Sugiharsono Sugiharsono
Universitas Negeri Yogyakarta

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MODEL ACTIVITY BASED COSTING PADA SEKOLAH MENENGAH KEJURUAN Sri Sumardiningsih; Sugiharsono Sugiharsono; Mimin Nur Aisyah; Aula Ahmad Hafidh Syaiful Fikri
Jurnal Ekonomi dan Pendidikan Vol 15, No 1 (2018)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.047 KB) | DOI: 10.21831/jep.v15i1.19471

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Abstrak: Penelitian ini bertujuan mengetahui alokasi dana pendidikan ke seluruh aktivitas yang ada di sekolah, unit cost pelayanan pendidikan tiap siswa di setiap tingkat dan paket keahlian, dan perbandingan unit cost pelayanan pendidikan di setiap tingkat dan paket keahlian dihitung dengan ABC dan metode Traditional Costing. Objek penelitian yakni unit cost pelayanan pendidikan di SMK Negeri Yogyakarta 2016/2017. Pengumpulan data melalui wawancara dan dokumentasi, FGD. Menggunakan analisis data deskriptif. Hasil menunjukkan alokasi dana terbesar untuk biaya aktivitas belajar mengajar yaitu 55,77%, paling rendah adalah biaya kegiatan manajemen sekolah 6,20%, dan aktivitas  lainnya sekitar 9%. Unit cost per siswa dihitung dengan ABC dilihat antar Paket Keahlian berbeda-beda, berkisar dari Rp 1.168.513 sampai Rp 1.424.116. Unit cost dengan Traditional Costing dibanding dengan ABC ada yang termasuk kategori undercosted dan overcosted. Biaya yang termasuk kategori overcosted adalah seluruh paket keahlian di kelas X dan kategori undercosted adalah pada seluruh paket keahlian di kelas XI dan XII.Abstract: ABC calculates the cost of education services for each student at each level and the package of expertise, and the cost of education services at each level and skills packages and Traditional Costing methods. The object of this study is the unit of cost of education services in Yogyakarta 2016/2017 State Vocational School. Data collection through interview and documentation techniques, FGD. Data analysis using descriptive data analysis. The results of the funding for teaching and learning activities are 55.77%, 6.20% of the lowest cost of school management activities, and other activities around 9%. Unit cost per student is calculated with seen ABC between different skill packages, ranging from Rp 1,168,513 to Rp 1,424,116. Unit costs with Traditional Costing compared to ABC are categorized as undercosted and over costed. Costs included in the overcosted category are all skill packages in X and undercoated categories in all skills packages in class XI and XII.
Self-Efficacy and Intensity of the Use of Social Media on Consumption Behavior: Case Study in the Economics Faculty of Yogyakarta State University Nyimas Yuhanis Sartika; Sugiharsono Sugiharsono
Jurnal Economia Vol 16, No 1: April 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.609 KB) | DOI: 10.21831/economia.v16i1.27067

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Abstract: This study aims to examine the effect of self-efficacy and the intensity of social media use on student consumption behaviour, both partially and simultaneously. It belongs to causal associative research with a quantitative approach. The population of this study was 476 undergraduate students batch of 2016 in the Faculty of Economics, Yogyakarta State University (YSU). A sample of 217 students was selected through a proportional cluster random sampling technique. Data were collected using questionnaires that were previously tested for validity and reliability. The data analysis technique used a multiple regression.  Keywords: consumption behavior, self-efficay, intensity of the use of social media  Efikasi Diri dan Intensitas Penggunaan Media Sosial Terhadap Perilaku Konsumsi: Stadi Kasus di Fakultas Ekonomi Universitas Negeri Yogyakarta Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh efikasi diri dan intensitas penggunaan media sosial terhadap perilaku konsumsi mahasiswa, baik secara parsial maupun simultan. Penelitian ini termasuk penelitian asosiatif kausal dengan pendekatan kuantitatif. Populasi penelitian ini adalah 476 mahasiswa Strata-1 Fakultas Ekonomi Universitas Negeri Yogyakarta angkatan 2016. Adapun jumlah sampel 217 mahasiswa yang diambil dengan teknik proportional cluster random sampling. Data dikumpulkan dengan kuisioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah regresi berganda.  Kata kunci: perilaku konsumsi, efikasi diri, intensitas penggunaan media sosial
The Use Social Media and Employee Performance in MSMEs Development: Glass Noodle Home Industry Manjung Indonesia Achmad Zainul Rozikin; Setyabudi Indartono; Sugiharsono Sugiharsono
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.176 KB) | DOI: 10.21831/economia.v15i2.25756

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Abstract: The alternative to developing a business is to use social media optimally supported by optimal employee performance. The purpose of this study is to determine the effect of social media on business development in the glass noodles Manjung Home Industry through employee performance. This research is included as causal associative research. Data on social media variables and employee performance are taken using questionnaires, while business development variables are taken using documentation. This research uses path analysis method. The results of this study indicate that social media influences employee performance; social media influences business development, and employee performance influence on business development. However, in this study employee performance variables are not considered as intervening variables due to its smaller contribution on direct business development compared to influence of social media. Keywords: business development, employee performance, MSMEs, social media  Penggunaan Media Sosial dan Kinerja Karyawan Terhadap Perkembangan UMKM: Home Industry Mie Soun Manjung Indonesia Abstrak: Salah satu alternatif untuk mengembangkan suatu usaha ialah dengan pemanfaatan media sosial secara optimal serta didukung dengan kinerja karyawan optimal juga. Tujuan penelitian ini adalah untuk mengetahui pengaruh media sosial terhadap perkembangan usaha pada Home Industry mie soun Manjung melalui kinerja karyawan. Penelitian ini termasuk dalam penelitian asosiatif kausal. Data pada variabel media sosial dan kinerja karyawan diambil dengan menggunakan angket, sedangkan variabel perkembangan usaha diambil dengan menggunakan dokumentasi. Penelitian ini menggunakan metode analisis jalur. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh media sosial terhadap kinerja karyawan, pengaruh media sosial terhadap perkembangan usaha, dan yang terakhir pengaruh kinerja karyawan terhadap perkembangan usaha. Namun, dalam penelitian ini variabel kinerja karyawan tidak dianggap sebagai variabel intervening, karena sebagai variabel intervening, kinerja karyawan memiliki kontribusi yang lebih kecil daripada pengaruh media sosial terhadap perkembangan usaha secara langsung. Kata kunci: perkembangan usaha, kinerja karyawan, UMKM, media sosial
PERSEPSI DAN MOTIVASI PEGAWAI UNIVERSITAS NEGERI YOGYAKARTA TERHADAP BADAN USAHA KOPERASI Sugiharsono Sugiharsono; Barkah Lestari; Daru Wahyuni
Jurnal Economia Vol 10, No 2: October 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.027 KB) | DOI: 10.21831/economia.v10i2.7546

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Abstrak: Persepsi dan Motivasi Pegawai Universitas Negeri Yogyakarta terhadap    Badan Usaha Koperasi. Penelitian ini bertujuan untuk mendeskripsikan tingkat pengetahuan pegawai tentang perkoperasian; mendeskripsikan persepsi pegawai terhadap koperasi dan motivasi berkoperasi pegawai; dan mengetahui pengaruh pengetahuan dan persepsi tentang koperasi terhadap motivasi berkoperasi pegawai. Penelitian ini merupakan penelitian survey dengan populasi seluruh pegawai UNY Sampel penelitian diambil dengan teknik area quota random sampling. Teknik pengumpulan data menggunakan angket, dengan instrumen angket tertutup. Teknik analisis data menggunakan teknik statistik deskriptif dan regresi linier sederhana. Penelitian ini menemukan bahwa tingkat pengetahuan perkoperasian pegawai berada pada kategori tinggi; persepsi pegawai terhadap badan usaha koperasi sangat baik; dan mereka memiliki motivasi berkoperasi yang tinggi. Pengetahuan perkoperasian tidak berpengaruh langsung terhadap motivasi berkoperasi tetapi berpengaruh tidak langsung melalui persepsi tentang koperasi. Kata Kunci: pengetahuan perkoperasian, persepsi tentang koperasi, motivasi berkoperasi. Abstract: Perceptions and Motivation of Yogyakarta State University Employees on Cooperative Enterprises. This study aims to describe employees’ knowledge on cooperatives, employees’ perception of the cooperatives, and employees’ motivation to join cooperatives. Additionally, it examines the effect of knowledge and perceptions on cooperative to employees’ motivation to join cooperatives. This is a survey research. The population of this research is all YSU’s employees. Sample was obtained by quota area random sampling technique. A set of closed questionnaires was employed to collect the data, and then they were analyzed using descriptive statistical techniques and a simple linear regression. The study found that the employees’ level of knowledge on cooperatives was at the high category; employees’ perception on cooperative was very good; and they have a high motivation to join cooperatives. Knowledge of cooperatives did not have a direct effect on the motivation to join cooperatives, however it had indirect influences through the perception of cooperatives. Keywords: knowledge on cooperatives, perception of the cooperatives, motivation to join cooperatives.
KEEFEKTIFAN PEMBELAJARAN KOOPERATIF PROBLEM SOLVING DAN TAI UNTUK MENINGKATKAN MINAT DAN HASIL BELAJAR IPS Iin Khairunnisa; Sugiharsono Sugiharsono
Harmoni Sosial: Jurnal Pendidikan IPS Vol 2, No 1 (2015): March
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.174 KB) | DOI: 10.21831/hsjpi.v2i1.4599

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Penelitian ini bertujuan untuk mengetahui: (1) Keefektifan model pembelajaran kooperatif metode Problem Solving dan tipe Team-Assisted Individualization (TAI)  dapat meningkatkan minat dan hasil belajar IPS, dan (2) Perbedaan keefektifan pembelajaran kooperatif metode Problem Solving dan tipe Team- Assisted Individualization dalam meningkatkan minat dan hasil belajar IPS. Penelitian ini merupakan penelitian eksperimen semu. Populasi dalam penelitian ini adalah seluruh peserta didik SMP Muhammadiyah 3 Depok tahun pelajaran 2013-2014 yang terbagi menjadi 12 kelas. Sampel dalam penelitian ini terdiri atas tiga kelas yaitu dua kelas untuk kelas eksperimen dan satu kelas untuk kelas kontrol. Teknik sampling yang digunakan ialah purposive sampling. Pengumpulan data menggunakan test dan tugas. Penentuan keefektifan kedua model tersebut diuji dengan Anava satu jalur. Hasil penelitian adalah sebagai berikut. (1) Model pembelajaran kooperatif  metode Problem Solving dan tipe Team-Assisted Individualization efektif untuk meningkatkan minat dan hasil belajar IPS. (2) Model pembelajaran kooperatif tipe Team-Assisted Individualization lebih efektif untuk meningkatkan minat belajar peserta didik dibandingkan dengan metode Problem Solving, sedangkan metode  Problem Solving lebih efektif untuk meningkatkan hasil belajar peserta didik dibandingkan dengan tipe Team-Assisted Individualization.Kata Kunci: penelitian ekperimen, problem solving, team-assisted individualization , minat belajar dan hasil belajar. ______________________________________________________________ EFFECTIVENESS OF COOPERATIVE LEARNING PROBLEM SOLVING AND TAI TO IMPROVE LEARNING OUTCOMES INTERESTS AND IPS Abstract This study aims to reveal: (1) the cooperative learning model of Problem Solving method and Team-Assisted Individualization type in increasing the interest and learning outcomes in IPS, and (2) the difference the effectiveness of the cooperative learning model of Problem Solving method and Team-Assisted Individualization Type in increasing the interest and learning outcomes in IPS. This study was a quasi-experimental study. The population was all students of SMP Muhammadiyah 3 Depok in 2013-2014 divided into 12 classes. The sample consisting of three classes, two experimental classes and one control class, was establisted using the purposive sampling technique. The data were collected using a test and assignments. The determination of the effectiveness of these two models was tested with one-way Anova. The results are as follows. (1) The cooperative learning model of the Problem Solving method and Team-Assisted Individualization types effective increase the interest and learning outcomes in IPS. (2) The Team-Assisted Individualization type is more effective to increase the interest of the learners than the Problem Solving method, and the Problem Solving method is more effective to improve the learning outcomes of the students than the Team-Assisted Individualization type. Keywords: experimental study, problem solving, team assisted individualization, interest in learning and learning outcomes
PENINGKATAN KEMAMPUAN BERPIKIR KRITIS PESERTA DIDIK PEMBELAJARAN IPS MELALUI METODE PROBLEM SOLVING BERBANTUAN MEDIA INFORMASI Nur Hestiningsih; Sugiharsono Sugiharsono
Harmoni Sosial: Jurnal Pendidikan IPS Vol 2, No 1 (2015): March
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.289 KB) | DOI: 10.21831/hsjpi.v2i1.4619

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Penelitian ini bertujuan untuk: (1) meningkatkan kemampuan berpikir kritis peserta didik melalui penerapan metode pembelajaran problem solving berbantuan media informasi, dan (2) mendapatkan bukti peningkatan kemampuan berpikir kritis peserta didik setelah penerapan metode pembelajaran problem solving berbantuan media informasi. Penelitian ini merupakan penelitian tindakan kelas yang terlaksana dalam dua siklus. Jenis tindakan yang dilakukan adalah pembelajaran IPS dengan metode problem solving berbantuan media informasi. Hasil penelitian dengan analisis statistik deskriptif persentase, menunjukkan terdapat peningkatan kemampuan berpikir kritis yang ditunjukkan dengan peningkatan skor rata-rata pada pra siklus = 63,58 (kurang kritis), siklus I = 73,30 (cukup kritis), dan siklus II = 80,40 (kritis). Persentase jumlah peserta didik yang memiliki skor individual dengan kriteria kritis juga mengalami peningkatan, yaitu pada pra siklus = 16,67%, siklus I = 58,33%, dan siklus II = 91,67%. Peningkatan kemampuan berpikir kritis tersebut diikuti dengan peningkatan nilai hasil belajar kognitif, yaitu pada pra siklus = 68, pada siklus I = 76, dan pada siklus II = 83. Persentase ketuntasan hasil belajar individu juga mengalami peningkatan, yaitu pada pra siklus = 25%, siklus I = 50%, dan siklus II = 83%, yang berarti telah mencapai target ketuntasan belajar klasikal. Dengan demikian metode problem solving berbantuan media informasi terbukti dapat meningkatkan kemampuan berpikir kritis peserta didik pada pembelajaran IPS di kelas VIII F SMP Negeri 1 Salaman, Kabupaten Magelang. Kata kunci: metode problem solving, kemampuan berpikir kritis, media informasi. ______________________________________________________________INCREASING THE CRITICAL THINKING SKILL OF STUDENTS IN SOCIAL STUDIES THROUGH THE PROBLEM SOLVING METHOD ASSISTED BY INFORMATION MEDIAAbstract This study aims: (1) to increase students’ critical thinking skill  through the implementation of the problem solving method assisted by information media, and (2) to gain evidences the increase of students’ critical thinking ability after the implementation of the problem solving method assisted by information media. This research was a classroom action research study which was carried out in two cycles. The action done was the teaching of social studies through the problem solving method assisted by information media. The result shows that the problem solving method assisted by information media is able to increase students’ critical thinking ability, as shown by the average score of critical thinking ability, which was 63.58  (less critical) in the Pre Cycle test, 73.30 (quite critical) in Cycle I,  and  80.40 (critical) in Cycle II. The percentage of the students that have individual score in critical criteria increased too, which was 16.67% in the Pre Cycle, to 58.33% in Cycle I, and was 91.67% in Cycle II. The increase in the critical thinking skill is followed by the increase in the cognitive learning result which was proved by the increase in the average of learning achievement, which was 68 in the Pre Cycle, 76 in Cycle I, and 83 in Cycle II. The percentage of the students reaching individual mastery learning (80)  increased too, which was 25% in the Pre Cycle, and increased to 50% in the Cycle I, and increased 83% in Cycle II, which means that the target classical mastery learning (80%) can be achieved. Thus the problem solving method assisted by information media can improve the critical thinking skill in social studies of the students of grade VIII F of SMP Negeri 1 Salaman, District of Magelang. Keywords: problem solving method, critical thinking ability, information media