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All Journal Unnes Science Education Journal Jurnal Ilmu dan Riset Akuntansi Jurnal Graha Pengabdian Pedagogia: Jurnal Ilmiah Pendidikan Dasar Indonesia
Eka Novita Sari, Eka Novita
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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KEMAMPUAN AUDITOR INTERNAL DALAM MENGUNGKAP FRAUD PADA TRANSAKSI PEMBELIAN Sari, Eka Novita; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to find out the skill which is owned by auditors to disclose fraud particularly in recording of purchase transaction at PT. X also to find out the auditors procedure in avoiding and detecting fraud at PT. X. the research method of this research uses qualitative method because this research does not meant to prove a hypothesis, meanwhile the data analysis technique has been done by using descriptive analysis with qualitative approach. Based on the result of analysis and the discussion, the fraud of purchase recording can be anticipated with the existence of a good internal control. In order to support the auditor to disclose the fraud of purchase recording, a skill that is compatible with SPAP which is categorized into three aspects i.e.: general standard, field work standard, and report standard are required. In conducting the purchase transaction recording at PT. X, auditor has found a fraud elements, it can be seen from goods purchase transaction of the 400Gr aluminum packaging foil and sacks of raw coal. Auditor skill is used to disclose the fraud of purchase transaction recording at PT. X by using field work standard.Keywords: Audit, Fraud, Purchase
PENGEMASAN PRODUK SEBAGAI UPAYA PENGEMBANGAN PEMASARAN INDUSTRI KERUPUK IMPALA Saputro, Aji; Avirsa, Eka Marchelia Nur; Sari, Eka Novita; Erlitasari, Nimas; Suyitno, Imam; Hariri, Afwan
Jurnal Graha Pengabdian Vol 1, No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Universitas Negeri Malang

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Abstract

Industri Kerupuk Impala Desa Jatisari, Kecamatan Tajinan, Kabupaten Malang memiliki peluang usaha yang dapat dikembangkan. Namun perlu dilakukan pendampingan dalam hal pengemasan produk agar dapat meningkatkan nilai ekonomisnya. Pendampingan yang dilakukan melalui pelatihan kewirausahaan pada produk khas Desa Jatisari, Kecamatan Tajinan ini diharapkan dapat membantu meningkatkan pendapatan masyarakat. Kegiatan produksi yang dilakukan masih tergolong sangat sederhana begitu juga dengan aspek pemasarannya. Produk dikemas dengan cara kuno yaitu hanya menggunakan kemasan plastik yang direkatkan dengan lilin dan ada beberapa yang belum menggunakan label. Melalui kegiatan pendampingan pengemasan ini, para produsen Kerupuk Impala dapat menuangkan kreatifitasnya melalui pemberian label pada masing-masing produk yang dapat menjadi ciri khas tersendiri. Kegiatan pelatihan ini dilakukan secara berkesinambungan guna menghasilkan produk dengan kemasan yang optimal, selain itu dapat juga sebagai forum kelompok produsen kerupuk impala dalam memasarkan produknya.
PENGARUH MODEL PEMBELAJARAN DISCOVERY LEARNING DENGAN MIND MAPPING TERHADAP HASIL BELAJAR SISWA PADA MATERI SEL DI SMA Sari, Eka Novita; Ridlo, Saiful; Utami, Nur Rahayu
Unnes Science Education Journal Vol 5 No 3 (2016): December 2016
Publisher : Department of Integrated Science, Faculty of Mathematics and Natural Sciences, Universitas Negeri Semarang in Collaboration with Perkumpulan Pendidikan IPA Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/usej.v5i3.13171

Abstract

Abstrak ___________________________________________________________________ Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran discovery dengan mind mapping terhadap hasil belajar aspek kognitif, afektif, dan psikomotor siswa pada materi sel di SMA. Penelitian ini menggunakan desain Quasi-Eksperimental tipe Posttest Only Design. Populasi dalam penelitian ini adalah siswa di SMA Negeri 1 Salatiga berjumlah 192 siswa. Pengambilan sampel menggunakan teknik purposive sampling dan sampel yang digunakan berjumlah 62 siswa. Hasil penelitian menunjukkan rata-rata hasil belajar kognitif yaitu 82,72 (melampaui KKM aspek kognitif yang ditetapkan yaitu 75). Hasil belajar afektif siswa yang dicapai yaitu 51,61% siswa memperoleh predikat A dan 48,38% siswa berpredikat B (melampaui KKM aspek afektif yang ditetapkan yaitu B). Hasil belajar psikomotor yang dicapai yaitu 4,38% siswa mencapai nilai A, 22,58% siswa mencapai A-, 59,67% siswa mencapai B+, dan 12,90% siswa mencapai B (melampaui KKM aspek afektif yang ditetapkan yaitu B). Ketuntasan belajar siswa secara klasikal adalah 93,54%. Simpulan dalam penelitian ini adalah penerapan model pembelajaran discovery dengan mind mapping berpengaruh terhadap hasil belajar kognitif, afektif, dan psikomotor siswa pada materi sel di SMA. Abstract ___________________________________________________________________ This research aimed to analyze the effect of discovery learning model with mind mapping to biology learning achievement in cognitive, affective, and psychomotor abilities on cell lesson at Senior High School. This research using Quasi-Experimental type Posttest Only Design. The population in this research were 192 students in SMA Negeri 1 Salatiga. The sample of this research determined by purposive sampling and samples used were 62 students. The results showed the average cognitive achievement is 82.72. Affective learning achievement of students show 51.61% of students predicated A (excellent) and 48.38% of students predicated B (good). Psychomotor learning achievement showed 4,38% of students predicated A, 22,58% of students predicated A-, 59,67% of students predicated B+, and 12.90% of students predicated B. Learning achievement classically is 93,54%. The conclusion in this research is application of discovery learning model learning with mind mapping affect to biology learning achievement in cognitive, affective, and psychomotor abilities on cell lesson at Senior High School.
BIMBINGAN DAN KONSELING BERPERILAKU NAKAL PESERTA DIDIK Sari, Eka Novita
Pedagogia: Jurnal Ilmiah Pendidikan Dasar Indonesia Vol 1 (2019): Pedagogia (Edisi Khusus)
Publisher : LPPM STKIP PGRI Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52217/pedagogia.v1i0.774

Abstract

This study aims to reveal the perceptions of elementary school teachers regarding student delinquency. This study used a qualitative approach, with a phenomenological case study design. The data analysis used was phenomenological analysis. The results of research on perceptions of elementary school teachers of "NEGERI AGOM" about student delinquency, namely: (1) student delinquency is a deviant and violates school rules committed by students, thus disturbing the learning environment and harming other individuals. (2) the form of student delinquency was categorized into 2, namely disruptive behavior and serious delinquency. Disturbing behavior is perceived in various ways including: not paying attention to tidiness, not paying attention to teacher explanations, cheating, making physical threats to students and disobeying teacher directions, nagging (still talking and not admitting mistakes), while serious student delinquency includes: truancy and chasing behavior. . (3) the causes of student's condition, namely: physical condition, lack of parental attention, less varied teacher learning methods, language difficult to understand by students, negative environment and too much lesson material. (4) how to deal with student delinquency, namely: providing learning models for students, verbal warning, special attention, providing special understanding, providing seating manipulation, providing learning grids, communicating with parents, providing rules, providing motivation, communicating online private with students, and returned to parents.
PENGARUH MODEL PEMBELAJARAN DISCOVERY LEARNING DENGAN MIND MAPPING TERHADAP HASIL BELAJAR SISWA PADA MATERI SEL DI SMA Sari, Eka Novita; Ridlo, Saiful; Utami, Nur Rahayu
Unnes Science Education Journal Vol 5 No 3 (2016): December 2016
Publisher : Department of Integrated Science, Faculty of Mathematics and Natural Sciences, Universitas Negeri Semarang in Collaboration with Perkumpulan Pendidikan IPA Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/usej.v5i3.13171

Abstract

Abstrak ___________________________________________________________________ Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran discovery dengan mind mapping terhadap hasil belajar aspek kognitif, afektif, dan psikomotor siswa pada materi sel di SMA. Penelitian ini menggunakan desain Quasi-Eksperimental tipe Posttest Only Design. Populasi dalam penelitian ini adalah siswa di SMA Negeri 1 Salatiga berjumlah 192 siswa. Pengambilan sampel menggunakan teknik purposive sampling dan sampel yang digunakan berjumlah 62 siswa. Hasil penelitian menunjukkan rata-rata hasil belajar kognitif yaitu 82,72 (melampaui KKM aspek kognitif yang ditetapkan yaitu 75). Hasil belajar afektif siswa yang dicapai yaitu 51,61% siswa memperoleh predikat A dan 48,38% siswa berpredikat B (melampaui KKM aspek afektif yang ditetapkan yaitu B). Hasil belajar psikomotor yang dicapai yaitu 4,38% siswa mencapai nilai A, 22,58% siswa mencapai A-, 59,67% siswa mencapai B+, dan 12,90% siswa mencapai B (melampaui KKM aspek afektif yang ditetapkan yaitu B). Ketuntasan belajar siswa secara klasikal adalah 93,54%. Simpulan dalam penelitian ini adalah penerapan model pembelajaran discovery dengan mind mapping berpengaruh terhadap hasil belajar kognitif, afektif, dan psikomotor siswa pada materi sel di SMA. Abstract ___________________________________________________________________ This research aimed to analyze the effect of discovery learning model with mind mapping to biology learning achievement in cognitive, affective, and psychomotor abilities on cell lesson at Senior High School. This research using Quasi-Experimental type Posttest Only Design. The population in this research were 192 students in SMA Negeri 1 Salatiga. The sample of this research determined by purposive sampling and samples used were 62 students. The results showed the average cognitive achievement is 82.72. Affective learning achievement of students show 51.61% of students predicated A (excellent) and 48.38% of students predicated B (good). Psychomotor learning achievement showed 4,38% of students predicated A, 22,58% of students predicated A-, 59,67% of students predicated B+, and 12.90% of students predicated B. Learning achievement classically is 93,54%. The conclusion in this research is application of discovery learning model learning with mind mapping affect to biology learning achievement in cognitive, affective, and psychomotor abilities on cell lesson at Senior High School.
Co-Authors Afwan Hariri Avirsa, Eka Marchelia Nur Erlitasari, Nimas Imam Suyitno Lilis Ardini Nur Rahayu Utami Saiful Ridlo Saputro, Aji