This study aims to determine perceptions and differences in perceptions between accounting students to earnings management. Research was done in some of University in West Sumatera. The data used in this study are the primary data. The population in this study are accounting students in University in West Sumatera. Technique sampling in this study using purposive sampling. Measurement scale which is The Likert scale is used. Data testing is done using parametric and nonparametric statistic. using SPSS assistance for windows 22. Empirical results prove that (1) there are differences in perceptions of senior and junior accounting students to earnings management (2) there are differences in perceptions of man and woman accounting student to earnings management (3) there is no differences in perceptions of well economically and non-well economically students to earnings management.
Sejak dikeluarkannya Undang-Undang No.6 Tahun 2014 tentang Desa diiringi dengan Permen 113 Tahun 2014 tentang Pengelolaan Keuangan Desa, akuntansi desa mendapat perhatian dari publik. Mengingat besarnya dana yang diberikan pemerintah pusat secara langsung kepada desa yakni 10% dari total Anggaran Pendapatan dan Belanja Negara, maka tentu saja membutuhkan pertanggungjawaban yang jelas. Ini ternyata juga menarik perhatian dunia pendidikan khususnya sekolah menengah kejuruan yang memasukkan komponen materi akuntansi desa dalam kurikulum 2013 revisi 2018. Walaupun pada tahun ajaran 2018/2019 mereka telah mulai mengajarkan mata pelajaran “praktikum akuntansi instansi/lembaga pemerintahan”, namun ini tidak memadai untuk bisa mengajarkan mata pelajaran “praktikum akuntansi desa” karena keduanya memiliki sejumlah perbedaan. Oleh karena itu dibutuhkan pelatihan khusus untuk materi akuntansi desa, mempertimbangkan bahwa mata pelajaran “praktikum akuntansi desa” akan mulai diajarkan pada tahun ajaran 2019/2010. Kegiatan PKM ini dilaksanakan dalam 3 tahapan yakni, tatap muka, monitoring dan evaluasi, tugas mandiri. Pada akhir kegiatan terlihatnya adanya peningkatan pemahaman peserta terhadap materi akuntansi desa yang ditunjukkan oleh skor post test yang mencapai 79.87%. Ini didukung dengan hasil monitoring dan evaluasi juga menunjukkan kesiapan guru dalam mengajar mata pelajaran “praktikum akuntansi desa” dengan kesiapan RPS, bahan ajar dan media pembelajaran sederhana. Sehingga dapat disimpulkan bahwa PKM ini telah dapat meningkatkan pemahaman, persiapan serta profesionalisme guru dalam mengajar mata pelajaran “praktikum akuntansi desa”.
Blended learning is a learning method that incorporates face-to-face lectures with online teaching. Online teaching can be used to distribute learning materials, assign and collect assignments; conduct quizzes, and also allows for discussions and provides feedback and other functions through the features available in online learning. Padang State University is one of the public universities in Padang, which provides online learning facilities in the teaching process in higher education, which expects be used as much as possible in supporting the teaching process. This study aims to determine student perceptions of the application of blended learning in teaching government accounting by looking at the level of student satisfaction so that they can design appropriate blended learning in teaching government accounting. This study will conduct an empirical test to see whether there is a difference in student satisfaction with the traditional teaching process compared to blended learning, so that it is expected to find the right composition in the application of blended learning between face-to-face lectures and online teaching through e-learning in government accounting teaching. Data were obtained by collecting questionnaires from undergraduate students of Accounting, Faculty of Economics, Padang State University. The research method is to use a survey with the determination of the sample applying the purposive sampling method. Data analysis was performed using the Mann Whitney test. The results of this study indicate that there are differences in student perceptions of the application of traditional learning and blended learning in teaching government accounting in terms of satisfaction with lecturers, feedback and interaction of 5 statement items. The results of this study also conclude that the learning design using the blended learning method can be implemented for teaching government accounting, but this does not mean eliminating face-toface meetings. Lecturers must design a combination of online and face-to-face meetings that are considered ideal by paying attention to the number of students in the class and the number of students in the group work.
This study aims to see the effect of religiosity, gender, ethics and level of education on the payment of zakat. In addition, it also examines the religiosity dimension whether it has a significant effect on zakat payments. This study finds evidence that religiosity and gender have a significant effect on zakat payments, while ethics and education level have no effect on zakat payments. The data used in this study is primary data. The data collection technique used a questionnaire which was distributed to 150 respondents. The sampling technique used is the snowball sampling method.Keywords: Education Level, Gender, Religiosity, Zakat ABSTRAKPenelitian ini bertujuan untuk melihat pengaruh dari religiusitas, jenis kelamin, etika dan tingkat pendidikan terhadap pembayaran zakat. Selain itu juga menguji dimensi religiusitas apakah berpengaruh secara signifikan terhadap pembayaran zakat. Pada penelitian ini menemukan bukti bahwa religiusitas dan gender berpengaruh signifikan dalam pembayaran zakat, sedangkan etika dan tingkat pendidikan tidak berpengaruh dalam pembayaran zakat. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner yang disebar ke 150 responden. Teknik pengambilan sampel yang digunakan adalah metode snowball sampling.Kata Kunci: Gender, Religiusitas, Tingkat Pendidikan, Zakat
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