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All Journal Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi EL-MUHASABA Jurnal Keuangan dan Perbankan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Aktual Jurnal Karinov International Journal of Economics, Management, Business, and Social Science JRABA PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS ASERSI : Jurnal Akuntansi Terapan dan Bisnis Economics and Business Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Sri Pujiningsih
Universitas Negeri Malang
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PREFERENSI GAYA BELAJAR MAHASISWA AKUNTANSI Sulastri, Sri Pujiningsih,
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.833 KB) | DOI: 10.18860/em.v1i2.1886

Abstract

This study aims to find the differences between learning style preference in accounting students. Results of this research useful to determine teaching strategies, so it  can support improvement of student learning. Based on the analysis of test results using ANOVA can be concluded that there is no difference in student learning styles accounting   students. Learning style preferences of three groups of students is the same that is more like the learning style dependent. Keywords: Gaya Belajar, Strategi Mengajar.
KAJIAN HASIL PENELITIAN EMPIRIS HUBUNGAN KINERJA KEUANGAN, STRATEGI INOVASI, BIAYA MODAL DAN KINERJA PASAR TERHADAP CORPORATE SOCIAL PERFORMANCE Pujiningsih, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 1: Januari 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.298 KB) | DOI: 10.18860/em.v3i1.2352

Abstract

This article aims to review empirical research results of corporate social performance (CSP) themes. This article will discuss, firstly, the relationship of financial performance and CSP, the relationships of both are negative, positive and no correlation, based on difference theories. Secondly, the correlation of innovation strategy and CSP are explained by signaling theory. Thirdly, the correlation of cost of capital and CSP can be illuminated by good management theory. Fourth, correlation of market performance and CSP can be explained by signaling and good management theory. The advantages of this article can guide researchers to developed theoretical framework and hypothesis.
GAYA BELAJAR DAN METODE MENGAJAR DOSEN AKUNTANSI Pujiningsih, Sri
Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.117 KB) | DOI: 10.26675/jabe.v2i1.6052

Abstract

Penelitian ini bertujuan untuk mendeskripsikan gaya belajar dan metode mengajar dosen akuntansi. Subjek dari penelitian ini adalah  22 Dosen Akuntansi.  Analisis data penelitian menggunakan teknik  analisis deskriptif. Hasil penelitian menyimpulkan bahwa sebagian besar Dosen Akuntansi bergaya belajar accommodator. Gaya belajar ini merupakan perpaduan antara concentrate experience dan active experimentation. Gaya belajar ini berpengaruh terhadap metode mengajar dosen.  Mereka  lebih menyukai pemberian banyak tugas individu maupun kelompok.
GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SOSIAL DAN KINERJA OPERASI PERUSAHAAN DALAM SRI-KEHATI INDEX Sri Pujiningsih; Helianti Utami
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2011): May 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.58 KB) | DOI: 10.26905/jkdp.v15i2.1012

Abstract

There were many controversion arguments about the implementation of corporate social responsibility (CSR)in the company rule no 40, 2007. Moreover, in June 8, 2009, BEI and KEHATI Foundation published Indexof SRI-KEHATI. It consisted 25 of the best shares companies that had applied CSR. It was one of implementationsof GCG. Based on those reasons, there were three aims of this research. First, this research tested thesignificant influence of GCG to the level of CSR disclosure. Second, this paper examined the significant effectof GCG to the operational performance (ROA). The last aim was that the significant impact of GCG to theoperational performance (ROA) by CSR. In this research,the proxy of GCG was the independent board ofdirectors and institutional ownership. Respondents participating in this research were companies in Index ofSRI-KEHATI. This research used purposive sampling method with 16 samples. Analysis used path analysisto examine three hypotheses. There were three result of this research. First, GCG did not have significantinfluence to the level of CSR disclosure. Second, GCG did not have significant influence to the operationalperformance (ROA). Third, GCG had significant influence to the ROA by CSR.
Perubahan Organisasi Puskesmas dan Peran Akuntansi dalam Perspektif Teori Institusional Novitasari Ayuningtyas; Sri Pujiningsih
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.512 KB) | DOI: 10.17977/um004v5i32019p190

Abstract

Abstract: This study aimed to find the significance of the actor on the change of puskesmas into BLUD in the perspective of institutional theory and accounting role. This research used a qualitative method with phenomenological approach and interpretive paradigm. The data collection was obtained through interview and documentation. The data analysis started from data collection, reduction, presentation, and conclusion or verification. The results of this study showed that the significance of actors in the transformation of puskesmas into BLUD in the perspective of Institutional Theory of Coercive Isomorphism dimention caused by the dominance of Regulation and 100 Working Days Program of Malang Regency Government. Besides, in terms of Mimetic Isomorphism, there was a private model. Then, in Normative Isomorphism dimention, there were professional actors outside the organization in adopting a certain concept related to PPK–BLUD. Meanwhile, if it was examined from the accounting role particularly Management Accounting, it intended to explore the Five Annual Business Strategies and Budget Plans (RBA). In addition to this point, from the perspective of Accounting Information System (SIA), it identified the internal control of medical supplies. Furthermore, in the aspect of Financial Accounting, it merely undertook SIMDA without understanding SAP and Accrual Accounting.Abstrak: Tujuan dari penelitian ini adalah untuk menemukan signifikansi aktor atas perubahan Puskesmas menjadi BLUD dalam perspektif Teori Institusional dan peran akuntansi. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi dan paradigma interpretif. Tahapan analisis data dimulai dari pengumpulan data melalui wawancara dan dokumentasi, reduksi data, presentasi, dan penyimpulan atau verifikasi. Hasil penelitian menunjukkan bahwa signifikansi aktor pada perubahan Puskesmas menjadi BLUD dari dimensi Coercive Isomorphism dalam perspektif Teori Institusional disebabkan oleh dominasi dari Regulasi dan Program 100 Hari Kerja Pemerintah Kabupaten Malang. Disamping itu, dalam bentuk dimensi Mimetic Isomorphism, ditemukan adanya model swasta. Selanjutnya, dalam dimensi Normative Isomorphism, terdapat aktor-aktor profesional diluar organisasi yang mengadopsi konsep-konsep terkait PPK-BLUD. Sementara itu, jika diuji dari peran akuntansi—khususnya pada Akuntansi Manajemen—pemaknaan aktor dimaksudkan untuk mengenal Rencana Strategis Bisnis Lima Tahunan dan Rencana Bisnis Anggaran (RBA) Tahunan. Selain itu, pengendalian internal untuk persediaan obat-obatan diidentifikasi dari perspektif Sistem Informasi Akuntansi. Lebih lanjut, dalam aspek Akuntansi Keuangan adalah sekedar menjalankan SIMDA tanpa memahami SAP dan konsep Akuntansi Akrual.
INDUSTRI SEPAKBOLA: PENGELOLAAN DAN AKUNTABILITAS KEUANGAN (STUDI KASUS PADA KLUB SEPAKBOLA AREMA CRONUS) Adien Setya Suwandi; Sripujiningsih .Sripujiningsih; Sulastri Sulastri
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.185 KB) | DOI: 10.17977/um004v4i12017p001

Abstract

Football industry is a form of development of football began venturing on the economic aspect. Nowadays football is not just a sport, but rather into a business that can give an advantage.  All clubs including Arema Cronus began to feel the impact of the development of the football industry that occurred in Indonesia. The most visible football industrial is the club's professional management and the commodification of football players. The purpose of this research is to understand that Arema Cronus as the industry of football, as well as understand the financial management and accountability of Arema Cronus.This research used the qualitative approach with this type of case study research. The data source is multiple resource with the technique of collecting data through observation, interview and documentation study. As a research instrument is researchers themselves (human instrument) which serves to set the focus of the research, selecting informants as a data source, perform data gathering, assessing data quality, data analysis, interpret the data and make the conclusion upon his findings. The location for this research was in office management Arema Cronus JL. Kertanegara No. 7 Malang. Analytical techniques used in this research is descriptive based on qualitative analysis.Based on the results of research, Arema Cronus is one of Indonesia's football club which has been utilizing the football business as a means to gain an advantage. Arema Cronus hold first settled towards professional management. Arema Cronus has conducted financial management so that the club management can take a decision in determining the objectives to be achieved. Financial management requires that Arema Cronus do accountability to parties with an interest in financial reporting of Arema Cronus. Arema Cronus also perform social activities as a form of accountability to the community in general.Keywords: Industry, football, management, accountability
Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU) Danarela Ekarani; Sri Pujiningsih; Arisona Ahmad
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 1, FEBRUARI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i12022p055

Abstract

AbstractThis study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of interviews from six key informants. Data analysis was accomplished utilizing stages noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the study revelaed that the conversion of schools to BLU was based on the motivation to promote welfare, adoption of new cultures by actors, and there were pros and cons to the occurrence of changes. Another result is that there is a new awareness of actors on management accounting practices in the form of budgets and service fees, as well as accrual-based financial accounting. This research enriches the study of the education public sector accounting in the perspective of phenomenological theory.AbstrakPenelitian ini bertujuan untuk memahami makna dan kesadaran aktor untuk mengubah sekolah menjadi Badan Layanan Umum (BLU) dan peran akuntansi. Fenomenologi digunakan sebagai teori dan metode dalam penelitian ini. Data penelitian merupakan hasil wawancara dari 6 informan kunci. Analisis data dilakukan dengan menggunakan tahapan noema, noesis, epoche (bracketing), intentional analysis, dan eidetic reduction. Hasil penelitian menemukan bahwa perubahan sekolah menjadi BLU didasari oleh motivasi untuk meningkatkan kesejahteraan, adaptasi budaya baru oleh aktor, meskipun terdapat pro dan kontra terhadap terjadinya perubahan. Di sisi lain, perubahan ini menimbulkan kesadaran pelaku atas kebutuhan praktik akuntansi manajemen berupa anggaran dan biaya jasa serta akuntansi keuangan berbasis akrual. Penelitian ini memperkaya kajian pendidikan akuntansi sektor publik dalam perspektif teori fenomenologis.
PEMAKNAAN PERUBAHAN PUSKESMAS X MENUJU BADAN LAYANAN UMUM DAERAH (BLUD) DALAM ASPEK LAYANAN DAN AKUNTANSI Rizda Yuritsuni Firdausi; Sri Pujiningsih
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.572 KB) | DOI: 10.17977/um004v5i12018p092

Abstract

This research aims to understand the giving of meaning by the actors in Puskesmas X about Puskesmas X’s organizational change towards BLUD viewed from the aspect of service and accounting. This research is a phenomenology using case study as the research strategy. This research took place in Puskesmas X. The research data were generated from interviewing the research informants. The research informants are The Head of Puskesmas X, Puskesmas X’s chamberlains, and medical staff. The results of this research show that the Puskesmas X’s actors who indirectly participate in making financial reports tend to accept BLUD, while the actors who directly participate in making financial reports tend to resist BLUD.
EARNING MANAGEMENT AND DETERMINANT FACTORS OF SOCIAL DISCLOSURE IN INDONESIAN COMPANIES Sri Pujiningsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.879 KB)

Abstract

The objective of this study is to investigate relationship between earning management and factors, which determine social disclosure in Indonesia companies. Sample of this study are public companies that report social disclosure in annual report on period 2003–2006. Earning management measurement used Jones’s Model. Whereas, regression analysis is used to explain relationship social disclosure index as dependent variables and independent variables, that consist of earning management, managerial ownership, leverage, size, board of commisioners and profitabilty. The results of this study show that public companies in Indonesia, that have disclosed social activities in annual report, conduct earning management. Beside this, the result of this study find significant relationship between size with social diclosure. In the other hand, there is no realtionship between profitability, managerial ownership, leverage, board of commissioners and earning management with social disclosure.Keywords: earning management, social disclosure, agency theory, stakeholder theory, legitimacy theory
Membangun Generasi Muda yang Mampu Melewati Masa Pandemi dengan Menjaga Kesehatan Mental Helianti Utami; Sri Pujiningsih
Jurnal KARINOV Vol 5, No 1 (2022): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i1p%p

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan wawasan bagi generasi muda mengenai kesehatan mental, khususnya pada saat pandemi, indikasi adanya masalah kesehatan mental, dan strategi untuk mengatasi masalah kesehatan mental yang dirasakan secara mandiri, serta pentingnya berkonsultasi pada ahlinya jika dirasakan sulit untuk mengatasi masalah yang dialami. Topik kesehatan mental dirasa penting untuk diangkat mengingat generasi muda merupakan aset masa depan bangsa dan rawan untuk terkena masalah kesehatan mental. Pada masa pandemi, kesehatan fisik merupakan fokus perhatian utama dari pemerintah, dan cenderung mengabaikan aspek kesehatan mental. Metode pelaksanaan menggunakan webinar secara online mengingat pada saat pelaksanaan kegiatan pengabdian bertepatan dengan diberlakukannya peraturan ppkm dari pemerintah. Hasil dari kegiatan ini berupa bertambahnya wawasan seputar kesehatan mental yang terlihat dari respon chat pada screen zoom, dan juga terlihat dari kuisioner yang diberikan pada peserta. Selain itu peserta merasa terbantu dengan adanya solusi yang diberikan oleh para pembicara terkait dengan permasalahan yang dihadapi peserta, terlihat dari konsultasi yang dilakukan para peserta pada sesi sharing konsultasi yang disediakan pada kegiatan ini. Kata kunci— Pengabdian masyarakat, Pengetahuan kesehatan mental, Pandemi Covid-19, Generasi muda  Abstract The community service activity aims to provide insight for the young generation about mental health, especially during a pandemic, the indications of mental health problems, and the strategies for dealing with the matters experienced independently, as well as the importance of consulting with experts if it is felt unable to handle their owned issues. The topic of mental health is considered important to raise as the younger generation is the nation's future asset and is prone to mental health problems. During a pandemic, physical health is the focus of government attention, and tends to ignore mental health aspects. The implementation method uses online webinars considering that when the implementation of service activities coincides with the enactment of PPKM regulations from the government. The result of this activity is a better understanding of the audience about mental health which can be seen from the chat response on the zoom screen, and the results of participants’ questionnaires. In addition, the participants felt helped by the solutions provided by the speakers related to the problems they faced, it could be seen from the consultations carried out by the participants in the consultation sharing sessions provided in this activity. Keywords— Community service activity, Insight of mental health, The Covid-19 pandemic, Young generation
Co-Authors Adien Setya Suwandi Arisona Ahmad Cipto Wardoyo Danarela Ekarani Dodik Juliardi Dyah Erina Endang Sri Andayani Eunike Rhema Yohanna Helianti Utami Hulifah Hulifah Ika Putri Larasati Makaryanawati Moch. Alfa Dholi Novitasari Ayuningtyas Qonita Ratna Dwi Nastiti Rizda Yuritsuni Firdausi Rizki Sokawati Karina Satia Nur Maharani Sawitri Dwi Prastiti sri puji astuti Sukmawati Sukmawati Sulastri Sulastri Suryani, Ani Wilujeng Tysna Dyah Ayu Pramesti