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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ketahanan Nasional JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Jurnal Sosial dan Teknologi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Adpebi International Journal of Multidisciplinary Sciences
Ayu Chairina Laksmi, Ayu Chairina
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice

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Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning Rizki Hamdani; Ayu Chairina Laksmi; Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4409

Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
The Effect of Profitability, Leverage, Liquidity, and Green Accounting on Corporate Social Responsibility Disclosures: Study on Mining Companies Listed on the Indonesia Stock Exchange from 2016 to 2020 Ayu Chairina Laksmi; Imtiyas Ula Dhiya Hanin
Jurnal Aplikasi Bisnis Vol. 19 No. 2 (2022): Volume 19 No. 2, Desember 2022
Publisher : Program Diploma III Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol19.iss2.art8

Abstract

A company will maintain their existence and build a favorable image in public's eyes by fulfilling their social and environmental responsibilities as consequences of their expanding business. The Indonesian government through Law No. 32 of 2009 asserts the importance of balancing natural resource management, utilization of natural resources and human interests. However, there are still violations in the utilization of Indonesia's natural resources, especially in mining companies. This study aims to investigate whether profitability, leverage, liquidity, and green accounting affect Corporate Social Responsibility (CSR) disclosure in mining companies listed in the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This study used quantitative method and secondary data; namely annual reports of mining companies that are listed in the IDX and were analysed using SPSS software program. Multiple linear regression analysis was used to analyse the data. Samples of this study were obtained through purposive sampling technique. The results demonstrate that green accounting have a positive and significant effect on Corporate Social Responsibility Disclosure. Meanwhile, leverage, profitability and liquidity do not show any effects on CSR disclosure.
Pengaruh persepsi manfaat, kemudahan penggunaan, risiko terhadap minat menggunakan dompet elektronik Muhammad Farid Iffat; Ayu Chairina Laksmi
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art50

Abstract

This study aims to analyse and determine the variables perceived benefits, perceived ease of use, perceived risk can influence people's interest in using electronic wallet services. This research was conducted using a quantitative method using a questionnaire distributed online. The number of respondents in this study was 265 in the people of Medan City. This study uses data analysis with Structural Equation Modelling analysis with the Partial Least Square (PLS) method assisted by SmartPLS 3.0 software. The results of this study indicate that perceived benefits, perceived ease of use, and perceived risks have a positive and significant impact on the intention to use electronic wallets.
Analisis Efektivitas Pada Sistem Akuntansi Penggajian Di PT “SKU" Muhammad Naufal Qais; Ayu Chairina Laksmi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Oktober : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i4.478

Abstract

This study intends to find out how the payroll system at PT "S". The location of this research was carried out at PT "S" Samarinda. The method used by researchers is qualitative and the technique used is by interviewing PT "S" employees. The results showed that the cause of the delay in payroll was due to the director's financial problems which could not be explained due to company privacy. Therefore this researcher is interested in knowing the results of the reconciliation between the owner and PT "S". But there are still a few weaknesses, namely the financial section still has payroll calculation errors.
Pottery MSMEs in Kasongan, Bantul, and Behavioral Intention to Use E-Wallet Ayu Chairina Laksmi; Lintang Sekar Piniji
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.283

Abstract

The purpose of this study is to describe pottery MSMEs in Kasongan, Bantul and their behavioral intention to use e-wallet. E-wallet is an electronic wallet that helps speed up transaction activities of its users. Technological updates make it easier for people to carry out financial activities wherever they are and at any time and using e-wallets will make it easier for their users to improve and update their business transactions. The population in this study is pottery MSMEs players in Kasongan, Bantul who have not used e-wallet before. This study uses qualitative research methods and employs semi-structured interviews to collect data from 10 pottery MSMEs players in Kasongan, Bantul. The results of this study indicate that pottery MSMEs players in Kasongan, Bantul, are still limited in terms of technology use and e-wallet use for their business. However, the findings of this study also show that pottery MSMEs players in Kasongan, Bantul, have the behavioral intention to use e-wallet to facilitate their business transactions.
Analisis Financial Target, Financial Stability, dan Ineffective Monitoring yang mempengaruhi Kecurangan Pelaporan Keuangan Prima Kharisma; Ayu Chairina Laksmi
Jurnal Sosial Teknologi Vol. 3 No. 3 (2023): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v3i3.653

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh target keuangan, stabilitas keuangan dan tidak efektifnya pemantauan pelaporan keuangan fraud. Sampel yang digunakan adalah perusahaan farmasi yang tercatat di Bursa Efek Indonesia (BEI) untuk peiod 2016-2020. Sampel penelitian diambil dengan purposive sampling. Hasil penelitian menunjukkan bahwa target keuangan berpengaruh positif terhadap pelaporan keuangan fraud. Sementara itu, stabilitas keuangan dan pemantauan yang tidak efektif tidak berpengaruh positif terhadap pelaporan keuangan yang curang.
Co-Authors Adella Puspita Hasri Ahmad Syarif Kurniawan Diki Ferdiana Imtiyas Ula Dhiya Hanin Indah Suciati Lintang Sekar Piniji Muhammad Farid Iffat Muhammad Naufal Qais Prima Kharisma Raidho Satria Febrian Rizki Hamdani Savero Izkha Al Hafis Umairoh Ayunda Fitri Wirawan Hardinto