The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports

Ni Luh Gede Erni Sulindawati

Abstract


 

This study aimed at finding out the effectiveness of the cash flow system model that has been validated from experts in a focus group discussion (FGD).  This study used  the continuation off the  stages in the development method of the previous study, that is, the implementation stage.  At this implement stage the cash flow system teaching model was tested in a class of students who programed financial accounting course, one of whose learning achievements was  the ability to write cash flow reports. Data collection techniques carried out by means of observation, interview, documentation, and a learning achievement test. The study used the quantitative descriptive analysis  technique  by measuring  the students’ learning achievement  as seen from the scores they obtained in the teaching process of cash flow report writing sessions. This study was done based on the scores obtained in the process of the writing of cash flow reports. The assessment was done based on the scores obtained for the assessment process of attitude, participation, assignment and learning achievement as seen from the evaluation of the products produced. From the implementation it was found out that the students’ learning achievement in writing cash flow reports  in terms of  attitude, participation, and product  evaluation respectively  fell into a very good category.  Hence, the cash flow system model is effective for use in the teaching process


Keywords


Cash Flow System Model , Implementation, Effectiveness

Full Text:

PDF

References


Alihamdan. (2017). Implementasi. Retrieved from www.digilib.unila.ac.id/4718/11/BAB II.pdf

Dan, K., & Kota, P. (2017). Efektivitas Organisasi Dalam Penyelenggaraan Pellayanan Tanda Daftar Usaha Pariwisata (Tdup) Dinas Kebudayaan Dan Pariwisata Kota Semarang. Https://Media.Neliti.Com/Media/Publications/183710-ID-Efektivitas-Organisasi-Dalam-Penyelengga.Pdf, 6(2).

Hamruni, H. (2015). Konsep Dasar Dan Implementasi Pembelajaran Kontekstual. Jurnal Pendidikan Agama Islam, (Vol 12, No 2 (2015): Jurnal Pendidikan Agama Islam Vol. 12 No. 2 Desember 2015), 177–187. Retrieved from http://ejournal.uin-suka.ac.id/index.php/jpai/article/view/862

Ikatan Akuntan Indonesia. (2009). Standar Akuntansi Keuangan ETAP.

ISI Padang Panjang. (n.d.). Pelaksanaan Akademik.

Putro, A. A. (2015). JKAP (Jurnal Kebijakan dan Administrasi Publik). JKAP (Jurnal Kebijakan Dan Administrasi Publik), 4(2), 1–16. Retrieved from https://journal.ugm.ac.id/jkap/article/view/8453/6529

Sulindawati, Ni Luh Gede Erni and Metriana, M. A. (2018). Laporan Arus Kas Proses Penyusunan Dan Pelaporan Pada Berbagai Entitas Ekonomi.

Sulindawati, N. L. G. E. (2017). An Analysis of Instructional Material Need For Improving Students ’ Ability in Writing Cash Flow Reports, 134(Icirad), 146–152.

Sulindawati, N. L. G. E., & Meitriana, A. . (2019). An Analysis of the Reliability of a Teaching Model for Presenting a Computer-based Cash Flow Report. KnE Social Sciences, 3(11), 103. https://doi.org/10.18502/kss.v3i11.4002

Undikhsa. (2017). Pedoman Studi Program Sarjana dan Diploma Universitas Pendidikan Ganesha.

Undiksha. (2016). Pedoman Studi Fakultas Ekonomi-Undiksha.




DOI: http://dx.doi.org/10.23887/ijssb.v3i2.18398

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 International Journal of Social Science and Business

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


International Journal of Social Science and Business (IJSSB) indexed by:

 Crossref                 Akreditasi SINTA     




Creative Commons License

International Journal of Social Science and Business is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.