Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献_第2页

Desain Aplikasi Database Sistem Informasi Akuntansi Sekolah pada Yayasan Ainur Rahmah 阿努尔·拉赫玛基金会的学校会计信息系统设计

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2023-06-28 DOI: 10.30630/jam.v18i1.215

Firman Surya, Elfitri Santi, Fera Sriyunianti, Randy Heriyanto

{"title":"Desain Aplikasi Database Sistem Informasi Akuntansi Sekolah pada Yayasan Ainur Rahmah","authors":"Firman Surya, Elfitri Santi, Fera Sriyunianti, Randy Heriyanto","doi":"10.30630/jam.v18i1.215","DOIUrl":"https://doi.org/10.30630/jam.v18i1.215","url":null,"abstract":"This study aims to develop an accounting information system database application for Ainur Rahmah Foundation school in West Pasaman, West Sumatra Province. The problem faced by the Ainur Rahmah Foundation is the absent of an information system to manage student data, tuition fees, admission of new students, receipt and disbursement of cash, purchase and use of consumables, acquisition and depreciation of fixed assets. The developed accounting information system database application consists of two main subsystems, namely the back-end and front-end. The back-end system uses DBMS MySQL Server 8.0 while the front-end system is developed using Microsoft Access 2010. Application modules and reports are developed on the front-end using the Visual Basic for Application programming language which is available in Microsoft Access database tools. Applications that have been developed are then tested for use by users to find out if there are errors and adjustments that must be made. After making adjustments based on the user trial stage, the application can be accepted by users and can be operated according to needs.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76337866","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}

引用次数: 0

Pengaruh Sosialisasi Pelayanan Pajak, Kualitas Pelayanan Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Badan 税收服务的影响、税收服务的质量和公司税服从的税收意识

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2023-06-28 DOI: 10.30630/jam.v18i1.214

Gusti Dian Prayogi, Paulus Agut, Florentina Anjeli

{"title":"Pengaruh Sosialisasi Pelayanan Pajak, Kualitas Pelayanan Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Badan","authors":"Gusti Dian Prayogi, Paulus Agut, Florentina Anjeli","doi":"10.30630/jam.v18i1.214","DOIUrl":"https://doi.org/10.30630/jam.v18i1.214","url":null,"abstract":"This study aims to determine the effect of the level of taxpayer compliance including socialization of tax services, quality of tax services and tax awareness at KPP PRTAMA BOJONOGORO. The formulation of the problem in this study is whether the influence of the x and y variables has the same positive effect. The research results are useful for interested parties, namely KPP Pratama Bojonegoro, especially for taxpayers to fulfill taxpayer compliance. The results of this study state that socialization of tax services (X1), quality of tax services (X2) and taxpayer awareness (X3) have a significant positive effect on taxpayer compliance (Y). Socialization of tax services (X1) on taxpayer compliance (Y) has the coefficient value is positive by 0.226, the quality of tax services (X2) on taxpayer compliance (Y) has a positive coefficient value of 0.246, while the taxpayer awareness (X3) on taxpayer compliance (Y) has also a positive coefficient value of 0.336 Thus the hypothesis which states that \"Socialization of tax services, Quality of tax services and Taxpayer Awareness is significant to taxpayer compliance\" is proven true.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135259891","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}

引用次数: 0

Pengaruh Strategi Green Marketing Terhadap Kinerja Keuangan Dan Non-Keuangan Perusahaan 绿色营销策略对企业财务和非金融表现的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2023-06-28 DOI: 10.30630/jam.v18i1.207

Yuni Adinda Putri, Rifani Akbar Sulbahri, Gumulya Sonny Marcel Kusuma

{"title":"Pengaruh Strategi Green Marketing Terhadap Kinerja Keuangan Dan Non-Keuangan Perusahaan","authors":"Yuni Adinda Putri, Rifani Akbar Sulbahri, Gumulya Sonny Marcel Kusuma","doi":"10.30630/jam.v18i1.207","DOIUrl":"https://doi.org/10.30630/jam.v18i1.207","url":null,"abstract":"This study aims to present a reflection of the literature on green marketing strategies and analyze seven factors that will affect company performance. This research refers to the literature review method. As green marketing strategies become increasingly important for companies following the triple bottom line performance evaluation, this research seeks to better understand the role of the \"green marketing mix\" as a marketing strategy. This model links the relationship between green marketing strategies, including green product, green price, green promotion, green distribution, green people, green process, and green physical evidence, with company performance, including financial and non-financial performance. The results of the study show that the green marketing strategy has a positive effect on the company's financial and non-financial performance. From the discussion above, it can be concluded that this research extensively reviews the literature in the field of green marketing strategy and highlights that companies that adopt green marketing strategies (green product, green price, green distribution, green promotion, green people, green process, and green physical evidence) are expected to generate more profits than firms that do not adopt the strategy.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85277692","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}

引用次数: 0

Analisis Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Perilaku Pengambilan Risiko dan Penghindaran Pajak Pada Perbankan Syariah Di Indonesia 分析伊斯兰监督委员会对印尼伊斯兰银行的冒险行为和逃税行为的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2023-06-28 DOI: 10.30630/jam.v18i1.217

Luciana Luthan, Ihsani Mazelfi

{"title":"Analisis Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Perilaku Pengambilan Risiko dan Penghindaran Pajak Pada Perbankan Syariah Di Indonesia","authors":"Luciana Luthan, Ihsani Mazelfi","doi":"10.30630/jam.v18i1.217","DOIUrl":"https://doi.org/10.30630/jam.v18i1.217","url":null,"abstract":"Sharia Supervisory Board (DPS) in sharia banking plays an important role in supervising the activities of sharia banking to make sure that the bank can be free from usury (interest), gharar (unclear contract), and maisir (speculation). DPS in Islamic banks is expected to make Islamic banks more obedient to the rules. This study examines the effect of the DPS characteristics on risk-taking and tax avoidance behavior in Indonesian Islamic banking from 2010-2019. The characteristics studied included DPS financial expertise and the number of DPS meetings. Financial expertise is measured by the number of DPS who have expertise in finance. The research method used is multiple linear regression. The test results show that the number of DPS who are financial experts does not affect risk-taking behavior at Islamic banks. In contrast, the number of DPS meetings positively affects Islamic bank risk-taking. Then the number of DPS who are financial experts has a positive effect on tax avoidance at Islamic banks while the number of DPS meetings has no effect on tax avoidance at Islamic banks. The results of this study can be used as determinant to issue policies related to DPS responsibilities to maximize its role as a supervisory board in tax avoidance and risk taking.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79087342","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}

引用次数: 0

Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa 使用金融技术、父母的生活方式和收入对学生财务行为的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2023-06-28 DOI: 10.30630/jam.v18i1.213

Wulan Dwi Putri, Amy Fontanella, Desi Handayani

{"title":"Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa","authors":"Wulan Dwi Putri, Amy Fontanella, Desi Handayani","doi":"10.30630/jam.v18i1.213","DOIUrl":"https://doi.org/10.30630/jam.v18i1.213","url":null,"abstract":"This study aims to examine the effect of using financial technology, lifestyle and parental income on student financials behavior. This research was conducted on students of the Accounting Department of the DIII and DIV Study Programs of Accounting at the Padang State Polytechnic. This research method was conducted with a quantitative method using a questionnaire as a research instrument and measured using liket scale. The results of this study indicate that using financial technology affects students' financials behavior, meaning that if someone uses financial technology, it will impact on how he manages his finances. Lifestyle variables are not proven to have an effect on students' financials behavior while parental income has a negative effect on students' financial behavior. This result shows that the higher the income level of parents will reduce the ability of students' financial management behavior. The findings of this study imply that financial technology play an importants role in financials behaviour, the higher the use of financial technology, the better the financial behavior of students. Apart from being a transaction tool in daily activities, fintech can also support student financial activities such as saving, investing for future needs, making necessary payments and supporting business activities that can support income so that they can manage finances properly and precisely.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72551631","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}

引用次数: 2

Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan To Deposit Ratio (LDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) Pada Bank Perkreditan Rakyat (BPR) di Kota Batam

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2023-06-28 DOI: 10.30630/jam.v18i1.210

A. Saputra, Ria Angriani

{"title":"Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan To Deposit Ratio (LDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Asset (ROA) Pada Bank Perkreditan Rakyat (BPR) di Kota Batam","authors":"A. Saputra, Ria Angriani","doi":"10.30630/jam.v18i1.210","DOIUrl":"https://doi.org/10.30630/jam.v18i1.210","url":null,"abstract":"This study aims to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Operational Costs Operating Income (BOPO) on Return on Asset (ROA) of rural banks in Batam City. Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Operational Costs Operating Income (BOPO) and Return on Asset (ROA) are measured from the financial statements provided on Otoritas Jasa Keuangan (OJK) website. The population used in this study was rural banks in Batam City period 2017-2021. This study used 26 companies with purposive sampling as research sample. The analysis technique used is multiple linear regression analysis. The result of this study indicate that partially Non-Performing Loans (NPL), Net Interest Margin (NIM) and Operational Costs Operating Income (BOPO) have a significant effect on Return on Assets (ROA), while the Capital Adequacy Ratio (CAR) and Loan to Deposits Ratio (LDR) have no significant effect on Return on Assets (ROA). Simultaneously, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR), and Operational Costs Operating Income (BOPO) have a significant effect on Return on Assets (ROA).","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83064202","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}

引用次数: 0

Analisis Faktor-Faktor Kesiapan Pemerintah Daerah Dalam Menerapkan Permendagri Nomor 47 Tahun 2021 Perihal Pemanfaatan Aplikasi e-BMD Dalam Pengelolaan Barang Milik Daerah Kota Bukittinggi 分析区域政府在2021年第47届议会实施的准备因素，该法案利用e-BMD应用程序管理布吉镇财产

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-12-30 DOI: 10.30630/jam.v17i2.200

Fadhil Muhamad, Anda Dwiharyadi, Yuhefizar

{"title":"Analisis Faktor-Faktor Kesiapan Pemerintah Daerah Dalam Menerapkan Permendagri Nomor 47 Tahun 2021 Perihal Pemanfaatan Aplikasi e-BMD Dalam Pengelolaan Barang Milik Daerah Kota Bukittinggi","authors":"Fadhil Muhamad, Anda Dwiharyadi, Yuhefizar","doi":"10.30630/jam.v17i2.200","DOIUrl":"https://doi.org/10.30630/jam.v17i2.200","url":null,"abstract":"This study aims to analyze factors of the readiness of the Regional Government, especially the Bukittinggi City Government in implementing the Minister of Home Affairs Regulation Number 47 of 2021 and the E-BMD Application. The population in this study were all OPDs in Bukittinggi City, which amounted to 29 SKPD. The sampling method was carried out by using a purposive sampling technique to determine the sample. Sampling is done by taking samples from the population based on certain criteria. A total of 100 respondents participated in the study consisting of Regional Property Management Officers, OPD Property Administration Officers, OPD Property Managers and Assistant OPD Property Managers. The data collection technique is carried out using a questionnaire sent via Google Form. The results of the analysis using multiple regression show the Quality of Human Resources, Utilization of Technology and Information, Leadership Style and Organizational Culture that affect Readiness in the Implementation of Permendagri Number 47 of 2021 and E-Applications BMD. The results of the research have contributed to the government in preparing the implementation of regulatory changes.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89073792","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}

引用次数: 0

Relevansi Fungsi dan Formula di Microsoft Excel Pada Tenaga Kerja Akuntan

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-12-30 DOI: 10.30630/jam.v17i2.189

Dwindy Harmadani, Josephine Sudiman, Sukartini, Reno Fithri Meuthia

{"title":"Relevansi Fungsi dan Formula di Microsoft Excel Pada Tenaga Kerja Akuntan","authors":"Dwindy Harmadani, Josephine Sudiman, Sukartini, Reno Fithri Meuthia","doi":"10.30630/jam.v17i2.189","DOIUrl":"https://doi.org/10.30630/jam.v17i2.189","url":null,"abstract":"This study aims to determine the relevance of functions and formulas in Microsoft Excel on jobs related to accounting. This type of research is descriptive analytic qualitative research. The data collection method of this research is interviews. This study focuses on graduates of the Accounting Department who work in public accounting firms and in companies and often use Microsoft Excel in doing their work. The data analysis technique used is an interactive model analysis technique. Testing the validity of the data in this study includes the credibility test, transferability test, dependence test and confirmability test. The results show that the use of functions and formulas in Microsoft Excel is relevant in helping accounting graduates work effectively and efficiently. The results of the research show the use of functions and formulas, namely the Home Tab function in the form of Font, Alignment, Number, Conditional Formatting, Auto Sum, Sort & Filter and Find & Select features; The Insert Tab function uses the Chart, Pivot Table, Hyperlink and Header & Footer features; Tab Page Layout function features Page Setup and Scale to Fit; The Formula Tab functions are Basic formulas, If, Subtotal, Sum, Sumif, Vlookup, Hlookup, If Error, Max, Round, Date, Now and Concatenate; The Data Tab function is the Filter feature and the Group-Ungroup feature; The Tab View function is the Freeze-Unfreeze feature.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79568058","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}

引用次数: 0

Pengaruh Penggunaan Modal Kerja Terhadap Peningkatan Profitabilitas 营运资本使用对盈利能力增加的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-12-30 DOI: 10.30630/jam.v17i2.192

Rifani Akbar Sulbahri

{"title":"Pengaruh Penggunaan Modal Kerja Terhadap Peningkatan Profitabilitas","authors":"Rifani Akbar Sulbahri","doi":"10.30630/jam.v17i2.192","DOIUrl":"https://doi.org/10.30630/jam.v17i2.192","url":null,"abstract":"Decision-making process in source of funds management is crucial for companies. This is due to its effect on company’s financial structure affecting profitability. This is the main reason why working capital is discussed in increasing company profits because working capital is a short-term expenditure of the company in operational activities that in line with the company's continuous activities as well as being the main supporter of the company's performance. GAP research shows that working capital affects the ability to obtain profitability. This is contrary to the theory where high working capital should mean high profitability. Refering to the findings on the effect of working capital (WCT) and Profitability (ROE) variables, the following conclusions can be drawn: Working capital (WCT) has a significant positive effect on profitability (ROE), this is because t is calculated for the variable WCT is 2.215 with a significance of 0.001 the t-count value which is 2.215 is greater than the t-table value, which is 2.004 (t-count > t-table). And it can also be indicated from the company's activities in funding the cash invested, which is very influential with the company's operational activities. If the working capital turnover is high, it shows the more productive the working capital used, so that it can get profits faster.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87072137","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}

引用次数: 1

Analisa Kesulitan dan Kebutuhan Modul Pembelajaran Secara Mandiri 独立分析学习模块的难度和需求

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-12-30 DOI: 10.30630/jam.v17i2.187

Fera Sriyunianti, Desi Handayani, Rini Frima, Armel Yentifa

{"title":"Analisa Kesulitan dan Kebutuhan Modul Pembelajaran Secara Mandiri","authors":"Fera Sriyunianti, Desi Handayani, Rini Frima, Armel Yentifa","doi":"10.30630/jam.v17i2.187","DOIUrl":"https://doi.org/10.30630/jam.v17i2.187","url":null,"abstract":"Distance learning is a learning method that does not have space and time limitations. Currently, education in Indonesia applies distance learning to maintain the continuity of educational activities during the Covid 19 pandemic. Various literatures have discussed the difficulties and obstacles faced by secondary education students. This study aims to analyze the difficulties and obstacles faced by vocational education students for intermediate financial accounting 1. In addition, an analysis is also carried out on the need for Intermediate Financial Accounting 1 teaching modules as supporting learning resources when implementing distance learning. This study uses a descriptive quantitative approach. The respondents are the students of D3 study program who have participated in distance learning activities. Based on the analysis, it is known that distance learning activities for intermediate financial accounting 1 utilize various internet-based learning and conference applications, experiencing problems related to internet networks and difficulties in understanding lessons. Therefore, it is concluded that there is a need for an intermediate financial accounting 1 module which is designed to be used for distance learning activities independently","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75066772","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}

引用次数: 0