test, multiple linear regression analysis, and hypothesis testing using the SPSS 16.0 program. The results of the research that have been carried out explain that: (1) there is no significant influence between the social (status) of the family economy on learning independence as indicated by the results of the calculation of 1,447 t table 1.664 and the significance value of 0.151 0.05. (2) there is a positive and significant influence between motivation to learn and learning dynamics as indicated by the results of the calculation of thitung 2629 t table 1.664 and a significance value of 0.010 0.05. (3) there is a positive and significant influence between interpersonal communication and learning independence as indicated by the calculation results that t count 3.151 t table 1.664 and significance value of 0.002 0.05. (4) there are positive and significant social influences (status) of family economy, learning motivation, and interpersonal communication on learning independence as indicated by the calculation results where the value of F count is 16.956 F table 2.70 and a significance value of 0.000 0.05.

Trade Game Akuntasi Untuk Siswa Sekolah Menengah Atas Dwi Iga Luhsasi; Carolina Lita Permatasari
Scholaria: Jurnal Pendidikan dan Kebudayaan Vol 10 No 1 (2020)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Kristen Satya Wacana

Almost all students who have difficulty in understanding accounting material. Only a few students can understand thoroughly. Most of the students are oriented only to the result of the exercise from the questions, not the understanding of the process, especially for trading company accounting cycle topic. This material requires more understanding in every process of preparation until the preparation of financial statements. The focus on calculating inventory and cost of goods sold makes students often reluctant to do and understand it. This condition also felt by Sedes Sapientiae High School Semarang students. The more complicated cycle requires more attention, sometimes make the students less patient in understanding the cycle. Based on this condition, a tool is needed to solve the problem, which is the Accounting Trade Game. The aim of this game is to attract more attention to students in the learning process on accounting economics subject especially for trading company accounting cycle. In order to solve this problem, development research was carried out using the Borg and Gall model. This model consists of a preliminary study stage, preparation of a product draft, also development and evaluation of the product. As the result, a tool called Accounting Trade Game is a good tool which means that it can help students in the learning the material.

STRATEGI PENINGKATAN KOMPETENSI GURU DALAM PROSES BELAJAR MENGAJAR Monica Febriana Suwandi; Carolina Lita Permatasari
Jurnal Ekonomi dan Pendidikan Vol 18, No 1 (2021)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v18i1.38688

Abstrak: Penelitian ini bertujuan untuk mengidentifikasikan nilai-nilai strategis, menganalisis lingkungan strategis yang mempengaruhi, dan merumuskan strategi yang dapat berfungsi secara efektif dan efisien dalam peningkatan kompetensi guru. Fokus penelitian ini mengenai strategi peningkatan kompetensi guru, sehingga menggunakan analisis SWOT sebagai instrumen utama dalam mengukur lingkungan untuk memperoleh strategi yang diperlukan dalam proses penyusunan perencanaan peningkatan kompetensi guru. Informan yang digunakan dalam pengumpulan data yaitu kepala sekolah, guru, siswa, pihak Dinas Pendidikan, yayasan, orang tua siswa, dan stakeholder terkait. Penentuan informan tersebut menggunakan teknik snowballing. Proses analisis yang dilakukan dengan identifikasi lingkungan internal dan eksternal untuk menilai kelemahan, kekuatan, peluang, dan ancaman dalam peningkatan kompetensi guru. Kemudian menganalisis strategi berdasarkan data-data yang ditemukan, baik mengenai kelemahan, kekuatan, peluang, maupun ancaman yang dimiliki ke dalam analisis SWOT, sehingga menghasilkan strategi SO, WO, ST, dan WT. Langkah selanjutnya yaitu mengidentifikasi isu-isu strategis berdasarkan hasil dari analisis SWOT dengan menggukanan tes litmus untuk menentukan alternatif-alternatif strategi, sehingga diperoleh penetapan strategi peningkatan kompetensi guru sebagai usaha intensifikasi pelaksanaan program pengembangan kompetensi guru. Abstract: This study aims to identify strategic values, analyze the influencing strategic environment, and formulate strategies that can effectively and efficiently increase teacher competence. This research focuses on strategies for improving teacher competence. It uses SWOT analysis to measure the environment to obtain the system needed in planning teacher competency improvement. The informants used in data collection were school principals, teachers, students, the Education Department, foundations, parents of students, and related stakeholders. Determination of the informants using snowballing techniques. The analysis process is carried out by identifying the internal and external environment to assess weaknesses, strengths, opportunities, and threats in increasing teacher competence. Then analyze the strategy based on the data found, both regarding the flaws, strengths, opportunities, and threats that are owned into the SWOT analysis, to produce SO, WO, ST, and WT strategies. The next step is to identify strategic issues based on the SWOT analysis results by using a litmus test to determine strategic alternatives to obtain a method for improving teacher competence to intensify the implementation of teacher competency development programs.

Peran Pendidikan Kewirausahaan Dalam Menumbuhkan Kesiapan Berwirausahaa Siswa Carolina Lita Permatasari; Emirensiana Adha
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 15 No 1 (2021): APRIL 2021
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v15i1.21158

Tujuan dalam penelitian ini adalah utuk mengetahui peran pendidikan dalam menumbuhkan kesiapan berwirausaha siswa Sekolah Menengah Kejuruan kelas XI Jurusan Administrasi Perkantoran SMK Kristen Bisnis dan Manajemen Salatiga. Hasil penelitian menujukan bahwa : 1) Kematangan berwirausaha siswa kelas XI Jurusan Administrasi Perkantoran masih belum memiliki kematangan dalam berwirausaha karena belum memiliki ketekunan dalam berwirausaha, takut untuk berwirausaha, dan belum teliti. 2) Pengalaman berwirausaha Siswa kelas XI mempunyai pengalaman yang baik dalam berwirausaha, karena dalam pelajaran kewirausahaan siswa sudah dilatih untuk menjual produk di media sosial, tidak malu ketika berjualan, dan dapat memahami dunia usaha. Sedangkan diluar pelajaran siswa telah memiliki pengalaman menjual makanan. 3) Keseuaian bahan dan metode pengajaran sudah sesuai dengan tujuan pendidikan kewirausahaan karena sudah menerapkan nilai-nilai pendidikan kewirausahaan. 4) Siswa kelas XI Jurusan Administrasi Perkantoran belum memiliki sikap mental wirausaha karena siswa belum tekun dan teliti dalam mengerjakan praktek kewirausahaan. 5) Faktor eksternal yang berpengaruh terhadap kesiapan berwirausaha siswa SMK Kristen Bisnis dan Manajemen adalah dukungan keluarga, teman sebaya, modal, dan proses pembelajaran.

Financial Management Literacy for Students of Economic Education FKIP UKSW Jean Belynda Lalihatu; Dwi Iga Luhsasi; Carolina Lita Permatasari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2454

Financial literacy is an important part of the realization of student management in relation to improving financial literacy so that it creates knowledge and behavior in financial management that has been carried out so far. Students need to realize financial management by increasing financial literacy which is what they learn during lectures. Therefore, students are able to carry out financial management with the existence of financial literacy. This research was conducted at the SWCU FKIP Economic Education using a qualitative method with a snowball sampling technique and with data collection techniques, namely primary data, interviews and documentation, which aims to determine student literacy towards financial management of SWCU FKIP economic education students. The results of this study indicate that students already understand the basics of finance but there are several things that must be underlined in financial literacy, namely knowledge of investment and insurance which is still low as well as sources of financial literacy that only rely on lecture material even though there are still many media that can be accessed to add student financial literacy such as books, social media and websites. The results of students who are still low on understanding financial literacy make their financial management ineffective. On the other hand, students who have an understanding of financial literacy become more effective in financial management, it can be concluded that the importance of financial literacy itself for students.

ANALYSIS OF FINANCIAL STATEMENT IN ASSESSING THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT Helda Aslim Safitry; Dwi Iga Luhsasi; Carolina Lita Permatasari
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.3955

The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.

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