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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Dinamika Pendidikan JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Innovative Journal of Curriculum and Educational Technology Jurnal ASET (Akuntansi Riset) AFEBI Islamic Finance and Economic Review Journal of Education Technology Research In Management and Accounting (RIMA) JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Jurnal Panjar: Pengabdian Bidang Pembelajaran Jurnal AbdiMU Journal of Economic Education and Entrepreneurship Studies Accounting Analysis Journal Ecoducation Jurnal Bina Desa Research In Management and Accounting (RIMA)
Sari, Puji Novita
Universitas Sebelas Maret
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Village Management Predictors with Work Motivation as a Moderating Factor Susilowati, Nurdian; Mulyono, Maya Diantari; Mahmud, Amir; Sari, Puji Novita
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.66570

Abstract

This research aims to analyze the impact of village apparatus competence (VAC), organizational commitment (OC), and the whistleblowing system (WS) on village financial management (VF), with work motivation (WM) as a moderating variable. This research is quantitative and uses a causal approach. The populations of this research are village official in Sragi District, with a total sample of 112 respondents. The sampling technique used is purposive sampling. Data were analyzed using descriptive and moderation regression analysis (MRA) with the SmartPLS analysis tool. The research results show that village apparatus competence, organizational commitment, and the whistleblowing system have affects on village financial management. Work motivation can moderate and strengthen the relationship between organizational commitment and village financial management. Besides, it does not strengthen the relationship between whistleblowing on village financial management. This research makes a valuable contribution to the accounting field, particularly in the context of public sector organizations, by applying Stewardship theory. It applies the relationship of collaboration between the steward and the principal to accomplish the village's objectives. The orisinality of this research lies in the incorporating of a whistleblowing system and work motivation as the moderation factors.
Communication Skill, Student Engagement and Self-Efficacy: Flow on Effect on Student Online Learning Susilowati, Nurdian; Mahmud, Amir; Sari, Puji Novita
Journal of Education Technology Vol. 6 No. 1 (2022): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jet.v6i1.41941

Abstract

The transition from offline learning to online learning needs to be researched comprehensively. Accounting lessons, which were originally conducted face-to-face, were finally conducted online due to the COVID-19 pandemic. This study examines online learning using google meet on communication skills, student engagement, and student self-efficacy. The subjects of this study were students who took public sector accounting courses in their second year of study. Data collection was carried out using a google form distributed in public sector accounting classes. Paired t-test was used to analyze 120 student responses. The findings show that students' communication skills in online learning are increasing. Students can express their opinions and ideas using oral, written, and group presentations. However, online learning did not contribute to student engagement and student self-efficacy. They do not have clear learning targets because they do not have the pressure to be involved in online classroom activities. This implies that students have not realized that they should be involved in online learning. Other causes include low supervision by lecturers, and low awareness of students to learn. In addition, students are also unsure of their ability to do academic assignments. Based on these findings, this study provides significant implications for students and lecturers in choosing and using more appropriate online learning strategies to improve communication skills, student engagement, and self-efficacy.
CAN IMPRESSION MANAGEMENT MODERATE THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE AND COST OF EQUITY? Santoso, Arif; Rahayu, Selvia; Sari, Puji Novita
Research In Management and Accounting (RIMA) Vol. 7 No. 1 (2024): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i1.5507

Abstract

Stock market financing access plays an important role in sustainable business resilience and financial performance. In the Covid-19 pandemic, the banking sector has the potential to bear high equity costs commensurate with the risk. Impression management as a corporate communication strategy can maintain shareholder perception of corporate risk. The study aims to examine the effect of impression management in moderating the relationship between financial performance and cost of equity. The study consists of 228 bank-year observations on the Southeast Asian stock exchanges for 2020-2022. Data was obtained from the Annual Report, Integrated Report, and Form 56-1 One Report. This study examines separate companies that use one-tier and two-tier board systems. The findings indicate that improvements in financial performance had a negative impact on equity costs in Indonesia but a positive impact in Thailand, Singapore, Malaysia, and the Philippines. ROA and ROE only had a beneficial influence on Indonesia. The independent Board’s relationship to the cost of equity was not demonstrated. This study supports the idea that impression management improves the relationship between pandemic-related changes in financial performance and the cost of equity. The practical implications are that companies with negative changes in performance that also have proper impression management can attract investors with lower equity costs.
Why Instrument Needs to be Revised? An Experience in Developing Digital Creativity Instrument with The Expert Judgement Sari, Puji Novita; Siswandari, Siswandari; Sangka, Khresna Bayu
Dinamika Pendidikan Vol 18, No 2 (2023): December 2023
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v18i2.48024

Abstract

Creativity plays a crucial role in 21st-century learning, particularly in its integration with technology. The fusion of digital technology and creativity forms the emerging domain known as digital creativity. This study aimed to assess the instrument development stages of digital creativity, describe the creative products produced by students, and identify the ranking indicators of digital creativity. The research design involved the development of a digital creativity assessment instrument for accounting students, employing quantittaive descriptive research. The research subjects consisted of five experts and 177 accounting students. Data collection techniques included the Planel Expert Judgment and student performance assessments. Data analysis techniques involved Aiken's V and Consistency Reliability using the Inter-Rater Reliability, which employs the Interclass Correlation Coefficient (ICC). The results revealed that digital creativity intrument in this study was adopted and developed from Cropley Cropley (2008), Guan et al. (2021), Haller et al. (2011) and Canina Bruno (2021). The value of V and ICC values for the research instrument, focusing on instructions, language use, and content, were accepted with revisions. Similarly, the V and ICC values for the 29 indicators/items assessing digital creativity were accepted with revision. This indicate that the instrument is well-suited for measuring digital creativity, given its strong validity and reliability. Among the digital creativity indicators, the highest and lowest rangkings were associated with ethical and sustainable learning and convincingness. The three most frequently used applications by students are Capcut, Canva, and Microsoft PowerPoint.
Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak Arief, Sandy; Mahmud, Amir; Susilowati, Nurdian; Sari, Puji Novita
Jurnal Bina Desa Vol. 7 No. 1 (2025): Vol 7 No 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jurnalbinadesa.v7i1.21466

Abstract

The Village Law provides villages with the freedom to manage their finances independently. However, tax management and compliance with tax provisions still face challenges. Many village officials, especially village treasurers, do not yet understand the correct tax procedures, such as determining taxable objects and proper calculations. The purpose of this service is to provide education and training on understanding taxation, especially VAT, Income Tax, and correct tax calculation practices. The methods used are socialization, training, and mentoring targeting the Jatijajar Village officials, Bergas District, Semarang Regency. The results of the service show that 75% of village officials have been able to calculate taxes in accordance with applicable provisions. From this, there is an increase in tax accuracy and compliance, as well as more reliable and relevant village financial reports. It is recommended that further mentoring be carried out regarding tax reporting and preparation of SPT so that village officials can carry out tax obligations more efficiently and on time.
Pemberdayaan Perempuan Muda Hindu Melalui Bengkel Penulisan Esai Sebagai Upaya Penguatan Literasi dan Ekspresi Intelektual Yani, Ni Luh Sinta; Sari, Puji Novita; Paramita, Septiannisa; Azis, Maghfirah Sari; Alrizqi, Damas Gianlugi
Jurnal Bina Desa Vol. 7 No. 3 (2025): Vol 7 No 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jurnalbinadesa.v7i3.34191

Abstract

This community service program aims to empower young Hindu women through an essay writing workshop as an effort to strengthen literacy and intellectual expression. The background of this activity lies in the low ability of young Hindu women to write essays systematically, despite their high interest in writing. The method applied was Participatory Action Research (PAR), consisting of several stages: needs identification, activity planning, workshop implementation, reflection, evaluation, and follow-up in the form of publication of participants’ works. The program was carried out over eight weeks and involved young Hindu women facilitated by KMHDI. The results indicated significant improvement in participants’ literacy skills, particularly in essay structure, argumentation, and confidence in presenting ideas. Several participants successfully produced their first essays, some of which were published in KMHDI’s internal media. The implication of this program is the creation of a space for actualization that encourages young Hindu women to become more critical, reflective, and active in contributing to intellectual public discourse. 
President Commissioner Attributes and Climate Change Disclosure: Evidence from Indonesian Banking Companies Susilowati, Nurdian; Mahmud, Amir; Santoso, Arif; Sari, Puji Novita; Lestari, Sari
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.7836

Abstract

In recent years, there has been an increased demand for information regarding companies’ risk management efforts and opportunities related to climate change. The lack of concrete evidence about companies’ efforts to address the impacts of climate change highlights the importance of climate change disclosure. The purpose of this study is to examine the influence of the attributes of the president commissioners (gender, age, and nationality) on climate change disclosure. Method: The study focuses on listed entities within the banking sector from 2020 to 2022 using a quantitative research methodology. The purposive sampling technique was used to gather a sample size of 129 observations. The data was analyzed using Stata 16. Findings: The results indicate that companies with female president commissioners tend to disclose less about climate change, while age and foreign nationality positively impact disclosure. These findings align with the upper-echelon theory and have significant practical implications. They underscore the need for policymakers to consider the president commissioner’s characteristics when developing strategies to promote climate change disclosure, given the growing importance of sustainability concerns. The robustness checks on the regression results consistently support these findings. Novelty: The president commissioner plays a crucial role in determining the success of climate change disclosure. Previous studies have analyzed commissioners’ educational backgrounds, while other crucial traits for supporting climate change disclosure, such as gender, age, and nationality, still lack empirical evidence. Additionally, there is still little attention given to the banking industry.
Ketahanan Badan Usaha Milik Desa : Peningkatan Kapasitas dalam Analisis Bisnis dan Pelaporan Keuangan Mahmud, Amir; Susilowati, Nurdian; Ridloah, Siti; Santoso, Arif; Sari, Puji Novita
Jurnal AbdiMU (Pengabdian kepada Masyarakat) Vol. 5 No. 2 (2025): November
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/abdimu.v5i2.1587

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in enhancing village economic independence, but they still face challenges in management and accounting governance. BUMDes Kaya Guna in Kalisidi Village, Semarang Regency, is one example facing issues with business management and financial record-keeping, which are still done manually. This community service program aims to strengthen the business and financial management capabilities of the BUMDes Kaya Guna board through the Participatory Rural Appraisal (PRA) approach. Activities were conducted in the form of counseling, training, and mentoring, focusing on Break-Even Point (BEP) analysis, Return on Investment (RoI), Payback Period (PP), basic accounting concepts, and the implementation of computerized accounting based on SAK ETAP. The results of the activities showed an improvement in participants' understanding of how to prepare business feasibility analyses and more systematic financial reports. Positive feedback from the management and the Village Head of Kalisidi underscored the program's benefits in strengthening healthy, transparent, and accountable business management. The evaluation also identified challenges such as technological limitations and initial lack of understanding, which were addressed through intensive mentoring. Overall, the program successfully enhanced the managerial and accounting capacities of the BUMDes Kaya Guna management team and supported the realization of sustainable BUMDes governance.
Entrepreneurial Character Formation within Families and Its Implications for Community Empowerment Rustang, Nur Amang; Yani, Ni Luh Sinta; Sari, Puji Novita
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.11266

Abstract

This study examines the formation of entrepreneurial character within families and its broader impact on community development. Using a qualitative research approach, data were collected through observations, in-depth interviews, questionnaires, and documentation involving 43 respondents from a family-based community setting. Data were analyzed through systematic qualitative procedures to capture patterns of entrepreneurial character formation and its perceived outcomes. The findings reveal that families play a central role in cultivating core entrepreneurial values, including perseverance, discipline, high motivation, honesty, commitment, cooperation, leadership, responsibility, and risk-taking behavior. These values are deeply embedded in daily family practices and contribute to the sustainability of economic activities within the community. However, several entrepreneurial traits remain underdeveloped, particularly creativity, innovation, independence, communication skills, and curiosity, which may limit further entrepreneurial growth. In terms of impact, the formation of entrepreneurial character within families contributes positively to improved household welfare, job creation, skill enhancement, and the establishment of a more harmonious and resilient community. This study highlights the strategic importance of family-based entrepreneurial education as a foundation for long-term community empowerment and inclusive economic development.
Model STEAM sebagai Strategi Pembelajaran Abad 21: Pengaruhnya terhadap Kreativitas dan Kemampuan Pemecahan Masalah Mahasiswa Pendidikan Ekonomi: The STEAM Model as a 21st-Century Learning Strategy: Its Impact on the Creativity and Problem-Solving Skills of Economic Education Students Yani, Ni Luh Sinta; Sari, Puji Novita
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i3.2434

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas model pembelajaran STEAM (Science, Technology, Engineering, Art, and Mathematics) dalam meningkatkan kreativitas dan kemampuan pemecahan masalah ekonomi mahasiswa Pendidikan Ekonomi. Penelitian menggunakan desain quasi-eksperimen dengan pendekatan pretest-posttest control group design. Subjek penelitian terdiri atas dua kelas yang dipilih secara acak, yaitu kelompok eksperimen yang mendapatkan pembelajaran berbasis proyek dengan model STEAM dan kelompok kontrol yang menerima pembelajaran konvensional. Data dikumpulkan melalui tes kreativitas dan tes kemampuan pemecahan masalah ekonomi, kemudian dianalisis menggunakan paired sample t-test dan independent sample t-test. Hasil penelitian menunjukkan bahwa penerapan model STEAM berpengaruh signifikan terhadap peningkatan kreativitas (p<0,001) dan kemampuan pemecahan masalah (p<0,001). Kelompok eksperimen menunjukkan peningkatan lebih tinggi dibandingkan kelompok kontrol, dengan rata-rata peningkatan kreativitas sebesar 36,4% dan kemampuan pemecahan masalah sebesar 20,9%. Temuan ini menegaskan bahwa integrasi elemen seni, kolaborasi, dan konteks autentik dalam pembelajaran ekonomi mampu memperkuat higher-order thinking skills. Penelitian ini merekomendasikan pengembangan model STEAM-PjBL secara lebih luas pada mata kuliah ekonomi lain serta pelibatan teknologi analisis data sebagai strategi penguatan literasi ekonomi digital.
Co-Authors - FACHRURROZIE Agus Wahyudin Ahmad Nurkhin Alrizqi, Damas Gianlugi Amir Mahmud Anna Kania Widiatami Arif Santoso Arif Santoso Azis, Maghfirah Sari Ida Nur Aeni Indah Anisyukurillah Kardiyem Kardiyem Khresna Bayu Sangka, Khresna Bayu Lyna Latifah Mulyono, Maya Diantari Nurdian Susilowati Paramita, Septiannisa Rahayu, Selvia Rustang, Nur Amang Sandy Arief Sari Lestari Selvia Rahayu Siswandari Siswandari, Siswandari Siti Ridloah Srimaryani, Srimaryani Susmy Lianingsih Triyono Triyono Yani, Ni Luh Sinta Yulia Sandra Sari