Articles
<![CDATA[PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU MAHASISWA DALAM MENGELOLA KEUANGAN ]]>
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 4 (2013): Edisi September ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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<![CDATA[Abstract: The purpose of this research is to investigate determinants of accounting studentsâ financial behavior. Financial literacy is defined as a personalâs knowledge and ability to manage money. By 75 accounting students were taken as samples. Collecting data is done by questionnaire and is empirically examined by using path analysis. Sampling method used convenience sampling. The result shows that financial literacy has significant effect on accounting studentâs financial behavior but gender, age, academic ability and work experience have not significant effect on financial literacy. This finding concludes that financial literacy is determinants of accounting studentâs financial behavior. Abstrak: Tujuan penelitian ini adalah untuk menginvestigasi determinan perilaku keuangan mahasiswa Akuntansi. Financial literacy didefinisikan sebagai pengetahuan dan kemampuan seseorang dalam mengelola keuangan. Sampel penelitian sebanyak 75 mahasiswa Akuntansi. Pengumpulan data dilakukan dengan kuesioner dan pengujian menggunakan path analysis (analisis jalur). Metode penyampelan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan mahasiswa akan tetapi gender, usia, kemampuan akademis dan pengalaman kerja tidak terbukti memiliki korelasi dengan perilaku keuangan mahasiswa. Hasil temuan penelitian ini menunjukkan bahwa financial literacy merupakan determinan perilaku keuangan. ]]>
<![CDATA[PENGEMBANGAN BAHAN AJAR BERBASIS KASUS (CASE BASED) PADA MATA KULIAH ASPEK HUKUM EKONOMI DAN BISNIS ]]>
<![CDATA[Sriyani Mentari]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JURNAL PENDIDIKAN AKUNTANSI Vol 2, No 1 (2014): Edisi Maret ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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<![CDATA[ This research aims to develop case based learning materials for business and economic law course. The development used Borg and Gall (1983) model that is modified into ten procedure. The main activities of this research are designing and developing learning materials, and 2) validating and revising learning materials. Learning materials is designed into 11 chapters which each chapters consists of: cases, aperseption, learning objective, material and exercises. Validation of learning materials is done by two validators that have competencies in the business law. Validation result of learning materials show that cases are relevan and original where it can motivate the student to have critical thinking. Learning material presentation based on the order from easy to difficult and can achieve the learning objective. Validation results conclude that learning materials are proper and valid and it can be tested in a larger stage.  ]]>
<![CDATA[Pengaruh Pengalaman Auditor Terhadap Ethical Judgement ]]>
<![CDATA[Laily, Nujmatul]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Sudarma, Made]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[ABSTRACT: The Effect of Auditorâs Experience on Ethical Judgement. This research examines the effect of auditorâs experience on ethical judgement with auditorâs knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditorâs experience has direct effect on ethical judgment but it has negative effect with auditorâs knowledge becomes an intervening variable. Auditorâs experience has direct effect on auditorâs knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.]]>
<![CDATA[ADOPSI TEKNOLOGI DAN KINERJA MENGAJAR DOSEN AKUNTANSI ]]>
<![CDATA[Laily, Nujmatul]]>;
<![CDATA[Irafahmi, Diana Tien]]>;
<![CDATA[Mentari, Sriyani]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Adopsi Teknologi dan Kinerja Mengajar Dosen Akuntansi. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi adopsi teknologi oleh dosen akuntansi untuk meningkatkan kinerja mengajar. Jenis penelitian dikategorikan sebagai penelitian kuantitatif menggunakan path analysis dan pengumpulan data menggunakan kuesioner. Sampel penelitian adalah dosen Akuntansi se-Jawa Timur yang berjumlah 123 dosen dan metode pengambilan sampel dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa: 1) faktor individu tidak berpengaruh terhadap adopsi teknologi; 2) faktor sosial berpengaruh terhadap adopsi teknologi; dan 3) faktor organisasi berpengaruh terhadap adopsi teknologi.Abstract: Technology Adoption and Teaching Performance of Accounting Lecturers. This research aims to investigate determinant factors that influenced technology adoption by accounting lectures to increase their teaching performance. The quantitative approach using path analysis and collecting data were conducted by questionnaire. Sample of this research are accounting lecturers in East Java amounted 123 and sampling method used random sampling. The result show that; 1) there are no effect individual factors on adoption technology; 2) Social factors have effect on adoption technology; and 3) organizational factors have effect on adoption technology.]]>
<![CDATA[PENGEMBANGAN BAHAN AJAR BERBASIS KASUS (CASE BASED) PADA MATA KULIAH ASPEK HUKUM EKONOMI DAN BISNIS ]]>
<![CDATA[Mentari, Sriyani]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i1.6053
<![CDATA[Penelitian ini bertujuan untuk  mengembangkan bahan ajar berbasis kasus pada mata kuliah Aspek Hukum Ekonomi dan Bisnis. Pengembangan bahan ajar menggunakan model rancangan Borg&Gall yang dimodifikasi dalam 10 langkah prosedur pengembangan. Kegiatan utama penelitian ini meliputi (1) merancang dan mengembangkan bahan ajar, dan (2) memvalidasi serta merevisi bahan ajar. Bahan ajar dirancang dalam 11 (sebelas) bab, di mana setiap bab terdiri dari komponen: contoh kasus, apersepsi, tujuan pembelajaran, materi, dan soal latihan. Validasi bahan ajar dilakukan oleh dua orang validator yang memiliki kompetensi di bidang hukum bisnis. Hasil validasi bahan ajar menunjukkan bahwa: contoh kasus yang digunakan sudah relevan dan orisinil serta dapat memotivasi mahasiswa untuk berpikir kritis. Penyajian materi pembelajaran berdasar urutan dari yang mudah sampai sulit dan dapat mencapai tujuan pembelajaran. Secara keseluruhan hasil validasi dapat disimpulkan bahwa bahan ajar layak dan valid serta dapat dilakukan uji coba pada tahap berikutnya.]]>
<![CDATA[The Analysis of Computer Based Test (CBT) Implementation: A Phenomenological Study ]]>
<![CDATA[Fitriyah, Sofiyatul]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i2.11230
<![CDATA[The purpose of this research is to describe the planning, implementation, and obstacles in implementing CBT. It is a qualitative research using phenomenological approach. The subjects of this research are Accounting teachers and students in Vocational High School 1 Turen. The method for collecting the data are interview and documentation. The validation of data was conducted by the triangulation of sources. Data analysis using Miles and Huberman technic. The research shows that (1) Planning Computer Based Test (CBT) for midterm and final test includes the formulation of objectives, selecting officers, preparing the system, facilities, and infrastructures needed for the test, socialization for teachers and students, preparing the test items and CBT simulation. (2) The implementation of the computer-based test (CBT) for midterm and final test is the responsibility of Proctor and technician. Teachers role during the CBT only as the supervisor of the test and assess the result. (3) Problems in the implementation of CBT are the trouble of internet connection, electricity, and the chance for the student to browse easily. There are some strategies to overcome those problems such as giving a clear instruction as the supervisor of CBT, preparing enough genset, empowering wifi connection and server for the stability of internet connection.]]>
<![CDATA[The Influence of Consciousness, Tax Penalty and the Quality of Tax Authorities Service on Tax Complience (Survey on Taxpayer of Boarding House in Lowokwaru District) ]]>
<![CDATA[Handayani, Ucik]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i2.8493
<![CDATA[: This study aims to know the effect of awareness, tax penalties and quality of service tax authorities on the boarding house taxpayer compliance at Lowokwaru area. The kind of this research is kuantitatif with population is boarding house taxpayers at Lowokwaru. Based on data from the Dinas Pendapatan Daerah Kota Malang, until the end of July 2015 there were 673 boarding house. Data was collected by proportional random sampling, the number of sample is 87 boarding house taxpayers at 8 areas. The method of collecting data by distributing questionnaires and documentation. Analysis of the data using logistic regression analysis with SPSS 21 for Windows for helping. Based on the result of analysis, the conclution is awareness, tax penalties and quality of services tax authorities is not effect to the taxpayer compliance. That is because the application of rule boarding house are new for boarding house taxpayer at Lowokwaru area and Dinas Pendapatan Daerah is not give sosialiszation about the rule to the taxpayer. So the knowledge about the rule is still low and then all independence variables not effect to dependen variable. For the next researcher can find other factors that effect to the boarding house taxpayer complience. Keywords: awareness, tax penalties, quality of services tax authorities, taxpayer compliance.]]>
<![CDATA[PENGEMBANGAN MULTIMEDIA INTERAKTIF UNTUK PERUSAHAAN JASA ]]>
<![CDATA[Azizah, Ihda Neni Nur]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 4, September 2015 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i4.6073
<![CDATA[Penelitian pengembangan multimedia interaktif pada mata pelajaran akuntansi Pokok Bahasan Siklus Akuntansi Perusahan Jasa ini bertujuan untuk memaksimalkan media yang telah disediakan oleh sekolah, dan diharapkan dapat memotivasi siswa dalam belajar sehingga tujuan pembelajaran dapat tercapai. Pengembangan multimedia interaktif ini diuji cobakan kepada siswa kelas X Akuntansi di SMK Muhammadiyah 2 Malang.Teknik analisis data yang digunakan antara lain: tanggapan ahli materi, media,uji coba perorangan, uji coba kelompok kecil, dan uji coba kelompok besar dengan menggunakan kriteria kelayakan media pembelajaran dan hasil belajar siswa dengan menggunakan pretes dan postes. Dari hasil tersebut dapat disimpulkan bahwa multimedia interaktif telah layak dan dapat digunakan sebagai media dalam proses pembelajaran. ]]>
<![CDATA[The Effects of Good Corporate Governance and Audit Quality on Earnings Management ]]>
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9754
<![CDATA[A number of previous empirical studies have attempted to reveal the existence of earnings management. However, a research that focuses on how to alleviate the earnings management practices committed by managers is still insufficiently available. This study is aimed to examine the effects of Good Corporate Governance (GCG) and audit quality on earnings management. The presence of Board of Commisioner and Audit Commitee in Indonesian Manufacturing Public Listed Companies serves as the proxy of GCG. On the other hand, KAP (public accounting firm) size, dichotomous variables and an assumption that big four auditors perform higher audit quality compared to non-big four auditor serve as the proxy of the audit quality. To echo the prior research, earnings management is measured by employing discretionary accruals modified by Jone (1995). 151 manufacturing listed companies were determined as the population and 86 public listed companies were eventually opted for the sample. Purposive sampling method was employed and regression was performed to analyze the data. The results showed that (1) accounting firms size does not yield significant effects on earnings management. It indicates that neither big four nor non-big four can significantly detect the existence of earnings management undertaken by manager through the audit they administer; (2) Board of Commisioner and Audit Commitee also do not generate significant effects on earnings management. It indicates that good corporate governance proxied by the existence of Board Commisioner and Audit Commitee do not necessarily alleviate the earnings management practices. Keywords: Earnings management, audit quality, good corporate governance]]>
<![CDATA[PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU MAHASISWA DALAM MENGELOLA KEUANGAN ]]>
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 4, September 2013 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i4.6042
<![CDATA[Tujuan penelitian ini adalah untuk menginvestigasi determinan perilaku keuangan mahasiswa Akuntansi. Financial literacy didefinisikan sebagai pengetahuan dan kemampuan seseorang dalam mengelola keuangan. Sampel penelitian sebanyak 75 mahasiswa Akuntansi. Pengumpulan data dilakukan dengan kuesioner dan pengujian menggunakan path analysis (analisis jalur). Metode penyampelan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan mahasiswa akan tetapi gender, usia, kemampuan akademis dan pengalaman kerja tidak terbukti memiliki korelasi dengan perilaku keuangan mahasiswa. Hasil temuan penelitian ini menunjukkan bahwa financial literacy merupakan determinan perilaku keuangan. ]]>
