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All Journal Jurnal Reviu Akuntansi dan Keuangan Cakrawala Pendidikan JABE (Journal of Accounting and Business Education) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Manajemen Patria : Jurnal Pengabdian Kepada Masyarakat
Riana Mahfuroh
Program Studi Akuntansi, Fakultas Bisnis Dan Ekonomika Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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The Role Of The TPB In Predicting Sustainability Behavior In Educations Aditya Pandu Wicaksono; Reny Lia Riantika; Riana Mahfuroh
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.245 KB) | DOI: 10.22219/jrak.v10i2.11422

Abstract

The spirit of Sustainable Development Goals encourages people and institutions including universities to take an active role to attain the goals such as performing sustainable behavior. This research, therefore, is conducted to predict the factors underlying universities’ members to perform sustainable behavior by applying Theory of Planned Behavior. This study distributes an electronic questionnaire to 273 accounting undergraduate students in Universitas Islam Indonesia. All completed questionnaires were analysed by assistance from a statistic tool namely smartPLS version 3. This research discovers subjective norm does not significantly influence intention as well as sustainable behavior, however, the others influence significantly. Indirect test indicates that there are no mediation effects from intention variable in order to mediate the relation between three independent variables to sustainable behavior. This research argues that the insignificant influence of subjective norm to intention and sustainable behavior results insignificant influence of intention to sustainable behavior and generates no mediation effects.
Perilaku Pengurangan Sampah: Potensi Pengungkapan dan Pelaporan Keberlanjutan di Perguruan Tinggi Aditya Pandu Wicaksono; Riana Mahfuroh; Arya Lintang Risang Bagus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24886

Abstract

Not only does accounting focus on financial aspect, but also placing attention on non-financial aspect such as sustainability issue that covers management of waste. Higher education institutions are required to take an active role in order to mitigate waste production although there is no regulation and guidance on sustainability. This research is conducted to discover predictor variables that influence waste reduction behavior in higher education. Samples are 185 accounting undergraduate students in Universitas Islam Indonesia. The questionnaire is electronically distributed. Data are analyzed using statistic tool namely smart PLS version 3.0. This research finds there are no significant influences from TPB’s independent variables to intention. Convenience and knowledge do not significantly influence intention reducing waste production. On the other hand, moral obligation is the only independent variable that significantly influences intention. Intention, additionally, is significant predictor for performing waste reduction behavior.
FAKTOR YANG MEMPENGARUHI PENGGUNAAN FINANCIAL TECHNOLOGY LINKAJA SEBAGAI ALAT PEMBAYARAN ELEKTRONIK Riana Mahfuroh; Aditya Pandu Wicaksono
Jurnal Ilmiah Akuntansi Manajemen Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v3i2.1053

Abstract

Akselerasi perkembangan teknologi digital membawa perubahan pada perilaku konsumen dalam melakukan transaksi keuangan. Perubahan preferensi transaksi keuangan dari offline menjadi online mendorong berkembangnya berbagai aplikasi dompet elektronik, salah satunya yaitu LinkAja. Penelitian ini bertujuan untuk mengamati intensi penggunaan LinkAja sebagai alat pembayaran elektronik. Kuesioner elektronik dibagikan kepada para pengguna aplikasi LinkAja untuk dianalisis. Seluruh kuesioner yang terisi dengan lengkap kemudian dianalisis dengan menggunakan SmartPLS. Penelitian ini mendukung teori Technology Acceptance Model (TAM). Perceived Usefulness dan Ease of Use terbukti secara positif mempengaruhi intensi penggunaan LinkAja. Selain itu, Ease of Use memberikan dukungan yang berarti terhadap Perceived Usefulness pengguna untuk menggunakan LinkAja. Hubungan Satisfaction secara positif berpengaruh terhadap Trust. Adapun temuan yang tidak berpengaruh secara signifikan perlu dilakukan investigasi lebih lanjut. Satisfied dan Trust tidak memiliki pengaruh yang signifikan terhadap Intention to Use. Sementara, Satisfied tidak memiliki asosiasi langsung terhadap intensi penggunaan LinkAja.
Motivasi Penguatan Potensi Diri Perempuan Perajin Benang Ulat Sutra Dusun Jimat Widodomartani Yogyakarta Andriyastuti Suratman; Mustika Noor Mifrahi; Riana Mahfuroh
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2: September 2022
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v4i2.4185

Abstract

Pengabdian dilakukan terhadap ibu-ibu perajin benang ulat sutra. Secara kualitas ibu-ibu perajin telah mampu mengolah kapas menjadi benang sutra namun secara kuantitas belum maksimal dalam melakukan pekerjaan sebagai perajin sehingga kapasitas produksi juga belum sesuai yang diharapkan. Kesibukan para ibu dalam mengelola rumah tangganya menjadikan pekerjaan ini masih bersifat sambilan. Belum ada  motivasi lebih untuk mengembangkan potensi dari diri para ibu perajin. Peningkatan motivasi dan potensi diri disampaikan baik dari sisi keIslaman, kemandirian finansial, dan psikologi melalui motivasi diri didukung dengan analisis SWOT. Metode pengabdian yang dilakukan adalah 1) observasi dan wawancara kebutuhan pendampingan, 2) penyampain materi, praktik dan diskusi, dan 3) pemberian buku aktivitas terkait kegiatan dan potensi diri. Beberapa metode ini dilakukan dalam 7 pertemuan diawali dengan kunjungan awal untuk melakukan observasi dan diskusi terkait kebutuhan pengabdian berlanjut 6 kali aktivitas pendampingan agar bisa dapat diimplementasikan dalam kehidupan sehari-hari. Setelah dilakukan pelatihan para ibu rumah tangga ini mampu melejitkan potensi baik domestik (mengelola keluarga) serta publik menjadi lebih percaya diri berperan di masyarakat
Do Learning Styles Affect Accounting Students’ Performance in Financial Management Online Courses? Anis Al Rosjidi; Riana Mahfuroh
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.19304

Abstract

This study aimed to figure out whether learning styles affected the accounting students’ performance in the Financial Management online courses. This study was considered as experimental research using two groups of accounting students joining the Financial Management courses: one group attended online classroom, and the other group attended face-to-face classroom. Their learning styles were identified using the model of Fleming and Mills (1992). The student performance was measured using the final quiz scores. The accounting students with visual learning styles show no different performance in the face-to-face and online classrooms. Accounting students with auditory and kinesthetic learning styles show lower performance in the online classroom. Based on the results, the accounting programs and accounting lecturers should consider other teaching methods in teaching the financial courses to accommodate both auditory and kinesthetic learners. However, the accounting students’ performance in this study was only measured using the final quiz scores. Further research is needed to use more comprehensive performance measurements.
The use of e-learning in universities during the Covid-19 pandemic: An institutional theory perspective Aditya Pandu Wicaksono; Hadri Kusuma; Riana Mahfuroh
Jurnal Cakrawala Pendidikan Vol 42, No 2 (2023): Cakrawala Pendidikan (June 2023)
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/cp.v42i2.42185

Abstract

The Covid-19 pandemic has forced universities to change learning methods from face-to-face learning to online learning. This study aims to determine the effect of institutional pressure (coercive, mimetic, and normative) on the use of online learning in universities. This study uses a quantitative approach with a total sample of 357 respondents consisting of 42 lecturers and 315 university students in Yogyakarta and Central Java. This research employs an online questionnaire as a data collection media. The questionnaires were distributed and filled out by respondents from September 2020 to February 2021. The research shows interesting findings because pressure from regulators (coercive) is not a significant predictor of e-learning use. Whereas mimetic and normative pressures have a positive and significant effect on e-learning. This study also categorizes the findings into two groups i.e., lectures and students. Students assume that coercive, mimetic, and normative significantly pressure universities to use online learning. Whereas the lecturers think that the pressure from the regulator has no significant effect because health issues are the main priority. This study contributes to the literature by providing empirical evidence on the acceptance of e-learning technology during the Covid-19 pandemic.
Co-Authors Aditya Pandu Wicaksono Andriyastuti Suratman Anis Al Rosjidi Arya Lintang Risang Bagus Hadri Kusuma Mustika Noor Mifrahi Reny Lia Riantika