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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Lembaran Ilmu Kependidikan Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Jurnal Optimasi Sistem Industri JURNAL PROFESI KEGURUAN Accounting Analysis Journal Economic Education Analysis Journal Educational Management Journal of Economic Education Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ners dan Kebidanan (Journal of Ners and Midwifery) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Primary Education Community Development Journal Diseminasi : Jurnal Pengabdian kepada Masyarakat Sport and Nutrition Journal Proceeding of International Conference on Science, Education, and Technology
Muhammad Khafid
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FAKTOR – FAKTOR YANG MEMPENGARUHI KETUNTASAN BELAJAR AKUNTANSI : MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING Khafid, Muhammad
Lembaran Ilmu Kependidikan Vol 37, No 1 (2008)
Publisher : Universitas Negeri Semarang

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Abstract

The purpose of this research is to find out the influence of family environment,school environment, teaching method and learning motivation towards the masterylearning of accounting students. The population taken in this research is students ofgrade XI MA YASPIA Grobogan as many as 116 students, that are divided into twoclasses; XI A and XI B. The sample taken is students of grade XI MA YASPIAGrobogan who are 100 students in total. The variable being addressed is variableexogen which covers family envoronment, school environment and teaching method.Meanwhile, learning motivation as the intervening variable and endogen variable aremastery learning of accounting. The method of data gathering is documentation andquesionaire. The method of data analysis is Structural Equation Modelling (SEM).The result of the reserarch showed that family environment, school environment,teaching method and learning motivation influenced the students’ accounting mastery.Fisrt, the family environment influenced the students’ accounting mastery directly,(13%), with CR = 1.96 and a p value of 0.049 lower than 0.05. Second, the learningmotivation influenced the students’accounting mastery, (8.91%), with CR = 3.085 anda p value of 0.002 lower than 0.05. Third, the school environment influenced thestudents’ accounting mastery directly (27%), with CR = 0.028 and a p value 0.000lower than 0.05 and it had indirect influence base on motivation point of view(11.55%) with CR = 4.111 and a p value of 0.000 lower than 0.05. Finally, the methodused in teaching influenced the students’ accounting mastery (34%) with CR = 5.171and a p value of 0.000 lower than 0.05 and base on motivation point of view, it hadinderect influence (7.26%) with CR = 2.597 and a p value of 0.009 lower than 0.05.Kata Kunci: lingkungan keluarga, lingkungan sekolah, metode pembelajaran, motivasibelajar, ketuntasan belajar.
PENGARUH AKREDITASI SEKOLAH DAN PERSEPSI GURU MENGENAI SUPERVISI KEPALA SEKOLAH TERHADAP PRESTASI BELAJAR SISWA Khafid, Muhammad; Barokah, Slamet Umi Nur
Dinamika Pendidikan Vol 1, No 1 (2006): Juni 2006
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

Prestasi belajar mata pelajaran ekonomi dipengaruhi oleh beberapa faktor, antara lain akreditasi sekolah dan persepsi guru mengenai supervisi kepala sekolah. Dengan peringkat akreditasi yang baik dan supervisi kepala sekolah yang baik diharapkan prestasi belajar mata pelajaran ekonomi akan semakin baik. Tujuan penelitian ini adalah untuk mendiskripsikan dan menganalisis pengaruh akreditasi sekolah dan persepsi guru mengenai supervisi kepala sekolah terhadap prestasi belajar mata pelajaran ekonomi baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah SMA se-Kabupaten Banjarnegara yang sudah diakreditasi dengan ukuran populasi sebesar 7 sekolah. Variabel yang dikaji dalam penelitian ini adalah akreditasi sekolah(X1), persepsi guru mengenai supervisi kepala sekolah (X2) dan prestasi belajar mata pelajaran ekonomi (Y). Metode pengumpulan data dengan menggunakan angket dan dokumentasi, Metode analisis data yang digunakan dengan analisis deskripstif, analisis regresi sederhana, dan analisis regresi ganda. Berdasarkan hasil penelitian, besarnya pengaruh akreditasi sekolah dan persepsi guru mengenai supervisi kepala sekolah terhadap prestasi belajar mata pelajaran ekonomi sebesar 95%. Hasil penelitian menunjukan adanya pengaruh yang signifikan antara akreditasi sekolah dan supervisi kepala sekolah terhadap prestasi belajar mata pelajaran ekonomi baik secara parsial maupun simultan. Kata Kunci : Akreditasi Sekolah, Supervisi Kepala Sekolah, Prestasi Belajar
FAKTOR–FAKTOR YANG MEMPENGARUHI KESULITAN BELAJAR AKUNTANSI Khafid, Muhammad
Dinamika Pendidikan Vol 2, No 1 (2007): Juni 2007
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The objective of this study is to know the factors that  influence difficulty in learning accounting. The population were all XII IPS students, MA Al-Asror Gunungpati, Semarang. The sum were 83 students, therefore the population would be the sample of the study. Variables of the study consist of  internal factors (X1) included health condition, interest, motivation and learning habit, and external factors (X2) included school, family, and society factors as the independent variables and difficulty in learning accounting (Y) as the dependent variable.  Data was taken by questionnaire and analyzed by percentage descriptive and regression analysis. Result of the study showed that internal and external factors can influence the difficulty in learning accounting for XII IPS students MA Al-Asror Gunungpati Semarang. Based on the conclusion above, it is suggested that teachers attempt to improve interest and motivation and also to change the learning strategies as suggested in curriculum such as Contextual Learning and Teaching, Jigsaw Method, Thing Pair Share and Student Teaching Active Discussion that appropriate to the characteristics of Accounting subject that emphasizing Students-Center Learning. Keywords : difficulty factors in learning accounting
PENINGKATAN HASIL BELAJAR SISWA KOMPETENSI DASAR PERSAMAAN AKUNTANSI MELALUI PENDEKATAN PENDIDIKAN KARAKTER MENGGUNAKAN METODE GROUP INVESTIGATION Widhiatmoko, Iman; Khafid, Muhammad
Dinamika Pendidikan Vol 9, No 2 (2014): Desember 2014
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The purpose of this study was to determine the use of character education approach through group investigation (GI) method in improving students’ learning outcomes in learning accounting on the basic competence of accounting equation at MAN 1 Pekalongan. It was an experimental research with control group pre-test-post-test pattern. The data were collected by observation and tests. The data were analyzed by percentage descriptive and inferential statistical tests. The treatment can make students at  experimental class are used to behave honestly. The result of hypothesis test showed that learning outcomes increased after the treatment in the experimental class. The average value of the post-test at experimental class was higher (75.08) than the control class (70.73). 
PENGARUH DISIPLIN BELAJAR DAN LINGKUNGAN KELUARGA TERHADAP HASIL BELAJAR EKONOMI Khafid, Muhammad; Suroso, -
Dinamika Pendidikan Vol 2, No 2 (2007): Desember 2007
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh disiplin belajar dan lingkungan keluarga terhadap  hasil belajar ekonomi baik  secara parsial maupun simultan. Populasinya adalah siswa kelas VIII SMPN 1 Jatinegara Kab. Tegal Tahun Pelajaran 2006/2007 yang berjumlah 211 siswa. Sampel berjumlah 138 siswa didapat dari rumus Slovin dengan taraf kesalahan 5%. Pengambilan sampel dilakukan dengan teknik proportional simple random sampling. Hasil penelitian menunjukan bahwa terdapat pengaruh signifikan antara disiplin belajar dan lingkungan keluarga baik secara parsial maupun simultan terhadap hasil belajar ekonomi. Besarnya  pengaruh disiplin belajar dan lingkungan keluarga secara simultan adalah sebesar 14,8%, selebihnya sebesar 85,8% dipengaruhi oleh faktor lain yang tidak dikaji dalam penelitian ini. Kata Kunci: Disiplin Belajar, Lingkungan Keluarga, Hasil Belajar
TEAMS GAMES TOURNAMENT SEBAGAI UPAYA PENINGKATAN KEMAMPUAN BELAJAR PADA MATA KULIAH AKUNTANSI BIAYA Khafid, Muhammad
Dinamika Pendidikan Vol 5, No 2 (2010): December 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The purposes of this study are to (1) test and gain empirical evidence on the effectivity of Teams Games Tournament as a teaching method used in Cost Accounting I to improve students’ competence on group work; (2) test and gain empirical evidence on the advantages of Teams Games Tournament as a teaching method in Cost Accounting I to improve students’ comprehension and active involvement in teaching-learning process. The subject of the study was  Accounting students on 4th semester of Semarang State University who were taking Cost Accounting I. This study involved 2 lecturers who also taught Cost Accounting I.  Data collection methods were documentation, test, and observation. This research was conducted in three cycles. Each cycle consisted of several stages; they were pre-reflection, planning, acting, observation and post-reflection. The result showed that teaching Cost Accounting I by implementing Teams Games Tournament  as a Teaching Method on raw material cost, labor cost, and factory overhead cost can improve students’ competence and active involvement in teaching-learning process. It is proven that average scores of 10 teams of 1st, 2nd and 3rd Cycles were getting better; the scores were 61,07; 70,57; and 89,07. It indicates that the result has reached the stated target that is if students who get score more than 70 were 80% or more, the teaching method is considered successful. Therefore, it is necessary to conduct further research to find out the effectivity of Teams Games Tournament as a teaching method in other accounting subjects by modifying the research design in order to get significant changes.
PENGARUH TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN STRUKTUR KEPEMILIKAN TERHADAP PERSISTENSI LABA Khafid, Muhammad
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2172

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh board composition (komposisi dewan komisaris), komite audit, shareholder by manager/director (kepemilikan manajerial), dan  institusional investor terhadap persistensi laba. Desain penelitian ini merupakan penelitian hypothesis testing study. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 430 perusahaan. Periode pengamatan penelitian dilakukan dari tahun 2005 – 2010 untuk menetapkan nilai dari variabel persistensi laba dan tahun 2010 untuk mengukur variabel komposisi dewan komisaris, kepemilikan manajerial, komite audit, kepemilikan institusional. Sampel dalam penelitian ini dipilih berdasarkan kriteria-kriteria tertentu (purposive sampling). Melalui kriteria yang ditetapkan, terpilih sampel sebanyak 242 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi, yang bersumber dari Indonesian Capital Market Directory (ICMD) yang diperoleh dari Accounting Corner Fakultas Ekonomi Universitas Negeri Semarang, homepage BEI www.idx.co.id dan annual report.  Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, dan analisis statistik inferensial dengan menggunakan adalah regresi berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa komposisi dewan komisaris, kepemilikan saham oleh manajemen/ kepemilikan manajerial, dan komite audit terbukti secara signifikan berpengaruh terhadap persistensi laba pada α 0,05. Sedangkan kepemilikan institusional tidak berpengaruh secara signifikan terhadap persistensi laba pada α 0,05. Berdasarkan simpulan, saran yang dapat diberikan adalah: (1) BAPEPAM LK sebagai badan yang memiliki kewenangan pengawasan di pasar modal untuk dapat melakukan tindakan yang diperlukan, agar ketentuan mengenai komposisi minimal bagi dewan komisaris independen dapat dipatuhi oleh semua perusahaan yang terdaftar di Bursa Efek Indonesia, (2)  pentingnya digagas mengenai pengaturan tentang batasan minimal kepemilikan saham yang harus dimiliki oleh para jajaran manajemen/direksi.The purpose of this study was to analyze the effect of board composition, audit committee, shareholder by manager / director (managerial ownership), and institutional investors on earnings persistence. The population of this study are all companies listed on the Indonesia Stock Exchange (IDX) of 430 companies. The sample was selected based on purposive sampling. Through the defined criteria, selected a sample of 242 companies.Data analysis method used in this research is the analysis of descriptive statistics, and inferential statistical analysis using multiple regression is to test the research hypothesis. Based on the conclusion, the advice that can be provided are: (1) Bapepam LK as a body that has oversight authority in the capital markets in order to take the necessary measures so that the provision of minimal compositions for independent commissioners be adhered to by all companies listed on the Indonesia Stock Exchange , (2) the importance of the arrangement was initiated on stock ownership threshold that must be owned by management/ directors.
DETERMINAN PROFITABILITAS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE GO PUBLIC DI INDONESIA Karina, Fani; Khafid, Muhammad
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4035

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan (size), perputaran piutang, debt to equity ratio, dan market capitalization terhadap profitabilitas. Populasi penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2011 – 2013, berjumlah 46 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 28 perusahaan dengan 79 unit analisis.  Metode analisis data penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan (size), debt to equity ratio, dan market capitalization tidak berpengaruh secara signifikan terhadap profitabilitas. Sedangkan, perputaran piutang memiliki pengaruh  positif terhadap profitabilitas. Saran untuk peneliti selanjutnya adalah mengambil variabel-variabel lain yang tidak dimasukkan ke dalam penelitian ini, yang mana memiliki potensi untuk mempengaruhi profitabilitas, seperti perputaran total aset dan perputaran modal.This study aims to analyze the effect of company size, receivable turnover, debt to equity ratio, and market capitalization on profitability. The populations of this study are all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2011 to 2013, amount to 46 companies. The study uses purposive sampling. The companies that meet requirements for this study were 28 companies having 79 data in term of financial reports. Method of data analysis used in this study is multiple linier regression. The results of this study show that the company size, debt to equity ratio, and market capitalization have no significant effect on profitability. Meanwhile, receivable turnover has a positive effect on profitability. Other researches should identify other independent variables that have potential influence on profitability such as total asset turnover and capital turnover.
FACTORS AFFECTING THE QUALITY OF PROFIT IN INDONESIA BANKING COMPANIES Kurniawan, Ardik Rahmat; Khafid, Muhammad
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9117

Abstract

The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the official website of Indonesia Stock Exchange. The populations of this research are all of Banking Companies that list on Indonesia Stock Exchange (BEI) year 2012-2014 that numbered 42 companies. The samples that used to this research are 48 unit of analysis, with method of choosing the samples is purposive sampling technique. The analysis method used for this research is multiple linear regression analysis that analyzed with SPSS 21 program. The result shows that variable of institutional ownership and firm size influence on profit quality. Whereas managerial ownership, profit growth and liquidity does not affect to profit quality.
ANALISIS LAPORAN PERTANGGUNGJAWABAN PELAKSANAAN APBD KOTA SEMARANG Khafid, Muhammad
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1916

Abstract

Penelitian ini bertujuan untuk mendapatkan persepsi responden tentang  pentingnya  SAP 24, tahun 2005 dan tingkat kinerja pemerintah daerah dalam mengalokasikan APBD di Kota Semarang. Sampel penelitian ini terdiri dari staf DPKD di Semarang, Jawa Tengah. Setelah mendistribusikan kuesioner, ada 64 responden yang mengembalikan kuesionernya. Hasil studi menunjukkan bahwa tingkat kinerja dari semua PSAP (11 PSAP) dalam SAP 24, tahun 2005 lebih rendah daripada pentingnya SAP dan kinerja lembaga pemerintah tidak memuaskan. Abstract This study aims at getting the perception of respondents about the importance of SAP 24, 2005 and the performance of the local government in allocating the APBD in Semarang. The sample consists of the DPKD staff in Semarang, Central Java. After distributing the questioners, there were 64 respondents returned the questionaire back. The results of study show that the performance level of all of the PSAP (11 PSAP) in the SAP 24, 2005 is lower than the importance of SAP and the performance of goverment institution is dissatisfied.Keywords: importance level; performance level; SAP 24
Co-Authors - Suroso A.A. Ketut Agung Cahyawan W Aan Riana Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Achmad Slamet Ade Dwi Suryani, Ade Dwi Aditya Yulianto, Aditya Agus Aan Adriansyah Agus Kurniawan Agus Wahyudin Ahmad Saeroji Alifia, Desi Amin Pujiati Amin Retnoningsih Amirul Arif Anak Agung Gede Sugianthara Andryan Setyadharma Ardik Rahmat Kurniawan, Ardik Rahmat Asih, Sekar Widi Asti Nuris Soraya, Asti Nuris Aulia, Devika Wasiatul Awalya Awalya, Awalya AYU SURYANI, AYU Azhary, Luqman Barokah, Slamet Umi Nur Buana, Fita Kartika Buana, Fita Kartika Cahyani, Elisabeth Putri Adilya Candrawati, Melinda Candrawati, Melinda Cordeanita, Yunisha Maria Damayanti, Elok Dewi Liesnoor Setyowati Diah Arumsasi, Diah Djoko Widodo Eloking Surya Sekar Mahardika, Eloking Surya Sekar Fadri, Nurul Fahkruddin Fahkruddin Fani Karina, Fani Faradisa, Atiyah Nima Fariztian, Anies Fariztian, Anies Fitriyani, Ulfi Nihayah Gatot Murti Wibowo Hamdan Tri Atmaja Hanapi Atmaja, Hanapi Hasan Mukhibad I Ketut Sudiana Iman Widhiatmoko, Iman Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Januarsi, Dian Karina, Fani Ketut Sudarma Khasanah, Hidayatul Komar, Zaenul Kurniawan, Ardik Rahmat Lestari Sukartiningsih, Lis Lestari, Maharesi Dewi Lestari, Maharesi Dewi Linda Agustina Luluk Masruroh, Luluk Marco Marco Marliyana, Eko Marliyana Marliyana, Eko Marliyana Masturi Masturi Monika, Lucky Tio Monika, Lucky Tio Mugiyatun, Mugiyatun MUHAMMAD AGUS SUPRAYUDI Multy Adra Madona Mulyaningsih Mulyaningsih Muthmainnah, Fadkhuli Niswatun Hasanah Noventi, Iis Nur Amin, Nur Nurul Azizah Adyastuti Nurul Hidayati Nurul Jannatul Firdausi Pangastuti, Uswatun Pertiwi, Raras Sukma Pertiwi, Raras Sukma Prihastomo, Eka Deny Prihastomo, Eka Deny Purnomo, Yanuar Dwi Purnomo, Yanuar Dwi Rejeki, Bernadetta Sri Renaningtyas, Dwi Lestari Ria Aniktia, Ria Rida Andriyani, Rida Risnawati, Septi Rusdarti - Rusdianingseh, Rusdianingseh Rustono Rustono S Martono Safitri, Novia Faiz Sari, Naomi Puspita Septiana, Milla Shobach, Nurus Sigit Kristiadi, Sigit Siska Puji Lestari Siti Lusiani Siti Nor Chalimah, Siti Nor Slamet Umi Nur Barokah Sonia, Devi SRI WARDANI Sucihatiningsih Dian Wisika Prajanti Sucihatiningsih DWP Suroso, - Totok Sumaryanto Florentinus, Totok Sumaryanto Tri Joko Raharjo Tusyanah Tusyanah Tyas, Vivi Ayuning Umi Hanifah Umi Yamsih, Umi Utama, Pratignya Widhiatmoko, Iman Widowati Widowati Wulandari, Retno Asih