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Does Government Regulation No. 20 of 2015 Affect Auditor Independence? Anna Kania Widiatami; Badingatus Solikhah; Ida Nur Aeni
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 (1152.477 KB) | DOI: 10.22219/jrak.v10i2.12287

Abstract

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observation periods, namely before and after the regulations applied. The results showed no change in auditors' independence to issue going concern audit opinions influenced by Audit Firm (AF) tenure. Both before and after the regulations applied. However, there are changes in audit partner (AP) tenure in influencing auditor independence before and after the regulations applied. The article suggests that audit partner supervision by authorities and professional associations needs to be improved based on the results of the study. It includes increasing supervision and supervision from Audit Firm leaders on all audit teams in the field, from junior auditors and senior auditors to in-charge managers.
PENGUATAN MINDSET EKONOMI MELALUI PENGELOLAAN POTENSI ALAM PRODUK KOLANG KALING DESA PAKIS, KENDAL, JAWA TENGAH Ida Nur Aeni; Partono Thomas; Ita Nuryana
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 3 (2020): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v3i3.30552

Abstract

Desa Pakis merupakan salah satu dari 16 Desa di Kecamatan Limbangan yang memiliki potensi sumber daya alam melimpah. Tanaman perkebunan yang menjadi potensi utama sumberdaya lokal di Desa Pakis adalah aren. Produk unggulan Desa Pakis adalah kolang kaling dan gula aren. Namun upaya pengembangan potensi wilayah dan produk unggulan tersebut belum dilakukan secara optimal. Dua masalah utama yang dihadapi Desa Pakis terkait dengan bidang pengembangan ekonomi masyarakat adalah kurangnya penguatan pola pikir ekonomi masyarakat dalam pengelolaan potensi sumber daya lokal dan belum optimalnya pengembangan usaha dalam peningkatan daya saing produk unggulan. Potensi sumber daya alam tanaman aren menjadi peluang yang besar dalam membangun bisnis. Saat ini produk kolang kaling hanya dipasarkan bergitu saja tanpa adanya diversifikasi produk olahan. Padahal kolang kaling bisa diolah kembali menjadi produk olahan lain yang bisa meningkatkan nilai jual produk kolang kaling. Apalagi kandungan yang dimiliki oleh kolang kaling sangat bermanfaat untuk kesehatan sehingga menjadi fungsi ganda dari kolang kaling, yaitu sebagai pangan sekaligus kesehatan tubuh. Hal itu menunjukkan perlunya peningkatan sumber daya manusia di Desa Pakis terutama dalam hal penguatan mindset dan literasi ekonomi serta pengelolaan produk kolang kaling. Melalui penguatan literasi ekonomi ini dapat meningkatkan jiwa kewirausahaan dan pemahaman yang mendasar mengenai peran perekonomian untuk kesejahteraan masyarakat. Melalui pemanfaatan sumber daya alam lokal yang melimpah di Desa Pakis, yaitu produk kolang kaling maka masyarakat dapat melakukan diversifikasi produk olahan kolang kaling yang dapat meningkatkan nilai jual produk kolang kaling.
Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB Naila Rizki Salisa; Ida Nur Aeni; Ahmad Abdul Chamid
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v6i1.829

Abstract

This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value. 
Examining religiosity to determine student ethical behavior intention Nurdian Susilowati; Ida Nur Aeni; Angga Pandu Wijaya
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.22185

Abstract

Religiosity remains a black box in educational research; only a few studies conducted regarding religiosity. Therefore, this study was conducted to examine some variables on students’ religiosity. This article attempts to determine the influence of attitude, injunctive norm, moral norm, and perceived behavioral control on student's ethical behavioral intention through religiosity. There were 273 education students from several higher education in Indonesia participated in this study. Questionnaire was used to collect data, while path analysis was used to analyze the data. The results found that injunctive norm, perceived behavioral control, and religiosity directly affected the intention of ethical behavioral. Besides, there was no direct effect between attitude and moral norms and the intention of ethical behavioral. Then, religiosity competent to become the intervening variable of attitude, injunctive norm, moral norm, perceived behavioral control on ethical behavioral intention. The paper can explain the black box that found attitude of a student was influenced by their religiosity or faith and belief. Other than attitude and moral norms, the stronger the religiosity could help students to create a good behavior.
Examining the Global Competence and TPACK Development Model for Prospective Teachers in Accounting Economics Kardiyem Kardiyem; Kusmuriyanto Kusmuriyanto; Ida Nur Aeni; Nurdian Susilowati
Jurnal Pendidikan Progresif Vol 12, No 2 (2022): Jurnal Pendidikan Progresif
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.796 KB)

Abstract

Abstract: Examining the Global Competence and TPACK Development Model for Prospective Teachers in Accounting Economics. Objectives: This research examines the development model of global competency and technological, pedagogical, and content knowledge (TPACK) of prospective teachers in accounting economics. Methods: Design of this research using clausal associative design. The respondents of the study were 91 students of accounting education at Universitas Negeri Semarang. Findings: Analysis results using WarpPLS 6.0. shows that socioeconomic status did not affect technological, pedagogical, and content knowledge (TPACK) and global competence. In addition, there is a direct effect of student engagement and student perception of teaching methods on technological, pedagogical, and content knowledge (TPACK) and global competence. The following analysis showed that student engagement mediates the effect of socioeconomic status and student perception of teaching methods on technological, pedagogical, and content knowledge (TPACK) and global competence. Conclusion: Student perception about the lecturer teaching methods would increase global competence, and then increasing student engagement would ultimately be able to increase global competence as well.Keywords: socioeconomic status, student engagement, perception of teaching methods, technological pedagogical content knowledge, global competence.Abstrak: Mengkaji Model Pengembangan TPACK dan Kompetensi Global untuk Calon Guru Ekonomi Akuntansi. Tujuan: Penelitian ini menguji model pengembangan kompetensi global dan technological, pedagogical, and content knowledge (TPACK) dari calon guru ekonomi akuntansi. Metode: Desain penelitian ini menggunakan desain asosiatif kausal. Responden penelitian ini berjumlah 91 mahasiswa pendidikan akuntansi di Universitas Negeri Semarang. Temuan: Hasil analisis menggunakan WarpPLS 6.0 menunjukkan bahwa status sosio ekonomi tidak mempengaruhi TPACK dan kompetensi global. Sebagai tambahan, terdapat pengaruh langsung keterlibatan mahasiswa dan persepsi mahasiswa mengenai metode pembelajaran terhadap TPACK dan kompetensi global. Analisis selanjutnya menunjukkan bahwa keterlibatan mahasiswa memediasi pengaruh status sosio ekonomi dan persepsi mahasiswa mengenai metode pembelajaran terhadap TPACK dan kompetensi global. Kesimpulan: Persepsi mahasiswa mengenai metode pengajaran dosen akan meningkatkan kompetensi global dan keterlibatan mahasiswa juga dapat meningkatkan kompetensi global.Kata kunci: status sosio ekonomi, keterlibatan mahasiswa, persepsi metode pengajaran, TPACK, kompetensi global. DOI: http://dx.doi.org/10.23960/jpp.v12.i2.202226
Investigating students’ online exam anxiety and culture on self-efficacy Nurdian Susilowati; Lyna Latifah; Amir Mahmud; Ida Nur Aeni; Puji Novita Sari
Jurnal Kependidikan Penelitian Inovasi Pembelajaran Vol 6, No 2 (2022)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jk.v6i2.48963

Abstract

This study was aimed to examine the moderating role of coping strategy in online exam anxiety and culture on students’ self-efficacy. The research population was the students of Faculty of Economics who have taken two years of online learning and online exam. By using the proportionate random sampling technique, the research sample of 228 students. The data collected using a questionnaire were analysed using Moderated Regression Analysis (MRA). The results show that coping strategy weakened the relationship between anxiety and student self-efficacy during online exams. On the other hand, coping strategy can strengthen the relationship between culture and self-efficacy. In managing coping strategy, students pay attention to function-problem-focused coping and emotion-focused coping. Function-problem-focused coping is the ability of individuals to focus on solving the stress problems they experience during the exam. Emotion-focused coping is the ability of individuals to focus on managing their emotions during online exams. Self-efficacy in online exams (in the context of learning outcomes assessment) need to be studied in more detail.
Penguatan Branding Produk dan Pemasaran Digital Batik Shibori Kelompok Lansia Sidomaju Amir Mahmud; Ida Nur Aeni; Nurdian Susilowati; Riza Firmansyah; Nurul Hayati
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.339

Abstract

Pemberdayaan masyarakat lanjut usia sangat penting karena masyarakat lanjut usia adalah salah satu populasi yang paling rentan yang harus mempertahankan potensi yang dimilikinya. Tujuan kegiatan pengabdian ini yaitu mengenalkan branding produk dan pemasaran digital pada komunitas lansia batik sidomaju Desa Kenteng, Kecamatan Bandungan. Metode yang digunakan yaitu pelatihan dan pendampingan yang dilakukan secara bertahap dan kontinyu selama enam bulan. Hasil kegiatan pengabdian kepada masyarakat yaitu komunitas lansia dapat memahami pentingnya pengenalan teknologi informasi untuk mendukung sarana pemasaran. Sarana pemasaran yang selama ini mereka lakukan adalah pemasaran dari mulut ke mulut, penitipan atau konsinya di hotel Griya Persada Bandungan, dan di outlet butik di sekitar Bandungan. Selesai pelatihan ini mereka langsung dapat membuat akun Instagram sebagai sarana pemasaran digital. Selanjutnya, branding produk juga harus dilakukan sehingga produk batik shibori dikenal oleh masyarakat luas, artinya tidak hanya masyarakat lokal saja yang mengenalnya. Kegiatan pelatihan branding produk menghasilkan brand produk batik shibori berbentuk huruf “S” dengan blok warna merah, kuning, dan hijau sebagai representasi style batik shibori yang cenderung terang, cemerlang, dan ceria. Di samping itu juga ada penerapan penggunaan brand produk pada packaging dan label.
Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? Anna Kania Widiatami; Dhifah Amaliyah Fadli; Ida Nur Aeni; Ratieh Widhiastuti; Ahmad Nurkhin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7757

Abstract

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.
Pendampingan Strategi Harga Jual Melalui Job Order Costing Pada Komunitas UMKM Karya Mapan Salatiga Ida Nur Aeni; Anna Kania Widiatami; Lola Kurnia Pitaloka; Saringatun Mudrikah; Eka Susanti
Madaniya Vol. 4 No. 3 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.515

Abstract

Usaha mikro kecil menengah (UMKM) merupakan usaha ekonomi produktif yang umumnya dilakukan oleh perorangan melalui kekayaan besih atau hasil penjualan. Salah satunya adalah Karya Mapan yang merupakan komunitas pelaku UMKM di Kota Salatiga yang bergerak pada usaha kuliner. Namun, sebagian besar UMKM pada komunitas Karya Mapan belum menghitung harga pokok produksi dengan tepat. Tujuan pengabdian ini adalah pelatihan kompetensi pelaku UMKM komunitas Karya Mapan dalam penghitungan harga pokok produk berdasarkan pesanan (job order costing). Metode yang digunakan yaitu pelatihan dan pendampingan. Hasil kegiatan ini adalah pelaku UMKM di komunitas Karya Mapan mampu melakukan penghitungan harga pokok setiap produk yang diproduksi dan menyusun laporan harga pokok secara mudah. Selain itu dapat lebih melek terkait pentingnya penghitungan harga pokok produk sehingga dapat digunakan sebagai acuan dalam penentuan harga jual yang muaranya pada daya saing produk.
Penguatan Kapabilitas Pengelola Shibori Sidomaju Desa Kenteng dalam Bisnis Berkelanjutan Amir Mahmud; Ida Nur Aeni; Faridhatun Faidah
Madaniya Vol. 4 No. 4 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.585

Abstract

Bisnis shibori berupa kain, handy craft, baju, kaos, dan souvenir berkembang dengan baik. Saat ini, penjualan produk shibori masih terbatas pada masyarakat lokal. Dengan berkembangnya arus globalisasi, diperlukan inovasi dan terobosan baru untuk menyampaikan dan memperkenalkan produk kepada masyarakat umum. Tujuan kegiatan pengabdian Pemberdayaan Kemiteraan Masyarakat (PKM) adalah meningkatkan kapabilitas pengelola shibori sidomaju dalam pengembangan bisnis. Pendekatan pengabdian yang digunakan adalah pelatihan dan pendampingan kualitas produk pada Komunitas Lansia Sidomaju Kenteng dalam mengelola bisnis kain shibori. Hasil kegiatan pengabdian menunjukan bahwa pengelola dapat memahami arti penting inovasi produk, penentuan harga pokok produk, pencatatan keuangan, dan penggunaan teknologi digital untuk pemasaran. Dari hasil pengabdian dihasilkan sarana media sosial untuk memperkenalkan produk ke masyarakat luas, dan juga terciptanya akun shopee produk shibori sidomaju. Kegiatan branding produk yang dilakukan berupa festival shibori pun sukses meningkatkan penjualan shibori.