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Enhancing cognitive and entrepreneurship competencies through EBL Kholilah; Vega Wafaretta; Dian Syariati
Asian Journal of Accounting Research Volume 4 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-07-2019-0057

Abstract

Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue.This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class.The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class.This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities.The novelty of this research is the implementation of EBL in partnership accounting topics.
Sharia Value-Based Learning Environment and Students’ Career Choice 'Imari, Iqbal; Wafaretta, Vega
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11769

Abstract

The purpose of this study is to find out whether the sharia value-based learning environment influences the career choice of sharia economics students at Islamic Financial Industries (IFIs). Learning is one of the crucial factors that could shape career choices referring to Social Cognitive Career Theory (SCCT). A quantitative approach is employed. Questionnaires totaling 378 were filled by students from three (3) types of universities in East Java, Indonesia. Path analysis and different tests using Partial Least Square (PLS) 3.0 and SPSS ver. Twenty-three were conducted. The weight of courses, learning, and lecturers' motivation positively affected career intention at IFIs. Students from the public–non-Islamic universities perceived the highest learning and motivation, and the lowest was public–Islamic universities. It might be because the Islamic culture at public-Islamic universities might form an ideal perspective for the contemporary IFIs. Besides, students who completed an internship at IFIs had the highest intention; meanwhile, students who have interned at non-IFIs showed the lowest career intention at IFIs. The implications of this study are learning environment should more involve sharia values. Besides, students should intern at IFIs to choose a career at IFIs to contribute to developing sharia economics.
MEMBANGUN STUDI KELAYAKAN BISNIS DALAM PERSPEKTIF MAQASHID SYARIAH YANG DIPERLUAS Vega Wafaretta
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 1 No 2 (2014): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.275 KB) | DOI: 10.34202/imanensi.1.2.2014.87-96

Abstract

Studi kelayakan bisnis dilakukan untuk memperkirakan return di masa depan dan mengelola risiko. Studi masih bersifat materi saja, dengan tujuan yang kapitalistik bagi pemilik. Islam sebagai rahmatan lil ‘alamiin (rahmat bagi seluruh alam) seharusnya dijadikan dasar untuk mencapai kemaslahatan sebagai tujuan syariah (maqashid syariah). Oleh karena itu, dirasakan perlu adanya rekonstruksi studi kelayakan bisnis dalam perspektif extended maqashid sharia (tujuan syariah yang diperluas) untuk mencapai maslahah, yaitu memelihara agama, jiwa, akal, harta, serta menambahkan pemeliharaan lingkungan dan persaudaraan (ukhuwah), tetapi tidak termasuk memelihara keturunan. Teori Mamah Dedeh digunakan untuk membangun studi kelayakan bisnis dengan berdasar pada biografi dan cara dakwahnya.
A Mapping of Islamization of Accounting Nurika Restuningdiah; Vega Wafaretta; Rizka Furqorina
Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i2.189

Abstract

This article (Restuningdiah, 2019) has been retracted by the publisher. The author has submitted the same article to two journals at the same time (double publication).
Real and accrual-based earnings management in Islamic Banks in Indonesia Vega Wafaretta; Nurika Restuningdiah
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p91

Abstract

Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it now becomes important to examine the relationship between real earnings management (REM) and accrual-based earnings management (AEM) that they both contribute in promoting earnings, especially in Islamic banks. This study also examines variables costs of REM or AEM. This study adds one part of a formula to calculate REM by including reserves as unpaid revenue sharing and attempts to explain the relationship between REM and AEM using prospect theory. 11 Islamic banks during the 2013-2018 period were tested. This study found that REM is done through generating operational revenue and reducing distributed revenue sharing beyond the normal activities. REM affects AEM negatively that managers will adjust AEM based on the results of REM during the financial period. These findings confirm the prospect theory when the realized income has been over the profit expectation, managers will avoid the risk of doing the accrual manipulation. Audit quality, accounting flexibility, and financial health are found as cost restricting AEM and positively correlated with REM. Market share and institutional ownership don’t have any impact. The implication of this study is to provide findings how Islamic banks engage in earnings management.
Pengabdian Masyarakat Melalui Pengembangan Dan Pemasaran Produk Kopi Purwoceng Di Desa Plaosan Setya Ayu Rahmawati; Dian Syariati; Vega Wafaretta; Achmad Zaky
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/um045v5i1p63-69

Abstract

Minat lulusan perguruan tinggi di Indonesia untuk menjadi wirausaha masih rendah padahal mahasiswa telah memperoleh bekal berwirausaha dari berbagai sumber, baik melalui perkuliahan, seminar, ataupun media sosial. Selain itu, ilmu tentang berbisnis yang diperoleh mahasiswa belum seutuhnya dikaji secara syariah, khususnya bagi mahasiswa Fakultas Ekonomi, Universitas Negeri Malang. Belum ada mata kuliah atau materi yang secara khusus membahas bisnis secara syariah. Oleh karena itu, pengabdian ini bertujuan untuk memberikan pendampingan pengelolaan bisnis syariah bagi mahasiwa secara utuh mulai dari aspek produksi, pemasaran, sumber daya manusia, hingga keuangan. Pengabdian ini bermaksud untuk meningkatkan jiwa entrepreneurship yang bebasis nilai-nilai religious, sehingga dapat mewujudkan spirit menjadi muslimpreneurship. Beberapa kegiatan yang dilakukan dalam pencapaian tujuan ini adalah dengan memberikan 1) sosialisasi melalui pemodelan praktis bisnis syariah; 2) company visit ke tempat produksi bisnis yang sesuai syariah, 3) pendampingan pengelolaan bisnis syariah, serta 4) praktik akad musyarakah dengan tim mahasiswa. Setelah melalui serangkaian kegiatan tersebut, hasilnya adalah mahasiswa mampu merencanakan, mengeksekusi, dan mengevaluasi bisnis yang mereka rintis sesuai dengan nilai-nilai syariah. Kata kunci— Bisnis Syariah, Muslimpreneurship, Spirit kewirausahaan Abstract The interest of university graduates in Indonesia to become entrepreneurs is still low even though students have obtained entrepreneurial skills from various sources, either through lectures, seminars, or social media. In addition, the knowledge about business obtained by students has not been fully studied in sharia, especially for students of the Faculty of Economics, Universitas Negeri Malang. There are no courses or materials that specifically discuss sharia business. Therefore, this community service aims to provide Islamic business management assistance for students as a whole, starting from aspects of production, marketing, human resources, to finance. This service intends to increase the entrepreneurial spirit based on religious values, so that it can realize the spirit of being Muslimpreneurship. Some of the activities carried out in achieving this goal are by providing 1) socialization through practical modeling of sharia business; 2) company visits to sharia-compliant business production sites, 3) sharia business management assistance, and 4) musharaka contract practice with the student team. After going through a series of these activities, the result is that students are able to plan, execute, and evaluate the business they are starting in accordance with sharia values Keywords— Sharia Business, Muslimpreneurship, Entrepreneurial Spirit
CSR Practices in Food and Beverage Companies During Pandemic Puji Handayati; Vega Wafaretta; Inanda Shinta Anugrahani; Slamet Fauzan
Asia Pacific Journal of Management and Education(APJME) Vol 4, No 1 (2021): Asia Pacific Journal of Management and Education (APJME)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i1.1046

Abstract

The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.
Pengaruh Self-Attribution Bias, Mental Accounting, dan Familiarity Bias terhadap Pengambilan Keputusan Investasi Novia Dwi Anggini; Cipto Wardoyo; Vega Wafaretta
Jurnal Riset Bisnis dan Investasi Vol 6 No 3 (2020): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v6i3.1898

Abstract

Terdapat banyak faktor yang mempengaruhi pengambilan keputusan investasi, termasuk faktor psikologis yang bersifat bias yang dapat membuat investor menjadi irrasional. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui beberapa pengaruh bias, yaitu self-attribution bias, mental accounting, dan familiarity bias terhadap pengambilan keputusan investasi. Sampel dalam penelitian ini adalah mahasiswa yang mengikuti beberapa komunitas investasi di Kota Malang karena mahasiswa mewakili investor muda yang potensial untuk berkontribusi dalam berinvestasi di pasar modal. 288 kuesioner disebarkan secara online dan diuji regresi berganda. Hasil penelitian ini adalah self-attribution bias, mental accounting, dan familiarity bias berpengaruh positif terhadap pengambilan keputusan investasi. Kepercayaan atas kemampuan diri, pertimbangan biaya dan manfaat, serta tingkat keakraban menjadi faktor utama yang mendorong pengambilan keputusan investasi.
KINERJA EKONOMI, EFISIENS, DAN EFEKTIVITAS DINAS SOSIAL KABUPATEN MALANG SEBELUM DAN SELAMA PANDEMI Vanissa Dyah Rahmaprilia; Vega Wafaretta
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3197

Abstract

The Social Service of Malang Regency has not applied the concept of value for money in evaluating performance, which consists of economy, efficiency and effectiveness. Several previous studies have analyzed the performance of public sector organizations, but this study fills the gap by comparing performance before and during the pandemic in 2019-2020. The data collected is interview data and financial performance reports. Three programs assessed were office administration service, facilities and infrastructure improvement, and development of the performance and financial reporting system. The result is that the Social Service is included in the category of balanced economic and economic in 2019 and 2020, in which there are no activities whose costs exceed the budget. In addition, overall, the Social Service was more efficient in 2020 as indicated by the lower total realized costs than in 2019, despite the same number of activities. Working from home and decreasing employee mobilization due to pandemic restrictions contribute to efficiency. Regarding effectiveness, the 2020 pandemic conditions did not reduce the achievement of the performance targets. Suggestions for the Social Service are to maintain performance, start performing performance appraisals based on value of money, and be more efficient in using inputs to optimize output.
CSR Practices in Food and Beverage Companies During Pandemic Puji Handayati; Vega Wafaretta; Inanda Shinta Anugrahani; Slamet Fauzan
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 1 (2021): Asia Pacific Journal of Management and Education (APJME)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.368 KB) | DOI: 10.32535/apjme.v4i1.1046

Abstract

The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.