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The University Students’ Perspectives on the Advantages and Disadvantages of Online Learning Due to COVID-19 新冠肺炎疫情下大学生对网络学习利弊的看法
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.025
Rizky Firmansyah, D. Putri, M. G. S. Wicaksono, Sheila Febriani Putri, A. Widianto
The purpose of this study was to analyze the advantages and disadvantages of online learning due to the COVID-19 pandemic from the university students’ perspectives. This phenomenon is a stage for humans to adapt to the current situation and conditions so that they will find a new pattern of life or what is known as New Normal Life. During this pandemic, tertiary institutions have transformed the system through full online learning. At this moment, an analysis of online learning advantages and disadvantages based on the university students’ perspectives as actors who directly feel the impact of these changes is needed. The method in this research employs a narrative approach. Data collection was done through interviews set online. This research was conducted on students at Universitas Negeri Malang. The informants were selected based on the representation of each department in the university. The research data were analyzed based on the results of studies and focus group discussions (FGD) related to the implementation of online learning during the COVID-19 Pandemic. The results showed that the flexibility of time and material filing, as well as documentation became more organized. Based on the perspective of the students, on the other hand, online learning has some shortcomings, including less interactive lecturers, excessive assignments given, frequently changing schedules, inadequate facilities, limited internet access or unstable internet networks, and constraints on practicum course. This article could contribute to the evaluation of online teaching during the Covid-
本研究的目的是从大学生的角度分析新冠肺炎疫情下在线学习的利弊。这种现象是人类适应当前形势和条件的一个阶段,从而找到一种新的生活模式,即所谓的新常态生活。在这次大流行期间,高等教育机构通过全面的在线学习改变了这一系统。在这个时候,需要从大学生作为直接感受到这些变化影响的行动者的角度来分析在线学习的利弊。本研究采用叙事方法。数据收集是通过在线访谈完成的。这项研究是在马来西亚玛琅大学的学生中进行的。举报人是根据大学每个系的代表性来选择的。研究数据是根据与COVID-19大流行期间实施在线学习相关的研究结果和焦点小组讨论(FGD)进行分析的。结果表明,时间和材料归档的灵活性,以及文件变得更加有条理。另一方面,从学生的角度来看,在线学习也存在着一些缺点,包括讲师互动少,作业过多,时间表频繁变化,设施不足,互联网接入有限或网络不稳定,以及实习课程的限制。本文可为新冠肺炎疫情期间网络教学的评价提供参考
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引用次数: 6
Risk Management Implementation Planning 风险管理实施计划
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.047
Aldo Wicaksono Wibowo, N. Azizah, Primagita Fridayanti, Aang Afandi, Ludfi Djajanto
The guidelines used in this study to design risk management for MSMEs. Café philosophy is the ISO 31000: 2009 standard. This study aims to plan the role of risk management to identify risks that can occur in business processes and to design and find out the processes and steps that must be taken by MSME Philosophy Café in managing risks in a systematic and planned manner. The case study was conducted at the MSME Philosophy Café. The data used are profile data and risk registers in Philosophy Café. Data was collected using the Forum Group Discussion (FGD) method by internal parties. From the analysis obtained states that the actions taken by the MSME Café philosophy are correct and appropriate because by taking these actions, can change the status level for the better and cause MSMEs to continue to grow. It can be concluded that the risk register contained in the MSMEs Philosophy Café is correct but must be improved again in order to get maximum results. Keywords—ISO 31000, UMKM, risk register, forum group discussion
本研究中用于设计中小微企业风险管理的指南。咖啡哲学是ISO 31000: 2009标准。本研究旨在规划风险管理的作用,以识别业务流程中可能发生的风险,并设计和找出MSME哲学咖啡在系统和有计划地管理风险时必须采取的流程和步骤。该案例研究是在中小微企业哲学咖啡馆进行的。使用的数据是哲学咖啡馆的概况数据和风险登记册。数据由内部各方采用论坛小组讨论(FGD)方法收集。从获得的分析表明,中小微企业咖啡哲学所采取的行动是正确和适当的,因为通过采取这些行动,可以改变现状水平,使中小微企业继续成长。可以得出结论,中小微企业哲学咖啡中包含的风险登记册是正确的,但必须再次改进才能获得最大的效果。关键词:iso 31000, UMKM,风险登记,论坛小组讨论
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引用次数: 0
Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index 基于GRI指数的公司规模、公司类型和盈利能力对可持续发展报告的影响分析
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.020
Baby Fadilla, Nurafni Eltivia, E. Winarto
The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of sample companies is 12 companies. The data used in this research is sustainability report, and annual report. The GRI index used is GRI-G4 index and GRI Standard. The analysis technique used is content analysis and hypothesis test using the SPSS program. Results of this research indicate that there are differences hypothesis results between report using GRI-G4 index and those using Gri Standard. In report that use GRI-G4 index, all independent variables showed no effect on sustainability report quality. Whereas in report that use GRI standard index, profitability have a positive effect on sustainability report quality, company size and company type showed no effect on sustainability report quality. Keywords—component, sustainability report, GRI index, company size, company type, profitability
本研究的目的是考察基于GRI指数的公司规模、公司类型和盈利能力对可持续发展报告质量的影响。本研究的对象是在2015-2018年发布可持续发展报告的BUMN公司。采用目的抽样方法,样本公司数量为12家。本研究使用的数据是可持续发展报告和年度报告。使用的GRI指数为GRI- g4指数和GRI Standard。使用的分析技术是使用SPSS程序进行内容分析和假设检验。本研究结果表明,使用Gri - g4指数的报告与使用Gri标准的报告的假设结果存在差异。在使用GRI-G4指数的报告中,所有自变量对可持续发展报告质量没有影响。而在采用GRI标准指标的报告中,盈利能力对可持续发展报告质量有正向影响,公司规模和公司类型对可持续发展报告质量没有影响。关键词:成分,可持续发展报告,GRI指数,公司规模,公司类型,盈利能力
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引用次数: 0
Inflation Forecasting by Commodity Using the Autoreggressive Integrated Moving Average (ARIMA) Method 基于自回归综合移动平均(ARIMA)方法的商品通胀预测
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.045
Devi Ambar Wati, Nurafni Eltivia, Ludfi Djajanto
The aim of this research is to determine the best Autoregressive Integrated Moving Average (ARIMA) model and its implementation to predict monthly inflation in Indonesia. The data used is the inflation data on the expenditure group of foods, beverages, cigarettes and tobaccos in period January 2010 until December 2019. The method used in this study is the documentation technique. The data analysis technique used is the Autoregressive Integrated Moving Average (ARIMA) which is calculated using the SPSS version 26. The result of this research shows that ARIMA model (12,0,12) is the best model to predict monthly inflation on the expenditure group of foods, beverages, cigarettes and tobaccos in Indonesia for the next period. The results of forecasting 12 months in 2020 with the ARIMA model (12,0,12), in January until April decrease, then for May until August increase while September decrease and in October until December experienced an increase. Therefore, inflation is considered a major problem in the modern economy so that inflationary forecasting can be used in making an economic policy of the coming period which aims to reduce and stabilize price growth. Keywords—forecasting, inflation, Autoreggressive Integrated Moving Average (ARIMA)
本研究的目的是确定最佳的自回归综合移动平均(ARIMA)模型及其实施,以预测印度尼西亚的月度通货膨胀。使用的数据是2010年1月至2019年12月期间食品、饮料、香烟和烟草支出组的通货膨胀数据。本研究采用的方法是文献法。使用的数据分析技术是使用SPSS版本26计算的自回归综合移动平均线(ARIMA)。本研究结果表明,ARIMA模型(12,0,12)是预测印尼下一时期食品、饮料、香烟和烟草支出组月度通货膨胀的最佳模型。ARIMA模型(12、0、12)对2020年12个月的预测结果显示,1 ~ 4月下降,5 ~ 8月上升,9月下降,10 ~ 12月上升。因此,通货膨胀被认为是现代经济中的一个主要问题,因此通货膨胀预测可以用于制定未来一段时间的经济政策,旨在降低和稳定价格增长。关键词:预测,通货膨胀,自回归综合移动平均
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引用次数: 0
Testing Factors is Used to See the Effect on the Fraudulent Financial Reporting in the perspective Fraud Pentagon Theory 舞弊五角大楼理论视角下检验因素对舞弊财务报告的影响
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.037
Agus Trihari Krismantara, Ari Kamayanti
This research aims to analyze the factors that encourage fraudulent financial reporting in the perspective of a fraud pentagon theory. This research analyze the influence of variables pressure which proxied by using financial targets and financial stability, the opportunities which proxied by ineffective monitoring and the turnover on the leader of the internal auditor, the rationalization which proxied by the change of external auditors, the ability which proxied by the change of directors, and the arrogance which proxied by the frequent number of CEO`s picture displayed in the annual report to fraudulent financial reporting as measured by the fraud score model. This research uses a quantitative method with a descriptive research type. The populations of this research are the company's sector of property sector, real estate, and building construction company listed on the Indonesian Stock Exchange from the 2016-2018 periods. The total sample of this research is 53 companies. The sampling technique used is a purposive. The data analysis used is using multiple linear regression analysis methods with SPSS 25 software. Based on the multiple regression analyses, the results show that variable financial target, variable financial stability, and the change of external auditors are having a significant effect on fraudulent financial reporting. Meanwhile, variable ineffective monitoring, turnover on the leader of internal auditor, change of directors, and the frequent number of CEO`s picture displayed in the annual report have no significant effect on fraudulent financial reporting. Keywords—Fraud, fraud pentagon, fraudulent financial reporting
本研究旨在从欺诈五边形理论的角度分析鼓励虚假财务报告的因素。本研究分析了以财务目标和财务稳定为代表的压力、以无效监督和离职为代表的机会、以外部审计人员变动为代表的合理化、以董事变动为代表的能力、以内部审计人员变动为代表的内部审计人员变动对内部审计人员领导的影响。舞弊评分模型衡量的年度报告中出现CEO照片的频繁次数所代表的傲慢对财务报告舞弊的影响。本研究采用定量方法,具有描述性研究类型。本研究的人口是2016-2018年期间在印度尼西亚证券交易所上市的房地产行业,房地产和建筑公司的公司部门。本研究的样本总数为53家公司。所使用的抽样技术是有目的的。数据分析采用SPSS 25软件,采用多元线性回归分析方法。基于多元回归分析,结果表明,可变财务目标、可变财务稳定性和外部审计师的变化对虚假财务报告有显著影响。同时,可变无效监控、内部审计师负责人离职、董事更换、CEO照片在年度报告中出现的频率对虚假财务报告的影响不显著。关键词:欺诈,欺诈五角大楼,虚假财务报告
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引用次数: 0
Accounting Treatment for Cryptocurrency 加密货币的会计处理
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.031
Anton Prawira Manullang, N. I. Riwajanti, Kurnia Ekasari
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引用次数: 0
Meaningful Learning: Improving Students’ Accounting Knowledge and Skills Through Learning Computer Accounting Practice Courses 有意义的学习:通过学习会计电算化实践课程,提高学生的会计知识和技能
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.015
Z. A. Haris, R. Widiastuti, Sumiadji
The purpose of this study is to provide examples of meaningful learning practices in the Accounting Computer Practices (ACP) courses. During the process of preparing financial reports using accounting software, lecturers not only explain the technical use of accounting software in preparing financial reports, but must also broadly disclose the basic business principles, basic assumptions, and accounting principles that underline the technical mechanisms, so that learning becomes meaningful. This study was carried out using empirical methods, in the form of direct experience in studying, observing, and teaching how to use accounting software. The results of this study are that the accounting knowledge and skill of the students are increased as indicated by their ability to explain the relationship between the technical stages in the preparation of financial statements using accounting software and business principles, basic assumptions, and accounting principles that underlie the technical mechanisms of using that software. The research contribution is that the results of the research can be used as a basis for strengthening the knowledge and skills of students in the implementation of learning all of the accounting subjects which are generally sequential and interrelated. The limitation of this research is that meaningful learning is not applied to all features of the accounting software used, but only
本研究的目的是提供会计计算机实务(ACP)课程中有意义的学习实践的例子。在使用会计软件编制财务报告的过程中,讲师不仅要解释会计软件在编制财务报告中的技术用途,还必须广泛披露强调技术机制的基本业务原则、基本假设和会计原则,使学习变得有意义。本研究采用实证方法,以研究、观察和教学会计软件使用的直接经验的形式进行。本研究的结果是,学生的会计知识和技能得到了提高,这表明他们有能力解释使用会计软件编制财务报表的技术阶段与使用该软件的技术机制背后的商业原则、基本假设和会计原则之间的关系。研究的贡献在于,研究结果可以作为加强学生在实施学习所有会计科目时的知识和技能的基础,这些科目通常是顺序的和相互关联的。本研究的局限性在于,有意义的学习并不适用于所使用的会计软件的所有功能,而只是
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引用次数: 0
Forecasting Analysis on the Impact of Pandemic Towards Cigarette Sales 疫情对卷烟销售影响的预测分析
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.053
Siti Holifahtus Sakdiyah, Nurafni Eltivia, N. I. Riwajanti, Kurnia Ekasari
The purpose of this study is to analyze sales using moving average forecasting. The method used is a quantitative method with primary data on actual sales results and forecast calculations using the moving average method. The results of this study are sales with moving average forecasting after the pandemic has increased. In contrast to the situation that actually occurs in a company where with a pandemic, sales have decreased. This difference will be the company's consideration in determining the policies that will be enforced in the company. Although forecasting results cannot be used as a benchmark for the actual situation, forecasting is useful in making decisions, so that in the next period it can determine sales planning. Keywords—forecasting, moving average, pandemic, sales results
本研究的目的是使用移动平均线预测来分析销售。使用的方法是一种定量方法,使用实际销售结果的原始数据和使用移动平均方法的预测计算。该研究的结果是,在疫情发生后,具有移动平均预测的销售额有所增加。与实际情况相反,在大流行的情况下,公司的销售额下降了。这种差异将是公司在确定将在公司执行的政策时的考虑因素。虽然预测结果不能作为实际情况的基准,但预测对决策是有用的,可以确定下一阶段的销售计划。关键词:预测,移动平均线,流行病,销售业绩
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引用次数: 0
Blended Learning Model Design Integrated with Problem Based Learning and Rehearsal Pairs Practice to Increase Motivation and Outcomes in Marketing Management Course 混合学习模式设计,结合基于问题的学习和预演对练习,提高营销管理课程的积极性和效果
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.032
Ludfi Djajanto, Indrayati, Suryadi
In the era of industrial revolution 4.0, the use of technology and the internet was almost implemented in all fields including education, especially in the learning process. The use of information technology in learning becomes a necessity because it facilitates students and lecturers in carrying out the learning process. This study aims to design an integrated Blended Learning model with Problem Based Learning and Practice Rehearsal Pairs to increase motivation and learning outcomes in the Marketing Management course. Besides, this study also examines the effect of implementing an integrated blended learning model on student motivation and achievement in learning outcomes. The research method used is the development method and classroom action research using a purposive sampling technique for 182 students who took the Marketing Management courses in the data analysis technique used descriptive and inferential statistical analysis. The results showed that there were significant differences between conventional learning and blended learning. Nearly all respondents agree that the blended learning model is more interesting and efficient when it is applied in learning. Besides, the results of hypothesis testing prove that the Blended Learning model integrated with Problem Based Learning and Rehearsal Pairs Practice has a positive and significant effect on increasing motivation and learning outcomes in the Marketing Management course. Keywords—blended learning model; problem based learning; rehearsal pair practice; motivation; learning outcomes; marketing management
在工业革命4.0时代,技术和互联网的应用几乎应用于包括教育在内的所有领域,特别是在学习过程中。在学习中使用信息技术成为一种必要,因为它促进了学生和教师进行学习过程。本研究旨在设计一套以问题为基础的混合式学习模式,以提高市场营销管理课程的学习动机和学习效果。此外,本研究还探讨了实施综合混合学习模式对学生学习动机和学习成果成就的影响。本研究采用的研究方法是开发法和课堂行动研究,采用有目的的抽样技术,对选修市场营销管理课程的182名学生进行数据分析,采用描述性和推断性统计分析技术。结果表明,传统学习与混合学习之间存在显著差异。几乎所有的受访者都认为,将混合学习模式应用到学习中会更有趣、更高效。此外,假设检验的结果证明,混合学习模式与基于问题的学习和预演配对练习相结合,对提高营销管理课程的学习动机和学习成果有积极显著的作用。关键词:混合式学习模式;基于问题的学习;排练配对练习;动机;学习成果;营销管理
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引用次数: 2
Analysis of Eco-Efficiency Application to Achieve Sustainable Development 生态效率应用与可持续发展分析
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.010
Fanda Layla Sari, H. Wahyuni, Kurnia Ekasari
This research aimed to describe the application of eco-efficiency analysis. The data analysis methods used were screening method, assessment method, cost analysis method and decisionmaking analysis method. The results of this study were the object had applied an eco-efficiency concept. The calculation of eco-efficiency ratio and eco efficiency index’s results that there were fluctuation value in several periods, it were caused the differences in treatment and policy that was occurred in related years. Besides performing calculations, qualitative step was taken to determine the company's position in keeping environmental management and it was indicate that the company had carried out procedures related to environmental and linear management processes with a series of procedures eco efficiency concept. Keywords—eco efficiency, application, environmental,
本研究旨在描述生态效率分析的应用。采用的数据分析方法有筛选法、评价法、成本分析法和决策分析法。本研究的结果是应用生态效率概念的对象。生态效率比和生态效率指数的计算结果表明,在不同时期存在波动值,这是由于相关年份在待遇和政策上的差异造成的。除了执行计算,定性的步骤被采取,以确定公司在保持环境管理的地位,这是表明该公司已经开展了与一系列程序生态效率概念的环境和线性管理过程相关的程序。关键词:生态效率;应用;环境;
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引用次数: 0
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Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
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