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All Journal Jurnal Pendidikan Vokasi Media Riset Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Bulletin of Pedagogical Research Jurnal Pengabdian Pada Masyarakat
Nafiati, Lu'lu'
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REAKSI PASAR TERHADAP PENGUMUMAN CORPORATE GOVERNANCE PERCEPTION INDEX PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafiati, Lu'lu'; Mahidin, ldrus
Media Riset Akuntansi Vol 3, No 1 (2013): Februari
Publisher : Universitas Bakrie

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

Abstract

Penelitian  ini  bertujuan  untuk menguji  reaksi  pasar  terhadap  pengumuman  Corporate Governance  Perception  Index.  Reaksi  pasar  ditunjukkan  dengan  adanya  abnormal  return dan trading volume activity yang signiftkan di  sekitar tanggal pengumuman. Populasi dalam penelitian ini  adalah perusahaan yang mengikuti  survey Corporate  Governance Perception Index  tahun  2006-2010.  Setelah  melalui  purposive sampling,  terpilih  sebanyak  75  sampel untuk  melakukan pengujian hipotesis.  Hasil  penelitian  menunjukkan  bahwa pengumuman Corporate  Governance  Perception  Index  mendapat  reaksi  pasar yang  ditunjukkan  dengan adanya  abnormal  return  serta  trading  volume  activity  yang  signifikan  di  sekitar  tanggal pengumuman  pada perusahaan  yang  memperoleh  predikat  Sangat Terpercaya,  Terpercaya, dan Cukup Terpercaya.  Selain itu, pengujian menunjukkan bahwa tidak terdapat perbedaan abnormal  return  serta  trading volume  activity  yang  signiflkan  pada  saat  pengumuman Corporate  Governance Perception Index  diantara  perusahaan yang memperoleh predikat Sangat Terpercaya, Terpercaya,  dan  Cukup Terpercaya.Kata  Kunci:  corporate  governance perception  index, abnormal  return,  trading  volume activity,  market  reaction.The  objective  of this  research  is  to  examine  the  market  reaction  to  the  announcement  of Corporate  Governance  Perception  Index.  Market  reaction  is  indicated  by  the presence of significant  abnormal  return  and trading  volume  activity  around  the  announcement date.  Population  of this  study  is  company  that participates  in  the  Corporate  Governance Perception  Index  survey 2006-2010.  After going through  purposive sampling,  75  samples are selected.  The result shows that the announcement of Corporate Governance Perception Index  is  reacted  by  the  market  as  indicated by  the  presence  of significant  abnormal. returns  and trading volume  activity  around the  announcement date for  the Most Reliable, Reliable,  and Reliable  Enough firm  predicate,  also  there  is  no  significant differences  in abnormal  returns  and trading  volume  activity  around  the  announcement  date  between the  Most  Reliable,  Reliable,  and Reliable Enough firm  predicate.Keywords:  corporate  governance perception  index,  abnormal  return,  trading  volume activity,  market  reaction 
PENGARUH TEKANAN KETAATAN DAN AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN Nafiati, Lulu
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 5, No 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i1.155

Abstract

This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior. However, few studies that examine mitigation strategies on that effect. This study proposes internal audit function to mitigate the effect of obedience pressure on fraudulent financial reporting behavior.This study uses experimental design 2x2 between subjects with students as surrogate. Hypothesis were tested by using ANOVA test. The results of study show that obedience pressure effect fraudulent financial reporting behavior and the effect is not able to be mitigated by using internal audit.
PENGARUH PERSEPSI ETIKA BISNIS ISLAM, PERSEPSI KUALITAS PRODUK DAN PERSEPSI KUALITAS PELAYANAN TERHADAP TINGKAT PENJUALAN UMKM KOTA YOGYAKARTA Riana, Intan Resti; Nafiati, Lu'lu'
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3871

Abstract

Masih banyaknya pelaku UMKM yang tidak mencerminkan penerapan etika bisnis Islam menunjukkan pentingnya penelitian terkait etika bisnis Islam.Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi tingkat penjualan Usaha Mikro Kecil dan Menengah (UMKM) di KotaYogyakarta. Determinan tingkat penjualan yang diuji dalam penelitian ini yaitu persepsi etika bisnis islam, kualitas pelayanan dan kualitas produk.Penelitian ini menggunakan metode survei dengan melibatkan responden yang merupakan pemilik UMKM. Metode pemilihan sampel yang digunakanadalah accidental sampling. Pengujian hasil dilakukan dengan menggunakan uji regresi linier berganda. Hasil penelitian menunjukan bahwa etika bisnisislam, kualitas pelayanan dan kualitas produk berpengaruh positif terhadap tingkat penjualan UMKM di Kota Yogyakarta.
Development of an Integrated Electric Vehicle Learning Simulator (EVLIS) with Industry-Based Learning to Accelerate Work Readiness of Vocational School Students Sudarsono, Bambang; Arief Ghozali, Fanani; Tentama, Fatwa; Asti Mulasari, Surahma; Wahyuni Sukesi, Tri; Sulistyawati, Sulistyawati; Yuliansyah, Herman; Nafiati, Lu'lu'; Listyaningrum, Prabandari; Pratama, Wegig; R. Hafid Hardyanto, Settings; Rahmawati, Rahmawati
Bulletin of Pedagogical Research Vol. 4 No. 1 (2024): Bulletin of Pedagogical Research
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bpr.v4i1.1029

Abstract

Technological developments in this modern era require changes in educational approaches to ensure that students have skills that are relevant to the needs of industry, especially electric vehicles. The research aims to develop an industrial integrated electric vehicle learning tool and test its feasibility. This research design adopts Richey and Klein's research and development (R&D) stages with development and internal validation stages. The research objects were carried out at four vocational schools in the Special Region of Yogyakarta and the Automotive Jogjakarta Center (OJC) with research subjects being teachers, experts and industrial practitioners. The resulting research is the competency aspects needed by the electric vehicle industry and the design of electric vehicle learning aids/Electric Vehicle Learning Simulator (EVLIS) that are feasible and ready to be made into product prototypes. EVLIS can help improve the attitude competency, knowledge and skills of electric vehicle technology for vocational school students. Not only that, the development of EVLIS involving the electric vehicle industry can strengthen collaboration/partnership between the industrial world and vocational schools. Keywords: Electric Vehicle Learning Simulator (EVLIS), Industry Based Learning, Work Readiness, Vocational High Schools (SMK)
The Effect of Green Perceived Values and Injunctive Norms on Buying Intentions of Eco-Friendly Products Nafiati, Lu'lu'; Sukesi, Tri Wahyuni; Yuliansyah, Herman; Ghozali, Fanani Arief; Tentama, Fatwa; Sudarsono, Bambang; Sulistyawati, Sulistyawati; Mulasari, Surahma Asti; Subardjo, Subardjo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10240

Abstract

This study aims to utilize the multidimensional concept of green perceived value (GPV) and injunctive norms in relation to the intention to buy environmentally friendly products. This research utilized 105 questionnaires to investigate the correlation between GPV, injunctive norms, attitudes toward purchasing, and purchase intention by focusing on four components of GPV: functional value, conditional value, social value, and emotional value. Structural equation models were employed to assess the connections among the seven components. This study adds to the existing literature by exploring the nuanced relationship between green perceived value (GPV), injunctive norms, attitudes toward purchasing, and intention to buy environmentally friendly products. By focusing on four dimensions of GPV - functional value, conditional value, social value, and emotional value - the research sheds light on how these components influence consumer behavior. Using structural equation models and analysis of 105 questionnaires, the study reveals that functional and emotional values significantly impact purchase intention via attitudes toward purchasing. These findings contribute to a deeper understanding of consumer behavior and provide insights for promoting and developing eco-friendly products. This study aims to enhance comprehension of consumer behavior and the development of intentions to buy eco-friendly products.
Pendampingan Kesehatan Lingkungan dan Psikologi pada Anak-Anak di Gombak Utara Malaysia Tentama, Fatwa; Sukesi, Tri Wahyuni; Mulasari, Surahma Asti; Sulistyawati, Sulistyawati; Sudarsono, Bambang; Nafiati, Lu'lu'; Yuliansyah, Herman; Ghozali, Fanani Arief
Jurnal Pengabdian Pada Masyarakat Vol 9 No 2 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i2.695

Abstract

. Permasalahan yang dihadapi oleh mitra yaitu Sanggar Bimbingan (SB) Gombak Utara adalah permasalahan kondisi ekonomi dan sosial. Permasalahan ekonomi orang tua siswa disebabkan karena minimnya pendapatan yang diperoleh selama menjadi imigran di Malaysia dan permasalahan sosial disebabkan kesibukan orang tua yang bekerja seharian sehingga interaksi dengan anak-anaknya terbatas. Kondisi ekonomi dan sosial orang tua siswa tersebut berdampak pada faktor kesehatan dan pendidikan siswa. Faktor kesehatan meliputi kesehatan fisik, lingkungan, dan psikologis, sedangkan faktor pendidikan meliputi kemampuan dan proses belajar siswa. Tujuan dari dilaksanakannya program Pengabdian kepada Masyarakat (PkM) ini adalah untuk meningkatkan pengetahuan dan keterampilan siswa tentang pelaksanaan kebersihan dan kesehatan lingkungan. Metode yang digunakan dalam pelaksanaan PkM ini adalah dengan menggunakan metode ceramah, diskusi, praktik secara langsung, dan game atau permainan. Kegiatan PkM meliputi pelatihan dan praktik tentang pengelolaan hygiene sanitasi personal dan kesehatan lingkungan, pengelolaan sampah organik dan anorganik, pembuatan poster terkait kesehatan lingkungan, pelatihan trauma healing melalui cerita anak dan permainan, pelatihan penanganan stres pada anak, serta serah terima alat. Semua kegiatan dapat terlaksana dengan baik dan maksimal sesuai yang direncanakan dan peserta antusias mengikuti setiap sesi kegiatannya. PkM ini dapat menumbuhkan semangat belajar dan tekad yang kuat pada diri siswa dalam menghadapai berbagai permasalahan dan tantangan. The problems faced by partners, namely Sanggar Guidance (SB) North Gombak, are problems of economic and social conditions. The economic problems of students' parents are caused by the lack of income earned while being immigrants in Malaysia and social problems are caused by busy parents who work all day so that interaction with their children is limited. The economic and social conditions of the student's parents have an impact on the student's health and educational factors. Health factors include physical, environmental and psychological health, also educational factors include students' abilities and learning processes. The purpose of the community service program is to increase students' knowledge and skills about the implementation of hygiene and environmental health. Implementation of the community service program by using lecture, discussion, hands-on practice and games. The community service program includes training and practice on personal hygiene sanitation and environmental health management, organic and inorganic waste management, making environmental health posters, trauma healing training through children's stories and games, stress management training in children handover tools. All activities can be carried out well and maximally as planned and participants enthusiastically follow each activity session. This community service program activity can foster a strong spirit of learning and determination in students in facing various problems and challenges from the situation.
Penerapan sistem informasi akuntansi, digital marketing dan e-commerce untuk meningkatkan literasi digitalisasi dan kinerja UMKM Maulidina, Cindy Merni; Nafiati, Lu'lu'
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 1 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i1.21506

Abstract

UMKM TS Alumunium di kelurahan Sorosutan Yogyakarta, adalah usaha mikro kecil menengah yang mengkhususkan diri dalam pembuatan peralatan masak dari alumunium. UMKM ini menghadapi beberapa kendala, salah satu tantangan utamanya adalah minimnya pemanfaatan teknologi dan media digital dalam mengelola keuangan dan strategi pemasaran. Proses pencatatan keuangan masih dilakukan secara manual, dengan risiko kesalahan pencatatan dan perhitungan serta memakan banyak waktu. Selain itu, pendekatan pemasaran yang digunakan yaitu dengan menjual produk di pasar-pasar terdekat. Dengan demikian, penjualan UMKM belum dapat optimal. Untuk mengatasi permasalahan ini, tim pengabdian memberikan solusi berupa pendampingan digital marketing dan sistem informasi akuntansi. Langkah berikut dilakukan dengan memanfaatkan media digital dalam pencatatan keuangan seperti menggunakan software dan strategi pemasaran melalui e-commerce. Kegiatan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan karyawan UMKM TS Alumunium dalam melakukan pencatatan keuangan secara digital serta melakukan analisis atas informasi akuntansi. Selain itu, pengabdian ini juga bertujuan memperluas pangsa pasar untuk meningkatkan penjualan produk-produk UMKM TS Alumunium.
Development of Integrated Project-based (PjBL-T) model to improve work readiness of vocational high school students Sudarsono, Bambang; Tentama, Fatwa; Mulasari, Surahma Asti; Sukesi, Tri Wahyuni; Sulistyawati, Sulistyawati; Ghozali, Fanani Arief; Yuliansyah, Herman; Nafiati, Lu'lu'; Sofyan, Herminarto
Jurnal Pendidikan Vokasi Vol. 12 No. 3 (2022): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v12i3.53158

Abstract

The unemployed from vocational high schools (SMK) is still high. Several factors, including the low job readiness of vocational students and the small availability of jobs, cause the high unemployment rate for vocational schools. This study aims to develop a learning model of Integrated Project Based Learning (PjBL-T) and test the effectiveness of the PjBL-T model in preparing vocational students' job readiness. The design of this study adopted the Richey and Klein model stages. This research was carried out in three stages: model development, internal validation, and external validation. This study used research subjects consisting of 10 vocational teachers, ten industrial practitioners, and 54 Automotive Engineering SMK Muhammadiyah 2 Tempel students. The research objects used were SMK Muhammadiyah 2 Tempel, Jogjakarta Automotive Center (OJC) Auto Service, Barokah Auto Service, Astra Daihatsu Armada, and Gadjah Mada Auto Service. The data collection techniques used were focus group discussions (FGD), questionnaires, and practice assessment sheets. Data were analyzed descriptively. The PjBL-T model is feasible and can be applied according to the learning objectives. The effectiveness of increasing student work readiness tested limited and expanded and improved very well with a score of 3.27.
DESA MANDIRI SEHAT BEBAS STUNTING BERBASIS EDUKASI DAN INOVASI DI TEGALREJO GUNUNGKIDUL Tentama, Fatwa; wahyuni Sukesi, Tri; Fitriani Mutmainah, Nur; Sudarsono, Bambang; Asti Mulasari, Surahma; Nafiati, Lu'lu'; Sulistyawati, Sulistyawati; Yuliansyah, Herman; Arief Ghozali, Fanani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 7 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i7.2784-2793

Abstract

Kejadian stunting merupakan permasalahan utama mitra yaitu Kalurahan Tegalrejo, Gedangsari yang merupakan lokus stunting tertinggi di Kabupaten Gunungkidul. Stunting merupakan permasalahan nasional yang upaya pencegahannya harus melibatkan lintas sektor agar terwujud kemandirian kesehatan dalam pencegahan stunting. Perlu dilakukan kerjasama antara masyarakat, pemerintah dan perguruan tinggi agar permasalah stunting ini dapat dikendalikan. Tujuan kegiatan ini adalah untuk meningkatkan pengetahuan dan keterampilan masyarakat mitra dalam melakukan pencegahan terhadap kejadian stunting dengan menggunakan inovasi teknologi sebagai pendukung. Pada akhirnya muara dari kegiatan ini adalah terwujudnya kemandirian kesehatan dalam upaya pencegahan stunting. Metode pelaksanaan program dilakukan dengan penyuluhan, pelatihan, dan praktik termasuk pelatihan dan praktik penggunaan alat-alat dalam pencegahan stunting. Pelatihan ini dilaksanakan selama delapan hari. Sasaran utama pada pelatihan ini adalah kader kesehatan dan perangkat desa di Tegalrejo, Gunungkidul. Hasil kegiatan ini masyarakat mitra memperoleh pengetahuan dan ketrampilan mengenai pelatihan pencegahan stunting, pelatihan penyusunan RPJMDES yang mendukung dalam upaya pencegahan stunting, pelatihan penggunaan alat tas stunting dan timbangan stunting untuk balita, pelatihan penggunaan insinerator skala rumah tangga dan adanya penguatan pengurus posyandu remaja. Selain itu masyarakat mitra juga mendapatkan peralatan pencegahan stunting yang dapat dimanfaatkan oleh kader-kader kesehatan. Program ini dapat diterima dengan antusias oleh masyarakat mitra dan mendapat apresiasi dan dukungan oleh kalurahan Tegalrejo secara maksimal.
Co-Authors Arief Ghozali, Fanani Asti Mulasari, Surahma Bambang Sudarsono Fatwa Tentama Fitriani Mutmainah, Nur Ghozali, Fanani Arief Herman Yuliansyah, Herman Herminarto Sofyan Listyaningrum, Prabandari Mahidin, ldrus Maulidina, Cindy Merni Pratama, Wegig R. Hafid Hardyanto, Settings Rahmawati, Rahmawati Riana, Intan Resti Subardjo Subardjo, Subardjo Sulistyawati Sulistyawati Surahma Asti Mulasari Tri Wahyuni Sukesi Wahyuni Sukesi, Tri