Garuda - Garba Rujukan Digital

Model Team-Based Learning dan Model Problem-Based Learning Secara Daring Berpengaruh terhadap Kemampuan Berpikir Kritis Siswa Nursulistyo, Emy Dwi; Siswandari, Siswandari; Jaryanto, Jaryanto
Mimbar Ilmu Vol 26, No 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mi.v26i1.32321

Kemampuan berpikir kritis siswa rendah ditandai dengan siswa dalam memberikan penjelasan sederhana, mempertimbangkan kredibilitas sumber informasi dan memberikan alasan terhadap pengambilan keputusan sesuai dengan persoalan atau fenomena yang dihadapi masih kurang. Siswa kesulitan untuk mengidentifikasi, mempertimbangkan dan mengacu pada suatu asumsi. Penelitian ini merupakan jenis penelitian kuantitatif eksperimen. Penelitian ini merupakan jenis penelitian kuantitatif eksperimental. Populasi dalam penelitian ini adalah seluruh siswa kelas XI AKL SMKN I Karanganyar yang terdiri dari 105 siswa. Sampel yang digunakan adalah siswa kelas XI AKL I dan XI AKL III yang masing-masing berjumlah 35 siswa dengan menggunakan purposive sample berdasarkan nilai rata-rata pretest. Pengumpulan data menggunakan tes berbentuk essay. Data dianalisis dengan uji prasyarat analisis berupa uji normalitas dan uji homogenitas. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengaruh penerapan model Team-Based Learning dan model Problem-Based Learning secara daring terhadap kemampuan berpikir kritis siswa dilihat melalui hasil pengujian Independent Sample T-Test yang menunjukkan kemampuan berpikir kritis siswa yang diajar menggunakan model Team-Based Learning memiliki rata-rata lebih tinggi 6,52 poin (rata-rata posttest) dibandingkan dengan model Problem-Based Learning yang dilakukan secara daring. Jadi dapat disimpulkan penerapan model Team-Based Learning lebih dapat meningkatkan kemampuan berpikir kritis siswa dibandingkan model Problem-Based Learning.

10 TAHUN PENELITIAN IFRS DI INDONESIA: A SYSTEMATIC LITERATURE REVIEW Sururi, Rizky Yuniar; Nursulistyo, Emy Dwi
MUARA : Jurnal Manajemen Pelayaran Nasional Vol 7, No 1 (2024): Muara
Publisher : Akademi Pelayaran Nasional Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62826/muara.v7i1.79

Tujuan penelitian ini untuk memberikan gambaran mengenai trend perkembangan penelitian mengenai IFRS di Indonesia. Penelitian merupakan kajian studi literatur dengan pendekatan bibliografi, yang dilakukan terhadap 40 artikel mengenai kajian penerapan IFRS di Indonesia tahun 2012-2022, yang dipublikasikan oleh jurnal nasional terakreditas SINTA 2. Data kemudian dianalisis secara kualitatif. Hasil penelitian adalah selama kurun waktu 2012-2022 terdapat 40 artikel yang mengkaji penerapan IFRS di Indonesia dan dipublikasi di jurnal terakreditas SINTA 2. Topik yang dikaji meliputi perpajakan, audit dan keuangan. Terdapat perubahan trend dalam mengkaji penerapan IFRS di Indonesia. Kajian mengenai hubungan relevansi informasi, kualitas informasi dan penerapan IFRS mengalami penurunan, sedangkan hubungan earning management dengan penerapan IFRS mengalami peningkatan. Mayoritas kajian dilakukan dengan pendekatan kuantitatif. Faktor yang dikaji lebih banyak melibatkan faktor internal dibandingkan faktor eksternal. Faktor internal paling banyak dikaji adalah relevansi nilai, sedangkan faktor eksternal yang paling banyak dikaji adalah kualitas informasi akuntansi. Hasil penelitian mengenai cause dan effect mengenai penerapan IFRS di Indonesia memberikan hasil yang tidak konsisten, baik mengenai ada atau tidak adanya pengaruh (effect vs no-effect) maupun mengenai sifat hubungan antar variabel (positive effect vs negative effect).

The Effect Gender, Tenure on Environmental Disclosure: Evidence in Indonesian Nursulistyo, Emy Dwi; Putri, Gustita Arnawati
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 6 No 1 (2025): JUNE 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v6i1.4836

Environmental sustainability is becoming an important issue for business purposes. This research explores the possible impact of gender and tenure on environmental disclose in Indonesia. Using 141 observation data for the period 2021-2023. This study found that female representation and the length of work experience of directors can influence environmental disclosure. Different from previous studies that examined financial factors, this study examines non-financial factors, namely board of directors diversity. This study contributes to the managerial implications offer a basis for companies to consider the presence of female representation and length of tenure on the board of directors to maintain stakeholder trust. This paper contributes to the existing literature by exploring the impact of female directors and tenure on the relationship with environmental disclose, offering an original perspective

10 TAHUN PENELITIAN IFRS DI INDONESIA: A SYSTEMATIC LITERATURE REVIEW Sururi, Rizky Yuniar; Nursulistyo, Emy Dwi
MUARA Vol 7, No 1 (2024): Muara
Publisher : Akademi Pelayaran Nasional Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62826/muara.v7i1.79

Tujuan penelitian ini untuk memberikan gambaran mengenai trend perkembangan penelitian mengenai IFRS di Indonesia. Penelitian merupakan kajian studi literatur dengan pendekatan bibliografi, yang dilakukan terhadap 40 artikel mengenai kajian penerapan IFRS di Indonesia tahun 2012-2022, yang dipublikasikan oleh jurnal nasional terakreditas SINTA 2. Data kemudian dianalisis secara kualitatif. Hasil penelitian adalah selama kurun waktu 2012-2022 terdapat 40 artikel yang mengkaji penerapan IFRS di Indonesia dan dipublikasi di jurnal terakreditas SINTA 2. Topik yang dikaji meliputi perpajakan, audit dan keuangan. Terdapat perubahan trend dalam mengkaji penerapan IFRS di Indonesia. Kajian mengenai hubungan relevansi informasi, kualitas informasi dan penerapan IFRS mengalami penurunan, sedangkan hubungan earning management dengan penerapan IFRS mengalami peningkatan. Mayoritas kajian dilakukan dengan pendekatan kuantitatif. Faktor yang dikaji lebih banyak melibatkan faktor internal dibandingkan faktor eksternal. Faktor internal paling banyak dikaji adalah relevansi nilai, sedangkan faktor eksternal yang paling banyak dikaji adalah kualitas informasi akuntansi. Hasil penelitian mengenai cause dan effect mengenai penerapan IFRS di Indonesia memberikan hasil yang tidak konsisten, baik mengenai ada atau tidak adanya pengaruh (effect vs no-effect) maupun mengenai sifat hubungan antar variabel (positive effect vs negative effect).

Digital Transparency and Firm Value: Their Influence on Voluntary Disclosure in Indonesian Companies Nursulistyo, Emy Dwi; Arifna Putri, Ade Aisya
International Journal of Natural Science and Engineering Vol. 9 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijnse.v9i1.98439

Voluntary disclosure is an essential aspect for companies to measure sustainability and corporate responsibility for the environment. This study aims to examine whether there is an influence between firm value and the availability of the company's website on voluntary disclosure. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2024 with purposive sampling. Observation data amounted to 92 non-financial companies. Data were collected from the company's financial statements and annual reports. Multiple regression tests were used to analyze this research. The results showed that the presence of firm value and company website has a significant effect on voluntary disclosure. This finding indicates that firm values and company websites influence voluntary disclosure. Digital transparency has a significant role in encouraging voluntary disclosure by firms in Indonesia; increased digital transparency not only strengthens stakeholder trust but also positively contributes to increased firm value. In conclusion, digital transparency significantly increases firm value through a positive influence on the level of voluntary disclosure. The findings suggest that companies in Indonesia that effectively implement digital transparency tend to be more open in disclosing information, thereby strengthening investor confidence and improving corporate reputation. The implication is that increased digital transparency may encourage companies in Indonesia to make more extensive and accurate voluntary disclosures. This ultimately contributes to increased firm value through the creation of investor confidence and information efficiency in the market.

Perbandingan Penerapan Perhitungan Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada KTH Lentera 03 Kota Madiun rahmawati, labbaika dwi ayu; Saputra, Zaim Arif Eko; Nursulistyo, Emy Dwi; Murti, Galuh Tiara; Arista, Denty; Seto, bayu; Nugrahaningsih, Putri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3251

Sektor agrikultur di Indonesia memiliki peran strategis, namun perlakuan akuntansi atas aset biologis seringkali menjadi tantangan, terutama bagi kelompok tani seperti KTH Lentera 03 Kota Madiun. Sebelum efektifnya PSAK 69: Agrikultur pada 1 Januari 2018, aset biologis umumnya dicatat menggunakan PSAK 16: Aset Tetap. Penelitian ini menganalisis perbandingan perlakuan akuntansi aset biologis pada Kelompok Tani Hutan (KTH) Lentera 03 Kota Madiun berdasarkan PSAK 16 dan PSAK 69, serta menguji dampaknya terhadap kualitas pelaporan keuangan. Di era bisnis digital, kualitas data keuangan merupakan fondasi utama untuk pengambilan keputusan strategis berbasis data. Metode yang digunakan adalah deskriptif komparatif, didukung dengan analisis kuantitatif dari 43 responden KTH Lentera 03. Teknik Analisis Data yang digunakan yaitu Uji korelasi Pearson. Hasil uji korelasi Pearson menunjukkan bahwa penerapan PSAK 69 (Total X2) memiliki hubungan yang sangat kuat dan signifikan dengan Kualitas Pelaporan Keuangan (Total Y) (r = 0.871, p = 0.000). Angka ini jauh lebih tinggi dibandingkan dengan korelasi PSAK 16 (r = 0.490, p = 0.001) terhadap kualitas pelaporan. Temuan ini menegaskan bahwa pengukuran aset biologis berbasis nilai wajar (PSAK 69) menghasilkan data yang lebih relevan untuk KTH, yang sangat penting sebagai input bagi sistem Artificial Intelligence (AI) dan perencanaan bisnis. KTH Lentera 03 disarankan untuk mengadopsi penuh PSAK 69 guna meningkatkan relevansi data keuangannya.

The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review Nursulistyo, Emy Dwi; Aryani, Y Anni; Bandi, Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.27974

This study aims to provide a systematic review of research on carbon emission disclosures in the context of Indonesia. Thirty articles published in Indonesian Journals indexed by Science and Technology Index (SINTA) were selected using mapping approach (charting the field). The review found that 87% of the studies employing secondary data based quantitative method, while the other 10% studies used survey method. The resarch findings also revealed two group of determinants of carbon emission disclosure in Indonesia. 53% of the reviewed articles tested the impact of non-financial variables, for example firm age, type of industry. Meanwhile, 47% of the studies investigated the influence of financial variables (for example, leverage, firm value, and profitability) for the carbon emission disclosure. The results of this study provide an updated evaluation of prior studies and research agend for further research in carbon emission.

A FINANCIAL TRANSFORMATION OF MSMES THROUGH DIGITALIZATION IN MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Nursulistyo, Emy Dwi; Arista, Denty; Tiara Murti, Galuh; Saputra, Zaim Arif Eko; Seto, Bayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18725

Micro, Small, and Medium Enterprises (MSMEs) in Madiun Regency face significant challenges in financial management, which is still predominantly manual, resulting in low accountability and difficulties in accessing financing. This community service activity aims to transform MSME financial governance through digitalization by implementing and providing assistance in the use of the MOFIN UMKM (Modern Finance) website. The implementation method consists of three stages: (1) initial observation through the distribution of questionnaires to MSMEs; (2) development of the MOFIN UMKM website as a financial reporting platform; and (3) intensive assistance in the use of the MOFIN UMKM website. This program is a collaboration between academics and the Madiun Regency Government. Evaluation results from 31 post-assistance questionnaires show that MSMEs greatly benefited from the digitalization of financial reporting using the MOFIN UMKM website. The platform simplifies transaction recording and the preparation of financial reports. The active collaboration between academia and the local government in developing and implementing the MOFIN UMKM website has proven to be an effective solution for modernizing MSME financial reporting in Madiun Regency.

Biological Assets Accounting for Patchouli MSMEs: Enhancing Financing and Exports Nugrahaningsih, Putri; Saputro, Zaim Arif Eko; Tiaramurti, Galuh; Rahmawati, Labbaika Dwi Ayu; Arista, Denty; Nursulistyo, Emy Dwi; Seto, Bayu
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.003

Purpose: this article observes the transformation of Patchouli MSMEs accounting through introduction of PSAK 241 and its contribution towards access to finance and export capacity upgrading.Method: qualitative case study using in-depth interviews, direct observation, and documentation as sources of data.Results: implementing PSAK 241 will enhance the quality of financial reporting because it can appropriately present Biologic Assets and increasing the trust from financing Institutions as well as business partners.Novelty: deep analyze at PSAK 241 implementation in small business farm with biological assets like patchouli.Contribution: provide practical guidance to help MSMEs comply with accounting regulations. Abstrak: Akuntansi Aset Biologis untuk UMKM Patchouli: Peningkatan Pembiayaan dan EksporTujuan: untuk mengamati transformasi akuntansi UMKM Patchouli melalui pengenalan PSAK 241 dan kontribusinya terhadap akses ke pembiayaan serta peningkatan kapasitas ekspor.Metode: studi kasus kualitatif menggunakan wawancara mendalam, pengamatan langsung, dan dokumentasi sebagai sumber data. Hasil: dengan menerapkan PSAK 241, pelaporan keuangan akan menjadi lebih berkualitas karena dapat secara tepat menyajikan Aset Biologis, yang meningkatkan kepercayaan dari lembaga pembiayaan serta mitra bisnisKebaruan: melakukan analisis mendalam terhadap PSAK 241 pada usaha kecil di sektor pertanian yang memiliki aset biologis seperti patchouli.Kontribusi: memberikan panduan praktis untuk membantu UMKM mematuhi peraturan akuntansi.

The Effect of Directors’ Educational Background and Return on Assets on Carbon Emission Disclosure: Evidence from Non-Financial Companies in Indonesia Nursulistyo, Emy Dwi; Subangkit, Andreas; Anekawati, Fitri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7742

Carbon emission disclosure has become a global issue as part of business sustainability practices. This study aims to examine the effect of directors’ educational background on carbon emission disclosure in non-financial industries in Indonesia. Educational background is reflected in board diversity, particularly directors with financial education such as economics, management, and accounting. This research employs a quantitative approach using secondary data derived from annual reports and/or sustainability reports of non-financial companies in Indonesia from 2019 to 2025. The population consists of all companies listed on the Indonesia Stock Exchange during the period. The sample includes 72 non-financial companies from sectors such as basic materials, consumer non-cyclical, consumer cyclical, energy, industrials, infrastructure, property and real estate, as well as transportation and logistics, selected using purposive sampling. The results indicate that directors’ educational background has a positive effect on carbon emission disclosure, as shown by a significance value of 0.0009 (< 0.05). Meanwhile, return on assets (ROA) has no significant effect on carbon emission disclosure, with a significance value of 0.9346 (> 0.05). These findings suggest that non-financial factors, particularly the educational background of directors, play a more important role in encouraging environmental disclosure. The study is expected to provide insights for companies in making strategic decisions, especially in considering the representation of directors with financial educational backgrounds as part of their commitment to business sustainability.

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