Abstrak: Penelitian ini bertujuan untuk mengetahui: (i) peningkatan self-regulated learning skills (SRL) melalui implementasi problem-based learning (PBL) dan (ii) peningkatan kemampuan dosen pelaksana dalam mengimplementasikan PBL. Penelitian ini merupakan lesson study terbagi atas dua siklus dimana masing-masing siklus terdiri atas tahap plan, do, dan see.Subjek penelitian adalah mahasiswa Akuntansi Universitas Negeri Yogyakarta semester pertama yang mengambil mata kuliah Akuntansi Pengantar sebanyak 35 mahasiswa. Data mengenai SRL dikumpulkan dengan angket yang diisi mahasiswa, sedangkan data mengenai implementasi PBL oleh dosen pelaksana dikumpulkan dengan lembar observasi yang diisi oleh mahasiswa dan anggota timlesson study. Data dianalisis secara deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa (i) PBL mampu meningkatkan SRL mahasiswa walaupun tingkat ketercapaiannya masih belum optimal, dan (ii) kemampuan dosen pelaksana dalam melaksanakan PBL meningkat dengan tingkat ketercapaian yang optimal.Kata Kunci: problem-based learning, self-regulated learning skills IMPROVING STUDENTS' SELF-REGULATED LEARNING SKILLS IN THE INTRODUCTION TO ACCOUNTING COURSE THROUGH PROBLEM-BASED LEARNINGAbstract: This study aims to reveal (i) the improvement of self-regulated learning skills (SRL) through problem-based learning (PBL), and (ii) the improvement of lecturers' performance in implementing PBL. To achieve these purposes, a lesson study with two cycles was conducted. Each cycle consisted of plan phase, do phase, and see phase. The study was conducted to the 1 st semester Accounting Students at Yogyakarta State University who attended the Introduction to Accounting course. There were 35 students as the research subjects. The sampling technique used to collect data regarding SRL was questionnaires which were filled out by the students; while the data regarding the lecturer's performance was collected by observation sheets that were filled out by students and members of lesson study group. The study has proved that: (i) the implementation of PBL could improve SRL even though the level of achievement was still not optimal, and (ii) the level of achievement of the lecturer's performance in implementing PBL was optimal and improving. Keywords: problem-based learning, self-regulated learning skills PENDAHULUANEvaluasi pendidikan SMA dan SMK di Indonesia diselenggarakan melalui Ujian Nasional (UN). Penentuan kelulusan murid didasarkan pada hasil UN. Hal ini menimbulkan permasalahan tersendiri terutama dari sisi pengukuran hasil belajar siswa karena UN hanya dapat digunakan untuk mengukur ranah kognitif (Karso, 2014). Demikian juga dengan pelaksanaan ujian masuk PTN di mana ujian masuk seringkali diselenggarakan dengan tes yang sebagian besar hanya menyasar pada ranah kognitif juga.Kedua poin penting tersebut mengakibatkan pelaksanaan sistem pendidikan di tingkat SMA lebih mengutamakan pada kemampuan siswa untuk mengingat, menyimpan, dan memproduksi ulang informasi sehingga siswa sanggup mengerjakan soa...

This research has a purpose to compare and analyze the effects of monetary crisis to the financial performance of service companies. The financial performance was indicated by some financial ratios. These financial ratios include current ratio, total assets turnover, total liabilities to total assets, debt to equity, net profit margin, return on assets and return on equity. Research samples were 41 service companies. The analysis used wilcoxon signed rank test to compare the value of financial ratios between the period before and during  monetary crisis. The result showed that monetary crisis influenced almost financial ratios, except total assets turnover and debt to equity.  The differences of almost financial ratios between the period before and during monetary crisis is primary caused by the increasing of Rupiah to US Dollars

This study is conducted in order to provide information for heads of the educationinstitution to anticipate the risks faced by their institutions. It is necessary for educationinstitutions to do risk assessment since the institutions will always face significant changesthat occur due to internal and external changes. The step of risk assessment starts from settingthe institution objectives. It is important to divide the institution objectives into more specificone by formulating the objectives for every program. The second step of risk assessment isrisk identification. In this step, the risks need to be identified and categorized. In addition,factors that cause the risks should also be analyzed. The last step of risk assessment isanalyzing risk. Here, the institution will try to determine the risk status and risk map so thatappropriate respons could be taken to handle the risks.Kata kunci: penilaian risiko, perumusan tujuan, identifikasi risiko, analisis risiko

Abstract

The purposes of this article are to investigate the effect of good corporate governance mechanism, featured by a number of meetings conducted by audit committee, independency of the boards of commissioners, quality of auditors and institutional ownerships on the mandatory disclosure as required by IFRS and the effect of mandatory disclosure on stock liquidity. Two multiple regression models are used for a sample of 13 Indonesian Mining Companies listed on the Indonesia Stock Exchange. The data has been collected for 4 years to arrive at 52 data used in the data analysis. The first model is used to test factors associated with the level of mandatory disclosure. Then, the predicted value of mandatory disclosure generated by the first model is used as a determinant in the second model. The second model is set to determine the factors associated with stock liquidity. The result indicates that the number of meetings conducted by audit committee is significantly and positively associated with the level of mandatory disclosure; whereas other determinants do not have any significant association with the level of mandatory disclosure. The result also shows that the predicted value of mandatory disclosure is positively and significantly associated with stock liquidity.