Bambang Budi Utomo
Program Studi Pendidikan Ekonomi BKK Koperasi FKIP UNTAN, Pontianak

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Journal : Jurnal Pendidikan dan Pembelajaran

ANALISIS PERLAKUAN AKUNTANSI PIUTANG PADA USAHA SIMPAN PINJAM Veronika, .; ., Parijo; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 1 (2016): JANUARI 2016
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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Abstrak: Tujuan Penelitian ini untuk mengetahui tentang Prosedur pinjaman pada Koperasi Pegawai Negeri (KPN) Universitas Tanjungpura Pontianak. Perhitungan bunga angsuran pinjaman pada Koperasi Pegawai Negeri (KPN) Universitas Tanjungpura Pontianak. Apakah Akuntansi Piutang simpan pinjam sudah sesuai dengan ketentuan Standar Akuntansi. Adapun jenis data yang digunakan menjadi dua yaitu sebagai berikut: 1.Data primer. Dan 2. Data sekunder. Analisis data, yaitu melakukan pengolahan terhadap data yang telah diperoleh dan menghubungkan teori-teori yang telah sesuai guna mendapat suatu kesimpulan. Berdasarkan hasil penelitian, dalam hal pemberian pinjaman kepada anggota diakui pada saat uang diserahkan kepada peminjam, sedangkan untuk piutang yang timbul dari kegiatan/transaksi penjualan barang secara kredit diakui pada saat barang diserahkan kepada pembeli. Namun untuk pencatatan piutang tidak sesuai dengan Standar Akuntasi Keuangan  karena dalam hal pencatatan piutang simpan pinjam pihak koperasi tidak memisahkan pencatatan pendapatan bunga dengan angsuran piutang. Kata Kunci : Perlakuan Akuntansi Piutang Abstract: The purpose of this research is to know about the loan procedure on Civil Servants Cooperative (KPN) Tanjongpura University Pontianak. Calculation of interest on the loan installments Servants Cooperative (KPN) Tanjongpura University Pontianak. Are Accounting savings and loan receivables is in conformity with the provisions of Accounting Standards. The type of data used into two is as follows: primary 1.Data. And 2. Secondary data. Analysis of the data, which do the processing of the data have been obtained and linking theories that are compliant in order to get a conclusion. Based on the research results, in terms of granting loans to members are recognized at the time the money handed over to the borrower, while receivables arising from the activities / transactions on credit sale of goods is recognized when goods are delivered to the buyer. However, for the recording of accounts in accordance with Financial Accounting Standard for recording receivables in terms of savings and loan cooperative does not separate recording of interest income in installments receivable. Keyword : Receivable Accounting Treatment  
PENGARUH PENGGUNAAN MEDIA PEMBELAJARAN LCD PROYEKTOR TERHADAP HASIL BELAJAR SISWA PADA MATA PELAJARAN EKONOMI Sarminto, Joko; ., Parijo; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 10 (2016): Oktober 2016
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Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media pembelajaran LCD  Proyektor terhadap hasil belajar siswa pada mata pelajaran ekonomi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dalam bentuk studi hubungan. Sampel yang diambil menggunakan teknik sampel random atau sampel acak yang berjumlah 60 siswa. Rumus persamaan regresi linier sederhana Y= a+bX maka hal tersebut ditinjukkan dalam persamaa Y = 93,212 + 0,195X yang artinya nilai konstanta adalah 93,212, uji hipotesis uji t hitung > t tabel, karna nilai t hitung > t tabel 2,533>2,001, maka Ha diterima atau ?terdapat pengaruh penggunaan media pembelajaran terhadap hasil belajar siswa pada mata pelajaran ekonomi?. Kata kunci : Media Lcd Proyektor, Hasil Belajar, Ekonomi. Abstract: This study aims to determine the effect of the use of learning media LCD projector to student learning outcomes on economic subjects. The method used in this research is descriptive method in the form of linkage studies. Samples were taken using random sampling techniques or random sample of 60 students. Simple linear regression equation Y = a + bX then in the equation Y = 93.212 + 0,195X which means a constant value is 93.212, test hypothesis test t count> t table, because t count> t table 2.533> 2.001, then ha received or "there is the effect of the use of learning media to student learning outcomes on economic subjects". Keywords: Lcd Projector Media, Learning Outcomes, Economy.
ANALISIS KEMAMPUAN MANAJERIAL PENGURUS DALAM MEMPROMOSIKAN EKONOMI ANGGOTA yarso, Erma; ., Aminuyati; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 5, No 4 (2016): April 2016
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Abstrak: Penelitian bertujuan untuk mengetahui Kemampuan Manajerial Pengurus Dalam Mempromosikan Ekonomi Anggota Pada Koperasi Karyawan Tirta Dharma Khatulistiwa PDAM Kota Pontianak. Penelitian ini merupakan jenis penelitian evaluatif deskriptif. Subjek penelitian ini adalah Koperasi Karyawan Tirta Dharma Khatulistiwa PDAM Kota Pontianak di mana yang menjadi objek evaluasi adalah Kemampuan Manajerial Pengurus Dalam Mempromosikan Ekonomi Anggota. Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif. Dalam penelitian ini data dikumpulkan melalui metode dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa Kemampuan Manajerial Pengurus Dalam Mempromosikan Ekonomi Anggota berada dalam kategori cukup baik, hal ini dapat dilihat dari kemampuan pengurus dalam mempromosikan ekonomi anggota, sehingga anggota merasa puas dengan kinerja pengurus dalam memberikan pelayanan serta dalam mengolah koperasi tetap berjalan sesuai harapan yang dinginkan anggota koperasi. Kata Kunci: Kemampuan Manajerial, Mempromosikan Ekonomi Abstract: The study aims to determine the ability of the Managerial Board Member In Promoting Economic at Koperasi Karyawan Tirta Dharma Khatulistiwa PDAM Pontianak. This research is a descriptive evaluative research. The subject was Koperasi Karyawan Tirta Dharma Khatulistiwa PDAM Pontianak where the object of evaluation is the ability of the Managerial Board Members In Promoting Economic. Technique of data analysis that used in this study is descriptive analysis. In this study the data is collected by using documentation and interview methods. The result showed that the ability of the Managerial Board In Promoting Economic Members are in good enough category, it can be seen from the ability of administrators in promoting the member economies, at last the members are satisfied with the performance of the board in providing services and in managing the cooperative to keep it runs based on the expectations that the cooperative members want. Keyword: Managerial Ability, Promoting Economic      
HUBUNGAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR MATA PELAJARAN PENDIDIKAN PANCASILA DAN KEWARGANEGARAAN Hasmika, Hasmika; Sulistyarini, Sulistyarini; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 9 (2018): September 2018
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AbstractThe aim of this study is to determine the relationship of learning independence to the learning outcomes toward Pancasila and Civic Education subject on the students of class X IPS 3 of SMA Negeri 1 Pontianak. The method in this study is descriptive method with a form of relationship study (Interrelationship Studies). The population in this study were 30 students because this study took only one class.  The technique of Data collection in this study is Direct Observation Technique, Indirect Communication Technique (learning independence questionnaire), Documentary Study Technique (student test score data). The results of this study indicate that there is a relationship between learning independence to the learning outcomes toward Pancasila and Civic Education subject on the students of class X IPS 3 of SMA Negeri 1 Pontianak. It can be seen that the significance value is obtained at 0,000 or less than 0.05.   So it can be concluded that Ha is accepted and Ho is rejected. Therefore it can be concluded that there is a significant relationship between learning independence towards the learning outcomes of  Pancasila and Civic Education subject on the students of class X IPS 3 of  SMA Negeri 1 Pontianak. The conclusion of this study is learning independence has a significant relationship to the learning outcomes of  Pancasila and Civic Education subject on the students of class X IPS 3 of  SMA Negeri 1 Pontianak that is 7.6%. Keywords : Learning Independence, Student Learning Outcomes.
ANALISIS MEMBENTUK TANGGUNG JAWAB SISWA MELALUI DISIPLIN BELAJAR DI SMA Heru, Heru; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 9, No 2 (2020): Februari 2020
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 AbstractThis thesis is entitled "Students 'Learning Discipline Analysis in Forming Students' Responsibilities in Class X PPKn Subjects in 02 Raya Raya High School, Sungai Raya, Kubu Raya Regency". The method used in this research is descriptive research method, the form of research used is qualitative research. The subjects of the study were the tenth grade students of SMA Negeri 02 Sungai Raya, Kubu Raya Regency. Data collection techniques used in research are direct communication techniques, observation. The results of the study are: 1) Based on the results of the study relating to the learning of PPKn class X in SMA Negeri 02 Sungai Raya, Kubu Raya Regency, it was carried out well where the learning took place in accordance with the learning plans made by the teacher. 2) Based on the results of research related to students' learning discipline in Class X PPKn subjects at SMA Negeri 02 Sungai Raya, Kubu Raya Regency when the learning process, as a whole has been disciplined but there are still some students who lack discipline that can be seen in the learning process take place students are still out of the classroom, so the learning process is interrupted by students who are not disciplined the learning process is less focused in following teaching and learning activities. 3) Based on the results of research into the implementation of the discipline of learning in shaping the character of the responsibility of students of Class X IN SMA Negeri 02 Sungai Raya, Kubu Raya Regency will have an impact on the character of students in the discipline and responsibility, this can be seen from the violations committed by students, the impact of affecting learning outcomes as well as the learning achievements of students themselves. Keywords: Learning Discipline, PPKn Responsibility, Students
UPAYA PENGURUS KOPERASI UNTUK MENINGKATKAN PARTISIPASI ANGGOTA KOPERASI SERBA USAHA MITRA SAKINAH PONTIANAK Azis, Muhamad Abdul; Khosmas, F.Y; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 11 (2019): Nopember 2019
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AbstractThis study aims to determine the efforts of cooperative management to increase member participation and the level of member participation in the Sakinah Mitra Multipurpose Cooperative Pontianak. This research method is descriptive method with a qualitative approach. This research uses data collection techniques direct communication with data collection tools in the form of interview guidelines and documentary studies in the form of note sheets. The results of this study indicate that the efforts of the Pontianak Sakinah Mitra Multipurpose Cooperative management undertake two indicators. The following conclusions specifically from the efforts of cooperative management to increase member participation in the Sakinah Mitra Multipurpose Cooperative Pontianak: 1) the efforts made were quite successful using a material approach by giving bonuses in the form of home furnishings to active members and non-material approaches in the form of motivation and management actively involving members in all components of involvement in business planning and decision making 2) the level of member participation in the presence of quite active member meetings, capital contributions, service utilization, and supervision by members.Keywords: Cooperative Management Efforts, Member Participation
KEBIJAKSANAAN PEMASARAN DALAM MENINGKATKAN VOLUME PENJUALAN PADA PERUSAHAAN INDUSTRI RUMAH TANGGA OBIC (F01108019), Tiara Siska Maharani; ., Parijo; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 1, No 1 (2012): November 2012
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Judul penelitian ini adalah Kebijaksanaan Pemasaran Dalam Meningkatkan Volume Penjualan Pada Perusahaan Industri Rumah Tangga Obic. Penelitian bertujuan mengetahui kebijaksanaan pemasaran dalam meningkatkan volume penjualan yang dilakukan perusahaan industri rumah tangga Obic Ketapang dengan menggunakan. Metode yang digunakan adalah metode deskriftif dengan bentuk penelitian studi kasus. Sumber data dalam penelitian ini adalah pimpinan perusahaan industri rumah tangga Obic Ketapang. Dari hasil penelitian diketahui bahwa produk kerupuk amplang diwilayah Ketapang selama tiga tahun yaitu: dari tahun 2009-2011 sangat banyak diminati masyarakat didaerah Ketapang. Dalam metode penetapan harga perusahaan industri rumah tangga Obic menggunakan ukuran yang berbeda-beda pada tiap kemasan. Jalur distribusi yang cukup intensif dimana pengecer besar/menengah sudah mencakup semua area di Kalimantan Barat dengan strategi promosi yang bervariasi dalam usahanya menarik pembeli. Mempertahankan kualitas produk yang sudah baik dengan meningkatkan bahan baku yang dipilih secara selektif demi kepuasan konsumen. Pemberian pelayanan yang prima kepada pelanggan agar memuaskan pelanggan. Kata Kunci : Kebijaksanaan Pemasaran, Volume Penjualan, Industri Rumah Tangga Obic. Abstract : The title of the study is "Wisdom of Marketing in Increasing Sales Volume In Industrial Company Household Obic". The research aims to find marketing wisdom in increasing the sales volume of the company Obic Ketapang domestic industry using. The method used is descriptive method with a form of case study research. Sources of data in this study is the lead company Obic Ketapang domestic industry. The survey results revealed that the region Ketapang amplang cracker products over three years as follows: from the years 2009-2011 are very much interested in the area Ketapang. In this pricing method Obic domestic industrial companies use different sizes in each package. Intensive distribution channels where retailers large / medium have covered all areas in West Kalimantan with varied promotional strategies in an attempt to attract buyers. Maintaining product quality is good with the increasing raw materials carefully selected for consumer satisfaction. Providing excellent service to customers in order to satisfy customers. Keywords : Wisdom Marketing, Sales Volume, Household Industrial Obic.
PENERAPAN METODE SIMULASI TEMATIK DALAM MENINGKATKAN PEMAHAMAN SISWA PADA MATA PELAJARAN IPS EKONOMI DI KELAS XI IPS SMA F01211024, Fransiskus; ., Junaidi; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 1, No 1 (2012): November 2012
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This thesis entitled "Application of Thematic Simulation Methods In Improving Student Comprehension Lesson In Economics in class XI IPS IPS 1 SMA. Goal to see the involvement of the student after class to follow the learning process with simulation methods in social studies thematic Economics. Action research conducted by 2 cycles shows: The class to be fun for the students, the students became very enthusiastic in following lessons. No longer looking students silent and sleepy in following and understanding lesson. liveliness students in learning activities increases, the more students critically, creative, confident and motivated to follow the social studies Economics. Which before were given the actions of student learning outcomes were measures 5.66 after the first cycle to cycle two climbed 68.90 81.12. (3) There was an improvement in the performance of teachers in an effort to improve the learning process, teachers use thematic simulation method in the teaching and learning activities . Abstrak Skripsi ini dengan judul Penerapan Metode Simulasi Tematik Dalam Meningkatkan Pemahaman Siswa Pada Mata Pelajaran IPS Ekonomi di kelas XI IPS 1 SMA Borneo Bengkayang.Tujuan untuk melihat keaktifan siswa kelas setelah mengikuti proses pembelajaran dengan metode simulasi tematik pada mata pelajaran IPS Ekonomi. Penelitian tindakan kelas dilaksanakan sebanyak 2 siklus menunjukkan:Suasana kelas menjadi menyenangkan bagi para siswa, yaitu siswa menjadi sangat antusias dalam mengikuti pelajaran. Tidak lagi tampak siswa yang hanya diam saja dan yang mengantuk dalam mengikuti pelajaran.Keaktifan dan pemahaman siswa dalam kegiatan pembelajaran meningkat, yaitu siswa lebih kristis, kreatif, percaya diri serta termotivasi untuk mengikuti pelajaran IPS Ekonomi. Yang sebelum diberi tindakan hasil belajar siswa 5,66 setelah diberi tindakan pada siklus pertama 68,90 siklus ke dua naik 81,12.(3) Terjadi perbaikan pada kinerja guru dalam usaha memperbaiki proses pembelajaran, guru menggunakan metode simulasi tematik dalam kegiatan belajar mengajar. Kata kunci: Metode simulasi tematik, keaktifan dan pemahaman siswa.
PENGARUH MODEL KONTEKSTUAL TERHADAP HASIL BELAJAR PPKN SISWA KELAS XI IPS Nurlaily, Herwinda; Aminuyati, Aminuyati; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 9 (2019): September 2019
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AbstractThis research was implemented due to the low number of students that showed their interest in listening to the material explaining by the teacher. The goal of this research was to make the teaching and learning process be more useful for the students. Therefore, the researcher was doing an experimental study by using contextual model (contextual teaching and learning) which was aimed to know the effect of the use of contextual model (contextual teaching and learning) to the students? learning result of class XI IPS 4 at SMAN 4 Pontianak. The research method used was experimental study method in pre-experimental design one-group pretest-postest design form. In pre-test, the average of students? score was 69.68, meanwhile in post-test the average of students? score was 79.84. As the result of the research finding in paired test sample, t-test showed that the number of significancy (2-tailed) was 0.000. This finding proved that the significancy number (2-tailed) <0.05 which showed the effect of contextual model (contextual teaching and learning) to the students? learning result in PPKN subject of class XI IPS 4 at SMAN 4 Pontianak. The result of the calculation of the effect size was a strong effect since the number of the effect size was 1.562>1.00. Therefore, it can be concluded that the use of contextual model (contextual teaching and learning) was effectively affect the students? learning result especially for ?Faktor Pendorong dan Penghambat Persatuan dan Kesatuan Bangsa? material. Keywords: Contextual Model, Effect, The result of teaching and learning process of PPKN subject 
ANALISIS CARA BELAJAR SISWA MENGGUNAKAN MODEL DISCOVERY LEARNING PELAJARAN PPKN KELAS XI Syahrowaldi, Hafizh Wahyu; Sastrawan, Agus; Utomo, Bambang Budi
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 9 (2019): September 2019
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AbstractThe thesis entitled: The Analysis of Students' Learning Ways by Using Discovery Learning Model in PPKn Subject on the Eleventh Grade : The research design that used in this research is descriptive study with the form of qualitative research. The techniques of data collection that used in this research are through observation, interview and documentation. According to the result of data processing and the data analysis, it could be interpreted as follows: 1. Analyzed the whole data from the observation, interview and documentation in the form of pictures that taken in the learning activity. 2. Reduced the data by making the abstraction which is an effort to make the main conclusion, process and the statements that need to be kept in order to make it stay on the research domain. 3. Arranged the data into units. 4. Checked the research validity. 5. Interpreted the data, by processing the result of the research into the substantive theory that has been done in order to get the conclusion in the learning activity by using Discovery Learning model. According to the result of the research, it can be concluded that the application of Discovery Learning improve the argumentation skill and complex thinking in science .Keywords: Discovery Learning,  Learning Ways, PPKn