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50 results on '"Zainal, Andri"'

1. Dishonesty in Online Learning: Distance Learning Perspectives during Pandemic

Author

Putra, Pasca Dwi, Zainal, Andri, and Thohiri, Roza

Abstract

Academic dishonesty has become a serious concern, particularly during the COVID-19 pandemic era, where online learning is left as a single option in almost all academic activities. Lack of graduate ethics has an impact on attitudes in the workplace. Therefore, it is important to introduce academic integrity to students in higher education to foster an attitude of honesty in the world of work, especially ethics. Online lectures encourage students to violate academic integrity due to the lack of direct interaction and administration. This study aims to see the level of academic dishonesty that occurs during online lectures. The research was conducted by the Faculty of Economics and Business, public and private universities. The number of samples is 431 students of economics and business. We examine the effect of lecture administration, lecturer-student interaction, and learning satisfaction on the impact of academic dishonesty. The results showed that clear administration and good interaction between lecturers and students would increase student learning satisfaction and reduce academic dishonesty. But the satisfaction that students want to achieve does not have a significant effect on the level of academic dishonesty. Implications for practice are discussed and future research directions are offered.

Published
2023

2. Comparison of Academic Performance in Face-to-Face and Distance Learning

Author

Putra, Pasca Dwi, Agusti, Ivo Selvia, Hastuti, Pebri, Zainal, Andri, Striełkowski, Wadim, Editor-in-Chief, Black, Jessica M., Series Editor, Butterfield, Stephen A., Series Editor, Chang, Chi-Cheng, Series Editor, Cheng, Jiuqing, Series Editor, Dumanig, Francisco Perlas, Series Editor, Al-Mabuk, Radhi, Series Editor, Scheper-Hughes, Nancy, Series Editor, Urban, Mathias, Series Editor, Webb, Stephen, Series Editor, Setiawan, Slamet, editor, Saroinsong, Wulan Patria, editor, Ashar, Muhammad Nurul, editor, Boonrongrut, Chinun, editor, Aji, Rojil N. B., editor, Lestari, Yuni, editor, Mulya, Lillyana, editor, Pradana, Galih W., editor, Riyadi, Riyadi, editor, Tayeb, Azmil Mohd, editor, Hartanti, Lina Purwaning, editor, and Ayu, Hujuala Rika, editor

Published
2023
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3. The Effect of Technostress on Technology-Based Learning on Academic Productivity with Job Outcome Students as Intervening Variables in Accounting Students

Author

Harahap, Khairunnisa, Nasution, Akmal, Purba, Erny, Zainal, Andri, Striełkowski, Wadim, Editor-in-Chief, Black, Jessica M., Series Editor, Butterfield, Stephen A., Series Editor, Chang, Chi-Cheng, Series Editor, Cheng, Jiuqing, Series Editor, Dumanig, Francisco Perlas, Series Editor, Al-Mabuk, Radhi, Series Editor, Scheper-Hughes, Nancy, Series Editor, Urban, Mathias, Series Editor, Webb, Stephen, Series Editor, Setiawan, Slamet, editor, Saroinsong, Wulan Patria, editor, Ashar, Muhammad Nurul, editor, Boonrongrut, Chinun, editor, Aji, Rojil N. B., editor, Lestari, Yuni, editor, Mulya, Lillyana, editor, Pradana, Galih W., editor, Riyadi, Riyadi, editor, Tayeb, Azmil Mohd, editor, Hartanti, Lina Purwaning, editor, and Ayu, Hujuala Rika, editor

Published
2023
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6. The Influence of Financial Report Quality, Profitability and Tax Avoidance Practices on Business Value Through Financial Performance as a Mediating Variable in Banking Sector Companies

Author

Sumantri, Yusuf Jaya, Zainal, Andri, Kholis, Azizul, Sumantri, Yusuf Jaya, Zainal, Andri, and Kholis, Azizul

Abstract

This research analyzes the influence of financial report quality, profitability, tax avoidance practices on financial performance; analyze the influence of financial report quality, profitability, tax avoidance practices on business value; and analyzing financial performance in mediating the relationship between financial report quality, profitability and tax avoidance practices and business value. The research sample was 20 (twenty) financial reports from 6 (six) banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 to 2022, namely BNI, BRI, Bank Danamon, BCA, Bank CIMB Niaga and Bank Permata with 79 observations. The data collection technique was showed by accessing the official PT website. Indonesia stock exchange. The data analysis technique is path analysis with correlation and regression techniques. The research results show that the quality of financial reports has no effect on business  performance; profitability influences business  performance; tax avoidance practices have no effect on business  performance; the quality of financial reports has no effect on business  value; profitability influences the value of banking companies; tax avoidance practices have no effect on business  value; financial performance has no effect on the value of banking companies; financial performance cannot mediate the relationship between financial report quality and business  value; financial performance cannot mediate the relationship between profitability and firm value; and between tax avoidance practices and firm value.

Published
2024

13. EFFECT OF AUDIT DELAY, AUDIT QUALITY AND LEVERAGE AGAINST FINANCIAL REPORTING FRAUD: AUDITOR SWITCHING AS A VARIABLE

Author

Tomy, Chairian, Ikhsan, Arfan, Zainal, Andri, Tomy, Chairian, Ikhsan, Arfan, and Zainal, Andri

Abstract

This study aims to show the influence of variable audit delays, audit quality and leverage, on financial reporting fraud: auditor switching as intervening variables on idX-listed property, real estate, and building construction companies. The population of this study is 85 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the purposive sampling method, so 30 sample companies were obtained for 3 years of observation (2018-2020) with 90 units of analysis. The data analysis method used is the logistic regression method. Based on the results of data processing using the logistic regression method with SPSS software, it is known that simultaneous audit delays, audit quality and levarage have a significant influence on auditor switching at a significance level of 5%. Similarly, the influence that occurs between switching audiors on financial reporting fraud is statistically significant at a significance level of 5%. Switching auditors are also able to mediate the relationship between audit delay, audit quality and leverage against financial reporting fraud with a significance level of 5%.

Published
2022

21. PENGARUH MODEL PEMBELAJARAN LEARNING CYCLE 7E TERHADAP HASIL BELAJAR AKUNTANSI SISWA KELAS XII AKUNTANSI SMK NEGERI 1 JORLANGHATARAN TAHUN PEMBELAJARAN 2017/2018

Author

Hutabarat, Stephany Rosinar and Zainal, Andri

Abstract

Masalah dalam penelitian ini adalah rendahnya hasil belajar akuntansi siswa kelas XII AK di SMK Negeri 1 Jorlanghataran. Penelitian ini bertujuan untuk mengetahui hasil belajar akuntansi yang diajar dengan model pembelajaran LC7E lebih tinggi dari pada hasil belajar dengan metode pembelajaran konvensional pada siswa kelas XII Akuntansi SMK Negeri 1 Jorlanghataran T.P 2017/2018.Penelitian ini dilaksanakan di SMK Negeri 1 Jorlanghataran yang beralamat di Jalan Besar Parapat kecamatan Jorlanghataran kabupaten Simalungun. Populasi dalam penelitian ini adalah seluruh siswa kelas XII Akuntansi SMK Negeri 1 Jorlanghataran Tahun Pembelajaran 2017/2018 yang berjumlah 52 orang siswa. Teknik pengambilan sampel yang digunakan adalah teknik Simple Random Samplingyang terdiri dari kelas eksperimen dan kontrol masing-masing kelas diambil 23 orang. Tehnik pengumpulan data dengan test soal pilihan berganda yang terdiri dari 20 soal yang dikutip dari buku paket sehingga soal sudah dianggap baku dan tidak perlu divalidkan lagi. Sedangkan teknik analisis data dengan analisis dua beda rata-rata. Hasil penelitian menunjukkan nilai hasil belajar siswa yang diajar dengan model pembelajaran Learning Cycle 7Elebih tinggi dari hasil belajar siswa yang diajar dengan metode pembelajaran Konvensional. Dari pengujian hipotesis yang dilakukan dengan uji t pada tingkat kepercayaan 95% pada α = 0,05 dengan dk = n1 + n2 – 2 diperoleh thitung > ttabel (4,05 > 1,673), berarti H0 ditolak dan diterima.Sehingga dapat disimpulkan bahwa hasil belajar akuntansi yang diajar dengan menggunakan model pembelajaran Learning Cycle 7Elebih tinggi secara signifikan dibandingkan hasil belajar akuntansi yang diajar dengan metode pembelajaran Konvensional pada siswa kelas kelas XII Akuntansi SMK Negeri 1 Jorlanghataran Tahun Pembelajaran 2017/208.

Published
2020

22. PENGARUH MODEL PEMBELAJARAN ROPES TERHADAP HASIL BELAJAR AKUNTANSI SISWA KELAS XII AKUNTANSI SMK NEGERI 6 MEDAN TAHUN PEMBELAJARAN 2018/2019

Author

Nainggolan, Yakub Cristoper and Zainal, Andri

Abstract

Permasalahan dalam penelitian ini adalah rendahnya hasil belajar akuntansi siswa di SMK Negeri 6 Medan. Tujuan penelitian ini adalah untuk mengetahui hasil belajar akuntansi yang diajar dengan model pembelajaran ROPES lebih tinggi secara signifikan dibandingkan hasil belajar yang diajar dengan Metode Konvensional pada materi Aktiva Tetap pada siswa kelas XII AK di SMK Negeri 6 Medan yang beralamat di Jln. Jambi No. 23 D Medan, Pandau Hilir, Kec. Medan Perjuangan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yaitu kelas XII AK-2 sebagai kelas eksperimen terdiri dari 30 siswa dan kelas XII AK-3 terdiri dari 31 siswa. Teknik analisis data yang digunakan yaitu uji normalitas menggunakan uji Liliefors, Uji homogenitas menggunakan Uji F, menghitung uji hipotesis dengan uji t dengan kriteria terima hipotesis apabila menunjukkan t hitung > t tabel pada α =0,05. Hasil analisis data yang diperoleh nilai rata-rata kelas eksperimen pretest X2 = 50,66 ; SD = 9,44 dan postes X2 = 77,66 ; SD = 11,35. Sedangkan kelas kontrol pretest X2= 48,06; SD = 8,72 dan postest adalah X2 = 63,87;SD = 10,46. Pengujian hipotesis dilakukan dengan menggunakan uji t dengan α = 0,05. Dari data perhitungan hipotesis thitung sebesar 4,978 sedangkan ttabel = 1,6705. Hasil pengujian hipotesis menunjukkan bahwa thitung > ttabel yaitu 4,978>1,6705 yang berarti hipotesis penelitian diterima. Dengan demikian hasil belajar akuntansi yang diajar menggunakan model pembelajaran ROPES lebih tinggi secara signifikan dibanding hasil belajar akuntansi yang diajar dengan menggunakan metode Konvensional pada siswa kelas XII Akuntansi SMK Negeri 6 Medan Tahun Pembelajaran 2018/2019 khususnya pembahasan materi Aktiva Tetap.

Published
2019

35. STRATEGY OF INTELLECTUAL MODEL AND BUSINESS INNOVATION TO IMPROVE CREATIVE INDUSTRY COMPETITIVENESS IN MEDAN CITY

Author

Budiarta, Kustoro and Zainal, Andri

Abstract

The aim of this researh is to develop a model of creative industry competitiveness based on the management of intellectual capital strategies (human capital and social capital) and business model innovation and operationally this research aims: 1) to know the human capital model to improve the competitiveness of creative industries in Medan ; 2) knowing the social capital model to improve the competitiveness of creative industries in Medan; 3) knowing the innovation of business models developed to improve the competitiveness of creative industries in Medan City. In this second year (2018), research data will be collected using a valid and reliable questionnaire. Data analysis was carried out in two stages namely descriptive and inferential. The results of this study indicate that: 1). Human capital has a positive and significant effect on social capital with a path coefficient of 0.79; 2). Human capital has a positive and significant effect on business model innovation with a path coefficient of 0.46; 3). Social Capital has a positive and significant effect on business model innovation with a path coefficient of 0.28; 4). Human capital has a positive and significant effect on competitiveness with a path coefficient of 0.59; 5). Social capital has a positive and not significant effect on competitiveness with a path coefficient of 0.04; and 6). Business model innovation has a positive and significant effect on competitiveness with a path coefficient of 0.37. In this case, human capital has the highest value in influencing the competitiveness of the creative industries in Medan.Keywords: Human Capital, Social Capital, Business Model Innovation, Creative Industry Competitiveness, Medan City.

Published
2019
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