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EFEKTIVITAS PEMBELAJARAN MENGGUNAKAN LKS SMART (SOLVING, MANIPULATION, AND STORY TELLING) BERBASIS GUIDED INQUIRY MATERI SISTEM RESPIRASI Deviani, Deviani; Supriyanto, Supriyanto; Harini, Nugrahaningsih Wahyu
Journal of Biology Education Vol 5 No 3 (2016)
Publisher : FMIPA UNNES

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

Penelitian ini bertujuan mengetahui hasil belajar siswa pada pembelajaran menggunakan LKS SMART berbasis Guided Inquiry pada materi sistem respirasi di SMA N 1 Kajen. Penelitian ini menggunakan desain quasy experimental. Sampel yang digunakan adalah kelas 11 MIPA 3 (kelas kontrol) dan 11 MIPA 4 (kelas eksperimen). Pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan hasil belajar kognitif siswa kelas eksperimen ketuntasan klasikal 86,2%, kelas kontrol 83,4%. Hasil analis uji n gain diperoleh peningkatan hasil belajar kelas eksperimen 63,8% pada kategori tinggi dan 36,2% pada kategori sedang, sedangkan kelas kontrol 22,2% pada kategori tinggi, 69,4% pada kategori sedang dan 8,4% pada kategori rendah. Hasil uji t menunjukkan perbedaan yang signifikan antara hasil belajar kelas eksperimen dengan kelas kontrol dengan thitung 3,834> ttabel 1,67. Berdasarkan analisis aspek afektif, baik sikap spiritual maupun sosial, karakteristik kelas eksperimen lebih baik dibandingkan kelas kontrol yaitu 100% dengan kriteria sangat baik. Berdasarkan aspek psikomotorik, kelas eksperimen menunjukkan hasil 47,22% dengan kriteria sangat baik dan 52,78% dengan kriteria baik, sedangkan kelas kontrol hanya 27,77% dengan kriteria sangat baik dan 72,23% dengan kriteria baik. Secara umum guru dan siswa juga memberikan tanggapan sangat baik terhadap pembelajaran yang diterapkan. Simpulan: pembelajaran menggunakan LKS SMART berbasis Guided Inquiry efektif terhadap pembelajaran materi sistem respirasi. This study aimâs to find out the students learning results in learning using SMART Worksheet Guided Inquiry-based on the respiratory system material in SMA N 1 Kajen. This study used a quasy-experimental design. Sampling used purposive sampling technique. The sample used was Grade 11 MIPA 3 (as controlled group) and 11 MIPA 4 (as experimental class). The results showed that experimental class had achieved classical completeness 86,2%, while the controlled class was 83,4%. The results of analysis of test n-gain showed that the improvement experimental class learning results was 63,8% in the high category and the rest 36,2% was in medium category, while the controlled class only 22,2% in the high category and the rest 69,4% in medium and 8,4% in low category. The results of t-test showed a significant difference between the results of experimental class learning with a controlled class with t count 3.834 > t tabel 1.67. Based on data analysis affective aspect, both spiritual attitudes and social characteristics of the experimental class showed better result than controlled class that were 100 % in very good criteria. Based on psychomotor aspect, experimental class showed better results than the controlled class got 47.22% classified as very good criteria and the rest 52,78% were in good criteria, while only 27,77% controlled class classified as very good criteria and the rest 72,23% were in good criteria. In general, teachers and students also respond very well to applied learning. The conclusion of this study results showed that learning using SMART Worksheet Guided Inquiry-based on effective to learning ofthe respiratory system materials.

EFEKTIVITAS PEMBELAJARAN MENGGUNAKAN LKS SMART (SOLVING, MANIPULATION, AND STORY TELLING) BERBASIS GUIDED INQUIRY MATERI SISTEM RESPIRASI Deviani, Deviani; Supriyanto, Supriyanto; Harini, Nugrahaningsih Wahyu
Journal of Biology Education Vol 5 No 3 (2016)
Publisher : FMIPA UNNES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jbe.v5i3.14778

Penelitian ini bertujuan mengetahui hasil belajar siswa pada pembelajaran menggunakan LKS SMART berbasis Guided Inquiry pada materi sistem respirasi di SMA N 1 Kajen. Penelitian ini menggunakan desain quasy experimental. Sampel yang digunakan adalah kelas 11 MIPA 3 (kelas kontrol) dan 11 MIPA 4 (kelas eksperimen). Pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan hasil belajar kognitif siswa kelas eksperimen ketuntasan klasikal 86,2%, kelas kontrol 83,4%. Hasil analis uji n gain diperoleh peningkatan hasil belajar kelas eksperimen 63,8% pada kategori tinggi dan 36,2% pada kategori sedang, sedangkan kelas kontrol 22,2% pada kategori tinggi, 69,4% pada kategori sedang dan 8,4% pada kategori rendah. Hasil uji t menunjukkan perbedaan yang signifikan antara hasil belajar kelas eksperimen dengan kelas kontrol dengan thitung 3,834> ttabel 1,67. Berdasarkan analisis aspek afektif, baik sikap spiritual maupun sosial, karakteristik kelas eksperimen lebih baik dibandingkan kelas kontrol yaitu 100% dengan kriteria sangat baik. Berdasarkan aspek psikomotorik, kelas eksperimen menunjukkan hasil 47,22% dengan kriteria sangat baik dan 52,78% dengan kriteria baik, sedangkan kelas kontrol hanya 27,77% dengan kriteria sangat baik dan 72,23% dengan kriteria baik. Secara umum guru dan siswa juga memberikan tanggapan sangat baik terhadap pembelajaran yang diterapkan. Simpulan: pembelajaran menggunakan LKS SMART berbasis Guided Inquiry efektif terhadap pembelajaran materi sistem respirasi. This study aimâ€™s to find out the students learning results in learning using SMART Worksheet Guided Inquiry-based on the respiratory system material in SMA N 1 Kajen. This study used a quasy-experimental design. Sampling used purposive sampling technique. The sample used was Grade 11 MIPA 3 (as controlled group) and 11 MIPA 4 (as experimental class). The results showed that experimental class had achieved classical completeness 86,2%, while the controlled class was 83,4%. The results of analysis of test n-gain showed that the improvement experimental class learning results was 63,8% in the high category and the rest 36,2% was in medium category, while the controlled class only 22,2% in the high category and the rest 69,4% in medium and 8,4% in low category. The results of t-test showed a significant difference between the results of experimental class learning with a controlled class with t count 3.834 > t tabel 1.67. Based on data analysis affective aspect, both spiritual attitudes and social characteristics of the experimental class showed better result than controlled class that were 100 % in very good criteria. Based on psychomotor aspect, experimental class showed better results than the controlled class got 47.22% classified as very good criteria and the rest 52,78% were in good criteria, while only 27,77% controlled class classified as very good criteria and the rest 72,23% were in good criteria. In general, teachers and students also respond very well to applied learning. The conclusion of this study results showed that learning using SMART Worksheet Guided Inquiry-based on effective to learning ofthe respiratory system materials.

Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Akuntabilitas Publik Sebagai Variabel Pemoderasi Trini Wulandari; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

This research examines the influence of regional representative board knowledge to the regional finance control with public accountability as moderating variabel. Population in this research is Regional Representatives Board of Regency and City in West Sumatera province. Samples selection by purposive sampling participated by 297 respondents. The data collecting technique used in this research in by giving questionnaires to the Budget Section of the Regional Representatives Board of Regency and City in West Sumatera province. The analysis methode used in this research is moderated regression analysis. The result of this research concludes that the regional representatives board knowledged toward budget gives positives and significant effect to the regional financial control. While public accountability has no positive and significant effect to the relation between the board knowledged on budget and the regional financial control. Keywords: regional representative board, public accountability, regional finance, board knowledge

Riset Pelaporan Keuangan Pemerintahan Selama Satu Dekade di Indonesia : Sebuah Review Literature Deviani Deviani
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.110780

This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified. Review based on the following three research question: 1) What topiks of interest to researchers, 2) what research methods are most often used, 3) what paradigm approach used by the researchers. By so doing the government's financial reporting research mapping may be obtained. The results of the analysis conducted in this paper reveals a paradigm approach undertaken in research. Moreover, the result show that, most topik of interest is disclosure area, archival and questionaire research method are still dominated. Furthermore, although there are variation related to topiks theories and research methods, a mainstream in governmental financial reporting research seems to exist. The institutional and social aspects of financial reporting are still relatively unexplored. This review suggests in order to conduct research with the diverse paradigm approaches. Each paradigm should complementary and cooperate not isolated. The literature review is limited to research papers published in Indonesian university, Indonesian postgraduates students research from overseas excluded. Finally recommended to conduct financial reporting research by discussing the institutional and social aspects. Keywords: Public Sektor Accounting; Governmental Financial Reporting; Paradigm Approach

Pengaruh Kapasitas SDM, Pemanfaatan TI Dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Galuh Fajar Delanno; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

The value of local government financial reporting information is influenced by several factors: the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control. The writer wanted to know the effect those factors to the value of local government financial reporting information. testing hypothesis used primary data. The techniques analysis of data used path analysis with the system of internal control, the capacity of human resources, the utilization of information technology and the control of regional finance as exogenous variable . The research found that the capacity of human resources, the utilization of the information technology, the control of regional finance and the system of internal have a significally give positive influence to the value of local government financial reporting information.. It is recommended to the local government to do a review about the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control to make financial reporting so it has information value. Keywords: information value, the capacity of human resources, the utilization of information technology, the control of regional finance, the system of internal control.

Respon Pemerintah Daerah Terhadap Instruksi Presiden (INPRES) No.7 Tahun 2015 Dalam Hal Peningkatan Transparansi Pengelolaan Keuangan Daerah Rizky Zikri Sandunaez; Deviani Syafei
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.583

This study aims to find out the response of district and city governments throughout Jambi Province to Presidential Instruction No. 7 of 2015 on Transparency of Regional Financial Information Management for fiscal year 2019-2020. The population in this study is all 11 (eleven) official websites of district and city governments throughout Jambi Province. The sampling technique used was saturated sampling technique, which is a sampling technique that uses all members of the population as a samples. The data used is secondary data in the form of data and information on regional financial management contained on the official website of district and city governments throughout Jambi Province. This study used 12 indicators requested based on Presidential Instruction No 7 of 2015. The findings showed that the response of the district city government in Jambi Province was still inadequate. The average openness index ranged from 11.8% in fiscal year 2019 and 8.93% for fiscal year 2020. Further research is expected to continue the research into a more detailed realm, such as conducting interviews and observations to find out the factors that cause the high and low level of transparency in regional financial management.

Plagiarisme Mahasiswa Akuntansi: Dimensi Fraud Pentagon Yolanda Sari Hendra; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.635

This study aims to examine the elements of the fraud pentagon, namely pressure, rationalization, opportunity, competence, and arrogance against plagiarism of accounting students. This type of research is quantitative research. The population in this study were students of the S1 Accounting Study Program, Faculty of Economics, Universitas Negeri Padang with a total sample of 47 people. The sampling technique used is purposive sampling. Sources of data in this study are primary data and secondary data. Primary data obtained from answers to questionnaires that have been distributed to respondents. Secondary data was obtained from the Department of Accounting, Faculty of Economics, Universitas Negeri Padang, this data was the result of a research proposal turnitin. This research model uses multiple linear regression analysis. The result of this study indicate that pressure, rationalization, opportunity, and arrogance do not affect plagiarism of accounting students. However, the competence influence plagiarism of accounting students.

PENGUATAN PENGELOLAAN KEUANGAN DAN SUMBER DAYA MANUSIA BADAN USAHA MILIK NAGARI (BUMNAG) DI NAGARI TALANG BABUNGO, KAB. SOLOK Dian Fitria Handayani; Mayar Afriyenti; Yolandafitri Zulfia; Deviani Deviani
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.12127

ABSTRAKBadan Usaha Milik Nagari/Desa (BUMNag) di Nagari (Desa) Talang Babungo, Kecamatan Gumanti, Kabupaten Solok Sumatera Barat merupakan salah satu BUMNag yang dalam proses mengambangkan potensi geowisata Pincuran Puti. Dalam pengembangannya BUMNag Talang Babungo belum mampu membuat dan melaporkan keuangan Nagari sesuai dengan pedoman pelaporan keuangan berdasarkan ketentuan yang berlaku. Tujuan kegiatan ini untuk membantu pengelola/pengurus BUMNag Talang Babungo dalam menyusun laporan Keuangan sesuai dengan SAK ETAP. Metode yang digunakan adalah memberikan pelatihan, dan pendampingan dalam penyusunan Laporan Keuangan berdasarkan SAK ETAP dan Implementasi langsung penyusunan Laporan Keuangan menggunakan Excel. Tahapan akhir dari kegiatan ini melakukan evaluasi. Berdasarkan hasil pengamatan dan evaluasi selama Kegiatan, terjadi peningkatan pemahaman pengelola BUMNag dalam melakukan penyusunan Laporan Keuangan BUMNag. Kata kunci: laporan keungan; BUMDes; sumber daya manusia. ABSTRACTThe Nagari/Village Owned Enterprise (BUMNag) in Nagari (Village) Talang Babungo, Gumanti District, Solok Regency, West Sumatra is one of the BUMNag which is in the process of developing Pincuran Puti's geotourism potential. In its development BUMNag Talang Babungo has not been able to prepare and report Nagari finances in accordance with financial reporting guidelines based on applicable regulations. The purpose of this activity is to assist the manager/administrator of BUMNag Talang Babungo in compiling financial reports in accordance with SAK ETAP. The method used is to provide training and assistance in the preparation of Financial Statements based on SAK ETAP and direct implementation of the preparation of Financial Statements using Excel. The final stage of this activity is to evaluate. Based on the results of observations and evaluations during the Activity, there was an increase in the understanding of BUMNag managers in preparing BUMNag Financial Reports. keywords: financial statement; BUMDes; human resources.

Pengaruh Demokrasi, Kekuatan Politik dan Ukuran Pemeritah Daerah terhadap Transparansi Keuangan Pemerintah Daerah Suci Novalia; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.636

This study aims to analyze the influence of democracy, analyze the influence of political power and analyze the influence of local government measures on the financial transparency of regency/city governments in Jambi Province. The population in this study was the Regency/City Regional Government in Jambi Province with a total sample of 44 samples during 4 years of observation (2017-2020). The data analysis technique used in this study is panel data regression analysis. The result of this study is that democracy has a significant effect on the transparency of local governments in districts/cities throughout Jambi Province. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The high level of democracy in the Jambi regional government affects the financial transparency of the regional government of Jambi Regency/City. The first hypothesis (H1) which states that local government transparency has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted. Political ideology has no effect on the transparency of local governments in districts/cities throughout Jambi Province. The high and low number of parties winning legislative elections has no effect on the transparency of local governments. Political ideology does not affect the degree of disclosure of information and transparency. The second hypothesis (H2) which states that political power does not have a significant effect on the transparency of local governments in districts/cities throughout Jambi Province is not accepted The size of local governments has a significant positive effect on the transparency of local governments of districts/cities throughout Jambi Province. The larger the size of local government, the more transparency of local governments will also increase. The third hypothesis (H3) which states that the size of the government has a significant positive effect on the transparency of local governments in districts/cities throughout Jambi Province is accepted.

Potensi Pendapatan Retribusi Parkir: Dari Sudut Pandang Juru Parkir Liar Muhammad Rizal; Vita Fitria Sari; Charoline Cheisiviyanny; Mayar Afriyenti; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.625

This research is based on the loss of parking retribution which is quite large in the city of Padang. The purpose of this research is to see the potential retribution generated and the fairness received by parking attendants for parking activities in Padang City, especially in West Padang District. The type of research conducted is descriptive qualitative exploratory. This research method uses primary data and uses observation, interview and documentation techniques in collecting research data. Data analysis in this study using data triangulation. The sample in this study was a parking attendant in West Padang District. The results of this study found that West Padang District has the potential for parking fees of 44% of the set target, if all income and deposits are given to the Padang City Parking Unit. In this study also found that not all parking attendants feel fair with the income they receive.

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