Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, belanja daerah, jumlah anggota legislatif, dan jumlah penduduk terhadap pemerintah daerah; dan pengaruh pemerintah daerah terhadap akuntabilitas laporan keuangan daerah. Data penelitian ini terdiri dari 96 observasi dari 32 pemerintah provinsi di Indonesia selama tahun 2012-2014. Teknik analisis yang digunakan adalah regresi logistik dan regresi logistik ordinal. Hasil penelitian ini menunjukkan bahwa pengeluaran daerah berpengaruh terhadap pemerintah daerah, sedangkan pendapatan daerah, jumlah anggota legislatif, dan populasi tidak berpengaruh terhadap pemerintah daerah. Terlebih lagi, pemerintah daerah tidak berpengaruh terhadap laporan keuangan daerah.
Purpose: The purpose of this research article is to examine classical theorie for an implementation theory in designing a contingent e-learning model on accounting education. To explore and develop insights on how it can be applied to current changes in the new normal era. Design / methodology / approach: We conducted research of 360 (three hundred and sixty) accounting students in the accounting department. respondents are Diploma 3 students, undergraduate students, and accounting master students who have attended lectures for accounting courses with e-learning (odd semester and even semester 2019/2020). By measuring behavioral aspects (engagement within regulatory compliance; student self-interest), organizational aspects (relevant learning methods, outcomes based education curriculum ), contingent e- learning model (stability personal information technology systems, organizational information and communication technology systems) and effective learning outcomes ( knowledge and competence). By using path analysis to obtain measurement results of 2 (two) relevant structural equations to be specified through by process model into the contingent e-learning model. Findings: In this study, showed both of two structural equation models form of research has relevance to be as predictive model of development. With a significant determinant framework on the behavioral aspects of self-interest and a stability personal information technology system. Originality: The insights of this research contribute to supporting the accounting education process taking place in the new normal era after the Covid-19 crisis, where several other models have been adopted and implemented in both synchronous and asynchronous tool models, all as a necessity. which must be fulfilled, because of the importance of technical communication. The fulfillment of the results of this study is in line with the perspective of education and health interests in the new normal era, with a model that meets the suitability as a contingent change expected by the user (Student). Keywords: Contingent E- Learning Model, Accounting Education, New Normal Era.
This Community Services was conducted at the Sabilal Muhtadin Islamic Education Institute Banjarmasin in 2022. The purpose of this community services is provided knowledge about the importance of the role of computers in helping employees in supporting their main tasks, which include producing quality information that is very much needed by management for decision making and also provide training on how to operate a computer and how to process various data into useful information to support the main tasks of the employees of the Sabilal Muhtadin Islamic Education Institute.The results of this community services are an Implementation of the Computerization Program at the Sabilal Muhtadin Islamic Education Institute and performance improvement, especially administrative services and coordination between managers in the Sabilal Muhtadin Islamic Education Institute. Keywords: Implementation of the Computerization Program; Manufacturing and Training Computer Based Information System AbstrakPengabdian masyarakat ini dilakukan di Lembaga Pendidikan Islam (LPI) Sabilal Muhtadin Banjarmasin pada tahun 2022. Tujuan dari pengabdian pada masyarakat ini diberikan pengetahuan tentang pentingnya peran komputer dalam membantu karyawan dalam mendukung tugas utama mereka, yang meliputi menghasilkan informasi berkualitas yang sangat dibutuhkan oleh manajemen untuk pengambilan keputusan dan juga memberikan pelatihan tentang cara mengoperasikan sistem informasi berbasis komputer dan cara memproses data menjadi informasi yang berguna untuk mendukung tugas -tugas utama karyawan LPI Sabilal Muhtadin.Hasil pengabdian pada masyarakat ini adalah pembuatan dan implementasi program komputerisasi di Sabilal Muhtadin dan Peningkatan Kinerjapada karyawan dan manajer di LPI Sabilal Muhtadin. Kata Kunci: Implementasi Sistem Informasi berbasis komputer komputerisasi; pembuatan dan pelatihan Sistem Informasi Berbasis Komputer
Objective - The purpose of this research article is to examine the structural aspects of the contingent variables from the user side and the provider side of e-learning in accounting education and to explore and develop insights on how it can be applied to the changing ways of communication today in the new normal era. Methodology/Technique – We conducted research on e-learning users through 359 (three hundred and fifty nine) students majoring in accounting by using path analysis to obtain measurement results from 2 (two) structural equations. Findings - From the expectations of students as users of e-learning, it showed, first, there are no significance from relevant learning-teaching methods, students self-interest, outcome- based education (OBE) curriculum base, towards implementation of contingency e-learning . Otherwise, engagement within regulatory compliance as the only variable that can be used as an antecedent to predict the implementation of contingency e-learning. Second, relevant learning - teaching methods, and OBE curriculum base play a role in predicting the achievement of learning outcomes effectiveness. Novelty - This research provides insight and contribution to support the accounting education process that takes place in the new normal era after the Covid-19 crisis. Effective communication leads to the achievement of effective learning outcomes. This is explained by the role of engagement within regulatory compliance from students towards contingency e-learning in the accounting department as well as with the role of relevant teaching and learning, and the role of OBE curriculum as new insights from the facts of this research. Type of Paper: Empirical. JEL Classification: Keywords: Accounting E-Learning; Effectiveness of Learning Outcomes; Engagement of Regulatory Compliance; Learning Teaching Method; OBE Curriculum Base; Student Self Interest
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