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All Journal BAHASA DAN SASTRA Asian Journal of Aquatic Sciences Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Indonesian Journal of Innovation Studies Apssai Accounting Review (ApAR) Public Accounting and Sustainability
Yani, Indah
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS KESALAHAN KONGJUNGSI PADA KARANGAN DESKRIPSI SISWA KELAS IX SMPN 12 PALU Yani, Indah
BAHASA DAN SASTRA Vol 3, No 1 (2018): Jurnal Bahasa dan Sastra
Publisher : BAHASA DAN SASTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.701 KB)

Abstract

Masalah dalam penelitian ini “Bagaimana bentuk kesalahan kongjungsi koordinatif dan subordinatif pada karangan deskripsi siswa kelas IX SMPN 12 Palu”.Penelitian ini bertujuan mendeskripsikan bentuk kesalahan kongjungsi koordinatif dan subordinatif pada karangan deskripsi siswa kelas IX SMPN 12 Palu.Penelitian ini merupakan penelitian kualitatif deskriptif.Janis data yang diperoleh dalam penelitian ini adalah data tertulis yang bersumber dari karangan deskripsi siswa kelas IX SMPN 12 Palu.Pengumpulan data dilakukan dengan menggunakan metode simak dan teknik catat.Berdasarkan hasil penelitian, diperoleh kesalahan-kesalahan kongjungsi dalam penulisan karangan deskripsi siswa kelas IX SMPN 12 Palu, yang meliputi kesalahanpenulisan kongjungsi dan kesalahan penggunaan kongjungsi.Kesalahan ini disebabkan karena kurangnya pemahaman siswa tentang penulisan yang tidak sesuai dengan kaidah tata bahasa Indonesia.Dalam hal ini, siswa harus dibekali tatacara menulis sebuah karangan menurut kaidah-kaidah yang baik dan benar.Kata Kunci: Kesalahan Kongjungsi, Karangan Deskripsi
Management Control System in Higher Education Institutions and Its Role on Performance: Does Gender Matter? Sofyani, Hafiez; Puji Utami , Tiyas; Yani, Indah
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.116

Abstract

Research aims: This study examines the effect of management control system (MCS) implementation consisting of three dimensions: input, output, and behavioural, on the performance of study programs in private Higher Education Institutions (HEIs). Also, this study tests whether there is a moderating impact of gender. Design/Methodology/Approach: This study uses a questionnaire survey approach and statistical hypothesis testing. The population of this study is permanent lecturers at private HEIs in Indonesia who and are subject to the MCS policy. Meanwhile, the SEM-PLS technique was used to test the hypothesis. Research findings:  Involving 291 lecturers as samples, this study found that in overall data, output and behavioural controls had a positive effect on performance, while input controls did not. The results of moderation testing using a split sampling indicated that in the Male group only behavioural control had a positive influence on performance. Meanwhile, in the female group, behaviour and output control influence performance. In other words, gender moderates the relationship between output control and performance, which means that output control needs to be emphasized more in women. Theoretical contribution/Originality: This study presents a new discussion on how MCS policies aimed at improving the performance of HEIs need to pay attention to gender issues. Practitioner/Policy implication: In fact, women and men have different ways of working and levels of sensitivity in responding to certain information and policies. Therefore, in the case of implementing MCS in HEIs, slight differences in treatment regarding gender differences are needed to make MCS have an optimal impact on performance.
ANALYSIS OF TYPES AND ABUNDANCE OF MICROPLLASTIC IN WATER AND SEDIMENT IN COASTAL WATERS OF PANDAN DISTRICT, CENTRAL TAPANULI REGENCY, NORTH SUMATRA Yani, Indah; Siregar, Yusni; Amin, Bintal
Asian Journal of Aquatic Sciences Vol. 4 No. 3 (2021): December
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/

Abstract

This research was conducted in February 2021 in the coastal waters of Pandan District, Central Tapanuli Regency, North Sumatra Province. The purpose of this study was to analyze the type and abundance of microplastics in water and sediment and to determine the relationship between the abundance of microplastics in water and in sediment. The method used in this research is survey method which is carried out by observing and taking samples directly in the field and followed by laboratory analysis. Based on the results of the study, the highest abundance of microplastics in water was 706.67 particles/m³, and in sediments was 14,193.33 particles/kg. The abundance of microplastics in water and sediment did not differ significantly between stations. Simple linear regression test showed that the abundance of microplastics in water had a weak relationship with the abundance of microplastics in sediments.
Group Counseling with Behavior Contract to Reduce Student Phubbing: Konseling Kelompok dengan Behavior Contract untuk Mereduksi Perilaku Phubbing Siswa Yani, Indah; Hasibuan, Ali Daud
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1701

Abstract

General Background: The widespread use of smartphones has created new behavioral challenges among students, one of which is phubbing, or ignoring others during social interactions due to phone use. Specific Background: Previous studies showed that group counseling helps students address maladaptive behaviors, yet limited research has applied the behavior contract technique in the context of Islamic junior high schools. Knowledge Gap: Few studies have specifically tested the effectiveness of behavior contracts in reducing phubbing at MTs levels. Aims: This study aimed to examine how group counseling with behavior contracts reduces phubbing among eighth-grade students. Results: Using a quasi-experimental design with 16 participants, findings revealed a significant decrease in phubbing scores in the experimental group (from high to low category), compared to the control group. Statistical analysis confirmed meaningful differences with sig < 0.05. Novelty: The research provides new evidence of behavior contract effectiveness in addressing phubbing within the MTs school environment. Implications: The findings suggest that school counselors can adopt behavior contracts as a practical strategy to foster healthier digital behavior and improve face-to-face communication among students. Highlight Students’ phubbing behavior decreased significantly after behavior contract counseling. Group counseling sessions provided structured peer interaction and support. Behavior contracts encouraged commitment and self-control in phone use. Keyword Group Counseling, Phubbing Behavior, Behavior Contract, Student Discipline, Digital Habits
Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness Yani, Indah; Nazaruddin, Ietje
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1769

Abstract

This study aims to empirically examine the direct and indirect effects of interactive control on performance by analysing the role of justice as an intervening variable. This research uses a survey approach by distributing questionnaires directly or online. The research sample obtained was 383 academics at universities throughout Indonesia. Data analysis was carried out using structural equation modelling. The results showed that interactive control has no direct effect on performance. However, interactive control indirectly affects academic performance through fairness. This suggests the importance of improving fairness in effective performance measurement to improve academic performance. The novelty of this study lies in equity as an intervening variable in the relationship between interactive control and performance. The findings of this study provide practical insights for higher education management to implement an interactive control approach that can increase the sense of fairness towards implementing performance measurement systems to impact academic performance positively.
Determinan Akuntabilitas Laporan Keuangan Non Laba dengan Komitmen Organisasi Sebagai Pemoderasi Masjid Kota Yogyakarta Yani, Indah; Fathmaningrum, Erni Suryandari
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16766

Abstract

Latar Belakang: Pada Era Society 5.0 topik yang dibahas dan ditangani tidak hanya pada organisasi laba namun organisasi non laba (masjid) juga memiliki peran penting. Informasi yang disampaikan pada web SIMAS (Sistem Informasi Masjid) belum menampilkan informasi keuangan, sedangkan dari beberapa tanggapan masyarakat mengenai penyampaian laporan keuangan masjid masih sangat sederhana. Sehingga dimungkinkan ada faktor yang dapat mempengaruhi pengurus masjid dalam menyiapkan dan menyampaikan informasi keuangan.Tujuan: Penelitian ini memiliki tujuan untuk mengetahui pengaruh kompetensi sumber daya manusia (SDM), sistem pengendalian internal, pemanfaatan teknologi informasi, peran stakeholder, dan standar pengelolaan terhadap kualitas laporan keuangan dengan komitmen organisasi sebagai pemoderasi. Metode Penelitian: Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan mengumpulkan kuesioner dari pengurus masjid. Selanjutnya dilakukan analisis data dengan menggunakan teknik Partial Least Square (PLS).Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa pemanfaatan teknologi informasi dan kompetensi SDM tidak berpengaruh, sedangkan sistem pengendalian internal, peran stakeholder dan standar pengendalian berpengaruh. Keterbatasan Penelitian: Keterbatasan yang dijumpai dalam penelitian ini adalah penelitian mengenai organisasi nonlaba masjid masih jarang diteliti sehingga sulit mendapatkan referensi literatur, dan peneliti hanya berfokus pada masjid yang berada dilingkungan kota. Keaslian/Kebaruan Penelitian: Penelitian ini membuktikan bahwa peran stakeholder dan standar pengelolaan mampu meningkatkan akuntabilitas laporan keuangan masjid. Sehingga pengurus masjid perlu mendapatkan pelatihan-pelatihan mengenai pembuatan laporan keuangan yang sesuai standar dan mudah dipahami masyarakat.
Etika untuk Profesional Akuntan: Perspektif Tinjauan Pustaka Sistematis Nazaruddin, Ietje; Utami, Evy Rahman; Yani, Indah; Puspa, Dwi Fitri
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.24872

Abstract

Latar Belakang: Di era globalisasi yang penuh tantangan, profesi akuntan harus menjunjung tinggi integritas dan profesionalisme. Tujuan: Penelitian ini bertujuan untuk mengidentifikasi hubungan antara etika, pengambilan keputusan, kualitas audit, dan karakteristik profesional, serta mengeksplorasi strategi yang efektif untuk pendidikan etika.Metode Penelitian: Penelitian ini mengkaji peran etika dalam profesi akuntansi melalui tinjauan literatur pada database Scopus, menganalisis 98 studi dari 2015 hingga 2022 di 27 negara.Hasil Penelitian: Hasilnya menunjukkan tiga klaster: karakteristik profesi akuntan, etika dan pengambilan keputusan, serta etika dan kualitas audit. Pendidikan etika penting untuk meningkatkan sikap profesional, menciptakan ide baru, dan tetap kompetitif.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada tinjauan sistematis terhadap unsur-unsur ini dan fokusnya pada pendidikan etika inovatif dan implikasi etis kepemimpinan dalam akuntansi.
Driving Whistleblowing Intention in Public Sector Organizations: Evidence from Local Government Agencies in Yogyakarta Nazaruddin, Ietje; Ramadhanty, Rahmi; Yani, Indah
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.52

Abstract

Research aims: This study aims to examine the determinants of whistleblowing intentions in the public sector, focusing on organizational commitment, job satisfaction, perceptions of the seriousness of violations, and personal costs associated with whistleblowing. Design/Methodology/Approach: This study employed a quantitative survey method. Questionnaires were distributed to 171 civil servants at the Main Office of the Social Services (CSMO) Agency of the Special Region of Yogyakarta. The data were analyzed using multiple linear regression with the assistance of SPSS. Research findings: This study shows that whistleblowing intention is positively and significantly influenced by organizational commitment (OC), organization’s ethical values (OEV), job satisfaction (JS), and perceptions of the seriousness of violations (SOV). Conversely, perceptions of personal cost (PC) are not found to have a considerable impact. Theoretical contribution/Originality: This study advances whistleblowing research in the public sector by introducing ethical values, demonstrating that moral values, organizational commitment, and job satisfaction are more important than personal costs in shaping whistleblowing intentions. Practitioner/Policy implication: These findings provide a basis for policymakers to design reporting systems that encourage organizational commitment, strengthen ethical values, and create a work environment that supports the courage to report without fear of personal risk.
Co-Authors Bintal Amin Dwi Fitri Puspa, Dwi Fitri Fathmaningrum, Erni Suryandari Hafiez Sofyani Hasibuan, Ali Daud Ietje Nazaruddin Puji Utami , Tiyas Ramadhanty, Rahmi Siregar, Yusni Utami, Evy Rahman Walisyah, Tengku