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Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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EFEKTIFITAS PETA KONSEP DALAM PEMBELAJARAN MATA KULIAH DASAR AKUNTANSI Fachrurrozie, Fachrurrozie; Wahyuningrum, Indah Fajarini Sri
Dinamika Pendidikan Vol 5, No 2 (2010): December 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Understanding and learning accounting should be done in a systematic, gradual, perseverant and precision way, because accounting consists of complex concept, analysis and skills. Accounting should be studied systematically because it has the sequential inter-related material i.e. started from the identification of the account name of an existing transaction which can be seen in the transaction, journal, general ledger, balance sheet, adjustment, work sheets, preparation of financial statements, closing entry, posting adjustment and closing journals to ledgers, trial balance after closing, and  ended with the journal inverting. To obtain the optimal learning achievement of accounting, accounting students must study thoroughly about the concepts of accounting, as well as trying to understand the relationships among the concepts of accounting, because accounting concepts are related to each other. This research would test the use of maps concept as an alternative media to learn the basic concepts, especially on accounting classification account. The population was also the subject of this research,  they were the 1st semester students  of S1 Accounting Program, Economics Faculty, UNNES in the academic year of  2010/2011. There were 2 classes, the first class was the control class and second class was the experimental class. The control class used the conventional methods in the learning process on the other hand; the experiment class used maps concept in the learning process. The results showed that in experimental class which used maps concept as the media to learn the accounting classification of accounts proved to be more effective than the control class that did not use maps concept as the media in the learning process. 
EFEKTIFITAS PETA KONSEP DALAM PEMBELAJARAN MATA KULIAH DASAR AKUNTANSI Fachrurrozie, Fachrurrozie; Wahyuningrum, Indah Fajarini Sri
Dinamika Pendidikan Vol 5, No 2 (2010): December 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v5i2.4925

Abstract

Understanding and learning accounting should be done in a systematic, gradual, perseverant and precision way, because accounting consists of complex concept, analysis and skills. Accounting should be studied systematically because it has the sequential inter-related material i.e. started from the identification of the account name of an existing transaction which can be seen in the transaction, journal, general ledger, balance sheet, adjustment, work sheets, preparation of financial statements, closing entry, posting adjustment and closing journals to ledgers, trial balance after closing, and  ended with the journal inverting. To obtain the optimal learning achievement of accounting, accounting students must study thoroughly about the concepts of accounting, as well as trying to understand the relationships among the concepts of accounting, because accounting concepts are related to each other. This research would test the use of maps concept as an alternative media to learn the basic concepts, especially on accounting classification account. The population was also the subject of this research,  they were the 1st semester students  of S1 Accounting Program, Economics Faculty, UNNES in the academic year of  2010/2011. There were 2 classes, the first class was the control class and second class was the experimental class. The control class used the conventional methods in the learning process on the other hand; the experiment class used maps concept in the learning process. The results showed that in experimental class which used maps concept as the media to learn the accounting classification of accounts proved to be more effective than the control class that did not use maps concept as the media in the learning process. 
The Effect of IFRS Convergence toward Earnings Management with Managerial Ownership as a Moderating Variable Wahyuningrum, Indah Fajarini Sri; Rizqi, Dessy Munfa’ati
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.21468

Abstract

This study aims to determine the effect of IFRS convergence on earnings management using corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015-2017. This study used a purposive sampling method to select 38 companies with 114 units of analysis. The results indicate that IFRS convergence do not affect earnings management. The results also show that managerial ownership and auditor quality cannot moderate the influence of IFRS on earnings management. Meanwhile, the number of audit committee meetings can alter the effect of IFRS convergence on earnings management.
Factors Affecting Corporate Social Responsibility (CSR) Disclosure Oktavianawati, Leny; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.22745

Abstract

The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.
Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange Istiqomah, Istiqomah; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.30019

Abstract

This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc
The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

Abstract

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender
The Role of Organizational Culture in Moderating Budget Performance Determinants Wulandari, Retno Asih; Khafid, Muhammad; Sri Wahyuningrum, Indah Fajarini
Journal of Economic Education Vol 9 No 2 (2020): December 2020 - Article In Press
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i2.41413

Abstract

This research was conducted to identity the influence ofquality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. In addition, this research was conducted to identity the influence of moderating variables of organizational culture on the relationship between quality of human resources, the quality of budgeting and the quality of the internal control systemhas a effectbudget performance. The design research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the State University in Semarang City. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA) with application program SPSS. The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. The organizational culture as a moderating variable is proven to moderate the influence of quality, the budgeting quality, and the internal control system quality on budget performance.
Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX) Putri, Nilam; Wahyuningrum, Indah Fajarini Sri
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29582

Abstract

This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are industrial companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, large companies pay more attention to the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.
Factors Affecting Corporate Social Responsibility (CSR) Disclosure Oktavianawati, Leny; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.22745

Abstract

The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.
Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange Istiqomah, Istiqomah; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.30019

Abstract

This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Amal, Muhammad Ihlashul Andryan Setyadharma Anwar Zahid Asrori Asrori Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fian Tri Rohmah Fitrarena Widhi Rizkyana I N Kayati istiqomah istiqomah Jati, Kuat Waluyo Linda Agustina Lisdiana Lisdiana M Akmal Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nilam Putri Niswah Baroroh Oktavianawati, Leny Prabowo Yudo Jayanto Putri, Nilam Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizqi, Dessy Munfa’ati Safitri, Lisdiana Shanty Oktavilia Siti Markhamah Sriningsih Sriningsih Suci Sularsih Sukirman - Tania Wicaksana Yuneldi Trisni Suryarini Wulandari, Retno Asih