As actual overhead costs are incurred for indirect labor, indirect materials, insurance, utilities, and so on, the Factory Overhead account is debited, and the appropriate accounts are credited (for instance, Factory Payroll, Raw Materials Inventory, various payables, and cash). When overhead is applied to production based on the overhead allocation rate, Goods in Process is debited and Factory Overhead is credited. Any under or overapplied overhead is closed to either the Cost of Goods Sold account, or allocated among the Cost of Goods Sold, Goods in Process Inventory, and Finished Goods.
In recent years, an accounting profession has developed. It is proved that the accounting graduates of Higher Education build and develop their career in an accounting profession more increasingly. This study aims at examining whether there is a difference ofperception between the junior and senior accountingstudents in publicaccounting working environment of Muhammadiyah University of Surakarta. The population and sample of this study included the StudentsofAccounting Department, Economics School of Muhammadiyah University of Surakarta. They were grouped into two: the students who have taken the Auditing lecture 1 and those who have taken the Auditing lecture 1 and 2 in the 2006/2007 academic year.
Tujuan penelitian ini adalah untuk mengekplorasi ketidak jujuran akademik mahasiswa di Univesitas afrika selatan, dan untuk mengeksplorasi hambatan pribadi dan kelembagaan terhadap tindakan ketidak jujuran. Temuan menunjukan tinkat kesadaran yang tinggi terhadap tindakan ketidak jujuran akademik mahasiswa. Beberapa anggota mengidentifikasi mengenai hambatan dan bertindak mencegah tindakan ketidak jujuran akdemik di mahasiswa. Kuesioner tersebut berisi pertanyaan Pengukuran hasil pada kuesioner memakai empat tingkatan skor 1 sampai dengan skor 4, dimana responden diminta untuk memberikan skor sesuai penilaian yang sudah di tentukan. Penilaian masing- masing jawaban dengan ketentuan sebagai berikut :
Public Speaking dirancang untuk memperkenalkan mahasiswa pada prinsip-prinsip dasar berbicara di depan umum dan untuk memberikan kesempatan dan pengalaman praktis kepada mahasiswa dalam mengembangkan berbagai jenis berbicara dalam situasi formal. Mata kuliah ini adalah mata kuliah berbicara mahir yang ditawarkan untuk mahasiswa PBI semester 5. Sayangnya, beberapa mahasiswa kadang-kadang menghadapi beberapa masalah dalam mengikuti kegiatan mata kuliah Public Speaking. Ada banyak cara yang dapat digunakan untuk memecahkan masalah. Cara yang membantu mahasiswa dalam proses belajar disebut cara belajar perancah. Perancah difokuskan untuk menghidupkan peran mahasiswa dalam pembelajaran melalui bimbingan dosen. Untuk memecahkan masalah, perancah harus dilaksanakan dalam kegiatan kelas. Fokus utama dari tulisan ini adalah untuk menganalisis pelaksanaan perancah di dalam kelas. Ada dua pertanyaan penelitian dibahas di esai ini, yaitu: (1) Apa jenis perancah yang membantu pembelajaran siswa di Kelas Public Speaking? (2) Apa persepsi mahasiswa mengenai pelaksanaan perancah di kelas Public Speaking?. Dari pertanyaan-pertanyaan penelitian tersebut, studi ini bertujuan untuk menjelaskan jenis penggunaan perancah di kelas Public Speaking, dan untuk mengetahui persepsi mahasiswa terhadap penggunaan perancah dosen di kelas Public Speaking.
The second Sobel test was conducted to test whether students’ ethical perception is a significant intervening variable between the internalization of professional responsibility and students’ awareness of fraud prevention. It can be seen from Table 8 that the direct effect coefficient between X 2 and Y 2 is 0,327 and the indirect effect coefficient is 0,0838. Then, the value of error standard from indirect effect coefficient is 0,01461. As a result, it can be calculated that the t value is 5,74 > t table 1,65 (sign 0,05). Therefore, the data supports H 7 and it can be concluded that students’ ethical perception is a significant intervening variable between the internalization of professional responsibility and students’ awareness of fraud prevention. This empirical finding supports IAI (2004) that professional responsibility is one fundamental principle that accountants must comply. It is an obligation for accountants to use their moral and professional judgment when they perform duties. This important principle can be learned by accountingstudents so that they have perception to practice moral and professional judgment in their action and to be responsible to their clients and colleagues. The result of internalizing professional responsibility to students is that students’ ethical perception improves. When students have ethical perception, they will support the culture of honesty and follow code of conduct. Therefore, the tendency ofstudents to commit fraud in the future working place will decrease (Arens et al. 2010). The result is consistent with a study of Solbrekke (2008) which reveals that professional responsibility is capable of creating students to behave ethically and this will affect their Table 8
Dewasa ini, berbagai macam lapangan pekerjaan tersedia bagi para angkatan kerja. Hal itu terjadi seiring dengan berkembangnya dunia usaha di Indonesia, seperti tumbuhnya lembaga-lembaga keuangan baik bank maupun non- bank, dan pasar modal serta adanya perusahaan-perusahaan yang bergerak dalam bidang aneka industri. Sarjana, merupakan tenaga kerja yang telah menempuh pendidikan Strata-1, adalah salah satu angkatan kerja yang ada di Indonesia. Salah satu sarjana yang akan memasuki dunia kerja adalah sarjana ekonomi khususnya dari jurusan akuntansi. Saat ini, dengan berkembangnya zaman, sarjana dituntut untuk lebih memiliki kualitas, mahasiswa dituntut untuk memiliki kemampuan (skill) dan pengetahuan yang lebih dalam dunia kerja. Kemampuan dan pengetahuan yang dibutuhkan juga bergantung pada profesi atau karir yang akan mereka pilih.
Noise is anything that disturbs the communication process. According to Grice and Skinner (1995), there are three different forms of noise. The first is physical noise. Physical noise occurs in the physical environment in which people are communicating. For example the noise of sound traffic, the loud whoosh of an air conditioner or a heater, people talking, and laughing. The second is physiological noise. Physiological noise is distractions originating in the bodies of communication. The examples of physiological noise are a bad cold that affects hearing and speech, a headache, growling stomach. The body condition can disturb the focus of communicating with others to think about how uncomfortable we feel. It means that the noise comes for the speakers‟ condition. The third is
In this case, public speaking is conducted in Sekolah Menengah Pertama Negeri 1 Godean as the weekly public speaking. The purposes of the activity are to build the students‟ self -confidence and make the students accustomed to speak English in front of the audiences. The students search any kinds of topics or materials to be delivered in the weekly public speaking. According to Merriam- Webster‟s (2008), weekly means happening once a week or every week. In this research, weekly means the public speaking is held every Monday after their flag raising ceremony in the schoolyard. A student stands in front of his or her friends and teachers to deliver a speech in English. The time allocated is five minutes at the maximum. Since the activity is new and yet challenging among junior high school students, the researcher wants to find out the students‟ perception toward
Perceptions of upper level accountingstudents and lower level students on the ethics of the preparation of financial statements can be done by implementing the principles of Good Corporate Governance (GCG) are interlinked with each other in order to push the performance of the sources of the company is working efficiently, generate long-term economic value sustainable for shareholders and surrounding communities as a whole. The basic principles are: earnings management, misstatements of financial statements, incomplete disclosure of sensitive information, the cost benefits, accountability to users of financial statements. The purpose of this study is there a difference between student perceptions of upper level and lower levels of ethical preparation of the basic principles of financial reporting. The population in this study is of 200 accountingstudents. Questionnaires were randomly distributed both students under the semester and students over the semester, with details of 126 accountingstudents and 74 semesters for students under the semester. This research is a study that is behavioral (behavior and perception) hence the data to be used in this study is the primary
3) Audit quality indicator with instrument "Judgment in the audit process" get score not good equal to 37,4%, this means according to perceptionof audit partner in KAP Bandung Judgment used in audit process is not influenced by various consideration of incentive and positive motivation in improve audit quality. It should be in the consideration of incentives related to audit fees that have been set at the earliest in accordance with the established determination policy, and the auditor must have a positive motivation in improving audit quality. With a positive motivation someone will have a high morale spirit and will strive to achieve goals and meet existing standards. In other words, motivation positiveakan encourage someone, including auditors in achievement, and have a high optimism, resulting in a quality audit. So it is expected to consider the consideration of incentives / fees and the motivation of positiveauditor in work can improve the quality of audit generated.
Although research has mostly upheld the benefits of the 150-credit- hour requirement, unless minorities and women understand those benefits and perceive them to exceed their costs, the accounting profession may not succeed in attracting the best and the brightest from their ranks, and, in fact, may attract very few women and minorities at all (Carroll, 1997). Both the American Legislative Exchange Council (ALEC) and the State Regula- tory and Oversight Committee of the National Society ofPublic Accoun- tants oppose the 150-credit-hour rule and claim that the requirement would discriminate against minorities and lower income students who are less able to absorb the increased cost imposed by the additional education (Shapiro, 1995). However, it is possi- ble that women and minorities may be drawn into the accounting profession if they perceive it to be more prestigious because of the additional education requirements (Hollander & Spector, 1997).
The reclamation of Losari Beach get negative response and even objection from the society more particularly some alliances for example Aliansi Selamatkan Pesisir (ASP) that is an alliance of which members are university students and the public and non government organization namely Wahana Lingkungan Hidup (Walhi) Sulsel, Anti Corruption Commite (ACC) Sulawesi, LBH Makassar, Forum Informasi dan Komunikasi (FIK) Ornop Sulsel, Salodaritas Perempuan Anging Mammiri, Kontras Sulawesi, LAPAR Sulawesi, YKL, Aman Sulsel, KN Katalassang, Jurnal Celebes, FMN Makassar, Srikandi, FND-SGMK, SPJM that establish Masyarakat Tolak Reklamasi (MTR), a coalition that strongly refutes reclamation in Makassar coastal areas. These organizations consider that the reclamation runs against procedures and eventually the law. Coastal reclamation should meet the regional regulation about coastal area zoning and license that is based upon the Guideline of Urban Planning and Coastal Reclamation (Pedoman Perencanaan Tata Ruang Kawasan Reklamasi Pantai). The 40/PRT/M/2007 Regulation of the Ministry of Marine and Fisheries state that requirement for coastal reclamation is a license issued by the Ministry of Marine and Fisheries. The government of South Sulawesi plans to reclaim 625.35 hectares of land in the core area of CPI and 840.75 hectares of land as the buffer area for CPI. Most of the areas do not have a legal aspect that is Regional Regulation for Coastal Areas and Small Islands.
This research is a replication of Nugroho and Kristanti (2013) research on the investigation ofaccountingstudents’ perceptions of International Financial Reporting Standards (IFRS) conducted at Krida Satya Wacana University; Chiang (2013) about IFRS in the Accounting Curriculum-Implications from Different Perspectives; Helen and Wong (2013) on An Empirical Study- Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education. The gap between the previous research and this research is the characteristics of the respondent into the variable measuring components such as gender and field of interest, summarizes the results of previous research into the variable components consisting of the level of knowledge ofaccountingstudents, the level ofstudents' desire for learning IFRS and level of student interpretation. Another gap is the demographic difference, where the authors conduct research only on private universities in Indonesia. The reason for the election of 28 (twenty eight) private universities in Indonesia is that the whole private university contributes high enough to produce graduates of accountants. However, most of these private universities are not ready to implement or integrate IFRS into the curriculum to improve the quality of their education. The author has proven it by observing directly or observing directly to several universities whose results reflect the subtle refusal by the college on the grounds that the internal curriculum should not be published. Another reason is that private universities are managed by the community so there is a need for special closeness with regulators and facilitators to upgrade the curriculum development information. Unlike the case with state universities according to Government Regulation No. 4 of 2014 is a college established and / or organized by the government so that the systematic curriculum in accordance with the policies of the regulator and facilitator.
ABSTRACT: Currently, riba is one of the hot issues that often discussed in the field of sharia accounting and accounting student education in Islamic universities, which is sharia accounting as the major concentration. This study aims empirically to examine and prove the influence of intrinsic education, extrinsic education, educational learning, family religiosity, friendship religiosity, and organizational religiosity on students Understanding of Riba. This study used the sample ofAccountingstudentsof the Muhammadiyah University of Yogyakarta. This research also used convenience sampling technique. From the 109 questionnaires, there were 100 questionnaires available for the further process. The data obtained was then processed by using multiple linear regression analysis. The results of this study indicate that all independent variables proposed in this study have a significant positive effect on the understanding ofaccountingstudents in riba. KEYWORDS: Intrinsic education; Extrinsic education; Educational Learning; Religiosity [Family, Friendship, Organizational]; Student Understanding of Riba
In the realm of language teaching, there has been time when language teachers and educators were searching for the best method and approach of language teaching. Ranging from Grammar Translation, Audio Lingual, to Communicative Approach, each method and approach has its own advent-ages and drawbacks. Now, some teachers and educators have realized that actually there is no such thing as the best teaching method although the rest are still struggling to seek for the best one. Teaching relies a lot on some influential factors such as learners’ background, classroom constraint, and learning objectives [for a specific con- text] (Liu, 2009, p.6). Scaffolding instruction has been widely used in many areas of English Language Teaching using several alternatives teaching methods inside the instruction (Dare & Polias in Hammond, 2001).
The results of this study indicate that TFSS had benefits in cognitive aspects of assistants and students clinical skills learning. This study confirmed the cognitive congruent concepts of PAL in participants‟ skills learning 8 . It also confirmed the goal oriented information processing and verbal elaboration theory in assistants‟ learning 9 . They get benefit not only in preparing PAL session but also when presenting the subjects and encounter with students in feedback and discussions session. This study also confirmed the metacognitive benefits of PAL scheme model in assistants in the context of clinical skills learning in undergraduate medical education.
Indonesia, language has been incorporated into the curriculum of English schools and colleges so that English can be taught to the Indonesian learners well. Learners are humans being with all nature. In English there are four skills that should be mastered, one of them is writing. Writing as a skill of output, is considered the most difficult of the four basic language skills, it is a comprehensive embodiment of their English linguistic knowledge and profi ciency. “Competent writing is frequently accepted as being the last language skill to be acquired for native speakers of the language as well as for foreign/second language learners.” (Hamp and Heasl ey, 2006). In other words, writing is the part of the delivery of ideas or the depiction of a language so the message can be understood by the reader.
The research was conducted by examining the grade of the courses that listed in the list of Student Study Results of each student, which is related with the competencies tested in the Accounting Skills Certification Exam (USKAD). The Measurement of student readiness competency certification was done by calculating the mean values for each competency, and from the average classified in accordance with the assessment categories, categorized as well prepared, prepared, less prepared and unprepared . There are three competencies tested and thirteen related subjects. The discussion on the findings are outlined as follows: 1. The ability to prepare financial statements based on Accounting Financial
There are three main problems that have to be faced by the students in learning speaking as stated by Kanwal and Khurshid (2012), the first one is anxiety in making grammatical mistake. If they focus on the grammar or structure the learner will hesitate in their speaking. The anxiety show up because the students feel insecure or embarrass of their current level of English. The second is that they do not know how to speak because of the lack of vocabulary or other things that necessary in producing the language. The last is that there is no idea what they will talk about even though teacher has already taught them how they would speak; therefore teacher need to pick up a certain topic to be the learners speaking material.