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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

Author-ID : 2430913

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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The Importance of Moving to International Financial Reporting Standards for Indonesian Companies Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 9, No 1 (2011): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

The aim of this study is to determine basic differences between US GAAP and IFRSand provides some solutions to overcome problems that arise due to those differences.Literature review is used in this study to obtain the data about the effects of moving to IFRSin other countries. The results that are achieved in this study are: (i) transition to IFRS willchange financial position, financial performance, and cash flows of companies, (ii) benefitsthat companies take from transition to IFRS outweigh all costs that incur in the conversion,and (iii) IFRS 1 provides important guidance for a first time adopter.

PENGARUH PERSEPSI SISWA TENTANG METODE MENGAJAR GURU DAN DISIPLIN BELAJAR TERHADAP PRESTASI BELAJAR AKUNTANSI SISWA KELAS X PROGRAM KEAHLIAN AKUNTANSI SMKN 1 PENGASIH TAHUN AJARAN 2011/2012 DENGAN MOTIVASI BELAJAR SEBAGAI PEMODERASI Umi Khasanah; Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 10, No 2 (2012): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v10i2.915

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Persepsi Siswa TentangMetode Mengajar Guru terhadap Prestasi Belajar Akuntansi Siswa Kelas X ProgramKeahlian Akuntansi SMKN 1 Pengasih Tahun Ajaran 2011/2012. (2) Pengaruh MotivasiBelajar sebagai pemoderasi pengaruh Persepsi Siswa Tentang Metode Mengajar Guruterhadap Prestasi Belajar Akuntansi. (3) Pengaruh Disiplin Belajar terhadap Prestasi BelajarAkuntansi. (4)Pengaruh Motivasi Belajar sebagai pemoderasi pengaruh Disiplin Belajarterhadap Prestasi Belajar Akuntansi. (5) Pengaruh Persepsi Siswa Tentang Metode MengajarGuru dan Disiplin Belajar secara bersama-sama terhadap Prestasi Belajar Akuntansi. (6)Pengaruh Motivasi Belajar sebagai pemoderasi pengaruh Persepsi Siswa Tentang MetodeMengajar Guru dan Disiplin Belajar secara bersama-sama terhadap Prestasi BelajarAkuntansi.Berdasarkan jenis datanya penelitian ini termasuk penelitian kuantitatif. Metodepengumpulan data yang digunakan dalam penelitian ini adalah kuesioner untukmengumpulkan data Persepsi Siswa Tentang Metode Mengajar Guru, Disiplin Belajar, danMotivasi Belajar. Subjek Penelitian ini adalah Siswa Kelas X Program Keahlian AkuntansiSMKN 1 Pengasih Tahun Ajaran 2011/2012. Data Prestasi Belajar Akuntansi diperolehdengan metode dokumentasi. Uji coba instrumen dilakukan di SMKN 1 Yogyakarta untukmengetahui validitas dan reliabilitas instrumen penelitian. Analisis data yang digunakanadalah analisis regresi sederhana untuk hipotesis pertama, ketiga, dan kelima, dan analisisregresi ganda untuk hipotesis kedua, keempat, dan keenam. Sebelum analisis data diadakanuji persyaratan analisis yaitu uji linearitas dan uji multikolinearitas.Hasil penelitian ini menunjukkan (1) Persepsi Siswa Tentang Metode Mengajar Guruberpengaruh positif dan signifikan terhadap Prestasi Belajar Akuntansi yang ditunjukkandengan nilai rx1y 0,923, thitung 18,820, dengan r2 sebesar 0,851. (2) Motivasi Belajarmemoderasi pengaruh Persepsi Siswa Tentang Metode Mengajar Guru terhadap PrestasiBelajar Akuntansi yang ditunjukkan dengan nilai Fhitung 214,98, R2 sebesar 0,915, kenaikanR2 sebesar 0,017. (3) Disiplin Belajar berpengaruh positif dan signifikan terhadap PrestasiBelajar Akuntansi yang ditunjukkan dengan nilai rx2y 0,914, thitung 17,721, dengan r2 sebesar0,835. (4) Motivasi Belajar memoderasi pengaruh Disiplin Belajar terhadap Prestasi BelajarAkuntansi yang ditunjukkan dengan nilai Fhitung 153,023, R2 sebesar 0,884, kenaikan R2sebesar 0,009. (5) Persepsi Siswa Tentang Metode Mengajar Guru dan Disiplin Belajar secara bersama-sama berpengaruh positif dan signifikan terhadap Prestasi Belajar Akuntansi yangditunjukkan dengan nilai Fhitung 353,604, R2 sebesar 0,921. (6) Motivasi Belajar memoderasipengaruh Persepsi Siswa Tentang Metode Mengajar Guru dan Disiplin Belajar secarabersama-sama terhadap Prestasi Belajar Akuntansi yang ditunjukkan dengan nilai Fhitung197,989, R2 sebesar 0,945, kenaikan R2 sebesar 0,009.

Analisis Profitabilitas Untuk Mengukur Kinerja Keuangan Manajemen Hotel (Studi Kasus pada UNY-Hotel Yogyakarta). Ismani Ismani; Ngadirin Setiawan; Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 9, No 2 (2011): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

The purpose of this research is to measure financial performance of UNY-Hotelmanagement by using profitability ratios, such as Net Profit Margin (NPM) and Return ofTotal Assets (ROA). The research is an evaluative research that is done by analyzingfinancial statement of UNY-Hotel and interviewing management in order to get more deeplyinformation. The result of this research shows that financial performance of UNY-Hotel islow due to NPM at 26.89 % that is lower than the target at 40% and ROA at 6.41% that islower than the interest rate (10% – 12% per annum). This result indicates that there isinefficiency in managing assets and expenses.Kata Kunci: kinerja keuangan, profitabilitas, net profit margin, return on asset, tingkatperputaran aset

IMPLEMENTASI PEMBELAJARAN KONSTRUKTIF UNTUK MENINGKATKAN KEMANDIRIAN DAN PRESTASI MAHASISWA PADA MATA KULIAH MATEMATIKA EKONOMI Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 6, No 1 (2008): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

The aims of this research is to desribe the implementation of constructive learning in Mathematics for Economic course and to gain knowledge about the result of this learning in improving students’ independence and performance. This is a class action research. The Subject of this research is all students following Mathematics for Economics course in Accounting Study Program. The total number of this subject is 49 people. To collect data, researcher uses observation, interviews, questionnaires, assignment and examination, and daily note. The data is analyzed by descriptive analysis. Based on data analysis, the percentation of students who are less independence before they study in class has been 47,17 %. It increases to 44,09 % in first cycle and 41,36 % in second cycle. However, there is an increase in the level of students’ independence because the percentage of students including in the level of less indepence and not indepence decreases significantly and those including in the level of indepence and very independence rises regularly. Therefore, it can be concluded that constructive learning can improve the students’ independence in studying mathematics for economics. It also can be shown in the result of students’ performance. Students’ performance measured by assignments and examinations also increases significantly since there isa tendency that more indepence may result in more performance.

Reducing Spare Part Inventory Cost with Shortage Elimination through Probabilistic Economic Order Quantity Andian Ari Istiningrum; Laily Maudy Munandar; _ Sono
KINERJA Vol. 25 No. 2 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

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

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%.

EFEKTIVITAS OPEN-ENDED EXPERIENTIAL LEARNING CASES DALAM PENINGKATAN PERTIMBANGAN PROFESIONAL Andian Ari Istiningrum
Jurnal Cakrawala Pendidikan CAKRAWALA PENDIDIKAN FEBRUARI 2015, TH. XXXIV, NO. 1
Publisher : LPMPP Universitas Negeri Yogyakarta

Abstrak: Penelitian ini bertujuan untuk mengetahui efektivitas implementasi model pembelajaran Open-Ended Experiential Learning Cases dalam usaha peningkatan kemampuan mahasiswa untuk memberikan pertimbangan profesional. Penelitian ini merupakan penelitian pre-experimental design dengan jenis one-group pretes-postes design. Popolasi penelitian adalah mahasiswa jurusan Akuntansi yang mengambil mata kuliah Akuntansi Keuangan Menengah 1 sebanyak 75 orang, sedangkan sampel yang digunakan adalah 44 orang. Teknik pengambilan sampel dilakukan dengan convenience sampling. Data dikumpulkan dengan tes uraian dan dianalisis dengan uji beda t test untuk sampel berhubungan. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan kemampuan mahasiswa dalam memberikan pertimbangan profesional sebelum dan sesudah model pembelajaran open-ended experiential learning cases diimplementasikan yang menunjukkan terjadinya peningkatan pertimbangan profesional setelah mahasiswa mengikuti pembelajaran dengan model pembelajaran openended experiential learning cases. Kata Kunci: open-ended experiential learning cases, pertimbangan profesional THE EFFECTIVENESS OF OPEN-ENDED EXPERIENTIAL LEARNING CASES TO IMPROVE PROFESSIONAL JUDGMENT Abstract: This study was aimed to reveal the effectiveness of the implementation of the open-ended experiential learning cases to improve students’ professional judgment. To achieve this purpose, the study was designed as the pre-experimental design with the one-group pretest-post-test design type. The population of the study was the Accounting Department Students at Yogyakarta State University taking the 1 st Intermediate Financial Accounting course. There were 75 students as the population and 44 students were chosen as the research sample. The sampling technique used was the convenience sampling. The data were collected by using the essay test and analyzed by t-test for paired samples. The findings showed that there was a significant difference between students’ professional judgment before and after the implementation of open-ended experiential learning. The study also revealed that there was an improvement of students’ professional judgment due to the implementation of openended experiential learning cases. Keywords: open-ended experiential learning cases, professional judgment

PENERAPAN METODE PEMBELAJARAN KOOPERATIF TEKNIK THINK PAIR SHARE UNTUK MENINGKATKAN MOTIVASI BELAJAR AKUNTANSI KOMPETENSI DASAR MENGHITUNG MUTASI DANA KAS KECIL SISWA KELAS X AKUNTANSI 2 SMK NEGERI 7 YOGYAKARTA TAHUN AJARAN 2011/2012 Hana Kurniawan; Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 10, No 1 (2012): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Penelitian ini adalah Penelitian Tindakan Kelas (Classroom Action Research) yangbertujuan untuk meningkatkan Motivasi Belajar Akuntansi Kompetensi Dasar MenghitungMutasi Dana Kas Kecil siswa kelas X Akuntansi 2 SMK Negeri 7 Yogyakarta Tahun Ajaran2011/2012 melalui penerapan Metode Pembelajaran Kooperatif Teknik Think Pair Share(TPS). Penelitian ini dilaksanakan dalam bentuk kolaboratif yang dilaksanakan selama duasiklus.Pengumpulan data dalam penelitian ini dilakukan dengan observasi, angket danwawancara. Analisis data yang digunakan adalah analisis kualitatif dan analisis kuantitatif.Analisis kualitatif dilakukan dengan mereduksi data, menyajikan data dan menarikkesimpulan, sedangkan analisis kuantitatif dilakukan dengan membandingkan perolehan skorMotivasi Belajar Akuntansi dengan skor maksimum kemudian dipersentasekan.Berdasarkan hasil penelitian disimpulkan bahwa Penerapan Metode PembelajaranKooperatif Teknik Think Pair Share (TPS) dapat meningkatkan Motivasi Belajar AkuntansiKompetensi Dasar Menghitung Mutasi Dana Kas Kecil siswa kelas X Akuntansi 2 SMKNegeri 7 Yogyakarta tahun ajaran 2011/2012 yang dibuktikan dengan adanya peningkatanpersentase skor Motivasi Belajar Akuntansi sebesar 16,28% dari sebelum penerapanPembelajaran Kooperatif Teknik Think Pair Share (TPS) sebesar 53,31% meningkat menjadi69,60% di siklus 1. Selanjutnya dari siklus 1 ke siklus 2 juga terjadi peningkatan sebesar11,47% atau diperoleh skor sebesar 81,07%. Selain itu berdasarkan angket yangdidistribusikan kepada siswa dapat disimpulkan pula bahwa terjadi peningkatan skorMotivasi Belajar Akuntansi siswa sebesar 4,18% dari skor siklus 1 sebesar 70,86% ke siklus2 sebesar 75,04%. Dengan cross check yang dilakukan melalui wawancara diperoleh pulahasil bahwa sebagian besar data yang diperoleh konsisten dengan data observasi dan dataangket.Kata Kunci: Pembelajaran Kooperatif, Think Pair Share, Motivasi Belajar Akuntansi, SMKNegeri 7 Yogyakarta

INSURANCE: MORE IMPORTANT RIGHT NOW? Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 5, No 2 (2006): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Asuransi adalah perjanjian antara dua pihak atau lebih dengan mana pihak penanggung mengikatkan diri kepada tertanggung dengan menerima premi asuransi untuk memberikan penggantian kepada tertanggung karena kerugian, kerusakan atau kehilangan keuntungan yang diharapkan atau tanggung jawab hukum kepada pihak ketiga yang mungkin akan diderita tertanggung yang timbul dari suatu peristiwa yang tidak pasti atau untuk memberikan suatu pembayaran yang didasarkan atas meninggal atau hidupnya seseorang yang dipertanggungkan. Asuransi merupakan alat perlindungan diri dan harta benda. Dengan berasuransi, pemegang polis akan memindahkan risiko kepada perusahaan asuransi. Asuransi juga merupakan instrument investasi yang akan menyediakan dana bagi pemegang polis di masa depan nanti saat pemegang polis tersebut tidak lagi produktif. Tingkat kesadaran berasuransi di Indonesia masih sangat rendah. Hal ini disebabkan oleh rendahnya tingkat pendapatan per kapita dan citra buruk yang menempel pada perusahaan asuransi. Oleh karena itu, pemerintah mengeluarkan beberapa peraturan untuk mengembangkan industri asuransi di Indonesia yaitu dengan menetapkan beberapa Keputusan Menteri Keuangan untuk merevisi dan melengkapi Keputusan Menteri Keuangan sebelumnya, yaitu tentang perizinan usaha perusahaan asuransi dan perusahaan reasuransi, penyelenggaraan usaha perusahaan asuransi dan perusahaan reasuransi, kegiatan usaha perusahaan penunjang usaha asuransi, kesehatan keuangan perusahaan asuransi dan perusahaan reasuransi, penilaian kemampuan dan kepatutan bagi direksi dan komisaris perusahaan perasuransian serta pemeriksaan perusahaan perasuransian.

IMPLEMENTASI PENILAIAN RISIKO DALAM MENUNJANG PENCAPAIAN TUJUAN INSTANSI PENDIDIKAN Andian Ari Istiningrum
Jurnal Pendidikan Akuntansi Indonesia Vol 9, No 2 (2011): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This study is conducted in order to provide information for heads of the educationinstitution to anticipate the risks faced by their institutions. It is necessary for educationinstitutions to do risk assessment since the institutions will always face significant changesthat occur due to internal and external changes. The step of risk assessment starts from settingthe institution objectives. It is important to divide the institution objectives into more specificone by formulating the objectives for every program. The second step of risk assessment isrisk identification. In this step, the risks need to be identified and categorized. In addition,factors that cause the risks should also be analyzed. The last step of risk assessment isanalyzing risk. Here, the institution will try to determine the risk status and risk map so thatappropriate respons could be taken to handle the risks.Kata kunci: penilaian risiko, perumusan tujuan, identifikasi risiko, analisis risiko

The Determinants and Impact of Mandatory Disclosure In Indonesian Manufacturing Companies Andian Ari Istiningrum; Muhammad Zaky Za'im Muhtadi
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1052

The primary objective of this research is to determine the factors that have an association with mandatory disclosure and stock return. This research investigated 47 manufacturing companies listed on the Indonesia Stock Exchange in 2012. Mandatory disclosure in this research used items required to be disclosed under IAS 16 and IAS 17. The data analysis used the path analysis by setting two structural equation models. The Sobel Test was used to determine whether mandatory disclosure functions as a mediator. The research proved a significantly positive association of company age with the mandatory disclosure in contrast to company size and company profitability. This implies that the investors are able to find complete and transparent information in the financial statement of mature manufacturing companies. Moreover, company size, company profitability, and mandatory disclosure have a significant positive association with stock return. This implies that it is necessary for the companies to disclose information as required by the accounting standard in Indonesia and the investors may recognize the big and the high profitability manufacturing companies as the places to invest. However, mandatory disclosure does not function as a mediator between company size, company age, company profitability and stock return.

Co-Authors Adeng Pustikaningsih Annisa Ratna Sari Bagaswara Wardhana Bambang Sugito Furtyfatimah, Atita Hana Kurniawan Ismani Ismani Ismani Ismani Laily Maudy Munandar M. Adithya Alhafizh Mahendra Adhi Nugroho Muhammad Zaky Za'im Muhtadi Muhtadi, M. Zaky Muhtadi, Muhammad Zaky Za'im Munandar, Laily Maudy Ngadirin Setiawan Ratna Mentari Rayazen, Ichsan Sono Sono Sono Sono, _ Suryati Suryati Suryati Umi Khasanah Virgy Andika Putri _ Sono

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