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Perancangan Bahan Ajar Digital Untuk Mata Pelajaran Komputer Akuntansi di SMK Negeri 1 Tanjungpinang Hendi Hendi; Julyanti Julyanti
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Since the issues of Ministry of Education and Culture’s Circular Letter Number 4 of 2020 concerning Implementation of Education Policies in the Emergency of the Spread of Corona Virus Disease (Covid-19) in March 2020, which was later strengthened by General Secretary’s Circular Letter Number 15 of 2020 concerning Guidelines for Implementing Learning from Home during the Spread of Corona Virus Disease (Covid-19), schools and campuses have begun to close and carry out the teaching and learning process from their respective homes. Online learning is a learning system without face-to-face directly between teachers and students, but online using the internet network (Asmuni, 2020). The sudden change in the learning system from offline to online certainly makes most teachers need to prepare learning media in the form of digital teaching materials, no exception for the 11th grade computerized accounting subject’s teacher in Vocational High School Number 1 Tanjungpinang. Through this community service program, it is hoped that it can help the teacher in enriching digital teaching materials to support online learning. Digital teaching materials use qualitative data sourced from primary data. Primary data is obtained through interviews with the teacher. Not only through interview techniques, data collection also through content analysis techniques to compare the suitability of outputs with basic competencies prevailing in schools. The design of digital teaching materials was carried out from October to December 2020 resulting in two outputs, modules and videos. Module contains questions for transactions during one accounting cycle, each for service and trading companies. The video is in the form of a tutorial video for solving the module questions that have been made. Recommendations for the next person in designing teaching material is it can provide even more variations, not just modules and videos, and also expand the sources for reference in designing digital teaching material.
Analisis Teori Fraud Pentagon dalam Mendeteksi Fraudulent Financial Report pada Perusahaan Terdaftar di BEI Tahun 2015-2019 Natalis Christian; Julyanti Julyanti
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Tujuan penelitian ini adalah untuk menganalisis dengan menggunakan teori fraud triangle, fraud diamond, dan fraud pentagon dalam mendeteksi fraudulent financial report pada perusahaan terdaftar di BEI 2015-2019. Sampel yang diambil sebanyak 308 perusahaan yang kemudian diuji dengan bantuan program SPSS 25. Hasil dan kesimpulan penelitian yaitu financial target (ROA), external pressure (LEV), kualitas auditor eksternal (AUD), pergantian direksi perusahaan (DCHANGE) dan frequent number of CEO’s picture (CEOPIC) dapat membantu mendeteksi terjadinya kecurangan pelaporan keuangan, sedangkan financial stability (ACHANGE), ineffective monitoring (BDOUT) dan change in auditor (CPA) tidak dapat membantu pendeteksian kecurangan pelaporan keuangan suatu perusahaan.