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All Journal Dinamika Pendidikan Journal of Business Management Education (JBME) Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam ACCOUNTHIK : Journal of Accounting and Finance Jurnal Kajian Peradaban Islam
Mardiani, Rika
Universitas Pendidikan Indonesia
Religion Economics, Econometrics & Finance Education Social Sciences

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Factors Affecting Compliance of Personal Taxpayers (Case Study at the Regional Office of the Directorate General of Tax Office of West Java 1) Larasati, Anissa Yuniar; Mardiani, Rika
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24421

Abstract

The purpose of this study was to determine the factors that influence the compliance of individual taxpayers at the Regional Office of the Directorate General of Taxation of West Java 1. There are four independent variables tested, namely the tax awareness factor, the fiscal attitude factor, the rational attitude factor and the tax law factor. While the dependent variable is personal taxpayer compliance. The sample method used is a purposive sample with a sample of 100 individual taxpayers for employees and non-employees. This study uses a multiple linear regression model with the help of SPSS v.21. This research method is quantitative, namely conducting primary data searches with the object of research of individual taxpayers who are registered in the Regional Office of DJP Jabar 1. tax, while tax officers and rational attitudes do not have a significant effect.
Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Jurusan Akuntansi (Studi Kasus Pada Mahasiswa Baru Di Jurusan Akuntansi Perguruan Tinggi Kota Cimahi) Mardiani, Rika; Lhutfi, Iqbal
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.30083

Abstract

This study was conducted to find out why many students choose to continue their studies in the Accounting Department because currently in Indonesia the Accountant Profession is facing major challenges in the form of implementing several accounting standards and international auditing standards that are applied following current developments in the world. In this study, we will look at what factors affect student interest in choosing a major in Accounting, the factors to be studied are social influence, perceptions of the profession, expectations of an accountant's career with control variables, namely gender and age. The population of this study were new students in the Cimahi City College Accounting major in 2019 with 134 research respondents, the study used an explanatory research method. Data analysis using logistic regression method. The purpose of this research is to look at the characteristics of students majoring in Accounting and also the reasons behind the choice of majors which are expected to add input to the Accounting department regarding the concepts and perceptions of students at the beginning of their studies so that they can guide their students in the coming semester. Based on the results of data processing, the results of this study show that students choose to study Accounting because students have high career expectations in the Accounting Department, they especially expect high salaries and also wide job opportunities when they graduate. 
Merdeka Belajar - Kampus Merdeka Policy: How Does It Affect the Sustainability on Accounting Education in Indonesia? Lhutfi, Iqbal; Mardiani, Rika
Dinamika Pendidikan Vol 15, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v15i2.26071

Abstract

This study attempts to conduct an analysis of Merdeka Belajar -  Kampus Merdeka's policy on how does it affect the sustainability of accounting education in Indonesia. A Semi-systematic Descriptive Literature Method analysis was used in this paper to map research areas, synthesize conditions of information, establish the direction for further research, and to classify areas where further research is required. The results of the study show this policy is expected to have better skilled and strong character students. They are expected to have more experience, knowledge, and become more competitive graduates. Despite those advantages, this policy also has potential weaknesses, namely the large number of studies taken might distract the direction of the path of study, this policy does not affect educational-based studies that are geared towards producing teachers, and regularly changing policies by every new minister pays less attention to the sustainability aspects. This paper research implies the policymakers to pay more attention to the sustainability of accounting education by considering the required aspects.
Merdeka Belajar - Kampus Merdeka Policy: How Does It Affect the Sustainability on Accounting Education in Indonesia? Lhutfi, Iqbal; Mardiani, Rika
Dinamika Pendidikan Vol 15, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v15i2.26071

Abstract

This study attempts to conduct an analysis of Merdeka Belajar -  Kampus Merdeka's policy on how does it affect the sustainability of accounting education in Indonesia. A Semi-systematic Descriptive Literature Method analysis was used in this paper to map research areas, synthesize conditions of information, establish the direction for further research, and to classify areas where further research is required. The results of the study show this policy is expected to have better skilled and strong character students. They are expected to have more experience, knowledge, and become more competitive graduates. Despite those advantages, this policy also has potential weaknesses, namely the large number of studies taken might distract the direction of the path of study, this policy does not affect educational-based studies that are geared towards producing teachers, and regularly changing policies by every new minister pays less attention to the sustainability aspects. This paper research implies the policymakers to pay more attention to the sustainability of accounting education by considering the required aspects.
Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior Iqbal Lhutfi; Raden Dian Hardiana; Rika Mardiani
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.40331

Abstract

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.
Eduval: Virtual Accounting Learning sebagai Digitalisasi Media Pembelajaran dalam Proses Pembelajaran Akuntansi Fitrina Kurniati; Harpa Sugiharti; Rika Mardiani
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.53926

Abstract

Prodi Pendidikan Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia mengagas Virtual Laboratory atau V-Lab, yaitu laboratorium berbasis virtual sebagai media pembelajaran akuntansi atau yang kemudian di kenal dengan istilah Eduval: Virtual Accounting Learning. Penelitian ini bertujuan untuk mengetahui persepsi pengguna terhadap Sistem Eduval: Virtual Accounting Learning sebagai media pembelajaran dalam proses pembelajaran Akuntansi pada Sekolah Menengah Kejuruan di Jawa Barat. Penelitian ini menggunakan pendekatan kuantitatif menggunakan DM IS Success Model. Pengumpulan data yang dilakukan secara primer melalui kuesioner kepada pengguna Eduval: Virtual Accounting Learning pada Sekolah Menengah Kejuruan (SMK) Jurusan Akuntansi di Kota Bandung, dengan total pengguna sebanyak 100 (seratus) siswa. Data yang terkumpul diolah dan dianalisis dengan menggunakan Structural Equestion Model (SEM) menggunakan software Linear Structural Relationship (Lisrel). Hasil penelitian menunjukkan bahwa terhadap pengaruh yang positif antara kualitas sistem terhadap penggunaan sistem, kualitas pelayanan berpengaruh positif terhadap penggunaan sistem, kualitas sistem terhadap kepuasan pengguna, kualitas pelayanan terhadap kepuasan, penggunaan sistem terhadap manfaat bersih dan kepuasan pengguna terhadap manfaat bersih. Hasil lainnya menunjukkan bahwa tidak ada pengaruh antara kualitas informasi terhadap penggunaan kualitas informasi terhadap kepuasan pengguna Eduval: Virtual Accounting Learning.
Metode Fast: Analisis dan Desain Sistem Informasi Perpajakan Harpa Sugiharti; Raden Dian Hardiana; Rika Mardiani; Fitrina Kurniati
Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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

Abstract

Penelitian ini bertujuan untuk mengidentifikasi masalah pengelolaan pajak daerah di Kabupatan Subang. Upaya yang dilakukan adalah pengembangan sistem informasi perpajakan berbasis elektronik., sehingga diharapkan dapat meningkatkan penerimaan pajak daerah dan mendukung pengembangan konsep e-government serta smart city yang juga dikembangkan oleh Kabupaten Subang. Sistem informasi yang dikembangkan meliputi sistem informasi parkir, sistem informasi hotel, sistem informasi restoran/rumah makan, sistem informasi tempat wisata/parisiwata dan sistem monitoring atas pengembangan sistem informasi tersebut. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Pengembangan sistem yang dilakukan menggunakan metode Framework for the Applications of System Technology (FAST). Hasil penelitian menunjukkan bahwa sistem informasi yang dikembangakan terintegrasi langsung dengan sumber data sehingga data dapat diperoleh dengan cepat, serta tersedianya fitur filter yang dapat mempermudah perolehan data sesuai kebutuhan. Sistem informasi yang dikembangkan merubah mekanisme perolehan data dan informasi secara manual menjadi satu pintu melalui sistem informasi yang baru dan terintegrasi dengan sistem lain yang sudah ada sebelumnya.
Blue Ocean Strategy: Business Transformation on Traditional Market Revitalisation Lhutfi, Iqbal; Triantoro, Arvian; Kurniati, Fitrina; Hardiana, Raden Dian; Mardiani, Rika
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42075

Abstract

This research was conducted to analyse the business transformation in revitalising the traditional market of Kosambi Bandung – The Hallway Space using the Blue Ocean Strategy. This study uses a descriptive qualitative research design. This study's data collection techniques were observation, in-depth interviews, and documentation review. The data analysis used in this study is a qualitative data analysis technique by analysing the statement of the interview results using the stages of data reduction, data presentation and data verification, and contextual analysis of the literature review. The result of this research is an initiation to build creative areas in traditional markets where later creative industry activists in fashion, food, art, hobbies, performing arts, and others can gather to create a new innovative ecosystem. This research concludes that the blue ocean strategy implemented in the kosambi traditional market is one of the best alternatives that can be done to revitalise traditional markets.
A Study of Financial Literacy in College Students Sugiharti, Harpa; Rahim, Sarah Aulia; Nugraha, Nugraha; Purnamasari, Imas; Mardiani, Rika
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66642

Abstract

This study aimed to determine the financial literacy level of students of the Faculty of Economics and Business Education at the Indonesian Education University. The research method used in this research is survey and descriptive research with a quantitative approach. This study has a population of 1.681 Faculty of Economics and Business Education students at the Universitas Pendidikan Indonesia class of 2021 and 2022. This research departs from the issue of the rampant use of fintech at a productive age without being accompanied by good financial literacy skills, and it impacts lousy credit cases. The results of this study indicate that students of the Faculty of Economics and Business Education at the University of Education Indonesia are at the middle literacy level or sufficiently literate with gender does not differentiate the level of financial literacy between women and men, the region of origin does not differentiate the quality of the literacy level of students both from Java Island and outside Java Island, and an increase in the level of financial literacy accompanies students with personal income from the lowest to the highest.
The Impact of Implementing PSAK 116 on the Financial Performance of Transportation Sub-Sector Companies Listed on the Indonesian Stock Exchange Mardiani, Rika; Sugiharti, Harpa; Hardiana, R. Dian; Muntashofi, Badria
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66758

Abstract

The process of aligning Indonesian accounting standards with International Financial Reporting Standards (IFRS) is currently ongoing in Indonesia. On January 1, 2020, Indonesia implemented PSAK 73 (currently Named PSAK.116) , an adaptation of IFRS 16 specifically for lease accounts. The adoption of this PSAK profoundly impacts companies that primarily acquire their assets through lease arrangements. Conversely, numerous firms in the Transportation Sub Sector in Indonesia often use leasing as a means of obtaining their assets. Additionally, it includes four measured financial ratios: solvency ratio, profitability ratio, liquidity ratio, and bankruptcy risk. This study employs quantitative descriptive research methodologies, applying financial report data from transportation companies The data covers the years 2017 until 2019, representing the period before to the implementation of PSAK 116. Additionally, data from the years 2020 until 2022 is included to represent the period of PSAK 116 implementation. The findings of this study indicate that there are not significant differences in solvency ratios, profitability ratios, liquidity ratios and bankruptcy risk before and after the adoption of PSAK 116 in transportation sub-sector companies listed on the Indonesia Stock Exchange. Consequently, the adoption of PSAK 116 is unlikely to result in significant changes to the Company's financial statements.
Co-Authors Anton Abdulbasah Kamil Arvian Triantoro Badria Muntashofi Hardiana, R. Dian Hardiana, Raden Dian Imas Purnamasari Iqbal Lhutfi Juliana Juliana Kholida Atiyatul Maula Kurjono, Kurjono Kurniati, Fitrina Laila Ratna Nurwulan Larasati, Anissa Yuniar Mulyani, Heni Nugraha Nugraha Rahim, Sarah Aulia Samlawi, Faqih Sugiharti, Harpa Yana Setiawan