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Pengaruh Persepsi Profesi Guru dan Keefektifan Praktik Pengalaman Lapangan Terhadap Kesiapan Menjadi Guru dengan Efikasi Diri sebagai Variabel Intervening
Puspitasari, Winda;
Asrori, Asrori
Economic Education Analysis Journal Vol 8 No 3 (2019): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang
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DOI: 10.15294/eeaj.v8i3.35724
Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh persepsi profesi guru dan keefektifan praktik pengalaman lapangan terhadap kesiapan menjadi guru dengan efikasi diri sebagai variabel intervening. Populasi dalam penelitian ini adalah mahasiswa Program Studi Pendidikan Akuntansi tahun angkatan 2014 Fakultas Ekonomi Universitas Negeri Semarang sejumlah 164 mahasiswa. Sampel penelitian sejumlah 118 mahasiswa yang ditentukan dengan teknik pengambilan sampel yaitu proportional random sampling. Metode pengumpulan data menggunakan kuesioner/angket. Metode analisis data menggunakan analisis deskriptif, analisis regresi, dan analisis jalur (path analysis). Hasil penelitian ini menunjukkan bahwa (1) persepsi profesi guru mempunyai pengaruh positif dan signifikan terhadap kesiapan menjadi guru; (2) keefektifan praktik pengalaman lapangan mempunyai pengaruh positif dan signifikan terhadap kesiapan menjadi guru; (3) efikasi diri mempunyai pengaruh positif dan signifikan terhadap kesiapan menjadi guru; (4) persepsi profesi guru mempunyai pengaruh positif dan signifikan terhadap kesiapan menjadi guru melalui efikasi diri; (5) keefektifan praktik pengalaman lapangan mempunyai pengaruh positif dan signifikan terhadap kesiapan menjadi guru melalui efikasi diri. Saran yang dapat diberikan antara lain, mahasiswa hendaknya mengembangkan pengetahuan dan aktif mencari informasi tentang profesi guru, mahasiswa dapat memanfaatkan program praktik pengalaman lapangan dengan baik dan maksimal agar memiliki keterampilan mengajar yang baik, serta mahasiswa dapat meningkatkan kepercayaan diri dengan kemampuan yang mereka miliki.
Kepercayaan Muzakki Pada Organisasi Pengelola Zakat: Studi Empiris Tentang Pengaruh Mediasi Akuntabilitas dan Transparansi
Ardini, Yusi;
Asrori, Asrori
Economic Education Analysis Journal Vol 9 No 1 (2020): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang
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DOI: 10.15294/eeaj.v9i1.37241
Tujuan penelitian ini adalah untuk menguji pengaruh literasi amil terhadap kepercayaan muzakki pada Organisasi Pengelola Zakat baik secara langsung maupun melalui akuntabilitas OPZ dan transparansi pelaporan keuangan. Populasi penelitian ini adalah PNS di Dinas Kabupaten Tegal yang terdaftar menjadi muzakki di BAZ Kabupaten Tegal yakni sejumlah 1.346 PNS. Sampel pada penelitian ini sebanyak 308 PNS yang diambil menggunakan rumus Slovin dengan teknik simple random sampling. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data dengan menggunakan kuesioner. Teknik analisis data menggunakan analisis deskriptif, analisis jalur, dan uji sobel. Hasil penelitian menunjukkan bahwa literasi amil dan transparansi pelaporan keuangan berpengaruh positif dan signifikan terhadap kepercayaan muzakki pada Organisasi Pengelola Zakat. Akuntabilitas OPZ berpengaruh positif tidak signifikan terhadap kepercayaan muzakki pada Organisasi Pengelola Zakat. Literasi amil berpengaruh positif dan signifikan terhadap kepercayaan muzakki pada OPZ melalui transparansi pelaporan keuangan. Literasi amil berpengaruh positif tidak signifikan terhadap kepercayaan muzakki pada OPZ melalui akuntabilitas OPZ. Simpulan penelitian ini menunjukkan bahwa literasi amil berpengaruh terhadap kepercayaan muzakki pada OPZ baik secara langsung maupun tidak langsung melalui transparansi pelaporan keuangan.
Pengaruh Literasi Amil terhadap Kepercayaan Muzaki Melalui Akuntabilitas dan Transparansi Amil
Avian, Ishlah;
Asrori, Asrori
Business and Accounting Education Journal Vol 2 No 1 (2021): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang
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DOI: 10.15294/baej.v2i1.49069
This study aims to analyze the effect of amil literacy on muzaki trust in zakat management institutions, either directly or indirectly through amil accountability and amil transparency. The population in this reaserch is manager corporate zakat on the entity in Semarang as many as 85 respondents in 20 companies that pay corporate zakat in LAZIS Jateng, LAZIS Baiturrahman and Rumah Zakat. Sampling method uses saturated sample that are 85 respondents. This reaserch uses a quantitative approach and using primary data. Data collection technique used questionnaire. Data were analyzed using descriptive analysis and path analysis. These results indicate partially only two variables, amil’s literacy and amil’s transparency are positive and significant impact to muzaki’s trust in zakat management institutions, while amil’s accountability is positive impact not significant to muzaki’s trust in zakat management institutions. Then to sobel test amil’s accountability positive mediate not significant between amil literacy to muzaki’s trust zakat management institutions. Amil’s transparency positive mediate and significant between amils literacy to muzaki’s trust zakat management institutions. The conclusion in this reaserch is amil literacy and amil’s transparency has positive and significant impact to muzaki’s trust in the LPZ, amil’s accountability is positive impact not significant to muzaki’s trust in the LPZ, amil’s accountability is positive mediate not significant between amil literacy to muzaki’s trust in the LPZ and amil’s transparency is positive mediate and significant between amil literacy to muzaki’s trust in the LPZ.
The Determinants of Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia
Estiawan, Andika Bayu;
Asrori, Asrori
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang
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DOI: 10.15294/aaj.v10i3.53768
This research aims to analyze the effect of total financing, Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG) on Non-Performing Financing (NPF) with inflation as a moderating variable. This research population is Islamic commercial banks for the period 2012-2018, which are registered with the Financial Services Authority. Research samples are obtained through a purposive sampling technique. According to the purposive sampling technique, some 11 Islamic Commercial Banks obtained 77 units of analysis. This research’s analytical method is multiple regression analysis and the absolute difference value. This research proves that GCG has a negative and significant effect on NPF, while Total Financing and FDR have no significant effect on NPF. Meanwhile, inflation did not moderate total financing, FDR, and NPF. Referring to the research results that have been described, the conclusion that the writer can compile is that the quality of GCG in a company is getting better, proven to reduce the level of NPF. Thus, Islamic Commercial Banks are expected to optimize the role of GCG to reduce the NPF level. Keywords: Non-Performing Financing; Islamic Commercial Banks; Financing; Inflation
PENDAMPINGAN PENYUSUNAN ARTIKEL ILMIAH BAGI GURU SEKOLAH MENENGAH KEJURUAN DI JAWA TENGAH
Hasan Mukhibad;
Asrori Asrori;
Prabowo Yudo Jayanto
Al-Khidmat Vol 4, No 1 (2021): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung
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DOI: 10.15575/jak.v4i1.10439
AbstrakMasalah yang masih dihadapi oleh guru adalah rendahnya kemampuan dalam menyusun artikel ilmiah yang dipublikasikan jurnal ilmiah. Tujuan dari kegiatan ini adalah melakukan pendampingan guru dalam menyusun artikel ilmiah. Untuk menyelesaikan permasalahan ini, perlu dilakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Metode pendampingan adalah dengan melakukan pelatihan dan pendampingan guru dalam menyusun artikel ilmiah. Keberhasilan atas kegiatan ini akan dievaluasi dengan membandingkan pre-test dan post-test dan dianalisis menggunakan paired simple T-test. Hasil kegiatan menunjukkan bahwa respon guru dalam pelaksanaan kegiatan ini sangat baik. Selain itu, hasil uji perbedaan antara nilai pre-test dan post-test menunjukkan adanya perbedaan yang signifikan dan ini menunjukkan bahwa terdapat peningkatan pemahaman guru terkait dengan artikel ilmiah dan jurnal ilmiah. Saran dari kegiatan ini adalah dapat dilakukan pelatihan lanjutan yang dilakukan secara intesif dengan melibatkan organisasi keguruan, sekolah, dinas pendidikan dan universitas. AbstractThe problem that is still faced by teachers is the low ability of teachers to compile scientific articles published in scientific journals. The purpose of this activity is to assist teachers in compiling scientific articles. To solve this problem, it is necessary to train and mentor teachers in compiling scientific articles. The mentoring method is to conduct training and mentoring teachers in compiling scientific articles. The success of this activity will be evaluated by comparing the pre-test and post-test and analyzed using the paired simple T-test. The results of the activity showed that the teacher's response in the implementation of this activity was very good. In addition, the results of the difference test between the pre-test and post-test scores showed a significant difference and this indicated that there was an increase in teacher understanding regarding scientific articles and scientific journals. The suggestion from this activity is that further training can be carried out intensively by involving teacher organizations, schools, education offices and universities.
ANALISIS KENDALA DAN PERCEPATAN PENYELESAIAN STUDI MAHASISWA JURUSAN AKUNTANSI
Fachrurrozie Fachrurrozie;
Kiswanto Kiswanto;
Asrori Asrori
Jurnal Pendidikan Ilmu Sosial Vol 28, No 1 (2018): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas
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DOI: 10.2317/jpis.v28i1.5396
ABSTRACT The unsuccessfulness of graduating on time is being a problem for many students in all universities. The diversity of the students’ characteristic in the learning process makes them have own strategy to complete their study. However, the key for graduating on time is not only about the students’ activeness in the lecture but also how the students’ capability in finishing their thesis as final project. Therefore, many factors (intern and extern) affect the time needed by students to complete their study.The research aimed to: (1) indentify the obstacles of graduating the study on time in the accounting department of economic faculty in Universitas Negeri Semarang (UNNES), Indonesia; (2) identify the commitment to fulfilling the requirements for graduate for whom that should have been finished; (3) analyze the obstacles factor from campus; (4) analyze the external that hamper the students to graduate; (5) Find out the students efforts to complete their study; (6) understand the students’ expectation to the department administrator for completing their study; and (7) determine the solution for students who have problems in order to graduate from the university. The survey approach was used with the students of accounting department of UNNES who late to complete their study as the source persons.
Pengaruh Ukuran Perusahaan, Leverage, dan Likuiditas terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderating
Vita Nurul Azizah;
Asrori Asrori
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v6i1.712
This research intends to find out the influence of firm size, leverage, and liquidity on earnings quality with profitability as a moderating variable. The property and real estate companies listed on Indonesia Stock Exchange for the period 2017 to 2020 is used as the population in this recearch. This study used a purposive sampling technique with 77 units of analysis obtained. The analytical technique used in this research is Ordinary Least Square (OLS) using the SPSS 25 application. The study shows that firm size have no influence on earnings quality and leverage have no influence on earnings quality, while liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of company size on earnings quality. On the other hand, profitability can weaken the influence of leverage on earnings quality but, profitability can not strengthen the influence of liquidity on earnings quality. The conclusions of this research that liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of firm size on earnings quality and profitability can weaken the influence of leverage on earnings quality. Suggestions for a new research are expected to add different independent variables which have influence on earnings quality
Determinan Peningkatan Pendapatan Mustahik Penerima Manfaat Zakat Produktif pada BAZNAS Kabupaten Semarang
Nur Khalim Darwiyati;
Asrori Asrori
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher
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DOI: 10.36418/syntax-literate.v6i4.2267
Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan, jenis usaha produktif, lama usaha, jumlah zakat produktif, dan pendampingan terhadap peningkatan pendapatan mustahik penerima manfaat zakat produktif. Populasi dalam penelitian ini adalah mustahik penerima manfaat zakat produktif pada BAZNAS Kabupaten Semarang tahun 2018 berjumlah 80 orang. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 40 sampel penelitian. Data yang digunakan merupakan data primer yang diambil menggunakan kuesioner. Teknik analisis data untuk menguji hipotesis menggunakan analisis regresi logistik. Hasil penelitian menunjukkan jenis usaha dan jumlah zakat produktif secara parsial berpengaruh positif signifikan terhadap peningkatan pendapatan mustahik. Sementara itu, tingkat pendidikan, lama usaha, dan pendampingan secara parsial tidak berpengaruh signifikan terhadap peningkatan pendapatan mustahik. Simpulan dari penelitian ini yaitu pendapatan mustahik pada BAZNAS Kabupaten Semarang mengalami peningkatan jika didorong oleh permodalan yang cukup. Selain itu, mustahil yang melakukan proses produksi mengalami peningkatan pendapatan, adanya proses value added terhadap produk yang dihasilkan meningkatkan minat konsumen dan berpengaruh terhadap perolehan pendapatan
Analisis Penyajian Laporan Keuangan Usaha Kecil Berbasis Technology Acceptance Model (TAM) dengan Ukuran Usaha sebagai Variabel Moderasi
Asrori Asrori;
Frandi Charisma
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan
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DOI: 10.25134/jrka.v5i2.1995
Financial statements are financial records of an entity or company in an accounting period. Financial statements are used to measure the performance of small businesses and as a basis for making business decisions. This study aims to examine the side of the internal influence of small businesses, namely perceptions of usability and perceptions of ease of use, and test the effect of business measures in moderating the effect of independent variables on dependent variables. This research is survey research. This study uses the Structural Equation Model (SEM) analysis method. Hypothesis testing uses the SmartPLS 3.0 program. The results of the study indicate that perceived usefulness has a significant positive effect on the presentation of financial statements, business measures reinforce the influence of perceived usefulness in the presentation of financial statements. While the perception of ease of use does not have a significant effect on the presentation of financial statements, and business size is not able to strengthen the influence of perceptions of ease of use on the presentation of financial statements. The suggestion for the next researcher is to add independent variables.Keywords: Perception of Use; Ease of Use; Presentation of Financial Statements
Human Resource Competence as a Moderating Variable for the Quality of Local Government Financial Reports
Lativa Ulisanti;
Asrori Asrori
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v5i2.1790
The autonomy policy has urged local governments in Indonesia to have better governance to support local finance management. Local governments are demanded to present quality financial reports—this has been such a challenge for many local governments. This study aimed to analyze the effect of an effective internal control system and utilization of information technology on the quality of local government financial reports, moderated by human resource competence. The study’s population and samples were the heads and treasury of the financial department from all work units in Grobogan Regency, Central Jawa. Samples were chosen through a purposive sampling method. Data from 98 respondents were analyzed using SPSS Version 25.0. Data collected were the primary data from questionnaires. Items in the questionnaire were presented using the Likert Scale with five provided alternatives. Data were analyzed using descriptive statistic methods and regression analysis for the moderation effect with absolute difference tests. Findings showed that the effectiveness of the internal control system and the utilization of information technology partially had a positive and significant effect on the quality of local government financial reports. Hypothesis testing confirmed that human resource competence strengthened the effect of utilization of information technology on the quality of local government financial reports, yet weakened the effect of the internal control system on the quality of local government financial reports. Keywords: Financial Reports, Internal Control Systems, Information Technology, Human Resources.