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Journal : Ensiklopedia of Journal

DESAIN PEMBELAJARAN INTERAKTIF STRATEGI PROBLEM BASED LEARNING BERBASIS PRAKTIKUM BERBANTUAN APLIKASI ATLAS Sanda Patrisia Komalasari
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 3 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.69 KB) | DOI: 10.33559/eoj.v5i2.1560

Abstract

The purpose of this study is to provide recommendations about design of interactive learning models with practical problem based learning teaching strategies assisted by ATLAS applications in auditing courses. This study also aims to see how students' opinions regarding the implementation of the learning designs that have been made. Literature review used to make learning designs and experimental methods and survey of 14 students was conducted to see the results of the implementation. The results show that there is an increase in student scores as much as 20% from the test results before and after learning is carried out. Students also feel that they understand better and feel that the ATLAS application is useful in guiding them in carrying out ISA audit based. The existence of teamwork makes the student ability of team work and leadership to be better. Students also think that the existence of a reward system motivates them more in learning.
PENYULUHAN PENGGUNAAN APLIKASI ABSS ACCOUNTING DI SMA NEGERI 3 PADANG Sanda Patrisia Komalasari; Dika Amelia Agustina; Silmi Silmi; Fitriyeni Oktavia
Ensiklopedia of Journal Vol 5, No 4 (2023): Vol. 5 No. 4 Edisi 3 Juli 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v5i3.1817

Abstract

This article aims to provide information about community service activities carried out by Accounting Students at Andalas University. Service activities carried out in the form of counseling on the ABSS Accounting Application. Counseling was carried out to students of SMA Negeri 3 Padang class XI IPS. The ABSS Accounting application is a computer-based accounting application. Counseling aims to provide understanding and skills to participants in using the ABSS Accounting application. In this counseling, participants were introduced to various basic concepts of ABSS Accounting and their use. At the end of the counseling, questionnaires were distributed to students to see their opinions regarding the counseling being carried out. The results show that this activity brings positive value to the students. This activity is useful and motivates them so it needs to be continued.
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA: STUDI KASUS RUMAH SAKIT PENDIDIKAN Sanda Patrisia Komalasari; Sri Dewi Edmawati
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2021

Abstract

This research aims to provide an overview for hospitals about how to present hospital financial reports using case studies in education hospitals. This research will describe how education hospital presents its financial reports, then this research will also show the quality of the hospital's financial reports and the hospital accountant's understanding of financial reports. The presentation of financial reports for non-profit entities is regulated in ISAK 35. A hospital is a non-profit entity, this means that the hospital uses ISAK 35 in presenting its financial reports. The data in this research was obtained through a survey of financial reports and interview with accountants in charge of presenting financial reports. The education hospital used as the object of this research has fully implemented ISAK 35. The quality of financial reports and the Hospital accountant's understanding of financial reports were found to be very good.
EFEK MODERASI GENDER PADA PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT Silmi Silmi; Yurniwati Yurniwati; Fitriyeni Oktavia; Kevry Ramdany; Sanda Patrisia Komalasari; Aulia Fajri; Siti Aulia
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2022

Abstract

This research aims to reveal the moderating effect of gender on the influence of independence on audit quality. This type of research is descriptive and associative research. The sample in this research is State Civil Apparatus (SCA) as internal auditors who work at the Bukittinggi City Inspectorate Office. The sample was selected using a random sampling method of 30 respondents. The data source for this research is primary data from a questionnaire that was announced to respondents with closed questions and secondary data from documentation. The data analysis technique used in this research is quantitative analysis using the Structural Equation Model (SEM) or variant-based Structural Equation Model which can simultaneously test the measurement model as well as test the structural model. The research results reveal that independence has a positive effect on audit quality and female gender is more likely to moderate the influence of independence on audit quality than male gender.
PROJECT BASED LEARNING (PjBL) BERBASIS INSENTIF UNTUK MATAKULIAH KOMPUTER AKUNTANSI Sanda Patrisia Komalasari
Ensiklopedia of Journal Vol 6, No 3 (2024): Vol. 6 No. 3 Edisi 2 April 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i3.2337

Abstract

The study aims to develop a learning program for the Computerized Accounting Practicum course. This research was conducted among second-semester Diploma in Accounting students in Class A3 of the Faculty of Economics and Business at Andalas University during the even semester of the 2022/2023 academic year. The inherent learning system of this course is fundamentally based on practicum. To enhance learning outcomes and other benefits, we introduced a project element into this learning system. This project involves a community service program. Students are required to find a school to serve as the object of their service. The activities they can undertake include the socialization and training of computerized accounting usage, which they have learned during the practicum class. They then report these activities in the form of a service article. Articles that have been published and meet the incentive submission requirements will be proposed for incentives to the university through the supervising lecturer. From the assessment of learning outcomes and the results of questionnaires distributed to students and the community benefiting from this learning, we found a positive contribution. The implemented learning activities have been able to enhance students' understanding of the course material. This activity will improve the students' ability for independent learning, their interest in the course, as well as their teamwork and communication skills.Keywords: Computerized Accounting Practicum, Project-Based Learning, Incentive