Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6927
Nova Pratiwi, Neta Dian Lestari, J. Januardi
{"title":"PENGARUH KEMANDIRIAN BELAJAR TERHADAP KEMAMPUAN MEYELESAIKAN SOAL SIKLUS AKUNTANSI PERUSAHAAN JASA","authors":"Nova Pratiwi, Neta Dian Lestari, J. Januardi","doi":"10.31851/neraca.v5i2.6927","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6927","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117189942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6531
Nurul Sa'adah Sarumpaet, K. K
This study was conducted to determine: 1) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as manipulators; 2) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as nonmanipulators; 3) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as gray companies. Methods of data collection using the method of documentation. Methods of data analysis with quantitative descriptive using the ratio proposed by Messod D. Beneish. The results of the study conclude 1) In 2017 there were 5.89% of companies classified as manipulators. While in 2018 and 2019 there were no manipulators companies. 2) In 2017 there were 52.94%, in 2018 there were 41.17%, in 2019 there were 70.59% of the total sample companies classified as non-manipulators. 3) In 2017 there were 41.17%, in 2018 there were 58.83%, in 2019 there were 29.41% of the total sample companies classified as gray companies.
本研究旨在确定:1)2017-2019年在印度尼西亚证券交易所上市的制造业公司被归类为操纵者的百分比;2) 2017-2019年在印尼证券交易所上市的制造业公司中被归类为非操纵者的百分比;3) 2017-2019年在印尼证券交易所上市的制造业公司被归类为灰色公司的百分比。采用文献法收集数据的方法。采用Messod D. Beneish提出的比率进行定量描述的数据分析方法。研究结果表明:1)2017年，5.89%的公司被归类为操纵者。而在2018年和2019年，没有操纵公司。2) 2017年为52.94%，2018年为41.17%，2019年为70.59%的样本公司被归类为非操纵者。3) 2017年为41.17%，2018年为58.83%，2019年有29.41%的样本公司被归类为灰色公司。
{"title":"PENGGUNAAN BENEISH RATIO INDEX DALAM PENDETEKSIAN FINANCIAL STATEMENT FRAUD","authors":"Nurul Sa'adah Sarumpaet, K. K","doi":"10.31851/neraca.v5i2.6531","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6531","url":null,"abstract":"This study was conducted to determine: 1) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as manipulators; 2) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as nonmanipulators; 3) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as gray companies. Methods of data collection using the method of documentation. Methods of data analysis with quantitative descriptive using the ratio proposed by Messod D. Beneish. The results of the study conclude 1) In 2017 there were 5.89% of companies classified as manipulators. While in 2018 and 2019 there were no manipulators companies. 2) In 2017 there were 52.94%, in 2018 there were 41.17%, in 2019 there were 70.59% of the total sample companies classified as non-manipulators. 3) In 2017 there were 41.17%, in 2018 there were 58.83%, in 2019 there were 29.41% of the total sample companies classified as gray companies.","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129247641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6966
H. Gunawan, M. Toyib
{"title":"MARKETPLACE SEBAGAI MEDIA PEMASARAN PRODUK KEWIRAUSAHAAN MAHASISWA","authors":"H. Gunawan, M. Toyib","doi":"10.31851/neraca.v5i2.6966","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6966","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123812125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6938
Suharyono Suharyono
{"title":"PENERAPAN PEMBELAJARAN AKUNTANSI BERBASIS APLIKASI PADA MAHASISWA TEKNIK INFORMATIKA POLITEKNIK NEGERI BENGKALIS","authors":"Suharyono Suharyono","doi":"10.31851/neraca.v5i2.6938","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6938","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124565027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6769
Eka Meirawati, Dwirini Dwirini, Eka Rostartina
{"title":"PENGARUH PEMBANGUNAN PLAZA ALDIRON TERHADAP TINGKAT PENDAPATAN PEDAGANG TRADISIONAL DI EKS PASAR CINDE KOTA PALEMBANG","authors":"Eka Meirawati, Dwirini Dwirini, Eka Rostartina","doi":"10.31851/neraca.v5i2.6769","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6769","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129791045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6263
M. Rifa'i, Khafid Ismail, Miftahur Rohmah, Rusmiati Rusmiati
Students' collaborative learning is believed to be important to their learning outcomes. A student with better learning creativity ability may have better learning achievement. Yet different contexts promote different levels of attainment. Therefore, this study investigates the method of reversing the classroom in the form of collaborative learning and creativity is the moderation in this study. Students of SMA Negeri 3 Yogyakarta became the sample in this study as many as 117 students. The method used in this research is quantitative by using a moderation approach or analysis of moderation. The results showed that students with creative abilities could improve the class-reversing method in the form of collaborative learning in economics courses. Thus this research contributes to a conceptual approach to teaching models for economics courses.
学生的合作学习被认为对他们的学习成果很重要。学习创造能力越强的学生，学习成绩越好。然而，不同的环境促进不同的成就水平。因此，本研究以合作学习的形式探讨翻转课堂的方法，而创造力是本研究的调节因素。SMA Negeri 3日惹的学生成为本研究的样本，多达117名学生。本研究中使用的方法是通过使用适度方法或适度分析来定量。结果表明，具有创新能力的学生能够在经济学课程中以合作学习的形式改进班级翻转法。因此，本研究有助于为经济学课程的教学模式提供一种概念性的方法。
{"title":"METODE: MEMBALIK KELAS, KOLABORATIF, KREATIVITAS SISWA (MODERASI) PELAJARAN EKONOMI DI SMA NEGERI 3 YOGYAKARTA","authors":"M. Rifa'i, Khafid Ismail, Miftahur Rohmah, Rusmiati Rusmiati","doi":"10.31851/neraca.v5i2.6263","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6263","url":null,"abstract":"Students' collaborative learning is believed to be important to their learning outcomes. A student with better learning creativity ability may have better learning achievement. Yet different contexts promote different levels of attainment. Therefore, this study investigates the method of reversing the classroom in the form of collaborative learning and creativity is the moderation in this study. Students of SMA Negeri 3 Yogyakarta became the sample in this study as many as 117 students. The method used in this research is quantitative by using a moderation approach or analysis of moderation. The results showed that students with creative abilities could improve the class-reversing method in the form of collaborative learning in economics courses. Thus this research contributes to a conceptual approach to teaching models for economics courses.","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129812806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.5836
F. Fitriani
{"title":"ANALISIS PERPUTARAN MODAL KERJA PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN BANGGAI","authors":"F. Fitriani","doi":"10.31851/neraca.v5i2.5836","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.5836","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128191042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6960
Okta Sari, Yasir Arafat, Depi Pramika
{"title":"PENGARUH METODE DRILL TERHADAP HASIL BELAJAR PESERTA DIDIK MATA PELAJARAN EKONOMI DI SMA","authors":"Okta Sari, Yasir Arafat, Depi Pramika","doi":"10.31851/neraca.v5i2.6960","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6960","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122053657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6965
Zahruddin Hodsay
{"title":"ANALISIS RASIO KUALITAS AKTIVA PRODUKTIF, LIKUIDITAS DAN JATIDIRI KOPERASI SEHATI SMA NEGERI 4 PALEMBANG","authors":"Zahruddin Hodsay","doi":"10.31851/neraca.v5i2.6965","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6965","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125838117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-31DOI: 10.31851/neraca.v5i2.6663
Bahari Bahari, Yasir Arafat, M. Toyib
{"title":"PENGARUH MATA PELAJARAN PRAKARYA DAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA KELAS XI SMA PGRI 4 PALEMBANG","authors":"Bahari Bahari, Yasir Arafat, M. Toyib","doi":"10.31851/neraca.v5i2.6663","DOIUrl":"https://doi.org/10.31851/neraca.v5i2.6663","url":null,"abstract":"","PeriodicalId":128935,"journal":{"name":"Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121867227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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