Journal of Higher Education Theory and Practice Vol. 23(11) 2023
49
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Percentage of Number of Students with grades
0-39
40-
60
61-
64
65-
68
69-
72
73-76
77-
80
81-
84
85-
100
4
Understand and be able to
make decisions about
whether to
accept or reject
the internal rate of return
investment method
0%
0%
0%
0%
3%
7% 13% 13%
63%
5
Understand and be able to
make decisions to accept
or reject investments with
the
Accounting Rate Of
Return method
0%
0%
0%
0%
3%
7% 17% 23%
50%
6
Understand the forms of
risk, the relationship
between risk and return,
the
general pattern of risk
and return, the decision to
accept the project,
maximizing the benefits
and risks,
approximation
with the mean and
standard deviation
0%
0%
0%
0%
3%
3% 17% 17%
60%
7
Be able to explain the
definition of the cost of
capital and be able to
compare the company’s
cost of capital with the
cost of individual capital
0%
0%
0%
0%
3%
7% 17% 17%
57%
8
Understand and be able to
calculate the
weighted
average of the cost of
capital
0%
0%
0%
0%
7%
7% 13% 17%
57%
Rata-rata
0%
0%
0%
0%
5%
6% 15% 16%
58%
From table 5, it can be seen that the average Score of student attitudes and participation obtained is in the
range of 5% (69-72), 6% (73-76), 15% (77-80), 16% (81-84), and 58% (85-100) belonging to the perfect
category.
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