Merlyana Dwinda Yanthi
Universitas Negeri Surabaya

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PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE STUDENT TEAMS ACHIEVEMENT DIVISION (STAD) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA MATA KULIAH SISTEM INFORMASI AKUNTANSI Yanthi, Merlyana Dwinda
Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 17, No 2 (2017)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/dinamika.2017.17.2.199-220

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan pembelajarankooperatif tipe Student Teams Achievement Division (STAD), responmahasiswa dan hasil belajar mahasiswa pada mata kuliah SistemInformasi Akuntansi. Metode yang dilakukan dalam penelitian tindakankelas ini menggunakan pretest-posttest control group design, yang bertujuanuntuk membandingkan dua perlakuan yang berbeda kepada subjekpenelitian dengan menggunakan empat tahap yaitu perencanaan, tindakan,observasi, dan refleksi yang bersifat siklus. Hasil penelitian menunjukkanmodel pembelajaran kooperatif tipe STAD mampu meningkatkanaktivitas mahasiswa sehingga diskusi tampak lebih hidup dan aktif yangditunjukkan dengan peningkatan ketuntasan belajar mahasiswa mencapai90,38% pada mata kuliah Sistem Informasi Akuntansi.Kata Kunci: Student Teams Achievement Division, PembelajaranKooperatif
Determining The Effectiveness of Going Concern Audit Opinion by ISA 570 Ni Nyoman Alit Triani; Made Dudy Satyawan; Merlyana Dwinda Yanthi
Asian Journal of Accounting Research Volume 2 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-02-B004

Abstract

The research aims to address the Going Concern Audit Opinion published by the auditor with an ISA 570 basis. The application of ISA 570 will help to facilitate the auditor in publishing the Going Concern Audit Opinion. The Going Concern Audit Opinion is the opinion which is released by the auditor to assure whether the company is enabled to maintain its viability. The difference between SA 341 and ISA 570 will to contribute effective impact to the management for elucidating the management plan undertaken to overcome any difficulty they may encounter. The ISA 570 will represent that the auditor intensely guides the management in plan or strategy development for upgrading the finance and non-finance performance. The research approach is the Non-Positivistic approach from an Interpretive Perspective. The researcher obtains the source and type of data from key persons consisting of all auditors working in Public Accountant Firms (PAF) in Surabaya. The data collecting technique uses observation, interview and documentation. The result of the research shows the ISA 570 application gives the facility for the auditors in publishing a Going Concern Audit Opinion. In the audit execution, the auditor will accentuate the strategic plan for resolving the problems with which the company deals.
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE STUDENT TEAMS ACHIEVEMENT DIVISION (STAD) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA MATA KULIAH SISTEM INFORMASI AKUNTANSI Merlyana Dwinda Yanthi
Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 17 No 2 (2017)
Publisher : LP2M IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/dinamika.2017.17.2.199-220

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan pembelajarankooperatif tipe Student Teams Achievement Division (STAD), responmahasiswa dan hasil belajar mahasiswa pada mata kuliah SistemInformasi Akuntansi. Metode yang dilakukan dalam penelitian tindakankelas ini menggunakan pretest-posttest control group design, yang bertujuanuntuk membandingkan dua perlakuan yang berbeda kepada subjekpenelitian dengan menggunakan empat tahap yaitu perencanaan, tindakan,observasi, dan refleksi yang bersifat siklus. Hasil penelitian menunjukkanmodel pembelajaran kooperatif tipe STAD mampu meningkatkanaktivitas mahasiswa sehingga diskusi tampak lebih hidup dan aktif yangditunjukkan dengan peningkatan ketuntasan belajar mahasiswa mencapai90,38% pada mata kuliah Sistem Informasi Akuntansi.Kata Kunci: Student Teams Achievement Division, PembelajaranKooperatif
AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19 Made Dudy Satyawan; Ni Nyoman Alit Triani; Merlyana Dwinda Yanthi; Cantika Sari Siregar; Ambar Kusumaningsih; Halil Paino
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.11

Abstract

Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja.Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif.Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi.Kebaruan Penelitian - Fenomena pandemi covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal. Abstract - Accelerating the Role of Technology in Audit During Covid-19 PandemicMain Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic.Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants.Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures.Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors' work will be replaced by high-tech digital audit methods and techniques.Novelty - The phenomenon of the covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.
KEPAHAMAN DAN KESIAPAN MAHASISWA ATAS PENGGUNAAN TEKNOLOGI INFORMASI DALAM SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN ETIKA SEBAGAI MODERATING VARIABLE Ahmad Hafidh Agustin; Merlyana Dwinda Yanthi
EKOBIS Vol 9 No 1 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i1.504

Abstract

This study aims to obtain empirical evidence regarding students' perceptions of their understanding and readiness as users of information technology in accounting information systems on information quality. Also, the following research was conducted to obtain empirical evidence of the influence of ethical aspects in the use of information technology on information quality. Purposive sampling was chosen as a method of collecting data from the respondents of undergraduate accounting students. Of the total population, 75 respondents were sampled. Data were analyzed using SPSS statistical analysis with descriptive test technique, multicollinearity test, heteroscedasticity test, classical assumption test, and absolute difference value test. The result is that the understanding and readiness of information technology users in the accounting information system affects the quality of accounting information and user ethics becomes a moderating variable that strengthens this influence.
PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR) Katherine Fauziah; Merlyana Dwinda Yanthi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.932 KB) | DOI: 10.29407/jae.v6i2.15992

Abstract

The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.
PENGARUH KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Jelin Maulidiavitasari; Merlyana Dwinda Yanthi
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.11849

Abstract

This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure. 
PENERIMAAN TEORI TAM TERHADAP PENGGUNAAN MOBILE PAYMENT DENGAN KOMPATIBILITAS SEBAGAI VARIABEL EKSTERNAL Bramastio Wahyudi; Merlyana Dwinda Yanthi
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.11850

Abstract

Penelitian ini di lakukan untuk menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kompatibilitas terhadap sikap dan minat menggunakan aplikasi mobile payment. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuisioner secara daring. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data pada penelitian ini menggunakan Structural Equation Modeling-Partial Least Square. Penelitian di lakukan terhadap 183 responden yang memenuhi kriteria. Hasil penelitian ini adalah persepsi kegunaan, persepsi kemudahan, dan kompatibilitas berpengaruh signifikan positif terhadap sikap penggunaan aplikasi mobile payment. Sikap penggunaan mobile payment juga berpengaruh signifikan positif terhadap minat penggunaan mobile payment. Penelitian ini di harapkan bagi penelitian selanjutnya agar memperluas cakupan responden dan menambahkan unsur budaya dalam variabel penelitian.
PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020 Dewi Mufaridah Ayuningsih; Merlyana Dwinda Yanthi
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 12 No 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.28152

Abstract

This study aims to determine and analyze the effect of working capital and sales on net income. The object of this study is a telecommunications company listed on the IDX in the 2015-2020. This research uses quantitative methods, data collection using documentation methods, and data analysis using multiple linear regression analysis methods using the SPSS 23 application. The results of this study show that partially and simultaneously working capital and sales had a significant effect on net income in telecommunications company listed in the IDX in the 2015-2020. The results are in line with the objectives and functions of working capital and sales. Working capital serves to finance the company's daily operational activities to generate profits, while sales are the company's activities in selling products with the aim of obtaining profits. So it can be concluded that the higher the working capital and sales, the higher the company's net profit.
Pengembangan Sistem Terintegrasi Koperasi Simpan Pinjam PUSKOPPABRI dan Koperasi Serba Usaha Sarinah Jawa Timur Eni Wuryani; Merlyana Dwinda Yanthi; Ni Nyoman Alit Triani; Pujiono Pujiono
Abimanyu : Jornal of Community Engagement Vol 1 No 2 (2020): August 2020
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.667 KB) | DOI: 10.26740/abi.v1i2.6495

Abstract

Tujuan studi ini adalah untuk membantu menyelesaikan pencatatan transaksi keuangan yang masih manual dan terkadang pencatatan transaksi terlewati karena disebabkan proses pencatatan yang membutuhkan waktu. Hasil pengamatan menunjukkan bahwa dalam penyusunan laporan keuangan Koperasi belum mendasarkan pada Sandar Akuntansi Keuangan yang berbasis ETAP. Koperasi Serba Usaha (KSU) Sarinah memiliki kendala tidak terintegrasinya laporan keuangan Toko, dan laporan keuangan Koperasi. Hal ini menyebabkan waktu yang lebih lama, dan yang seharusnya bisa dibuat secara real time untuk alur dan waktu. Metode pelaksanaan studi pada pengabdian ini yang direncanakan dalam studi akan memberikan solusi dengan menyediakan alternatif pemilihan software aplikasi user-friendly, mendesain input, proses, dan pendampingan sistem. Hasil Pengabdian kepada kegiatan masyarakat adalah tercipta sistem akuntansi dan pelaporan terintegrasi yang dapat membantu user membuat keputusan lebih cepat.