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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Agregat: Jurnal Ekonomi dan Bisnis Sebatik AKURASI: Jurnal Riset Akuntansi dan Keuangan ABDI EQUATOR Jurnal Akuntansi, Keuangan dan Perpajakan
Sari Rusmita
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)

 1 
Tingkat Pemahaman Akuntansi (Studi Mahasiswa Jurusan Akuntansi FEB UNTAN) Indra, Sukma; Rusmita, Sari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 7, No 1 (2018): JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.101 KB) | DOI: 10.26418/jebik.v7i1.24446

Abstract

The research is aimed at observing the comprehension level of accounting students in accounting course, the class program and gender. Purposive sampling was used as the sampling technique, in which the students who had taken PA1, PA2, AKM1 and AKM2 courses were the research sample. The hypothesis was answered by one sample T-Test to assess the comprehension level of accounting students, while One Way ANOVA was employed to examine the possible difference of students in Regular A, PPAPK and International classes in comprehending accounting course. Furthermore, independent sample test was used to observe the comprehension level based on gender.There were three research findings. First, there is a different comprehension level of accounting students in accounting department of all programs, namely Regular A, PPAPK and International classes. It might be caused by the quality of different student input, because they have different entrance on every program. Second, there is no difference in comprehension level of accounting students based on gender.
Analisis Tingkat Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi Berdasarkan Asal Sekolah Rusmita, Sari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 1 (2012): Jurnal Ekonomi, Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.039 KB) | DOI: 10.26418/jebik.v3i1.9892

Abstract

Purpose of this study was to improved empirically about differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools against of the basic concepts of accounting. The sample in this study are 161 students majoring in Accounting, Fakultas Ekonomi UNTAN which is listed as an active second semester students for the academic year 2012/2013 and has completed the introductory to accounting course part 1. This study uses Analysis of Variance (ANOVA) test to measure differences of understanding and comprehension of students come from SMK majoring in accounting, IPS high schools and IPA high schools of the basic concepts of accounting. Results showed that there is significant difference of understanding and comprehension about basic concepts of accounting between students come from SMK majoring in accounting and IPS high schools. However, there is no significant difference of understanding and comprehension between group of students that come from IPA high Schools and IPS high schools and between students group of students that come from SMK majoring in accounting and IPA high schools.
Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah di Provinsi Kalimantan Barat Rusmita, Sari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5, No 3 (2016): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.175 KB) | DOI: 10.26418/jebik.v5i3.19083

Abstract

The local government can take over their support of various factors resources that can drive the wheels of government organizations in order to achieve objectives. Local Government Expenditure is expected to meet the needs of terrain is through the PAD, as well as other sources of revenue. This study uses secondary data obtained from the Central Statistics Agency of West Kalimantan Year 2009-2014, namely in the form of DAU, PAD, and Expenditure in West Kalimantan. The results showed that the F test between DAU and PAD together a significant influence on regional spending is shown on the F count (3,598) > F table (3.032), at a significance level of 0.033 under significance level 0,05 (0.033 < 0.05). 
Co-Authors Dzikri, Abu Hannan Elbawati, Anjula Haryono Haryono Helmi, Syarif M. Ikhsan, Syarbini Indra, Sukma Jennifer, Miranda Kristiani, Vincentia Sekar Ganjur Woro Lasmi, Sri Muhammad Fahmi Rio Laksamana Sukma Indra