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All Journal Jurnal Penelitian Pendidikan Guru Sekolah Dasar BISMA (Bisma dan Manajemen) Pendidikan Ekonomi
Hariyati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Time Driven Activity-Based Costing : Konsep Akuntansi Manajemen Yang Akurat Dalam Menghadapi Lingkungan Yang Dinamis Dan Bisnis Global Hariyati,
Bisnis dan Manajemen Vol 3, No 2 (2011)
Publisher : Bisnis dan Manajemen

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Abstract

This paper describes how the concept of Management Accounting, particularly the time-driven activity-based costing (TD-ABC) can be applied in calculating the cost ) is realistic. Cost becomes a very important element in calculating the earnings and net earnings were reported. The errors in the calculation of cost (cost) would result in a pricing mistake. TD-ABC is a new concept of management accounting. The emergence of TD-ABC is expected to eliminate the vulnerabilities that exist on the concept of the previous concepts such as ABC. TD-ABC concept is usually applied to companies with sophisticated accounting information systems were applicable to the Company as at the Farm Bryon ranch., Corp and Small and Medium Enterprises. Therefore it can be said TD-ABC can be applied in a dynamic environment and globalisasi and shifting corporate objective function in order to satisfy customer demand management accounting to do more
PENINGKATAN HASIL BELAJAR MATA KULIAH AUDITING II PADA MAHASISWA D3 AKUNTANSI UNESA MELALUI PEMBELAJARAN LANGSUNG Rohmawati Kusumaningtias, ; Hariyati,
Pendidikan Ekonomi Vol 2, No 2 (2009)
Publisher : Pendidikan Ekonomi

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Abstract

 Auditing is the  reverse process of accounting cycle , that is, tracing from financial report to transaction evidence. The process of teaching Auditing, therefore, has the lecturer explain clearly, demonstrate accurately, and perform a model, monitor, and give exercise and  feed back. The method of teaching suitable for this course is direct instruction. This study is aimed to enhance the D3 students UNESA in auditing skill a financial report of a company through direct instruction. The target was that an individual student  learning mastery (score > 65) and the classical learning mastery (e” 80 of all students) were achieved. The research showed that the students’ score increased continuously and the target was reached. In the first cycle 54, 55 % of the students gained B, in the second and the third cycle 72,73 % and 81, 82 % respectively.
UPAYA PENINGKATAN HASIL BELAJAR MATEMATIKA TENTANG PERKALIAN BILANGAN DENGAN MENGGUNAKAN MEDIA KUE DARI KARTON PADA SISWA KELAS II SDN KERTAJAYA X SURABAYA HARIYATI,
Jurnal Penelitian Pendidikan Guru Sekolah Dasar Vol 3, No 1 (2015): JPGSD Vol 3, No 1 (2015)
Publisher : PGSD FIP UNESA

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Co-Authors ROHMAWATI KUSUMANINGTIAS