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RELEVANSI KANDUNGAN INFORMASI ANTARA CASH FLOW DAN EARNINGS PADA PERUSAHAAN YANG MENGALAMI FASE DECLINE Lies Nurhaini; Y Anni Aryani; Anas Wibawa
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.468 KB) | DOI: 10.35591/wahana.v15i1.57

Abstract

Statement in the financial press and recent research suggest that controversy exist as to which accounting measure is more value-relevant: earnings or cash flow. This study examines the relative value relevance of earnings and cash flow measures in decline stage of a firm. Another aim of this study is to predict financial distress condition in that stage. Cash flow is expected to be more valuerelevant in the decline stage. In addition, it is argue that the firms in the decline stage are predicted having financial distress. The analysis sample consists of 30 firms in the decline stage. The entire sample member listed on the Indonesian Stock Exchange (IDX) during the period of 2007-2010 is selected using purposive sampling method. Evidence supports the hypothesis that cash flow is more value-relevant than earnings. Another result of this study shows that just 11 from 30 firms in the decline stage experience financial distress condition.Keywords: decline, value relevance, cash flow, earnings, financial distress
IMPLEMENTASI NILAI-NILAI ANTIKORUPSI PADA SISWA SEKOLAH MENENGAH DI KOTA SURAKARTA Estetika Mutiaranisa Kurniawati; Khresna Bayu Sangka; Agung Nur Probohudono; Hasim Hasim; Lies Nurhaini
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3307

Abstract

Anti-Corruption Schools (SAK) are an effort to foster an anti-corruption attitude in the context of realizing a country that has high integrity. The SAK program has been successfully implemented in the student environment as an effort to tackle corruption through students as agents of chance. This service aims to provide provisions and insights regarding anti-corruption attitudes. The objects of concern are junior high school (SMP) and senior high school (SMA) students. SAK service is carried out scientifically and descriptively by placing school members from teachers to students as the goal of the sustainability of the benefits that will be received. SAK provides counseling to teachers and students in order to improve attitudes with integrity. From the teacher's point of view, teachers are expected to continue to monitor the development of their students' attitudes at school so that an attitude that prioritizes integrity can continue to be embedded and grow in the daily attitudes of their students, so that a corruption-free Indonesia can be realized in the future. Sekolah Anti Korupsi (SAK) merupakan salah satu bentuk upaya menumbuhkan sikap anti korupsi dalam rangka mewujudkan Negara yang memiliki integritas tinggi. Program SAK telah sukses dijalankan dalam lingkungan mahasiswa sebagai upaya penanggulangan korupsi melalui mahasiswa sebagai agent of chance. Pengabdian ini bertujuan untuk memberikan bekal dan wawasan mengenai sikap anti korupsi. Objek yang menjadi perhatian adalah siswa Sekolah Menengah Pertama (SMP) dan Sekolah Menengah Atas (SMA). Pengabdian SAK dilakukan secara ilmiah dan deskriptif dengan menempatkan warga sekolah mulai dari guru hingga siswa sebagai tujuan dari keberlangsungan manfaat yang akan diterima. SAK memberikan penyuluhan kepada guru dan siswa dalam rangka meningkatkan sikap yang berintegritas. Dari sudut pandang guru, guru diharapkan untuk terus memantau perkembangan sikap siswanya di sekolah sehingga sikap yang mengedepankan integritas dapat terus tertanam dan tumbuh dalam sikap sehari-hari para siswanya, agar terwujud negara Indonesia yang bebas korupsi di masa depan.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BUMDES SARI AMANAH Lies Nurhaini; Sudiyanto Sudiyanto; Sigit Santosa; Sri Sumaryati; Asri Diah Susanti
Abdimas Galuh Vol 4, No 2 (2022): September 2022
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v4i2.8365

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk melatih dan mendampingi pengelola Badan Usaha Milik Desa (BUMDes) Sari Amanah, Desa Tamansari, Kecamatan Kerjo, Kabupaten Karanganyar untuk meningkatkan kualitas pengelolaan dan penyusunan laporan keuangan. Kesulitan yang dialami mitra saat ini adalah dalam pengelolaan dan penyusunan laporan keuangan. Sejauh ini pencatatan transaksi keuangan BUMDes Sari Amanah belum rapi dan masih dilakukan secara manual. Pengabdian ini dilakukan sebagai salah satu implementasi pembelajaran akuntansi yang diberikan kepada masyarakat (lingkungan pendidikan nonformal) melalui serangkaian kegiatan pelatihan dan pendampingan. Kegiatan pengabdian yang dilakukan ini diharapkan terdapat peningkatan pengetahuan dan keterampilan mitra binaan. Peningkatan yang dimaksud terutama pada pencatatan transaksi dan laporan keuangan dapat disusun sesuai standar akuntansi yang berlaku. Nantinya, tim pengabdian akan menyediakan media pembelajaran (berupa desain database) untuk memudahkan mitra dalam melakukan pencatatan transaksi dan menyusun laporan keuangan. Diharapkan dengan adanya pengabdian ini, BUMDes Sari Amanah lebih mudah bertransformasi dari pencatatan manual menuju digitalisasi laporan keuangan. Selain itu, diharapkan pengabdian ini mampu menghasilkan pencatatan transaksi dan penyusunan laporan keuangan BUMDes Sari Amanah lebih cepat, akurat dan rapi.
Optimalisasi TPACK Melalui Insersi Video Pembelajaran Berbasis Pendidikan Anti Korupsi Pada Mata Pelajaran Sosiologi Bagas Narendra Parahita; Khresna Bayu Sangka; Okta Hadi Nurcahyono; Lies Nurhaini; Estetika Mutiaranisa Kurniawati; Dian Perwitasari; An Nurrahmawati; Agung Nur Probohudono; Saktiana Rizki Endiramurti
DEDIKASI: Community Service Reports Vol 4, No 2 (2022): DEDIKASI: Community Service Report
Publisher : FKIP Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/dedikasi.v4i2.62372

Abstract

A teacher's ability to adapt to technology is tested when there is a significant change from face-to-face to distance learning. The most important thing is the teacher's effort to direct the attitudes and skills of students during online learning. The Technology, Pedagogy, Content Knowledge (TPACK) approach can be a solution to provide opportunities for educators to synergize anti-corruption education in learning practices. In this activity, anti-corruption education in sociology subjects was carried out using the TPACK framework approach. The service's target is the lecturers of sociology subjects in Surakarta. The method of implementing this service consists of several activities, including focus group discussion (FGD) offline to observe community needs. Then proceed with an online meeting through a zoom meeting to deliver general anti-corruption education materials and training asynchronously through the google classroom platform for 32 lessons for the benefit of training in anti-corruption education content analysis and anti-corruption learning model innovation. The preparation of anti-corruption education-based learning videos is carried out. The results of the activities were an increase in the ability of teachers to design anti-corruption learning innovations in sociology subjects and an increase in the ability of teachers to compile sociology learning videos by strengthening content knowledge of anti-corruption education insertions.
TINGKAT KEMANDIRIAN BELAJAR MAHASISWA DALAM PEMBELAJARAN DARING Nur Fatah Abidin; Ghufronudin Ghufronudin; Bagas Narendra Parahita; Anis Suryaningsih; Lies Nurhaini
Jurnal Pendidikan Vol 13, No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jp.13.2.93-103

Abstract

The success of online learning implementation in higher education is determined by internal factor such as student self-directedness. The article aimed to measure students’ self-directedness in higher education context. The research respondents were 472 students from the Faculty of Teacher Training and Education, Sebelas Maret University. The respondent were selected based on cluster and random sampling. The data were collected through the Self-rating Scale of Self-Directed Learning (SRSSDL). The results showed the level of student learning self-directed learning is at a medium and high level. The results also illustrate the transformative ability of students in the setting of online learning. Overall, this study shows the importance of student self-direction in supporting online learning readiness. Therefore, teacher must be able to provide constructivism-based learning strategies and student-centred approaches that can accommodate student independence in the learning process.
Kidspreneur initiation through making prayer mats with quilting techniques at Aisyiyah Orphanage Karanganyar An Nurrahmawati; Khresna Bayu Sangka; Dian Perwitasari; Estetika Mutiaranisa Kurniawati; Nur Chayati; Saktiana Rizki Endiramurti; Bagas Narendra Parahita; Lies Nurhaini
Community Empowerment Vol 7 No 10 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7189

Abstract

Mentally and financially independence are essential matters that should be learned early. Among them are for children who do not have guardians or parents. Solutions designed to encourage independence, by teaching additional skills and instilling an entrepreneurial mentality in children or Kidspreneurs. The team chose to train sewing skills using the quilting technique because it is basic and easy, and the raw materials are inexpensive and readily available. The program focused on making prayer mats considering the simple shape and the uneven age and sewing skills of the children. In addition to providing entrepreneurial mental strengthening and sewing training on quilting techniques, the team also provided assistance with sewing machines, patchwork and sewing tools. The results of the training show the enthusiasm of the children and their desire to become entrepreneurs. From this training, the children of Aisyiyah Karanganyar orphanage members will be able to be independent and even contribute to similar empowerment in their surroundings.
ANALISIS PELAKSANAAN PEMBELAJARAN JARAK JAUH MELALUI FOCUS GROUP DISCUSSION Lies Nurhaini
JOEL: Journal of Educational and Language Research Vol. 1 No. 8: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.134 KB) | DOI: 10.53625/joel.v1i8.1725

Abstract

This study use the Participatory Action Research (PAR) method and using the Forum Group Discussion (FGD) technique. The objectives of this FGD activity are (1) to identify the type of platform used in distance learning, (2) to find out the obstacles in implementing distance learning, and (3) to find out how strategies can be used to overcome the existing obstacles. The results of the FGD at SMK Negeri Jumantono are: (1) Teachers have tried to vary the platform as a means of distance learning such as whatsapp groups, google classroom, google forms, google sites, zoom cloud meetings, youtube, and various other social media; (2) The implementation of PJJ experienced several obstacles, such as signals, student activity, interest and motivation to learn; (3) formulating several strategies to improve the quality of distance learning, both from the pedagogic competence of teachers and their supporting facilities.
PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF VIRTUAL (MIVi) MELALUI APLIKASI MANUFAKTURMUDAH Lies Nurhaini; Kus Indrani Listyoningrum; Sudiyanto Sudiyanto; Sigit Santosa
Jurnal Pendidikan Vol 14, No 1 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jp.14.1.103-117

Abstract

Technology has an important role for education in Indonesia. The demands of improving the quality of education to support the development in Indonesia can be facilitated with technology. In fact, technological advances in the world are a challenge for Indonesia to follow. There is a pandemic that hit the world, requiring Indonesia to conduct online learning. Learning in the network through information and communication technology. However, online learning with certain subjects is poorly understood by students. For example, accounting subjects about manufacturing companies. In order to solve the problem of understanding the material that students feel, researchers created the Application ManufakturMudah. The app was successfully developed with a variety of interesting features for users. This research was conducted to find out how well the ManufakturMudah application performs. This research method uses Research and Development with the help of several respondents.
PENGEMBANGAN KOMIK DIGITAL UNTUK MENINGKATKAN HASIL BELAJAR AKUNTANSI DASAR KELAS X AKUNTANSI DI SMK X Liana Fahrunisa; Sri Sumaryati; Lies Nurhaini
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 3, No 2 (2022): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v3i2.84584

Abstract

Abstract This study aims to determine the procedure for developing accounting digital comics learning media. The accounting digital comic learning media will be developed at SMK X in class X Accounting. This research is an R&D (Research & Development) research using the ADDIE development model with 5 stages of Analysis, Design, Development or Production, Implementation or Delivery and Evaluation. The data sources of this research include learning events, informants (basic accounting teachers and students of class X AK I and II) and documents (syllabus, lesson plans). The results of the study are at the analysis stage, the use of learning media has not been maximally utilized by teachers and students in achieving learning objectives. In the design stage, teachers need learning media in the form of learning videos and students like media in the form of videos that have many colors and images, so that the Digital Accounting Comics media will be developed. In the development stage, the media is declared suitable for use. This is evidenced by the assessment of media experts by 84%, from material experts by 87%, and from educators by 87%. In the implementation phase, the results of one-on-one trials are 95%, and the results of small group trials are 92%. The results of this study conclude that digital accounting comics are suitable for use in accounting learning. Keywords: digital comics, accounting learning, learning media Abstrak Penelitian ini bertujuan untuk mengetahui prosedur pengembangan media pembelajaran komik digital akuntansi. Media pemebelajaran komik digital akuntansi tersebut akan dikembangkan di SMK X pada kelas X Akuntansi. Penelitian ini merupakan penelitian R&D (Research & Development) dengan menggunakan model pengembangan ADDIE dengan 5 tahapan Analysis, Design, Development or Production, Implementation or Delivery and Evaluation. Sumber data penelitian ini meliputi peristiwa pembelajaran, informan (guru akuntansi dasar dan siswa kelas X AK I dan II) dan dokumen (silabus, RPP). Hasil penelitian adalah pada tahap analisis, penggunaan media pembelajaran belum maksimal dimanfaatkan guru dan siswa dalam pencapaian tujuan pembelajaran. Tahap desain, guru membutuhkan media pembelajaran berupa video pembelajaran dan peserta didik menyukai media yang berbentuk video yang memiliki banyak warna dan gambar, sehingga media komik digital akuntansi akan dikembangkan. Tahap pengembangan, media dinyatakan layak untuk digunakan. Hal ini dibuktikan penilaian dari ahli media sebesar 84%, dari ahli materi sebesar 87%, dan dari pendidik sebesar 87%. Tahap implementasi, hasil uji coba satu -satu sebesar 95%, dan hasil uji coba kelompok kecil sebesar 92%. Hasil penelitian ini menyimpulkan bahwa komik digital akuntansi layak digunakan dalam pembelajaran akuntansi. Kata Kunci: komik digital, pembelajaran akuntansi, media pembelajaran
HUBUNGAN ADVERSITY QUOTIENT DAN DUKUNGAN SOSIAL DENGAN PRESTASI AKADEMIK MAHASISWA DALAM MATA KULIAH PENGANTAR AKUNTANSI DI UNIVERSITAS SEBELAS MARET SURAKARTA Silvia Dewi; susilaningsih susilaningsih; lies nurhaini
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 2, No 2 (2021): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v2i2.60562

Abstract

ABSTRACT              This objectives of this research was to find out the correlation of adversity quotient and social support partially or simultaneously with academic achievement in introductory accounting courses. This type of research is quantitative correlational research. The population in this study was the students of Sebelas Maret University who had taken introductory accounting courses totaling 610 students. The sample taken by using proportional random sampling technique. Data collection techniques used are documentation for the value of introductory accounting courses, questionnaires for adversity quotient scores and social support. The data analysis technique uses product moment correlation and multiple correlation. The results showed that there was a positive and significant adversity quotient and social support partially or simultaneously with student academic achievement in introductory accounting courses. Keywords: Adversity Quotient, Social Support, Academic Achievement in Introductory Accounting Courses ABSTRAKPenelitian ini bertujuan untuk mengetahui hubungan positif adversity quotient dan dukungan sosial secara parsial maupun simultasn dengan prestasi akademik mata kuliah pengantar akuntansi. Jenis penelitian ini adalah penelitian kuantatif korelasional. Populasi dalam penelitian ini adalah mahasiswa Universitas Sebelas Maret yang telah menempuh mata kuliah pengantar akuntansi berjumlah 610 mahasiswa. Sampel diambil dengan menggunakan teknik propotional random sampling. Teknik pengumpulan data yang digunakan adalah dokumentasi untuk nilai mata kuliah pengantar akuntansi, kuesioner untuk skor adversity quotient dan dukungan sosial. Teknik analisis data menggunakan analisis koefisien korelasi product moment dan korelasi ganda. Hasil penelitian menunjukkan bahwa adversity quotient dan dukungan sosial secara parsial maupun simultan memiliki hubungan positif dan signifikan dengan prestasi akademik mahasiswa pada mata kuliah pengantar akuntansi. Kata Kunci: Adversity Quotient, Dukungan Sosial, Prestasi Akademik pada Mata Kuliah Pengantar Akuntansi