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All Journal Jurnal Pendidikan JTP - Jurnal Teknologi Pendidikan EDUKATIF : JURNAL ILMU PENDIDIKAN Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Penelitian, Pendidikan dan Pengajaran: JPPP Community Empowerment J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Sewagati: Jurnal Pengabdian Masyarakat Indonesia JOEL: Journal of Educational and Language Research Proceeding of International Conference on Science, Education, and Technology Jurnal pengembangan pendidikan akuntansi dan keuangan
Lies Nurhaini
Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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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.
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.
Transformasi Digitalisasi Dalam Penerbitan Surat Perintah Pencairan Dana (SP2D) Badan Pengelolaan Keuangan, Pendapatan, Dan Aset Daerah Sukoharjo: Menuju Efisiensi Dan Transparansi Kamila Luthfia Yahya; Iswary Amalia; Lies Nurhaini
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i4.1095

Abstract

The Regional Financial, Revenue and Asset Management Agency (BPKPAD) is a government agency that manages the regional finances and assets of Sukoharjo Regency in accordance with the principle of autonomy. Regional autonomy is expected to create efficiency and transparency in regional resource management. However, not all regions have managed their regional resources efficiently and with transparency, one of which is BPKPAD, which still manages its financial documents manually, especially in managing documents for the issuance of Fund Disbursement Orders (SP2D). The aim of this research is to analyze more deeply the obstacles experienced when publishing SP2D manually and provide appropriate solutions. This research uses a descriptive method with data collection techniques obtained from observations and interviews with employees in the Treasury Sector. This research produced findings in the form of obstacles experienced, namely inefficient time constraints and hard file document constraints resulting in a lack of transparency in their management. Therefore, the document collection process can be carried out digitally to create efficient performance and transparency in its management.
Pemanfaatan Aplikasi Flexnote Suite Accounting Untuk Pengelolaan Pencatatan Akuntansi Dan Operasional Perusahaan Citra Nailus Sa’ida Rahma; Asna Rafiska Hardini; Lies Nurhaini
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i4.1114

Abstract

Commonly used record-keeping applications by many companies include Accurate, MYOB, Zoho, Zahir, SAP, Scylla, Sage, and Oracle, each with its own advantages and disadvantages that need to be considered before being used by a company. Therefore, the purpose of this research is to analyze the use of the Flexnote application as one of the ERPs used in the company. The research approach used is qualitative descriptive with data collection methods such as direct observation, interviews, and literature studies. Based on the analysis results, it can be concluded that the Flexnote Suite Accounting application is one type of ERP created by a developer company from Surabaya that functions to facilitate the operational processes of the company, including sales, stock, finance, and accounting. Flexnote is still not perfect as an ERP in a company, with its strengths and weaknesses.
PENGARUH MODEL PROBLEM BASED LEARNING BERBANTUAN MIND MAPPING TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA DI SMK Sari, Tasya Widya; Nurhaini, Lies
J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Vol 5, No 2 (2024): JUNI
Publisher : Faculty of Teacher Training and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/j-kip.v5i2.14622

Abstract

Penelitian ini bertujuan menguji pengaruh penerapan model problem based learning berbantuan mind mapping terhadap kemampuan berpikir kritis siswa dalam mata pelajaran administrasi pajak di SMK. Jenis penelitian adalah eksperimen semu dengan sampel 72 siswa yang diambil secara acak menggunakan teknik random sampling. Pengumpulan data dilakukan melalui tes, observasi dan dokumentasi serta menggunakan jenis validitas isi. Uji prasyarat analisis terdiri dari uji normalitas dan uji homogenitas dengan hasil data berdistribusi normal dan bersifat homogen. Analisis data dengan uji hipotesis Independent Sample T-Test dengan hasil nilai sig. (2-tailed) = < 0,001 yang memenuhi kriteria sig. (2-tailed) < 0,05 sehingga hipotesis diterima serta N-Gain yang menunjukkan nilai 0,64 pada kelas eksperimen dan 0,42 pada kelas kontrol, artinya kedua kelas masuk dalam kategori sedang. Meskipun demikian, angka perolehan kelas eksperiman lebih tinggi dari kelas kontrol sehingga perlakuan kepada kelas eksperimen memiliki efektivitas yang lebih baik daripada kelas kontrol. Dengan demikian model problem based learning berbantuan mind mapping memiliki pengaruh positif dan signifikan terhadap peningkatan kemampuan berpikir kritis siswa di SMK XYZ. Hasil penelitian ini diharapkan mampu menjadi referensi guru dalam membina kegiatan pembelajaran untuk peningkatan kemampuan berpikir kritis siswa, baik dalam mata pelajaran administrasi pajak maupun lainnya.
Co-Authors Agung Nur Probohudono An Nurrahmawati An Nurrahmawati Anas Wibawa Anis Suryaningsih Asna Rafiska Hardini Asri Diah Susanti Bagas Narendra Parahita Bagas Narendra Parahita Citra Nailus Sa’ida Rahma Dewi, Silvia Dian Perwitasari Dian Perwitasari Elvia Ivada Estetika Mutiaranisa Kurniawati Estetika Mutiaranisa Kurniawati Fahrunisa, Liana Fatimatuz Zahroh, Fatimatuz Ghufronudin Ghufronudin Hasim Hasim Inggrianti, Tiara Iswary Amalia Kamila Luthfia Yahya Khresna Bayu Sangka Khresna Bayu Sangka Kus Indrani Listyoningrum Listyoningrum, Kus Indrani Mahendra, Nova Fadjar Muhtar Muhtar Nastiti, Leilani Devina Nur Chayati Nur Fatah Abidin Okta Hadi Nurcahyono Oktaviana, Riska Royani, Erika Indah Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Sari, Tasya Widya Sigit Santosa Sigit Santosa Sigit Santoso Siswandari Siswandari, Siswandari Sri Sumaryati Sudiyanto Sudiyanto Sudiyanto Sudiyanto Sudiyanto Sudiyanto Susanti, Asri Diah Susilaningsih Susilaningsih, Susilaningsih Y Anni Aryani Yulistiana, Nita Cahya Zahra, Hanna Fairuz