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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan Akuntansi (JPAK) Jurnal Pendidikan Indonesia JPM17: Jurnal Pengabdian Masyarakat EQUILIBIRIA AKRUAL: Jurnal Akuntansi Jurnal Abadimas Adi Buana JURNAL PENDIDIKAN TAMBUSAI Share : Journal of Service Learning Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Education Management and Social Science Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Abdimas Sangkabira Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis FISCAL: Jurnal Akuntansi dan Perpajakan E-JURNAL AKUNTANSI
Maria Asumpta Evi Marlina
Universitas Ciputra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Accounting Active Learning dan Hasil Pembelajarannya: Studi Kasus pada Universitas Berbasis Kewirausahaan Evi Marlina, Maria Assumpta; Maichal, Maichal
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p82-94

Abstract

AbstractThis research is conducted to enlarge the perception of Accounting Study Program students to their experience by using active learning method of learning (AAL) and learning outcomes. The AAL method is an accounting learning method that integrates accounting education with entrepreneurship education. The method used is by using triadik Rae model which is used as a tool in doing analysis. Informants in this research are seven students who have been through AAL learning process since semester one until semester seven. The result data is by conducting a forum group discussion, whose questions are directed to gain experience from informants during the AAL learning process and their application to learning outcomes that result in informants. The results of this study indicate the existence of AAL method, able to give a positive impact for students in terms of: establishing self-identity of entrepreneurship; a unique experience to be an entrepreneur in running a business project through a contextual learning process; and understanding towards. for the long term. The success of the AAL process is strongly felt by the integrase between students, parents, and institutions. The three elements must be united with the same goals and actions to achieve the success of learning. AbstrakPenelitian ini dilakukan untuk menggali persepsi mahasiswa Program Studi Akuntansi terhadap pengalamannya mengikuti proses pembelajaran dengan menggunakan metode accounting active learning (AAL) dan hasil pembelajarannya. Metode AAL merupakan metode pemnbelajaran akuntansi yang mengintegrasikan pendidikan akuntansi dengan pendidikan entrepreneurship. Metode penelitian yang digunakan adalah studi kasus dengan menggunakan triadic model Rae yang digunakan peneliti sebagai alat bantu dalam melakukan analisis. Informan dalam penelitian ini adalah tujuh mahasiswa yang telah melalui proses pembelajaran AAL sejak semester satu hingga semester tujuh. Data diperoleh dengan melakukan forum group discussion, yang pertanyaannya diarahkan untuk menggali pengalaman dari informan selama mengikuti proses pembelajaran AAL serta penerapannya terhadap hasil pembelajaran yang didapatkan informan. Hasil penelitian ini menunjukkan bahwa melalui metode AAL, mampu memberi dampak positif bagi mahasiswa dalam hal: pembentukan identitas diri yang entrepreneurial; mendapatkan pengalaman unik menjadi entrepreneur dalam menjalankan projek bisnis melalui proses pembelajaran kontekstual; dan pemahaman terhadap pentingnya kinerja entrepreneur untuk jangka panjang melalui proses negotiated entreprise. Keberhasilan proses AAL sangat dipengaruhi oleh integrase antara mahasiswa, orang tua, dan institusi. Tiga elemen tersebut harus secara bersamaan mempunyai tujuan dan tindakan yang sama untuk mencapai keberhasilan pembelajaran.
PROGRAM KONSULTASI BISNIS DAN KEUANGAN BAGI PENGUSAHA DI KOTA BARU, DRIYOREJO, GRESIK, JAWA TIMUR Ismawati, Anastasia Filiana; Marlina, Maria Assumpta Evi; Laturette, Kazia
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 1 No. 2 (2019): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.882 KB) | DOI: 10.37715/leecom.v1i2.1083

Abstract

Kegiatan Program Konsultasi Bisnis dan Keuangan bagi Pengusaha di Kota Baru, Driyorejo, Gresik, Jawa Timur yang diselenggarakan oleh Pusat Layanan Akuntansi dan Perpajakan Program Studi Akuntansi Universitas Ciputra memiliki tujuan untuk membuka peluang dan wawasan atas bisnis bagi masyarakat yang memiliki bisnis di area Perumnas Kota Baru Driyorejo (KBD) Gresik. Beberapa pengusaha masih membutuhkan bantuan baik dari segi keuangan, perpajakan maupun operasional atas bisnisnya. Bentuk program ini melalui konsultasi dengan pakar yang sesuai dengan permasalahan para pengusaha. Setelah mengikuti kegiatan tersebut, para pengusaha di area Perumnas Kota Baru Driyorejo (KBD) Gresik memahami bahwa pencatatan yang tepat, pemasaran yang sesuai dengan target, media untuk berjualan dan sistem operasional atas bisnis merupakan hal yang penting untuk kelangsungan bisnis. Selain itu mereka juga semakin paham mengenai pentingnya memahami dan menerapkan aturan mengenai perpajakan yang ada di Indonesia.
Accounting Active Learning dan Hasil Pembelajarannya: Studi Kasus pada Universitas Berbasis Kewirausahaan Evi Marlina, Maria Assumpta; Maichal, Maichal
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p82-94

Abstract

AbstractThis research is conducted to enlarge the perception of Accounting Study Program students to their experience by using active learning method of learning (AAL) and learning outcomes. The AAL method is an accounting learning method that integrates accounting education with entrepreneurship education. The method used is by using triadik Rae model which is used as a tool in doing analysis. Informants in this research are seven students who have been through AAL learning process since semester one until semester seven. The result data is by conducting a forum group discussion, whose questions are directed to gain experience from informants during the AAL learning process and their application to learning outcomes that result in informants. The results of this study indicate the existence of AAL method, able to give a positive impact for students in terms of: establishing self-identity of entrepreneurship; a unique experience to be an entrepreneur in running a business project through a contextual learning process; and understanding towards. for the long term. The success of the AAL process is strongly felt by the integrase between students, parents, and institutions. The three elements must be united with the same goals and actions to achieve the success of learning. AbstrakPenelitian ini dilakukan untuk menggali persepsi mahasiswa Program Studi Akuntansi terhadap pengalamannya mengikuti proses pembelajaran dengan menggunakan metode accounting active learning (AAL) dan hasil pembelajarannya. Metode AAL merupakan metode pemnbelajaran akuntansi yang mengintegrasikan pendidikan akuntansi dengan pendidikan entrepreneurship. Metode penelitian yang digunakan adalah studi kasus dengan menggunakan triadic model Rae yang digunakan peneliti sebagai alat bantu dalam melakukan analisis. Informan dalam penelitian ini adalah tujuh mahasiswa yang telah melalui proses pembelajaran AAL sejak semester satu hingga semester tujuh. Data diperoleh dengan melakukan forum group discussion, yang pertanyaannya diarahkan untuk menggali pengalaman dari informan selama mengikuti proses pembelajaran AAL serta penerapannya terhadap hasil pembelajaran yang didapatkan informan. Hasil penelitian ini menunjukkan bahwa melalui metode AAL, mampu memberi dampak positif bagi mahasiswa dalam hal: pembentukan identitas diri yang entrepreneurial; mendapatkan pengalaman unik menjadi entrepreneur dalam menjalankan projek bisnis melalui proses pembelajaran kontekstual; dan pemahaman terhadap pentingnya kinerja entrepreneur untuk jangka panjang melalui proses negotiated entreprise. Keberhasilan proses AAL sangat dipengaruhi oleh integrase antara mahasiswa, orang tua, dan institusi. Tiga elemen tersebut harus secara bersamaan mempunyai tujuan dan tindakan yang sama untuk mencapai keberhasilan pembelajaran.
DAMPAK KERUSUHAN MAKO BRIMOB MEI 2018 TERHADAP ABNORMAL RETURN INDEKS LQ45 YANG TERDAFTAR DI BEI Guminto, Dewo Adhi; Marlina, Maria Assumpta Evi
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v1i1.1172

Abstract

This research is an event study that aims to determine the differencein the average Abnormal return (AR) before, during, and after the MakoBrimob riot. The subject of this study is the LQ45 index company that hasfulfilled the criteria. The company does not conduct corporate actions suchas the announcement of stock split, right issue, merger & acquisition, anddividend in the observation period, which is five days before the riot, oneday during the riot (May 9, 2018) and five days after the riot. The results ofthe data normality test found that the data in this study were normallydistributed. P-value shows the number 0.412. The results of the differenttests using independent Sample T-Test (H1) showed no difference in theaverage abnormal return before, and during the Mako Brimob riots (ρ =0.050). The results of different tests using independent Sample T-Test (H2)were no difference in the average abnormal return during and after the incidentof the Mako Brimob riots (ρ = 0.117). The results of different testsusing Paired Sample T-Test (H3) were no difference in the average abnormalreturn before and after the incident of the Mako Brimob riots (ρ = 0.77).
PERAN LITERASI KEUANGAN DALAM PENGELOLAAN KEUANGAN MAHASISWA Adi Waluyo, Fikqi Indra; Marlina, Maria Asumpta Evi
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v1i1.1401

Abstract

The purpose of this study is to explore the role of financial literacyfor students in managing their finances. This research is based on datathat shows student financial literacy in an accounting class is still low. Theresearch method used in this research is descriptive qualitative method. Thisresearch conducted in an accounting study program at a university thatbased on entrepreneurship learning. Participants in this study were studentsin the fifth semester who met the criteria in the research. Data collectionconducted by interviewing four students who met the criteria. The results ofthis study indicate that financial literacy plays a role for students in managingtheir finances. The role show in several stages. These stages are the stagesof determining the source of funds, the stage of use of funds, the stage of riskmanagement, and the future planning stage. Another finding in this studywas that the existence of technology and education became the supportingstudents in implementing financial literacy.
KINERJA KEUANGAN TERHADAP EFFECTIVE TAX RATE SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI DI INDONESIA Gunawan, Hadi; Evi Marlina, Maria Assumpta; Ismawati, Anastasia Filiana
Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v1i2.1405

Abstract

This research has been conducted to analyze the effect of financialperformance on the effective tax rate. The effective tax rate is the determinantof the company’s income tax percentage payment. This research choosesinfrastructure, utility and transportation sectors companies, considering themission of the government era of Jokowi namely equitable development. Inaddition, the Business Entity Development Cooperation (KPBU) has beenconducted to accelerate the realization of this equitable development. Therole of the private sector is also used in equitable development. The writer isinterested in observing whether the taxes paid have been effective or not.The independent variables in this study are profitability, intensity fixed assets,leverage and firm size, the dependent variable of this study is the effectivetax rate. The sample of this research is companies in the infrastructure,utility and transportation sectors which are listed on the Indonesia StockExchange (IDX) with the research period 2014–2018. Data collection usespurposive sampling method. The population used in this study is 52 companies.Based on the results of observation, the sample that can be used in thisstudy is 42 companies. This study uses data analysis multiple linear regression.The results of this study indicate that profitability has a negative effect,the intensity of fixed assets a negative effect, leverage has a positiveeffect, and company size has a negative significant effect on effective taxrate.
Developing Students’ Soft Skills Through Group-Work Method in Cost Accounting Learning Evi Marlina, Maria Assumpta
JPI (Jurnal Pendidikan Indonesia) Vol 10, No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.531 KB) | DOI: 10.23887/jpi-undiksha.v10i1.24994

Abstract

This study aims to explore the development of students’ soft skills by using group-work methods in Cost Accounting learning. This research is a classroom action research consisting of two cycles using the Kemmis and McTaggart models. The researcher conducted this research during the Cost Accounting learning process. The process involved two classes consisting of a total of 59 students. In the process of collecting data, the researcher used observation, group discussion, and documentation methods. The researcher conducted a reflection phase to formulate the results. The results showed that the group-work method implemented in the Cost Accounting learning process can improve students’ soft skills in an Accounting Study Program. The finding of this study is the students like the active learning model conducted using the work-group method. Students also like the mentoring program. Through this mentoring, interpersonal relationships between students and lecturers can be established, so students are more motivated to follow the learning process.
Literasi Keuangan Bagi Keluarga Di Masa Pandemic Covid 19 Ismawati, Anastasia FIliana; Maria Assumpta Evi Marlina
Jurnal Abadimas Adi Buana Vol 5 No 01 (2021): Jurnal Abadimas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/abadimas.v5.i01.a2911

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan kepada para orang tua siswa SMA Citra Berkat yang merasakan dengan adanya pandemi COVID 19 berdampak pada keuangan keluarga. Kegiatan Program Literasi Keuangan Bagi Keluarga Di Masa Pandemi COVID 19 yang diselenggarakan oleh Pusat Layanan Akuntansi dan Perpajakan Program Studi Akuntansi Universitas Ciputra memiliki tujuan untuk membuka peluang dan wawasan atas literasi keuangan khususnya pada pengelolaan keuangan dasar dan pengelolaan hutang keluarga di masa pandemi COVID 19. acara ini disertai dengan pemaparan materi dan diskusi dengan para pakar mengenai pengelolaan keuangan dasar keluarga dan pengelolana hutang. Pemberian materi tersebut, maka para orang tua siswa dapat dilengkapi dengan berbagai informasi dan strategi pengelolana keuangan.Kegiatan pengabdian kepada masyarakat yang dilakukan kepada para orang tua siswa SMA Citra Berkat yang merasakan dengan adanya pandemi COVID 19 berdampak pada keuangan keluarga. Kegiatan Program Literasi Keuangan Bagi Keluarga Di Masa Pandemi COVID 19 yang diselenggarakan oleh Pusat Layanan Akuntansi dan Perpajakan Program Studi Akuntansi Universitas Ciputra memiliki tujuan untuk membuka peluang dan wawasan atas literasi keuangan khususnya pada pengelolaan keuangan dasar dan pengelolaan hutang keluarga di masa pandemi COVID 19. acara ini disertai dengan pemaparan materi dan diskusi dengan para pakar mengenai pengelolaan keuangan dasar keluarga dan pengelolana hutang. Pemberian materi tersebut, maka para orang tua siswa dapat dilengkapi dengan berbagai informasi dan strategi pengelolana keuangan.
Peningkatan Literasi Keuangan Bagi Buruh Migran Indonesia di Singapura, Hongkong, dan Roma Marlina, Maria Asumpta Evi; Ismawati, Anastasia Filiana; Laturette, Kazia; Santoso, Eko Budi; Septina, Fanny; Widianingsih, Luky Patricia; Junianto, Yopy; Radianto, Wirawan Endro Dwi
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 3 No. 2 (2021): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v3i2.2368

Abstract

Program peningkatan literasi keuangan bagi buruh migran Indonesia di Singapura, Hongkong, dan Roma diikuti oleh tujuh puluh lima peserta. Dari tujuh puluh lima perserta tersebut hanya ada satu pekerja migran laki-laki. Permasalah dalam literasi keuangan yang dialami para buruh migran tersebut antara lain kesulitan mengelola keuangan dan kesulitan membuat anggaran untuk bisnisnya. Uang yang mereka kirim ke sanak saudara di Indonesia untuk mengembangkan bisnis justru habis karena para buruh migran tersebut kurang paham tentang pengelolaan keuangan. Tujuan program tersebut adalah untuk memberikan tambahan wawasan tentang literasi keuangan dan memberikan konsultasi dalam bidang keuangan untuk pengembangan bisnis mereka yang dijalankan di Indonesia. Program pelatihan tersebut terdiri dari empat tahapan, yaitu observasi, persiapan, pelatihan, dan evaluasi. Kegiatan tersebut dilakukan berkat kerjasama antara Program Studi Akuntansi Universitas Ciputra, Universitas Ciputra Media Transformation Ministry, dan Development Singapore. Setelah mengikuti pelatihan tersebut, peserta dapat membuat penganggaran bagi bisnis mereka.
Peran Experiential Learning Model Dalam Meningkatkan Kemampuan Pengelolaan Keuangan Rumah Tangga Guru Dan Karyawan SMA Z Maria Asumpta Evi Marlina; Anastasia Filiana Ismawati; Dwi Sunu Widyo Pebruanto; Lintang Venusita
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p354-360

Abstract

This study aims to describe the role of experiential learning models in improving the ability to manage household finances for teachers and employees during the Covid-19 pandemic. This study uses a qualitative descriptive method that is supported by the Wilcoxon signed ranks test different test. Data obtained through interviews, observations, and questionnaires. Qualitative data were obtained during the process of applying the experiential learning model in four stages, namely concrete experience, reflective observation, abstract conceptualization, and active experimentation. Different tests were conducted to show changes in participants' motivation to invest which could indicate changes in the participants' household management abilities. Questionnaires were given to thirty-two respondents who were all participants. The results show that the experiential learning model can improve the ability of teachers and employees of SMA Z in managing their household finances.
Co-Authors Abyan Fabio Ghiffari Adi Kurniawan Yusup Adi Waluyo, Fikqi Indra Agnes Goeyana Agus Sugiharto Anastasia Filiana Ismawati Anastasia Filiana Ismawati Basuki Basuki Budhinanda Tanri Christine Megawati Cliff Kohardinata Dwi Sunu Widyo Pebruanto Eko Budi Santoso Eko Budi Santoso Elsinta, Laurentia Yuke Fanny Septina Guminto, Dewo Adhi Hadi Gunawan, Hadi Hudaja, Ellicia Audi Setio Jennifer Tabita Kazia Laturette Kristian Agung Nugraha Laurentia Yuke Elsinta Lintang Venusita Luky Patricia Widianingsih Maichal Maichal Margareth Sunjoto Ni Made Gianti Robby Hariono Rusdianto, David Suyanto, Kezia Josephe Swastidevi, Luisa Amira Sylvia, Aurellia Agatha Tandiawan, Sheren Angelin Wirawan ED Radianto Yopy Junianto Yuliana Pertiwi Yuwono