Susi Indriani, Susi
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IMPROVED LEARNING OUTCOMES IN CALCULATING REDUCTION OPERATIONS USING CONCRETE OBJECT MEDIA Suheryani, Yani; Indriani, Susi; Murni, Sukma
COLLASE (Creative of Learning Students Elementary Education) Vol 1, No 3 (2018): Volume 1, Issue 3 2018
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.864 KB)

Abstract

This research is motivated by the low understanding of grade 1 students on calculating operating material reduction. Through observation, it is known that the students' low understanding of the calculation counting reduction material is a difficult subject to understand. The most easily found indications are pesetas students' learning outcomes which tend to be less satisfactory, especially in obtaining average scores under other lessons. From the observations of the author of grade 1 students of SDN 009 Cikadut, Mandalajati Subdistrict, Bandung City, experienced difficulties in the reduction, the teacher factor also became a problem of how teachers optimize learning planning to improve grade 1 students' understanding of calculating reduction operations. This study aims to obtain an overview of learning planning in the calculation of reduction operating material by using concrete object media so as to obtain an improvement in the learning process of mathematics in grade 1 students of 009 Cikadut Public Elementary School and find out the results of the students' values in calculating the reduction of operational material using concrete objects. Looking at the situation in the field, the researchers are interested in doing research using concrete objects so that they are expected to trigger activity and creativity in the teaching and learning process that is not only teacher-dominated.
ACCEPTABLE AUDIT RISK EVIDENCE IN JAKARTA INDONESIA Rahmi, Mira; Indriani, Susi
Ekonomi dan Bisnis Vol 4, No 2 (2017): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.919 KB) | DOI: 10.35590/jeb.v4i2.741

Abstract

Early 20’s century begins with revealed some accounting financial scandals from reputable companies around the world’s where the economic crisis starts. Facts from some cases proofed that the auditors have weakness in assessing audit risk from those reputable companies (some are Enron (2001), worldcom (2002), Madoff (2008), and Saytam (2009)), recent years the scandals were happens to Japan companies where it hits Olympus (2011) and Toshiba (2015). Indonesia had Kimia Farma (2002) for example where the auditor were convicted less professional from assessing acceptable audit risk. The phenomena showed that auditors have big uncertainty of risk when they do the audit process and highly related to their integrity in doing the process. Assessment audit about clients will be influenced by the approach that was undertaken, audit planning program, risk assessment and how to analyze audit evidence (Bell et al; 2005). This research were aimed to give an empirical evidence on public accountants behavior in Jakarta, Indonesia when assessing acceptable audit risk based on their independent auditors. Using 11 public accountant offices in south and east Jakarta were picked randomly from OJK Public accountant offices Listed in 2015 with multivariate regression model between audit complexity, audit sampling judgment and management integrity toward acceptable audit risk. The result showed that the small portion of audit sampling judgment were set by the public accountants when they give their opiniondo makes the acceptable risk getting higher. Audit complexity and management integrity didn’t show related toward acceptable audit riskin public accountant offices in Jakarta during 2015.