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All Journal JURNAL INOVASI PENDIDIKAN EKONOMI Jurnal Ecogen
Viky Agustian
Universitas Negeri Padang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penggunaan Maure Sipema (Media Augmented Reality – Inovasi Pembelajaran Akuntansi Mahasiswa) dalam Meningkatkan Motivasi dan Prestasi Belajar Efni Cerya; Syamwil Syamwil; Marwan Marwan; Bagus Shandy Narmaditya; Viky Agustian; Yuriza Maulidina; Ria Susanti; Rahma Yani
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 12, No 2 (2022): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011207240

Abstract

This study aims to determine the improvement in student motivation and performance by applying Maure Sipema (Media Augmented Reality - Student Accounting Learning Innovation) to the accounting materials of a manufacturing company. In this study, we employed a classroom action research (CAR) method using the four-stage Kurt Lewin model. These steps consist of planning. action; observation and reflection; My research theme is students in the first course of accounting. Test and non-test were used for data collection. The testing methodology consists of a written test at the beginning and end of each learning cycle. On the other hand, non-test techniques in the form of observational techniques, interviews and documentation during research. The analysis was based on the N-Gain-Score evaluation and was written in a qualitative descriptive format. The study was performed in 2 cycles of 5 segments. Based on Cycle I result, 72% of students completed the Maure Sipema action. Meanwhile, in Cycle II, 81% of students completed and passed the test. An open-ended questionnaire given to the students also indicated that they were more interested in participating in the lectures and more challenged to use Maure Sipema. These results highlighted the importance of innovation in learning by taking into account technological updates while also considering media compatibility with the nature of the material delivered
Analisis Potensi Kebangkrutan Perusahaan Sub Sektor Transportasi yang Terdaftar di BEI Sebelum dan Selama Pandemi Covid-19 Viky Agustian; Rita Syofyan
Jurnal Ecogen Vol 5, No 3 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i3.13725

Abstract

The PSBB policy implemented by the government to deal with the COVID-19 pandemic resulted in a decline in company performance in the transportation sub-sector, resulting in a very drastic decrease in profits during the COVID-19 pandemic. This situation will make it difficult for the company to experience financial distress and even bankruptcy. This study objective is to analyze the bankruptcy of transportation companies listed on the IDX before and during the COVID-19 pandemic. The sample used in this study consisted of 40 companies listed on the Stock Exchange with a purposive sampling method. Annual financial report data is obtained from the Indonesia Stock Exchange. The data analysis technique used is the Altman Z-Score analysis using the third model formula for non-manufacturing companies. Based on this research, it can be concluded that there is a significant difference between the potential of bankruptcy of the transportation sub-sector companies before and during the covid-19 pandemic, this is proven by the Wilcoxon test results show a probability value < 0.05 or 0.043 < 0.05. Transportation sub-sector companies have the potential to go bankrupt during the covid-19 pandemic, this is proven by the average Z-Score of transportation companies which has decreased from -0.3458 to -1.2840 during the covid-19 pandemic. Keyword: altman z-score, bankruptcy analysis, transportation
Co-Authors Bagus Shandy Narmaditya Marwan Marwan Rahma Yani Ria Susanti Rita Syofyan Syamwil, Syamwil Yuriza Maulidina