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PEMAKNAAN KEPENASIHATAN AKADEMIK: SEBUAH STUDI FENOMENOLOGI DI PRODI AKUNTANSI UNIVERSITAS MADURA Zandra, Rosy Aprieza Puspita
Jurnal Penelitian Humaniora Vol 19, No 2: Agustus 2018
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/humaniora.v19i2.6411

Qualified academic direction can encourage student involvement in a strong learning experience both inside and outside the classroom. Nevertheless, the usefulness of academic aims is felt differently on the experienced side. This study aims to describe the meaning of academic aims in the field of study of Accounting based on the subjective experience of informants. The method used in this research is qualitative type of phenomenology study. Informant selected purposively based on experience related to the research topic and his willingness to share stories about his experience. The findings of this research can be summarized as: (1) Interaction of Academic Advisory Indirectly Leads to the Value of Independence, namely that the student is the primary role holder in developing the potential and his ideas in self efficacy effort, while the lecturer plays the support by directing the students (2) Academic Advisory based on Humanistic Concern (3) Achievement of Academic Aims for the Field of Science.

ANALISIS PENERAPAN BIAYA RELEVAN DALAM MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV PUTRA JAYA GROUP PAMEKASAN Zulfa, Amira; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to determine the calculation of the relevant costs made by the company in accepting or rejecting special orders and to analyze the applicability of relevant costs on CV Putra Jaya Group. The object of this research is CV Putra Jaya Group which is located at Jl. Prohibition of Badung. This type of research is descriptive quantitative. The data type is quantitative and qualitative data. Source of data obtained from primary data and secondary data. Data collection techniques is by the method of observation, interview, and documentation. From the results of this study shows that the management of CV Putra Jaya Group has a policy in treating special orders that occur by giving a discount of Rp.150.000 per springbed unit and with consideration of the capacity of idle production. Based on the analysis of the relevant cost indicates that the special order offered by Toko Bima Sakti and Toko Dua Bersaudara is acceptable because the company has profit from the Milky Way Rp. 9.338.672 obtained from the relevant revenues of Rp. 28.000.000 with the relevant cost of Rp. 18.661.328, as well as profit from Toko Dua Brothers Rp. 4,804,804.8 obtained from the relevant revenues of Rp. 21.6 million with the relevant fee of Rp. 16.795.195,2.

ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Suryansyah, Ahmad; Zandra, Rosy Aprieza Puspita; Tamami, Hairut
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The stock split action will create a mirage effect for investors, namely investors will feel as if they are more prosperous because they hold more shares. So, stock split is an action that has no economic value. However, many of the stock split events in the capital market indicate that stock split is an important tool in capital market practices. The population in this study is a stock split company which is listed on the Indonesia Stock Exchange (IDX), which number 28 companies. And the sample in this study is 26 companies. The sample collection technique uses purposive sampling technique that is the sample taken based on certain criteria. The analytical tool used in this study is the Paired Sample Test. Based on the results of the study using different tests, there is no significant difference between the relative stock prices before the announcement of the stock split and after the announcement of the stock split.

PENGARUH BIAYA OPERASIONAL DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Laba, seringkali dijadikan dasar ukuran prestasi untuk mengambarkan keberhasilan atau kegagalan operasi perusahaan dalam upaya mencapai tujuannya. Meskipun demikian, sebenarnya laba yang besar belum tentu merupakan ukuran perusahaan telah bekerja dengan efisien. Efisiensi baru dapat diketahui apabila laba dibandingkan dengan kekayaan atau investasi yang digunakan untuk menghasilkan laba tersebut dalam suatu rasio yang disebut rasio profitabilitas. Dalam menjalankan aktifitasnya, perusahaan tentu mengeluarkan biaya-biaya, diantaranya adalah biaya operasional, dimana variabel ini bersifat fluktuatif seiring dengan perkembangan di lingkungan industri nasional. Dampak dari perubahan lingkungan juga sering mempengaruhi variabel persediaan, dimana persediaan merupakan faktor penting dalam perusahaan yang diperlukan untuk mengantisipasi ketidaksempurnaan pasar. Tujuan penelitian ini adalah untuk mengetahui pengaruh biaya operasional dan perputaran persediaan terhadap profitabilitas perusahaan manufaktur subsektor pertambangan batubara yang terdaftar di BEI periode 2011 sampai dengan 2013. Penentuan sampel menggunakan teknik Purposive Sampling dan analisis dalam penelitian ini adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa secara parsial variabel biaya operasional (X1) tidak berpengaruh terhadap profitabilitas (Y) dimana nilai sig t 0,578 > 0,05 dan variabel perputaran persediaan (X2) secara parsial tidak berpengaruh terhadap profitabilitas (Y) dengan nilai sig t 0,689 > 0,05.

EFEKTIVITAS PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS) TERHADAP OPERASIONAL BANK SYARI’AH Rohmaniyah, Rohmaniyah; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

In this study, there are three research focus into the main study. First, how do DPS oversight mechanisms. Second, what are the factors supporting and inhibiting DPS supervision. Third, how the effectiveness of the supervision of DPS PT. Prima Sarana Mandiri Pamekasan. This study uses a qualitative approach with descriptive. Data source obtained through interviews and documentation. The results of this study indicate that in overseeing new product there are several steps being taken by the DPS, namely: first, DPS asked for an explanation to the board of directors of the new products that will be issued. Second, check if the new product in accordance with Islamic principles. Third, give an opinion on the sharia new product. In determining the effectiveness of the supervision of DPS, there are three things that made any indication, that is the way DPS oversight, supporting factors and obstacles as well as supervision of DPS output. How do DPS supervision in PT. SRB Sarana Prima Mandiri are in accordance with the system of supervision that have been defined in the SEBI (Circular Letter of BI), ways are also aided by the many contributing factors that facilitate DPS oversight. In terms of output, there were no operational products and products that come out of the principles of sharia, so the conclusion DPS oversight conducted in PT. SRB Sarana Prima Mandiri declared effective

Studi Mengenai Penggunaan Informasi Akuntansi oleh Sektor Bisnis Informal Rosy Aprieza Puspita Zandra; Rika Syahadatina; Ah. Suryansyah
Jurnal Kajian Akuntansi Vol 3, No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2680

AbstractThis study is intended to understand and analyze the extent of the use of accounting information by informal sector businesses. This study is a qualitative case study with a descriptive approach, which was carried out on the informal sector merchant community groups (MSMEs) in the Sae Salera Pamekasan culinary tourism area. Data was collected from business owners who were considered to understand accounting behavior in the business that they manage, and one employee of Dinas Koperasi & UKM Pamekasan. The results of the study show that theoretically the information is not yet fully understood by business actors, but in practice the concept of cost and profit margin has been put to good use. Accounting practice is interpreted as a complexity, while the MSMEs prefer something that is considered easy and simple; through experience, memory and intuition. Researchers view this as another form of belief; that for MSMEs in Sae Salera, experience, memory and intuition are more important than written notes.Keywords: Propietary accounting; Accounting information; Informal sector business.Abstrak Kajian ini ditujukan untuk memahami dan menganalisis sejauh mana pemanfaatan informasi akuntansi oleh usaha sektor informal kawasan Sae Salera di Kota Pamekasan. Kajian ini merupakan studi kasus kualitatif dengan pendekatan deskriptif, yang dilakukan pada kelompok masyarakat pedagang sektor informal (UMKM) di kawasan wisata kuliner Sae Salera Pamekasan. Data dihimpun dari pelaku usaha yang dianggap memahami perilaku akuntansi di usaha yang dikelolanya, dan satu orang pegawai Dinas Koperasi dan UMKM. Hasil kajian menunjukkan secara teoritis bahwa informasi belum dipahami secara sempurna oleh pelaku usaha, namun pada praktiknya konsep biaya dan marjin laba telah dimanfaatkan dengan baik. Praktik akuntansi dimaknai sebagai sebuah kerumitan, sementara para pelaku usaha lebih memilih sesuatu cara yang dianggap mudah dan sederhana, yaitu melalui pengalaman, ingatan dan intuisi. Peneliti memandang hal ini sebagai sebuah bentuk lain dari sebuah keyakinan; bahwa bagi UMKM di Sae Salera, pengalaman, ingatan, dan intuisi merupakan hal yang lebih penting daripada catatan tertulis.Kata kunci: Propietary accounting; Informasi akuntansi; Usaha sektor informal.

Efektivitas Pengendalian Internal atas Transaksi Kas Rosy Aprieza Puspita Zandra; Zumrotus Sholihah
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1009

Banking activities need an assessment of the level of profitability is conducive so that the business to be achieved can be maximized. To maximize the rate of return of such profits, the control and supervision of stricter controls of cash control that occur in the operation. This study intends to observe, and understand the description of the internal control system of cash transactions that occur within the object of research environment. The object chosen in this study is the Sharia Rural Bank (BPRS) Bhakti Sumekar Sumenep. Descriptive research is used in this research, with informants taken based on purposive sampling technique. Based on the results of research, it is known that the internal cash control is quite effective that can be seen from the level of compliance and vigilance of the bank in maintaining its wealth. However, the actual implementation that has occurred is still not in accordance with the standart operating procedure that has been used.

Penggunaan Media Film sebagai Sarana Pembelajaran Etika Akuntan: Implementasi pada Mata Kuliah Audit Padma Adriana Sari; Kurnia Ekasari; Rosy Aprieza Puspita Zandra
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v3i2.105

Teaching ethics to accounting students is a challenge for lecturers. Lack of knowledge on how to teach ethics and limited references to ethics teaching materials are examples of obstacles to teaching ethics. The film has been an exciting learning resource in accounting courses, which is a fun way to learn and full of value. This study is a preexperimental study to determine the effectiveness of using film media to convey ethical material to students majoring in Accounting, Politeknik Negeri Malang. The method used in this study is descriptive qualitative. Based on the results of this experiment, 32 students stated that there were moral values that were learned from watching films. In contrast, 17 people indicated that they had learned other things such as cases of economic crisis and the application of the material in class to real life. Based on these results, films could be used as an alternative to teaching ethics to accounting students. This study offered a reference for accounting lecturers the ways to use film in accounting classes and samples of discussion and assignments in using film as a teaching resource. The result of this study could be a reference in renewing the curriculum to insert film as a learning resource, also to consider other learning resources.

Video Animasi Sebagai Variasi Media Pembelajaran Mata Kuliah Akuntansi Manajemen Rosy Aprieza Puspita Zandra; Apit Miharso; Dyah Metha Nurfitriasih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114589

This study intends to explore information about the effectiveness of using animated videos in encouraging increased understanding and student learning outcomes. The research method chosen is Quasi Experimental research, with the design of the Nonequivalent Control Group Design for a number of 60 students who are taking Management Accounting courses at the State Polytechnic of Malang. The study of effectiveness measured through the results of pre-test, post-test and student perception questionnaires showed that animated video media was quite effective in improving student learning outcomes by becoming an intermediary factor in learning by presenting ease, attractiveness, clarity. messages, increasing the variety and quality of learning. This finding is expected to contribute to providing insight into alternative accounting learning tools packaged in a more coomunicative, innovative and interactive form, especially to support the independent learning process. Keywords: learning media, animated videos, commucation, effectiveness, gain score.

PEMAKNAAN KEPENASIHATAN AKADEMIK: SEBUAH STUDI FENOMENOLOGI DI PRODI AKUNTANSI UNIVERSITAS MADURA Rosy Aprieza Puspita Zandra
Jurnal Penelitian Humaniora Vol 19, No 2: Agustus 2018
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/humaniora.v19i2.6411

Qualified academic direction can encourage student involvement in a strong learning experience both inside and outside the classroom. Nevertheless, the usefulness of academic aims is felt differently on the experienced side. This study aims to describe the meaning of academic aims in the field of study of Accounting based on the subjective experience of informants. The method used in this research is qualitative type of phenomenology study. Informant selected purposively based on experience related to the research topic and his willingness to share stories about his experience. The findings of this research can be summarized as: (1) Interaction of Academic Advisory Indirectly Leads to the Value of Independence, namely that the student is the primary role holder in developing the potential and his ideas in self efficacy effort, while the lecturer plays the support by directing the students (2) Academic Advisory based on Humanistic Concern (3) Achievement of Academic Aims for the Field of Science.

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