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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Elly Astuti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING AS SOCIAL RESPONSIBILITY AT ASY SYIFA HUSADA TAKERAN CLINIC Saputri, Fathin Ekowati; Elva Nuraina; Elly Astuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.139 KB) | DOI: 10.32670/fairvalue.v4i3.749

Abstract

This study aims to determine accounting treatment, including environmental budgets inenvironmental preservation and the implementation of environmental accounting associal responsibility at the Asy-Syifa Husada Clinic. In this study, we are applyingdescriptive qualitative research methods. Primary data sources. Data collectiontechniques in this study include interviews, documentation, and observation. This studyuses data analysis, namely, data reduction, verification, and display data. The resultsin this study that the Asy-Syifa Takeran Magetan clinic has implementedenvironmental accounting seen from the cost structure of the proposed environmentalcosts included in the operational cost component in the income statement. However,there are several elements of environmental costs that are not classified accordingly.
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN DI INDONESIA Elly Astuti
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.434 KB) | DOI: 10.29040/jap.v15i02.188

Abstract

Penelitian ini bertujuan untuk melakukan pengujian secara empiris terhadap pengaruh kepemilikan institusional, profitabilitas dan ukuran perusahaan terhadapkebijakan hutang pada perusahaan yang listing di BEI tahun 2012. Metodepengambilan sampel dengan menggunakan purposive sampling dengan jumlahsampel akhir 237 perusahaan. Teknik analisis yang digunakan adalah regresi linearberganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidakberpengaruh terhadap kebijakan hutang. Sedangkan profitabilitas dan ukuranperusahaan berpengaruh positif terhadap kebijakan hutang.Kata kunci : kepemilikan institusional, profitabilitas, ukuran perusahaan kebijakanhutang.
EFEKTIVITAS IMPLEMENTASI CBT PADA SISWA AKUNTANSI DI SMKN A MADIUN Bella Putri Oktavia; Satrijo Budi Wibowo; Elly Astuti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.926 KB) | DOI: 10.30656/jak.v7i2.1723

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas pelaksanaan program CBT pada peserta didik kelas X Akuntansi 3 di SMKN A Madiun. Jenis penelitian kualitatif studi kasus. Pengumpualn data dilakukan dengan observasi, wawancara, dan dokumentasi. Penilaian efektivitas program didasarkan pada keakuratan, ketepatan waktu, keunggulan program, ketepatan sarana prasarana dan upaya pengembangan program. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan program CBT sudah dinilai efektif, namun belum dapat meningkatkan hasil belajar peserta didik karena kurangnya tingkat pemahaman peserta didik terhadap mata pelajaran yang diuikan menngunakan aplikasi CBT. Secara umum aplikasi CBT yang dimiliki sekolah memiliki keunggulan papperless dan lebih efisien.
Pengaruh Praktik Pengalaman Lapangan Dan Prestasi Belajar Terhadap Minat Menjadi Guru Akuntansi Wahyu Sholekah; Supri Wahyudi Utomo; Elly Astuti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2531

Abstract

This study aims to determine the effect of field experience practice (PPL) and learning achievement on interest in becoming a teacher. The population of this study were 96 students of the 2016 Accounting Education Study Program who had taken internship 2 and apprenticeship 3 (PPL) courses. The sampling technique was carried out with saturated samples. The data collection technique was carried out by using a questionnaire and the students' final GPA. The data analysis method used is multiple linear regression. The results showed that Field Experience Practices (PPL) had a positive effect on student interest in becoming teachers and learning achievement had no effect on student interest in becoming teachers. Experience when participating in PPL will make students have insight and knowledge about the world of work so that students know how the real teaching process in class is and can find out how the teacher's activities are at school, this makes students have a high interest in becoming teachers because students are already gain experience and knowledge when participating in PPL activities. Learning achievement does not affect the interest in becoming a teacher because the competencies that are owned are more focused on other professions such as accountants and do not lead to the teaching profession. This can be based on several factors such as motivation, attitudes and interests.
ANALISIS KESIAPAN UMKM BATIK DI KOTA MADIUN DALAM PENERAPAN SAK EMKM Diza Satrina Luchindawati; Elva Nuraina; Elly Astuti
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

MSMEs are small-scale business activities that can be controlled by groups or groups of people who aim to make a profit. UMKM is one of the pillars of a country's economy. However, the development of MSMEs from year to year is less significant. That condition happens because of a lack of knowledge about business financial management. The office in charge of MSMEs in several regions has begun to aggressively introduce financial reports preparation as information for the decision-making process. This socialization generally uses the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) as the legal basis for preparing their financial statements. This study aims to determine the readiness of batik micro, small and medium enterprises (MSMEs) in Madiun City to apply SAK EMKM to their business financial reports. This research uses descriptive qualitative method. This study indicates that batik UMKM players in Madiun City are not ready to implement SAK EMKM.
Co-Authors Bella Putri Oktavia Diza Satrina Luchindawati Elva Nuraina Elva Nuraina Saputri, Fathin Ekowati Satrijo Budi Wibowo Supri Wahyudi Utomo Wahyu Sholekah