Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : JABE (Journal of Accounting and Business Education)

The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting Widhianningrum, Purweni
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.487 KB) | DOI: 10.26675/jabe.v1i2.8488

Abstract

This study aimed to examine the effect of intellectual, emotional and spiritual quotient to the level of understanding behavioral accounting. This population are Accounting Education students who are taking a behavioral accounting class, amounted to 87 students. Purposive sampling was done to sampling technique, so the total sample used are 81 respondents. Data analysis method used is multiple regression. The results showed that among the intellectual, emotional, and spiritual quotient which is owned accounting student, there only intellect quotient that is positive and significant impact on the level of understanding of behavioral accounting. This indicates that the level of understanding of behavioral accounting at the undergraduate program is still on the cognitive aspects. Thus, accounting behavioral simply understood as a method should be implemented and applied when they were faced with a condition that requires make a logical reasoning of all the problems in the field of accounting. Keywords: intellectual quotient, emotional quotient and spiritual quotient, and behavioral accounting
Analisis Kualitas Total Tim Himpunan Mahasiswa Pendidikan Akuntansi Widhianningrum, Purweni
Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 3, Maret 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.272 KB) | DOI: 10.26675/jabe.v2i3.6068

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kualitas Total Individu (yang terdiri dari kepemimpinan pribadi, perencanaan, dan perbaikan terus-menerus) terhadap Kualitas Total Tim Himpunan mahasiswa Pendidikan Akuntansi (Himadiksi).Populasi penelitian ini adalah seluruh mahasiswa Program Studi Pendidikan Akuntansi yang sekaligus menjadi anggota  Himadiksi IKIP PGRI Madiun angkatan tahun 2010, 2011, dan 2012 dengan jumlah 298 mahasiswa. Teknik pengambilan sampel dilakukan dengan metode purposive sampling sehingga total sampel yang digunakan sejumlah 46 responden. Teknik pengumpulan data dilakukan dengan wawancara dan kuesioner. Metode analisis data yang digunakan adalah regresi berganda.Hasil penelitian menunjukkan bahwa secara secara parsial, variabel kepemimpinan pribadi dan perencanaan tidak berpengaruh terhadap kualitas total tim Himadiksi, hanya variabel perbaikan terus-menerus yang menunjukkan pengaruh positif dan signifikan terhadap kualitas total tim Himadiksi. Hal ini membuktikan bahwa setiap anggota tim selalu terbuka pada kritikan dan memandang setiap masalah yang timbul merupakan suatu kesempatan untuk melakukan perbaikan terus-menerus agar membawa perubahan bagi diri sendiri dan Kualitas Total Tim Himadiksi.
PENGARUH PRAKTIK PENGALAMAN LAPANGAN TERHADAP KINERJA MAHASISWA CALON GURU Hapsari, Pungky; Widhianningrum, Purweni
Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.265 KB) | DOI: 10.26675/jabe.v2i1.6050

Abstract

Penelitian ini bertujuan untuk menguji kompetensi pedagogik, kompetensi profesional, kompetensi sosial, dan kompetensi kepribadian terhadap kinerja  mahasiswa calon guru.  Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Pendidikan Akuntansi IKIP PGRI Madiun angkatan 2008 dan 2009 yang melaksanakan Praktik Pengalaman Lapangan (PPL) di Madiun dengan jumlah 204 mahasiswa. Pengambilan sampel dilakukan dengan metode purposive sampling sehingga total sampel yang digunakan sejumlah 150 responden, sedangkan pengumpulan data dilakukan dengan wawancara dan kuesioner. Metode analisis data yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi sosial dan kompetensi kepribadian berpengaruh positif dan signifikan terhadap kinerja mahasiswa calon guru Program Studi Pendidikan Akuntansi IKIP PGRI Madiun dalam melaksanakan Praktik Pengalaman Lapangan. Sementara itu, kompetensi pedagogik dan kompetensi profesional tidak berpengaruh signifikan terhadap kinerja mahasiswa calon guru
THE CHANGE OF ACCOUNT RECEIVABLE, EQUITY, AND LEVERAGE ON CURRENT RATIO IN MINING FIRMS Maulana, Rizal Achmad; Widhianningrum, Purweni
Journal of Accounting and Business Education 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.855 KB) | DOI: 10.26675/jabe.v1i1.6733

Abstract

This study aims to analyzes the effect of receivables turnover, working capital turnover and debt  ratio to current ratio in mining company. The population in this study are all mining companies listed on the Indonesia Stock Exchange during the period 2011 through 2014, which amounted to 39 companies. The sampling technique in this study used purposive sampling, as many as 14 companies. This study uses multiple linear regression analysis. The results showed that receivable turnover and working capital turnover does not affect the current ratio. While debt ratio significantly influence a companys current ratio. This proves that with high debt ratio, the creditors still believe mining companies in Indonesia. The increase in business scale through volume production capacity and sales are considered able to provide additional corporate earnings impact on the decrease current ratio.Keywords: receivables turnover, working capital turnover, debt ratio, current ratio, mining company.
The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange Indahsari, Lilis Nur; Widhianningrum, Purweni
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.51 KB) | DOI: 10.26675/jabe.v3i1.11555

Abstract

This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research. The population in this research are all listed companies in Indonesia stock exchange during the period of the year 2012-2015. Sampling techniques in this research using the technique of purposive sampling, so that obtained the number of samples as much as 11 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showed that the  environment and social performance have significant impact on the cumulative abnormal return. This indicates that investors are more concerned about social performance because it’s related to the welfare of the community especially employees.