Kualitas Pendidikan Terbaik di DUNIA


Oleh : Satria Dharma

Tahukah Anda negara mana yang kualitas pendidikannya menduduki peringkat
pertama di dunia? Kalau Anda tidak tahu, tidak mengapa karena memang
banyak yang tidak tahu bahwa peringkat pertama untuk kualitas pendidikan
adalah Finlandia. Kualitas pendidikan di negara dengan ibukota Helsinki,
dimana perjanjian damai dengan GAM dirundingkan ini memang begitu luar
biasa sehingga membuat iri semua guru di seluruh dunia.


Peringkat I dunia ini diperoleh Finlandia berdasarkan hasil survei
internasional yang komprehensif pada tahun 2003 oleh Organization for
Economic Cooperation and Development (OECD). Tes tersebut dikenal dengan
nama PISA mengukur kemampuan siswa di bidang Sains, Membaca, dan juga
Matematika. Hebatnya, Finlandia bukan hanya unggul secara akademis tapi
juga menunjukkan unggul dalam pendidikan anak-anak lemah mental.
Ringkasnya, Finlandia berhasil membuat semua siswanya cerdas.

Lantas apa kuncinya sehingga Finlandia menjadi Top No 1 dunia? Dalam
masalah anggaran pendidikan Finlandia memang sedikit lebih tinggi
dibandingkan rata-rata negara di Eropa tapi masih kalah dengan beberapa
negara lainnya.

Finlandia tidaklah mengenjot siswanya dengan menambah jam-jam belajar,
memberi beban PR tambahan, menerapkan disiplin tentara, atau memborbardir
siswa dengan berbagai tes. Sebaliknya, siswa di Finlandia mulai sekolah
pada usia yang agak lambat dibandingkan dengan negara-negara lain, yaitu
pada usia 7 tahun, dan jam sekolah mereka justru lebih sedikit, yaitu
hanya 30 jam perminggu. Bandingkan dengan Korea, ranking kedua setelah
Finnlandia, yang siswanya menghabiskan 50 jam perminggu

Lalu apa dong kuncinya? Ternyata kuncinya memang terletak pada kualitas
gurunya. Guru-guru Finlandia boleh dikata adalah guru-guru dengan kualitas
terbaik dengan pelatihan terbaik pula.. Profesi guru sendiri adalah
profesi yang sangat dihargai, meski gaji mereka
tidaklah fantastis. Lulusan sekolah menengah terbaik biasanya justru
mendaftar untuk dapat masuk di sekolah-sekolah pendidikan dan hanya 1 dari
7 pelamar yang bisa diterima, lebih ketat persaingainnya ketimbang masuk
ke fakultas bergengsi lainnya seperti fakultas hukum dan kedokteran!

Bandingkan dengan Indonesia yang guru-gurunya dipasok oleh siswa dengan
kualitas seadanya dan dididik oleh perguruan tinggi dengan kualitas
seadanya pula. Dengan kualitas mahasiswa yang baik dan pendidikan dan
pelatihan guru yang berkualitas tinggi tak salah jika kemudian mereka
dapat menjadi guru-guru dengan kualitas yang tinggi pula.

Dengan kompetensi tersebut mereka bebas untuk menggunakan metode kelas
apapun yang mereka suka, dengan kurikulum yang mereka rancang sendiri, dan
buku teks yang mereka pilih sendiri. Jika negara-negara lain percaya bahwa
ujian dan evaluasi bagi siswa merupakan bagian yang sangat penting bagi
kualitas pendidikan, mereka justru percaya bahwa ujian dan testing itulah
yang menghancurkan tujuan belajar siswa. Terlalu banyak testing membuat
kita cenderung mengajar siswa untuk lolos ujian, ungkap seorang guru di
Finlandia. Padahal banyak aspek dalam pendidikan yang tidak bisa diukur
dengan ujian. Pada usia 18 th siswa mengambil ujian untuk mengetahui
kualifikasi mereka di perguruan tinggi dan dua pertiga lulusan melanjutkan
ke perguruan tinggi.

Siswa diajar untuk mengevaluasi dirinya sendiri, bahkan sejak Pra-TK! Ini
membantu siswa belajar bertanggungjawab atas pekerjaan mereka sendiri,
kata Sundstrom, kepala sekolah di SD Poikkilaakso, Finlandia. Dan kalau
mereka bertanggungjawab mereka akan bekeja lebih bebas.Guru tidak harus
selalu mengontrol mereka.

Siswa didorong untuk bekerja secara independen dengan berusaha mencari
sendiri informasi yang mereka butuhkan. Siswa belajar lebih banyak jika
mereka mencari sendiri informasi yang mereka butuhkan. Kita tidak belajar
apa-apa kalau kita tinggal menuliskan apa yang dikatakan oleh guru. Disini
guru tidak mengajar dengan metode ceramah, Kata Tuomas Siltala, salah
seorang siswa sekolah menengah. Suasana sekolah sangat santai dan
fleksibel. Terlalu banyak komando hanya akan menghasilkan rasa tertekan
dan belajar menjadi tidak menyenangkan, sambungnya.

Siswa yang lambat mendapat dukungan yang intensif. Hal ini juga yang
membuat Finlandia sukses. Berdasarkan penemuan PISA, sekolah-sekolah di
Finlandia sangat kecil perbedaan antara siswa yang berprestasi baik dan
yang buruk dan merupakan yang terbaik menurut OECD.

Remedial tidaklah dianggap sebagai tanda kegagalan tapi sebagai kesempatan
untuk memperbaiki. Seorang guru yang bertugas menangani masalah belajar
dan prilaku siswa membuat program individual bagi setiap siswa dengan
penekanan tujuan-tujuan yang harus dicapai, umpamanya: Pertama, masuk
kelas; kemudian datang tepat waktu; berikutnya, bawa buku, dlsb. Kalau
mendapat PR siswa bahkan tidak perlu untuk menjawab dengan benar, yang
penting mereka berusaha.

Para guru sangat menghindari kritik terhadap pekerjaan siswa mereka.
Menurut mereka, jika kita mengatakan "Kamu salah" pada siswa, maka hal
tersebut akan membuat siswa malu. Dan jika mereka malu maka ini akan
menghambat mereka dalam belajar. Setiap siswa diperbolehkan melakukan
kesalahan. Mereka hanya diminta membandingkan hasil mereka dengan nilai
sebelumnya, dan tidak dengan siswa lainnya. Jadi tidak ada sistem
ranking-rankingan. Setiap siswa diharapkan agar bangga terhadap dirinya
masing-masing.

Ranking-rankingan hanya membuat guru memfokuskan diri pada segelintir
siswa tertentu yang dianggap terbaik di kelasnya. Kehebatan sistem
pendidikan di Finlandia adalah gabungan antara kompetensi guru yang
tinggi, kesabaran, toleransi dan komitmen pada keberhasilan melalui
tanggung jawab pribadi. Kalau saya gagal dalam mengajar seorang siswa,
kata seorang guru, maka itu berarti ada yang tidak beres dengan pengajaran
saya! Benar-benar ucapan guru yang sangat bertanggungjawab.

Diambil dari : "Top of the Class" - Fergus Bordewich

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DAN NILAI PERUSAHAAN

ANDRI RACHMAWATI
DRS. HANUNG TRIATMOKO M.SI., AK
Universitas Sebelas Maret (UNS)
Abstract
The objective of this study is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechanism (audit committee, board of commissioner, managerial ownership, institutional ownership) toward earnings quality and firm value among listed manufacturing companies at Jakarta Stock Exchange.
The result of this study showed that IOS have significant influence to earnings quality and firm value; managerial ownership and institutional ownership have significant influence to firm value but didn’t have significant influence to earnings quality; audit committee and board of commissioner didn’t have significant influence to earnings quality and firm value.
Keywords: Investment Opportunity Set, corporate governance mechanism earnings quality, firm value.

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ANALISIS CROSS-SECTIONAL DAN TEMPORAL HUBUNGAN ANTARA FINANCIAL LEVERAGE DAN RISIKO SISTEMATIS

This research is intended to examine both cross-sectionally and inter-temporally the correlation between financial leverage and systematic risk (beta). Financial leverage is usually considered as one proxy of risk derived from financial data and as one domain that has distinctive determinants. Beta, on the other domain, is regarded as one proxy of risk derived from market that has some other determinants. It is the research that tries to combine both cross-sectionally and inter-temporally the two domains that most of accounting researchers devote themselves little to.
Cross-sectionally, this result fail to support hypothesis 1, that is the relation between financial leverage and systematic risk will be stronger when sizes of the firms are relatively smaller that the other firms and conversely, the relation between financial leverage and systematic risk will be stronger when the size is relatively larger that the others. Hypotheis 2 (the relation between financial leverage and systematic risk will be negatively stronger when the firms belong to a group of relatively more homogeneous industries than the others; and conversely, the relation between financial leverage and systematic risk will be positively less strong when the firms belong to a group of relatively less homogeneous industries than the others) and hypothesis 3b (the relation between financial leverage and systematic risk will be stronger when the significant effect of operating leverage variable is higher) is empirically supported (when using interaction model C.1). In spite of the significant results, the coefficients of financial leverage, operating leverage, and industry on the main effects show inconsistent signs. The result, however, is consistent with Sufiyati (1977)`s findings where some of her results showed that financial leverage was negatively related to beta.
On the other test, inter-temporally the result shows that financial leverage is significantly and symmetrically related to beta. This means that the two variables show bidirectional causality. The high (low) beta can result in the high (low) financial leverage; and on the contrary, the high (low) financial leverage can result in the high (low) beta. This means that hypothesis 4a is supported. Nevertheless, the conditioning variables (operating leverage and size) do not significantly influence the causal relation between beta and financial leverage.
Key words: Beta (systematic risk), Financial leverage, Operating Leverage, Size, Cross-sectional, inter-temporal, bidirectional, interaction model.

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PENGARUH AKTIVITAS DAN FINANCIAL LITERACY KOMITE AUDIT TERHADAP JENIS MANAJEMEN LABA

DEBBY FITRIASARI SE. AK, M.S.M
Universitas Indonesia
ABSTRACT
Audit committee is one component of GCG which exists in the company. In running their task and function in connection with financial reporting, the members of audit committee is required to communicate actively with internal and external parties and to have financial literacy in order to be able to increase the quality of company’s financial statement.
This research is performed to find the effect of the audit committee’s effectiveness, in which the effectiveness is from the perspective of input and process, to the type of company’s earning management, whether it is efficient or opportunistic. The audit committee’s effectiveness is measured by the audit committee index from GCG survey results which is developed by Arsjah (2005). In addition to finding the effect of the audit committee’s effectiveness, this research is also performed to find the effect of components of audit committee’s activity, its meeting with company’s internal (SPI) and external auditor, and its financial literacy to the type of company’s earning management. More effective, active and financial literate the audit committees are expected to be able to make the company’s earning management more efficient.
This research finds that the audit committee’s effectiveness from the perspective of input and process is not able to make the company’s earning management more efficient. If we see from the component of audit committee’s activity, its meeting with SPI is not proved to make the company’s earning management more efficient. Whilst the audit committee’s meeting with external auditor and financial literacy have inconclusive results.
This research is also using Board of Commissioners (“BOC”) index and external auditor index from survey by Arsjah (2005), besides BOC’s percentage and auditor’s size, to find the effect of BOC’s and external auditor’s quality to the type of company’s earning management. This research finds that BOC index and external auditor index tend to make the company’s earnings management more efficient than the BOC’s percentage and auditor’s size. It shows that the BOC’s percentage and auditor’s size are not appropriate to be used as a proxy of BOC and audit quality.
Keywords : audit committee’s effectiveness, audit committee’s activity, financial literacy, earning management.

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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA

MARIHOT NASUTION
Alumni Fakultas Ekonomi Universitas Sebelas Maret
DODDY SETIAWAN
Fakultas Ekonomi Universitas Sebelas Maret
ABSTRACT
The aims of this research at examining the influence of corporate governance mechanisms, such as, board of commisioner composition and size, and audit committee existence on the earnings management practice in public bank companies listed in Jakarta Stock Exchange. The samples of this research is all of public banks companies existed in Indonesia in the year of 2000-2004 which were listed in Jakarta Stock Exchange. The research data were collected from public bank’s financial statement for the period of 2000 until 2004, from Indonesian Banking Directory published by Bank Indonesia from 2001 until 2005, and also from each company’s websites. Purposive sampling method was used to determine research sample. From this method, we have collected 100 observations from 20 public banks companies/5 years. By using multiple regression analysis as the research method, the results shown that corporate governance mechanisms, namely, board of commisioner composition and size, and also audit committee existence influenced earnings management of public banks companies which have been detected by using specific accrual model from Beaver and Engel (1996). These results mean those mechanisms done by the company have succeeded to minimize the earnings mangement practice. Therefore, based on these results we can conclude that corporate governance mechanisms have worked effectively to increase company’s performance.
Keywords: corporate governance, board of commisioner, audit committee, earnings management

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ACCOUNTING BETA AS EX ANTE UNCERTAINTY PROXY IN INITIAL PUBLIC OFFERINGS

TATANG ARY GUMANTI, M.BUS.ACC., PH.D.
DWI VENITA WIANDANI, SE
Universitas Jember
ABSTRACT
The purpose of this study is to examine the relation between accounting measures of total firm risk and the level f underpricing of initial public offerings (IPOs). A number of studies have shown an association between market and accounting betas. However, most of the studies are performed using a sample of large established firms for which both accounting and market betas can be computed. In case of IPO firms, market betas cannot be computed due to the data limitations associated with private firms. Due to limited information available prior to IPO dates, in particular financial reports, one has to use a proxy to measure risk in an IPO. Accounting variables have been prominently known as potential proxy for ex ante uncertainty in an IPO.
Using a sample of 90 IPOs that went public during 1991-1997 at the Jakarta Stock Exchange, this study finds that the level of underpricing is determined by accounting beta, price to book value ratio and price earnings ratio. The IPO issue size has negative but insignificant association with the level of underpricing.
Keywords: Initial public offerings (IPO), accounting beta, ex ante uncertainty, underpricing,

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PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Hendro Wahyudi
Alumnus STIE Malangkuçeçwara Malang
Aida Ainul Mardiyah
STIE Malangkuçeçwara Malang
ABSTRACT
This research objective is to examine empirically the influence of professionalism of auditor on level of materiality in course of financial statement audit. Professionalism of auditor which estimate can influence level of materiality is devotion of at profession, social obligation, independence, belief of at profession, and relation with humanity of friend profession. Data is selected using purposive sampling. The analysis units for responses of 66 staff in KAP Suprihadi and Friend’s. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regressions.
The study results are as follows: 1) the influence of devotion of at profession on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 2) the influence of independence on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 3) the influence of belief profession on materiality Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 4) the influence of relation with humanity of friend profession. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), also 5) the influence of devotion of social obey on materiality do not support research of Rahmawati (1997) and Hastuti et al. (2003). This research also indicate that by using five dimension of professionalism that is: devotion of at profession, social obligation, independence, belief of at profession, and relation of humanity of friend of profession can influence a auditor in considering storey level materiality. Consideration mount materiality influenced by the professionalism, consistence with result of previous research.
Keywords: devotion of at profession, social obligation, independence, belief of at profession, relation with humanity of friend profession, and materiality.

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PENGARUH INTERAKSI GENDER, KOMPLEKSITAS TUGAS DAN PENGALAMAN ASUDITOR TERHADAP AUDIT JUDGMENT (Sebuah Kajian Eksperimental Dalam Audit Saldo Akun Pers

DRA. ZULAIKHA, MSI
JURUSAN AKUNTANSI FAKULTAS EKONOMI
UNIVERSITAS DIPONEGORO
Abstract
This study examines the gender issues in Indonesian society whether there are differences between women and men in domsetic roles; with relation to gender issues whether males perform better than female in complexity audit tasks; and the effects of gender, task complexity, and experience on the accuracy of audit judgments. This study used experimental design method to collect data to test the hypothesis. There were 75 participants from alumni graduated major in accounting who are studying in the post graduate programs. Data were analyzed by descriptive statistics, t-test, and ancova. Participants were required to judge gender issues, and an inventory balance was fairly presented base on case material that contained a material misstatement in the inventory account balance. The results support the gender issues, and the effect of gender and experience interaction on the accuracy of audit judgment. In other hand, the effects of gender and task complexity interaction are not supported and there is no difference between male and females in performing audit judgment in complexity audit tasks.
Key words : gender, complexity task, experience, judgment.

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KOMITMEN DALAM HUBUNGAN AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI

DWI RATMONO1
YOGI HENDRO PRABOWO
UNIVERSITAS DIPONEGORO, SEMARANG
Abstract
The objectives of this study are to examine for existence antecedents of commitment in auditor-client relationship as well as existence consequences of it. Prior research has recognized that the construct commitment plays a central role in business relationship. This study develops a conceptual model that can be used to investigate what motivates clients to continue their relationship with audit firm. One hundred and five questionnaires were received from clients, which is a response rate of 42%. Partially Least Squares (PLS) were utilized to test the conceptual model. The results provide empirical evidence that interdependence is an antecedent of commitment. It is also sown that affective commitment plays an important role in auditor-client relationships.
Key words: affective commitment, accounting firms, client, interdependence,continuance intentions 1

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PENGARUH PENGALAMAN AUDITOR TERHADAP PENGGUNAAN BUKTI TIDAK RELEVAN DALAM AUDITOR JUDGMENT

YUDHI HERLIANSYAH SE.,Ak.,MSi
FAKULTAS EKONOMI
UNIV. MERCU BUANA JAKARTA
MEIFIDA ILYAS, SE, MSi
INIV. SATYA NEGARA INDONESIA
ABSTRAK
Auditors encounter both relevant and irrelevant information during the performance of audit tasks. Prior studies have shown that the presence of irrelevance information weakens the impact of relevant information on audit judgments. Such studies, however, have not considered whether experience moderates the diluting effect of irrelevant information on auditor’s judgment this study reports the results of an experiment in which the effect of irrelevant information on the going concern judgments of less-experienced auditors is compared to the effect of irrelevant information on the going concern judgments of more-experienced auditors.
This experiment involved 56 less-experienced auditors dan 31 more-experienced auditors. The experiment reaffirm that irrelevant information does have a diluting effect on the judgments of less-experienced auditors but provides new evidence that irrelevant information does not have a diluting effect on judgments of more-experienced auditors.
Keywords : Experience, Dilution Effect, Irrelevant, Relevant.

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