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All Journal Journal of Applied Studies in Language JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Proceedings of ISELT FBS Universitas Negeri Padang Jurnal Teknodik JASL - Journal of Applied Studies in Language
Luh Nyoman Chandra Handayani
Politeknik Negeri Bali
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Students' perception on bilingual dictionary of financial accounting terminology Luh Nyoman Chandra Handayani; I Wayan Dana Ardika; Ida Bagus Artha Adnyana; I Made Rai Jaya Widanta; Gusti Nyoman Ayu Sukerti
English Vol 4 No 2 (2020): December 2020
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1037.602 KB) | DOI: 10.31940/jasl.v4i2.2098

Abstract

Even though a dictionary is said to be more important to be used while students are reading and writing than speaking, but its existence among learners is undebatable. This need becomes much greater when learners are faced with specific terms in certain sciences, such as the science of Financial Accounting. This study aims to determine the students’ perceptions of the existence of the Bilingual Dictionary of Financial Accounting Terminology, entitled: Kamus Istilah Dwibahasa Akuntansi Keuangan. A questionnaire consisting of 17 questions was distributed to 28 students of a bilingual class in the Accounting Department of a state higher education institution in Bali. The questionnaire was distributed in the form of Google Form, while the dictionary that had been planned given in printed version, finally given in the form of a simple e-Dictionary, due to the Covid-19 pandemic. The results of the questionnaire obtained were then analyzed to determine students’ perceptions of this bilingual dictionary. It is found that students were very happy with the existence of this dictionary. This can be seen from the positive responses given to almost all statements raised, which involved 3 aspects, namely: dictionary design, dictionary content, and mechanical aspects, i.e.: matters related to writing, structure, and spelling. Furthermore, the result also shows that the dictionary is able to give bits of help in the students’ learning processes and to motivate students to be more creative in using vocabulary, especially the financial accounting terminology.
COMPUTER-BASED TOEFL (CBT) AS AN INNOVATION IN LEARNING TOEFL I W.Dana Ardika; I made Rai Jaya Widanta; Ni Luh Chandra Handayani; Ni Wayan Sadiyani; Ni Nyoman Yuliantini
Proceedings of ISELT FBS Universitas Negeri Padang Vol 5 (2017): The Proceedings of International Seminar on English Language and Teaching
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.507 KB)

Abstract

The research attempted to design and create software for learning TOEFL. Specifically, it successfully embodied computer-based TOEFL (CBT). The device is a practice test of TOEFL provided for students of Bali State Polytechnic (BSP) particularly and public in general. The execution of research was successfully undertaken pursuant to grant funded by the institution. A set of TOEFL test implemented conventionally as the result of a former developmental result of research was chosen and redesigned to be software-based product. To see whether the test is applicable, a group of ten research participants from Civil Engineering department students were invited to try out the test. Upon their working out the test, they were assigned to fill in questionnaire to obtain necessary input to be used for test revision. Some revision on the test was then done consistent with the input given by research participants. The practice test of TOEFL is considered to be a ready-used practice test for students of BSP and public. However, a number of practice tests shall be developed to provide students who wish to intensively practice working out the test. Moreover, learning center (LC) for TOEFL, whose practice test for TOEFL has been being done conventionally or paper-based type, set in BSP is a compatible place to store and practice TOEFL exercise. It is suggested that there will be the next grant which can fund the further research on making various CBT hardware for TOEFL in BSP
AUDIT QUALITY ANALYSIS DURING UNCERTAIN ECONOMIC CONDITIONS I Nyoman Darmayasa; Ni Made Nina Adriana Dhamayanti; Luh Nyoman Chandra Handayani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4957

Abstract

ABSTRACTThis study aims to analyze the audit quality at the People's Credit Agency (BPR) ABC in uncertain economic conditions. This research uses a case study approach through a combination of data collection in the form of scientific observation, in-depth interviews, and literature review. This study involved three key research informants, academics, the head of the audit team, and members of the BPR auditor team. The results of the analysis conclude that remote auditing, time pressure, and going concern assessment have no significant implications for audit quality. Audit quality is still acceptable in the Covid-19 pandemic as long as the BPR ABC auditors have disclosed the situation and conditions in the audit opinion. The limitations of the research are related to the analysis carried out during the Covid-19 pandemic which affects the results and can change if analyzed in different situations. This research contributes to efforts to maintain audit quality at BPRs in uncertain economic conditions.ABSTRAKPenelitian ini bertujuan untuk menganalisis kualitas audit pada Badan Perkreditan Rakyat (BPR) ABC dalam kondisi ekonomi yang tidak menentu selama pandemic covid 19. Penelitian ini menggunakan pendekatan studi kasus melalui kombinasi pengumpulan data berupa observasi ilmiah, wawancara mendalam, dan telaah literatur. Penelitian ini melibatkan tiga infoman kunci penelitian, akademisi, ketua tim audit, dan anggota tim auditor BPR. Hasil analisis menyimpulkan bahwa audit jarak jauh, tekanan waktu, dan penilaian kelangsungan usaha tidak secara signifikan berimplikasi pada kualitas audit. Kualitas audit masih bisa diterima dalam kondisi pandemi Covid-19 sepanjang auditor BPR ABC telah mengungkapkan situasi dan kondisinya pada opini audit. Keterbatasan penelitian terkait pada analisis yang dilakukan dalam masa pandemi Covid-19 yang mempengaruhi hasil dan bisa berubah jika dianalisis pada situasi yang berbeda. Penelitian ini berkontribusi pada upaya mempertahankan kualitas audit pada BPR dalam kondisi ekonomi yang tidak menentu.
PENGARUH PENGGUNAAN BUKU AJAR (MODUL) TERHADAP HASIL BELAJAR BAHASA INGGRIS UNTUK AKUNTANSI I Nyoman Sukra; Luh Nyoman Chandra Handayani
Jurnal TEKNODIK Jurnal Teknodik Vol.19 No. 1 April 2015
Publisher : Pusat Data dan Teknologi Informasi Kementerian Pendidikan Kebudayaan, Riset dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.694 KB) | DOI: 10.32550/teknodik.v19i1.150

Abstract

Abstrak:Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh penggunaan buku ajar (modul) terhadap hasil belajar Bahasa Inggris untuk akuntansi. Penelitian dilakukan pada Jurusan Akuntansi Politeknik Negeri Bali.Sebagai sampelnya dipilih dua kelas yang perolehan nilai hasil pre-tesnya hampir sama (sebagai kelas eksperimen dan kelas kontrol). Hasil pre-tes ini juga sekaligus digunakan sebagai dasar untuk mengetahui ada tidaknya pengaruhpenggunaan buku ajar. Data berupa hasil belajar bahasa Inggris selama eksperimen diperoleh dengan menggunakan alat ukur berupa Tes Prestasi. Hasil pre-tes dan hasil tes selama eksperimen dibandingkan untuk mengetahuiberapa yang mengalami dan tidak mengalami peningkatan. Kemudian hasilnya dimasukan ke dalam tabel kontingensi dua kali dua untuk diuji dengan Chi Kwadrat dengan tingkat signifikansi 0,5. Hasil perhitungannya menunjukkanbahwa nilai x2 selalu lebih besar dari nilai kritisnya (3,841). Ini artinya bahwa penggunaan buku ajar memberi pengaruh positif terhadap peningkatan hasil belajar Bahasa Inggris. Pengaruh positif ini diberikan karena buku ajarini mampu memfasilitasi kegiatan belajar mandiri mahasiswa. Buku ajar ini dilengkapi dengan tujuan pembelajaran yang jelas, isi materi yang lengkap dan mendalam, mudah dipelajari, metode belajar menyenangkan, menggunakanbahasa komunikatif, dan alat evaluasi beserta kunci jawabannya.Kata kunci: buku ajar mandiri (modul), hasil belajar, Bahasa Ingris untuk Akuntansi.Abtract: This experimental research aims at finding out the influence of using self-instructional book (module) toward learning outcomes of English for accounting. This research was conducted at the Accounting Department ofBali State Polytechnic. The samples of this research were two accounting classes whose students got almost the same score on pre-test (experimental group and control group).The results of the test was also used as a referenceto find if the utilization of self-instructional book has or does not have positive influence in improving student’s achievement. Data in the form of student’s English Scores during the experiment were collected by using achievementtest. The result of pre-test was compared with the result of test during the experiment to find how many students whose scores got and did not get improvement. The result then inserted in two-times-two Contingency Table to betested by using Chi Square with a significance on 0,05 level. The result of Chi Square test shows that x2 value is always higher than x2 critical value (3,841). It means that the use of self instructional book has positive influence onthe result of student’s achievement.This influence is positive because it can facilitate the student’s self-learning activity. The book is completed with clear instructional objectives, complete material, is easy to learn, uses communicative language, has interesting method, and is equipped with evaluation test with key answers.Keywords: self instructional book, learning outcomes, English for Accounting.
Cultural enrichment in Indonesian language for foreign speaker (BIPA) learning with Trihita Karana concept Ida Bagus Artha Adnyana; I Wayan Eka Dian Rahmanu; I Gusti Putu Sutarma; Luh Nyoman Chandra Handayani
Journal of Applied Studies in Language Vol. 5 No. 2 (2021): Dec 2021
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.353 KB) | DOI: 10.31940/jasl.v5i2.291-300

Abstract

Indonesian Language for foreign speaker (BIPA) students are very interested in cultural values, the provision of cultural values ​​is very important for BIPA students to enrich their language skills. Even cultural errors can be more serious than language errors. Trihita Karana is a philosophical value of living in harmony with God, nature, and fellow human beings. To teach BIPA students, it is necessary to have a genuine learning method so that BIPA students can absorb the culture significantly. The twenty BIPA learners in the State Polytechnic of Bali were conducted in this research. Questionnaire and observation methods were used in data collection. The data obtained were then analysed using a qualitative descriptive method. Based on the results of BIPA students' responses to several methods being tested, it can be concluded that 96.7% of respondents argued that the Trihita Karana cultural learning method was very feasible to support the BIPA learning process. There were several methods appreciated by BIPA students, including guessing pictures, running while dictation, observing, video documentation, immersion, and debate. Among these methods, the immersion method was the most favoured by BIPA students because they directly experienced it in daily life.  
Integrating dictionary on taxation accounting terminology as self-learning kit in English for specific purposes Luh Nyoman Chandra Handayani; Gusti Nyoman Ayu Sukerti; Ketut Arya Bayu Wicaksana
Journal of Applied Studies in Language Vol. 6 No. 2 (2022): Dec. 2022
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasl.v6i2.668

Abstract

Specialized tax and accounting dictionaries are useful for vocational students as an independent learning medium, as they facilitate vocabulary mastery and eliminate the need for general dictionary lookups. The focus of this paper is the development of a dictionary of tax accounting terminology as an independent learning medium in the academic reading process and analysis of its implementation. This learning medium was developed using an adaptation of the ADDIE model which consists of five phases: needs analysis, design, development, implementation, and evaluation. This study elaborates on the student's perspective on the product produced in this study, namely a self-learning kit in the form of a tax accounting terms dictionary as well as student experiences in using dictionary applications to support their learning. The dictionary covers 731 data entries with the description of word translation, word class, definition, and sample sentences in English and Indonesian. In addition, users are also provided with 8 self-evaluation exercises in Quizizz which can be accessed via barcode scanning or link. Data analysis in the form of respondents’ responses in Google Form was described based on aspects of student feedback after using the dictionary. The descriptions of student perceptions are summarized into aspects of design, content, and usability. Students gave positive responses in those three aspects and highlighted that the dictionary assisted them in improving their vocabulary mastery, and reading comprehension as well as in reflecting on their learning progress through self-evaluation.
Co-Authors Gusti Nyoman Ayu Sukerti I Gusti Putu Sutarma I Made Rai Jaya Widanta I Nyoman Darmayasa I Nyoman Sukra I W.Dana Ardika I Wayan Dana Ardika I Wayan Eka Dian Rahmanu Ida Bagus Artha Adnyana Ketut Arya Bayu Wicaksana Ni Made Nina Adriana Dhamayanti Ni Nyoman Yuliantini Ni Wayan Sadiyani