Articles
<![CDATA[Pendidikan Kewirausahaan dan Intensi Kewirausahaan dengan Sikap Kewirausahaan sebagai Mediasi ]]>
<![CDATA[Anik Kusmintarti]]>;
<![CDATA[Nur Indah Riwajanti]]>;
<![CDATA[Andi Asdani]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (443.093 KB)
<![CDATA[AbstractThis study aimed to analyze the entrepreneurial attitude as a mediator of the effects of entrepreneurial education on entrepreneurial intention. The population was final semester students who studied entrepreneurial education and the sampling technique used is judgment sampling. The primary data was collected through questionnaires distribution and analyzed using path analysis. The results show that the effect of entrepreneurial education toward the entrepreneurial intention is not significant; the influence of entrepreneurial attitude toward the entrepreneurial intention is significant; and the students who studied entrepreneurship education tend to have intentions to establish a new business if entrepreneurial education can form positive mindset towards entrepreneurship.AbstrakPenelitian ini bertujuan menganalisis peran sikap kewirausahaan sebagai variabel mediasi untuk pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan. Populasi penelitian adalah mahasiswa semester akhir yang telah mendapat pendidikan kewirausahaan dan teknik sampling menggunakan judgment sampling. Pengumpulan data menggunakan kuesioner dan analisis data menggunakan statistik deskriptif dan analisis jalur. Hasil penelitian menunjukkan bahwa pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan positif tetapi tidak signifikan; Pengaruh sikap kewirausahaan terhadap intensi kewirausahaan positif dan signifikan; dan mahasiswa yang mengikuti pendidikan kewirausahaan cenderung berniat mendirikan usaha baru dimasa mendatang, apabila pendidikan kewirausahaan dapat membentuk pola pikir positif mahasiswa terhadap kewirausahaan.]]>
<![CDATA[The Effect Of Covid-19 On The Occurrence Of All Star Hotels On The Island Of Java-Bali During The Pandemic ]]>
<![CDATA[Diva Wahyu Syaputri Diva]]>;
<![CDATA[Nurafni Elvitia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ International Journal of Economics Development Research (IJEDR) Vol. 2 No. 3 (2021): International Journal of Economics Development Research (IJEDR) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/ijedr.v2i3.351
<![CDATA[Covid-19 is an epidemic that is sweeping across the country right now. The community is greatly affected by this pandemic, especially in the tourism sector, from flights to hotels which are usually crowded with visitors from outside the region and from abroad. Until now, the government is still trying to get the Covid-19 virus to immediately break the chain. The purpose of this analysis is to find out how the influence of Covid-19 on hotel occupancy rates on the islands of Java and Bali. The research sample was obtained from the Central Statistics Agency (BPS). The analysis technique in this study uses regression analysis. From the results of the analysis, it can be seen that there are significant changes in hotel occupancy rates from before and during Covid19. Thus showing that Covid12 has an effect on the hotel economy.]]>
<![CDATA[Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN ]]>
<![CDATA[Mayasir Aziza]]>;
<![CDATA[Jaswadi Jaswadi]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i2.120
<![CDATA[This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.]]>
<![CDATA[The Forecasting Analysis of Profit on Astra Companies List on Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Sinta Fatmaria Tantri]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i3.156
<![CDATA[This research aims to analyze the profit forecasting using the weighted moving average method then compare the pattern between Astra companies listed on IDX (Indonesia Stock Exchange). The research method use is quantitative descriptive with secondary data of profit in the 2018-2022 period that provides quarterly. The result for this research shows the highest forecasting of profit on PT Astra International Tbk occurring in the third quarter in 2023 with the amount of 20,970. While the lowest forecasting occurred in first quarter in 2023 with the amount of 9,410. While the lowest forecasting occurred in first quarter in 2023 with the amount of 13,529. The highest forecasting of profit on PT United Tractors Tbk occurs in the third quarter in 2023 with the amount of 13,738,446. While the lowest forecasting occurred in first quarter in 2024 with the amount of 5,584,042. and the highest forecasting of profit on PT United Tractors Tbk occurs in the second quarter in 2023 with the amount of 50,707. While the lowest forecasting occurred in the third quarter in 2024 with the amount of 22,496.]]>
<![CDATA[Inventory Forecasting Analysis using The Weighted Moving Average Method in Go Public Trading Companies: English ]]>
<![CDATA[Erycha Puspitasari]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54408/jabter.v2i3.160
<![CDATA[This research aims to analyze inventory forecasting using the weighted moving average method and then compare the trading companies' patterns. The research method used is quantitative descriptive with secondary data of inventory in the period 2018-2022 which provide quarterly. This research uses the weighted moving average method to calculate forecasting of inventory by Microsoft Excel data analysis techniques. This research shows the highest inventory forecasting on PT Sumber Alfaria Trijaya Tbk (AMRT) occurs in the first quarter of 2023 with the amount of 10.537.541 and the lowest forecasting occurs in the second quarter in 2023 with the amount of 10.431.677. The highest inventory forecasting on PT Erajaya Swasembada Tbk (ERAA) occurs in the second quarter of 2023 with the amount of 6.443.525 and the lowest forecasting in the fourth quarter of 2023 with the amount of 6.418.659. The highest inventory forecasting on PT United Tractors Tbk (UNTR) occurs in the third quarter of 2023 with the amount of 12.239.422 and the lowest forecasting in the first quarter of 2023 with the amount of 12.050.681. Based on the study's results, the tracking signal value at AMRT was 2,17, ERAA was 0.01, and UNTR was -0.08. The three companies' results prove that the weighted moving average can be used to determine inventory forecasting for the next period because the tracking signal value is still within the control limits of ±4.]]>
<![CDATA[Pendidikan Kewirausahaan dan Intensi Kewirausahaan dengan Sikap Kewirausahaan sebagai Mediasi ]]>
<![CDATA[Anik Kusmintarti]]>;
<![CDATA[Nur Indah Riwajanti]]>;
<![CDATA[Andi Asdani]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 2 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (443.093 KB)
|
DOI: 10.33795/jraam.v2i2.160
<![CDATA[This study aimed to analyze the entrepreneurial attitude as a mediator of the effects of entrepreneurial education on entrepreneurial intention. The population was final semester students who studied entrepreneurial education and the sampling technique used is judgment sampling. The primary data was collected through questionnaires distribution and analyzed using path analysis. The results show that the effect of entrepreneurial education toward the entrepreneurial intention is not significant; the influence of entrepreneurial attitude toward the entrepreneurial intention is significant; and the students who studied entrepreneurship education tend to have intentions to establish a new business if entrepreneurial education can form positive mindset towards entrepreneurship. Abstrak Penelitian ini bertujuan menganalisis peran sikap kewirausahaan sebagai variabel mediasi untuk pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan. Populasi penelitian adalah mahasiswa semester akhir yang telah mendapat pendidikan kewirausahaan dan teknik sampling menggunakan judgment sampling. Pengumpulan data menggunakan kuesioner dan analisis data menggunakan statistik deskriptif dan analisis jalur. Hasil penelitian menunjukkan bahwa pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan positif tetapi tidak signifikan; Pengaruh sikap kewirausahaan terhadap intensi kewirausahaan positif dan signifikan; dan mahasiswa yang mengikuti pendidikan kewirausahaan cenderung berniat mendirikan usaha baru dimasa mendatang, apabila pendidikan kewirausahaan dapat membentuk pola pikir positif mahasiswa terhadap kewirausahaan.]]>
<![CDATA[Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond ]]>
<![CDATA[Shanti Rahayu Kusuma Ningrum]]>;
<![CDATA[Nur Indah Riwajanti]]>;
<![CDATA[Kuni Utami Handayawati]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (451.702 KB)
|
DOI: 10.33795/jraam.v4i3.006
<![CDATA[This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang. The sample was determined based on a simple random sampling method with 374 students and a multiple regression method. This study shows that three elements of fraud diamond theory (pressure, opportunity, and rationalization) partially have a positive effect on academic fraud. On the contrary, the capability has a negative impact on the student’s academic fraud behavior. This research concludes that students in the Accounting Department State Polytechnic of Malang know and are aware of academic fraud caused by pressure, opportunity, and rationalization. Abstrak Tujuan penelitian ini adalah untuk membuktikan teori fraud diamond dalam academic fraud di Jurusan Akuntansi Politeknik Negeri Malang. Penelitian dilakukan dengan menggunakan data primer dengan kuesioner sebagai instrumen penelitian. Sampel ditentukan berdasarkan metode simple random sampling sebanyak 374 orang mahasiswa. Metode yang digunakan adalah analisis regresi multipel. Hasil pengujian menunjukkan bahwa tiga dimensi dalam fraud diamond yakni pressure, opportunity, dan rationalization secara parsial berpengaruh positif terhadap academic fraud, berbalik dengan sedangkan capability yang berpengaruh negatif. Melalui hasil dari penelitian ini dapat disimpulkan mahasiswa Jurusan Akuntansi mengetahui dan menyadari bahwa mereka melakukan academic fraud yang dipengaruhi oleh pressure, opportunity, dan rationalization.]]>
<![CDATA[Kode Etik Akuntan Pendidik: Perspektif Maqashid Syariah ]]>
<![CDATA[Setyawan Eko Wardaya]]>;
<![CDATA[Nur Indah Riwajanti]]>;
<![CDATA[Apit Miharso]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (363.645 KB)
<![CDATA[Abstract The purpose of this research is to explore whether The Lecturer Accountant’s Rules of Conducts has been in line with the perspectives of Maqashid Shariah and to explain the implementation of The Lecturer Accountan’s Rules of Conducts in Accounting Department, State Polytechnic of Malang. This research uses primary data obtained from interviews and questionnaires conducted in the Accounting Departement, State Polytechnic of Malang. By using simple random sampling technique, there are two hundred and ninty three respondents who fill the questionnaires. The interview was conducted to three people consisting of two lecturers in the Accounting Department and one from Maqashid Syariah expert, State Islamic University of Malang. The result of this research indicate that the Lecture Accountan’s Rules of Conducts have fulfilled the concepts of Maqashid Syariah and in the implementation of the Rules of Conduct, the educator accountant, in general, have done the concepts in accordance with the concept of Maqashid Shariah. Abstrak Tujuan dalam penelitian ini adalah untuk mengeksplorasi bagaimana kode etik akuntan pendidik yang sesuai dengan pandangan maqashid syariah dan untuk menjelaskan implementasi dari kode etik akuntan pendidik di Jurusan Akuntansi, Politeknik Negeri Malang. Penelitian ini menggunakan data primer yang diperoleh dari wawancara dan kuesioner yang dilakukan di Jurusan Akuntansi Politeknik Negeri Malang. Dengan menggunakan teknik simple random sampling, terdapat 293 responden yang mengisi kuesioner. Wawancara dilakukan kepada 3 orang yang terdiri dari 2 orang pengajar di Jurusan Akuntansi dan 1 orang ahli maqashid syariah Universitas Negeri Islam Malang. Hasil dari penelitian ini menunjukkan bahwa kode etik akuntan pendidik telah memenuhi konsep dari maqashid syariah dan dalam implementasi kode etik, akuntan pendidik, secara umum, telah melakukan konsep-konsep yang sesuai dengan konsep maqashid syariah.]]>
<![CDATA[Perancangan Model Sistem E-Working Paper Berbasis Web Untuk Peningkatan Kualitas Proses Audit ]]>
<![CDATA[Bagas Brian Pratama]]>;
<![CDATA[Nurafni Eltivia]]>;
<![CDATA[Nur Indah Riwajanti]]>
<![CDATA[ Insearch: Information System Research Journal Vol 3, No 01 (2023): Insearch (Information System Research) Journal ]]>
Publisher : <![CDATA[Fakultas Sains dan Teknologi UIN Imam Bonjol Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15548/isrj.v3i01.5626
<![CDATA[Audit memiliki peranan yang sangat signifikan dalam mengontrol proses bisnis di berbagai sektor. Dalam artikel ini permasalahan utama dari proses audit adalah masih rendahnya efisiensi dan efektifitas praktek audit saat ini di Indonesia. Keterbatasan teknologi informasi menjadi satu kunci utama yang menyebabkan kurang maksimalnya proses audit. Masih kurangnya ditemukan pengembangan sistem audit berbasis digital dan terintegrasi yang dapat diterapkan di Indonesia. Permasalahan seperti mahalnya biaya lisensi sebuah aplikasi sistem audit dari luar negeri akhirnya memaksa banyak auditor untuk bertahan menggunakan sistem audit berbasis dekstop yang sangat terbatas. Oleh karena itu, artikel ini memberikan analisa model untuk mengembangkan sebuah sistem kertas kerja audit elektronik berbasis WEB yang akan meningkatkan kualitas proses audit di Indonesia tanpa membutuhkan biaya lisensi yang tinggi. Hasil penelitian berupa rincian usulan kerangka, model hingga rencana kerja untuk merancang kertas kerja audit elektronik berbasis WEB yang dapat diaplikasikan secara langsung.]]>
<![CDATA[Analisis Securities Selection Skill dan Market Timing Ability pada Kinerja Reksadana Syariah Campuran di Bursa Efek ]]>
<![CDATA[Marta Dwiyana]]>;
<![CDATA[Nur Indah Riwajanti]]>;
<![CDATA[Fita Setiadi]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 3 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33795/jraam.v2i3.77
<![CDATA[Reksadana adalah media yang digunakan untuk mengumpulkan uang dari investor dan kemudian diinvestasikan dalam bentuk portofolio oleh manajer investasi. Penelitian ini bertujuan untuk mengukur kinerja manajer investasi reksadana syariah dengan menganalisis securities selection skill dan market timing ability berdasarkan model TreynorMazuy dan Henriksson-Merton. Data yang digunakan dalam penelitian ini adalah Nilai Aktiva Bersih, Sertifikat Bank Indonesia dan Jakarta Islamic Index. Populasi dalam penelitian ini adalah sembilan puluh tiga reksadana. Sampel diambil dengan menggunakan teknik purposive sampling. Sampel yang digunakan adalah tiga belas reksadana syariah yang terdaftar di Bursa Efek Indonesia dari 2014 hingga 2016. Penelitian ini menggunakan metode regresi yang diolah dengan menggunakan Eviews 7.0. Hasil penelitian menunjukkan bahwa berdasarkan Sharpe Ratio mengindikasikan bahwa dari tiga belas reksadana, hanya ada empat reksadana yang berkinerja baik sementara sembilan reksadana lainnya berkinerja buruk. Hasil berdasarkan model Treynor-Mazuy dan Henriksson-Merton mengindikasikan bahwa manajer investasi tidak memiliki securities selection skill dan market timing ability. Secara umum, temuan tersebut menunjukkan bahwa manajer investasi reksadana tidak memiliki kemampuan untuk memilih aset dari portofolio yang diharapkan untuk memberikan return dan tidak memiliki kemampuan untuk mengambil kebijakan yang tepat untuk membeli atau menjual sekuritas tertentu. Disarankan agar Otoritas Jasa Keuangan harus mengadakan pelatihan berkelanjutan untuk manajer investasi dan harus mengeluarkan sertifikasi baru khusus untuk manajer investasi dengan meningkatkan standar kompetensi.]]>
