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All Journal Jurnal Manajemen dan Organisasi Jurnal Ekonomi dan Pendidikan Cakrawala Pendidikan Jurnal Ilmu Manajemen JURNAL ECONOMIA Jurnal Pendidikan Akuntansi Indonesia Kinerja Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Sebatik Jurnal Logistik Indonesia Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Indonesian Journal Of Energy And Mineral Jurnal Ilmu Manajemen Jurnal Akuntansi dan Keuangan Indonesia JURNAL TEKNIK INDUSTRI Jurnal Polimesin
Andian Ari Istiningrum
Program Studi Logistik Minyak Dan Gas, Politeknik Energi Dan Mineral
Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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INTERNALISASI OBYEKTIVITAS DAN TANGGUNG JAWAB PROFESIONAL UNTUK MENUMBUHKAN PERILAKU ETIS Ari Istiningrum, Andian
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3244

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan internalisasi obyektivitas dan tanggung jawab profesional dalam menumbuhkan perilaku etis mahasiswa Akuntansi di Universitas Negeri Yogyakarta (UNY). Desain penelitian yang digunakan adalah penelitian deskriptif yang dilakukan pada 149 mahasiswa Akuntansi UNY.  Teknik pengambilan data dengan menggunakan angket dimana angket terlebih dahulu diuji coba pada 45 mahasiswa Akuntansi UNY di luar sampel. Uji validitas dilakukan dengan menggunakan analisis item, sedangkan uji reliabilitas dengan menggunakan cronbach alfa. Data dianalisis secara deskriptif untuk menentukan kecenderungan tingkat keberhasilan internalisasi obyektivitas dan tanggung jawab profesional serta tingkat perilaku etis. Penelitian memberikan hasil bahwa internalisasi obyektivitas belum sepenuhnya berhasil karena baru 44% prinsip obyektivitas terinternalisasi dalam diri mahasiswa. Sedangkan, internalisasi tanggung jawab profesional telah berhasil dilaksanakan dengan tingkat keberhasilan sebesar 66%. Perilaku etis yang berhasil ditumbuhkan dari hasil internalisasi kedua prinsip ini ternyata berada pada kategori tinggi dimana 86% prinsip perilaku etis berhasil diinternalisasi dalam diri mahasiswa.  The objectives of this research are to have empirical knowledge about the level of internalization of objectivity and professional responsibility in building ethical behavior of the Accounting Students at Yogyakarta State University (YSU). To achieve these objectives, the research is done to 149 Accounting students at YSU. The data is collected by using questionnaire. Pilot test to determine validity and reliability of the questionnaire is conducted to 45 Accounting students. The validity of the questionnaire is determined by using item analysis, while the reliability of the questionnaire is tested by cronbach alfa. Data is analyzed using descriptive statistics. The results show that the internalization of objectivity is not entirely successful because it is only 56% the principle of objectivity has been internalized to students. The professional responsibility is successfully internalized since result shows that 66% of this principle has been internalized to students. The ethical behavior that are successfully created to students from these internalizations is high as it is shown by 86% of the principle of ethics has been internalized to students.
INTERNALISASI OBYEKTIVITAS DAN TANGGUNG JAWAB PROFESIONAL UNTUK MENUMBUHKAN PERILAKU ETIS Ari Istiningrum, Andian
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3244

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan internalisasi obyektivitas dan tanggung jawab profesional dalam menumbuhkan perilaku etis mahasiswa Akuntansi di Universitas Negeri Yogyakarta (UNY). Desain penelitian yang digunakan adalah penelitian deskriptif yang dilakukan pada 149 mahasiswa Akuntansi UNY.  Teknik pengambilan data dengan menggunakan angket dimana angket terlebih dahulu diuji coba pada 45 mahasiswa Akuntansi UNY di luar sampel. Uji validitas dilakukan dengan menggunakan analisis item, sedangkan uji reliabilitas dengan menggunakan cronbach alfa. Data dianalisis secara deskriptif untuk menentukan kecenderungan tingkat keberhasilan internalisasi obyektivitas dan tanggung jawab profesional serta tingkat perilaku etis. Penelitian memberikan hasil bahwa internalisasi obyektivitas belum sepenuhnya berhasil karena baru 44% prinsip obyektivitas terinternalisasi dalam diri mahasiswa. Sedangkan, internalisasi tanggung jawab profesional telah berhasil dilaksanakan dengan tingkat keberhasilan sebesar 66%. Perilaku etis yang berhasil ditumbuhkan dari hasil internalisasi kedua prinsip ini ternyata berada pada kategori tinggi dimana 86% prinsip perilaku etis berhasil diinternalisasi dalam diri mahasiswa.  The objectives of this research are to have empirical knowledge about the level of internalization of objectivity and professional responsibility in building ethical behavior of the Accounting Students at Yogyakarta State University (YSU). To achieve these objectives, the research is done to 149 Accounting students at YSU. The data is collected by using questionnaire. Pilot test to determine validity and reliability of the questionnaire is conducted to 45 Accounting students. The validity of the questionnaire is determined by using item analysis, while the reliability of the questionnaire is tested by cronbach alfa. Data is analyzed using descriptive statistics. The results show that the internalization of objectivity is not entirely successful because it is only 56% the principle of objectivity has been internalized to students. The professional responsibility is successfully internalized since result shows that 66% of this principle has been internalized to students. The ethical behavior that are successfully created to students from these internalizations is high as it is shown by 86% of the principle of ethics has been internalized to students.
Reducing Spare Part Inventory Cost with Shortage Elimination through Probabilistic Economic Order Quantity Istiningrum, Andian Ari; Munandar, Laily Maudy; Sono, _
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4371

Abstract

Company Z had an inventory of fast moving spare parts where the demand pattern for these spare parts fluctuated every month and there were several months in which the demand was zero. In addition, company Z did not have a safety stock for these spare parts, so the risk of shortage for these spare parts was quite high. This study aimed to reduce fast moving spare part inventory costs and prevent the risk of shortage by determining the optimal order quantity and re-ordering time. The inventory control model used to determine the optimal order quantity was the Probabilistic Economic Order Quantity (Probabilistic EOQ). This model is appropriate to use in conditions of unstable demand and it requires the calculation of safety stock to prevent shortage.  Research data in the form of data on demand, lead time, purchasing cost, ordering cost, carrying cost, and shortage cost were collected through company documents. The data that had been collected was then processed using an excel spreadsheet. Demand forecasting for the next 12 months was carried out using the Croston method. Forecasting results were used as input in calculating the optimal order quantity on Probabilistic EOQ.  Furthermore, data processing was run by calculating the safety stock and reorder point. The total inventory cost with Probabilistic EOQ was calculated and compared with the company’s total inventory cost to determine whether Probabilistic EOQ is able to create inventory cost reduction. The results showed that Probabilistic EOQ enabled the company to reduce its inventory cost up to 57.85%.
Inventory Cost Reduction and EOQ for Personal Protective Equipment: A Case Study in Oil and Gas Company Andian Ari Istiningrum; Sono Sono; Virgy Andika Putri
Jurnal Logistik Indonesia Vol 5, No 2: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/logistik.v5i2.1880

Abstract

Personal Protective Equipment (PPE) is one of materials that is urgent for oil and gas companies. Company X is an upstream oil and gas company located in Indonesia that requires its employees to wear PPE. Therefore, the PPE inventory must be controlled carefully to maintain the level of PPE inventory. This research has an objective to reduce PPE inventory cost through the application of Economic Order Quantity (EOQ) method. To achieve this objectives, a research was conducted to 22 items of PPE in Company X. The research was conducted by forecasting PPE demand, calculating optimal quantity and ordering frequency, calculating safety stock and reorder point, and finally calculating the inventory cost reduction. The result shows that the implementation of EOQ has enabled the company to reduce its inventory cost by 19.72%. Therefore, it is advisable for Company X to design and implement EOQ as the inventory control program for PPE.
Six Sigma As A Means To Enhance Quality Of The Company Andian Ari Istiningrum; Annisa Ratna Sari
Jurnal Ekonomi dan Pendidikan Vol 2, No 2 (2005)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.612 KB) | DOI: 10.21831/jep.v2i2.637

Abstract

Six Sigma is a means that can be used to enhance quality by decreasing product defects. Many organizations have succeeded in applying Six Sigma, such as Motorola, General Electric and Allied Signal. To achieve Six Sigma, a process must reduce no more than 3.4 defects per million opportunities.This article tries to describe the definition and process of Six Sigma. Six Sigma can be used in every part of production process. It is important for the organizations to give more attention to quality. The best quality can be achieved if all of the resources and processes are well managed. Six Sigma helps the organizations to measure whether resources and processes are well managed so that better quality can be achieved.Six Sigma has some advantages, such as focus on process, recovery and measurement management, keep the focus accurate, clear and specific, has clear purposes and help the organization to adapt the situation that always changes, uses means and approaches in the proper situation, helps company to create smoother, more effective and more efficient company, recognizes that a little recovery or a big changing is important in the business world, and has no worry to give a big investment to meet the standard.
PENINGKATAN SELF-REGULATED LEARNING SKILLS MAHASISWA PADA MATA KULIAH AKUNTANSI PENGANTAR MELALUI PROBLEM-BASED LEARNING Andian Ari Istiningrum
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN EDISI FEBRUARI 2017, TH. XXXVI, NO. 1
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.115 KB) | DOI: 10.21831/cp.v36i1.11080

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui: (i) peningkatan self-regulated learning skills (SRL) melalui implementasi problem-based learning (PBL) dan (ii) peningkatan kemampuan dosen pelaksana dalam mengimplementasikan PBL. Penelitian ini merupakan lesson study terbagi atas dua siklus dimana masing-masing siklus terdiri atas tahap plan, do, dan see.Subjek penelitian adalah mahasiswa Akuntansi Universitas Negeri Yogyakarta semester pertama yang mengambil mata kuliah Akuntansi Pengantar sebanyak 35 mahasiswa. Data mengenai SRL dikumpulkan dengan angket yang diisi mahasiswa, sedangkan data mengenai implementasi PBL oleh dosen pelaksana dikumpulkan dengan lembar observasi yang diisi oleh mahasiswa dan anggota timlesson study. Data dianalisis secara deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa (i) PBL mampu meningkatkan SRL mahasiswa walaupun tingkat ketercapaiannya masih belum optimal, dan (ii) kemampuan dosen pelaksana dalam melaksanakan PBL meningkat dengan tingkat ketercapaian yang optimal. IMPROVING STUDENTS’ SELF-REGULATED LEARNING SKILLS IN THE INTRODUCTION TO ACCOUNTING COURSE THROUGH PROBLEM-BASED LEARNING Abstract: This study aims to reveal (i) the improvement of self-regulated learning skills (SRL) through problem-based learning (PBL), and (ii) the improvement of lecturers’ performance in implementing PBL. To achieve these purposes, a lesson study with two cycles was conducted. Each cycle consisted of plan phase, do phase, and see phase. The study was conducted to the 1 semester Accounting Students at Yogyakarta State University who attended the Introduction to Accounting course. There were 35 students as the research subjects. The sampling technique used to collect data regarding SRL was questionnaires which were filled out by the students; while the data regarding the lecturer’s performance was collected by observation sheets that were filled out by students and members of lesson study group. The study has proved that: (i) the implementation of PBL could improve SRL even though the level of achievement was still not optimal, and (ii) the level of achievement of the lecturer’s performance in implementing PBL was optimal and improving. Keywords: problem-based learning, self-regulated learning skills st
PENGARUH RESIDUAL INCOME DAN MARKET TO BOOK RATIO TERHADAP STOCK RETURN PADA INDUSTRI MANUFAKTUR Andian Ari Istiningrum; Suryati Suryati Suryati
JURNAL ILMU MANAJEMEN Vol 11, No 3 (2014): Agustus
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v11i3.11782

Abstract

The aims of this research are to determine the influence of residual income and market to book ratio toward stock return in the manufacture companies listed in the Bursa Efek Indomesia (BEI) during 2010-2012. The number of population is 135 manufacture companies and 30 manufacture companies based on the criterions are chosen as the research sample. Historical data from 2010 to 2012 is used in this research. Data is analyzed by multiple regression. The research reveals that residual income and market to book ratio individually has a positive and significant influence toward stock return. Market to book ratio is proven as the factor that provides higher influence as compared to residual income.
Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information Andian Ari Istiningrum
Jurnal Economia Vol 12, No 1: April 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.976 KB) | DOI: 10.21831/economia.v12i1.8808

Abstract

Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, leverage, and company growth toward mandatory disclosure. The research was research of causality. The sample used in this research was 47 manufacturing companies from 129 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Purposive sampling was the technique used to select samples. Data was analyzed by using multiple linear regressions. Before multiple linear regressions were conducted, the normality, heteroscedasticity, linearity, and multicolinearity must be met. The results showed that company size, company age, profitability, leverage, and company growth had no effect to mandatory disclosure.Keywords: mandatory disclosure, company size, company age, profitability, leverage, company growthAbstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap pengungkapan wajib. Penelitian ini merupakan penelitian kausalitas. Sampel yang digunakan yaitu 47 perusahaan manufaktur dari 129 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data dianalisis dengan regresi linear berganda. Uji prasyarat analisis meliputi uji normalitas, heteroskedastisitas, linearitas, dan multikolinearitas dilakukan terlebih dahulu. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan wajib.Kata Kunci: pengungkapan wajib, ukuran perusahaan, umur perusahaan, profitabilitas, leverage, pertumbuhan perusahaan
DEVELOPING 360 DEGREE FEEDBACK TO EVALUATE THE EFFECTIVENESS OF AUDIT TEAM Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 6, No 2 (2008): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v6i2.929

Abstract

360 Degree Feedback atau juga dikenal sebagai ‘multi-rater feedback’,‘multisource feedback’, atau ‘multisource assessment’ adalah suatu metode yang dimanasetiap orang yang bekerja dalam suatu perusahaan akan menerima masukan dari seluruhpihak, baik itu atasan, rekan kerja, bawahannya maupun dari pihak luar perusahaan, sepertipelanggan dan klien. Tujuan dari metode ini adalah agar setiap orang mengetahui kelebihandan kelemahannya sehingga suatu program pengembangan diri akan diciptakan untukmengakomodasi kelemahan tersebut.Metode ini dapat juga digunakan oleh Kantor Akuntan Publik (KAP) untukmengevaluasi keefektivan tim auditnya. Keefektifan di sini diartikan sebagai kemampuansemua anggota tim untuk bekerja sama selama penugasan audit berlangsung.Kerja samaakan berjalan dengan baik jika setiap anggota tim mau menerima umpan balik mengenaikompetensi yang dimilikinya dari berbagai sumber.Ada lima tahap yang dilakukan dalam mengimplemantasikan 360 DegreeFeedback, yaitu 1) memilih instrumen, 2) memilih orang yang akan memberikan masukan,3) menggunakan instrumen umpan balik, 4) mengevaluasi hasil, dan 5) memperluaspenggunaan umpan balik untuk mengevaluasi hasil audit.Metode 360 Degree Feedback akan memperoleh manfaat baik itu bagi pemilikKAP, manajer, auditor senior dan junior apabila dalam penggunaannya terlebih dahuludirencanakan dengan sebaik-baiknya sehingga implementasi metode ini tidak melencengdari tujuan aslinya.Keywords : 360 degree feedback, strengths, weaknesses
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN JASA YANG TERDAFTAR DI BEJ SEBELUM DAN SELAMA KRISIS MONETER Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 4, No 1 (2005): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v4i1.1776

Abstract

This research has a purpose to compare and analyze the effects of monetary crisis to the financial performance of service companies. The financial performance was indicated by some financial ratios. These financial ratios include current ratio, total assets turnover, total liabilities to total assets, debt to equity, net profit margin, return on assets and return on equity. Research samples were 41 service companies. The analysis used wilcoxon signed rank test to compare the value of financial ratios between the period before and during  monetary crisis. The result showed that monetary crisis influenced almost financial ratios, except total assets turnover and debt to equity.  The differences of almost financial ratios between the period before and during monetary crisis is primary caused by the increasing of Rupiah to US Dollars
Co-Authors Adeng Pustikaningsih Annisa Ratna Sari Bagaswara Wardhana Bambang Sugito Furtyfatimah, Atita Hana Kurniawan Ichsan Rayazen Ismani Ismani Ismani Ismani Laily Maudy Munandar M. Adithya Alhafizh M. Zaky Muhtadi Mahendra Adhi Nugroho Muhammad Zaky Za'im Muhtadi Munandar, Laily Maudy Ngadirin Setiawan Ratna Mentari Sono Sono Sono Sono, _ Suryati Suryati Suryati Umi Khasanah Virgy Andika Putri _ Sono