Articles
PELATIHAN PEMBUATAN EVALUASI PEMBELAJARAN BERBASIS TIK BAGI GURU AKUNTANSI
Cipto Wardoyo;
Dudung Ma’ruf Nuris
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/cdj.v4i2.12232
Tujuan diadakannya kegiatan Pengabdian Kepada Masyarakat (PKM) pada guru akuntansi bagi Sekolah Menengah Kejuruan (SMK) adalah: (1) Meningkatkan pengetahuan guru Akuntansi SMK Kabupaten Tuban tentang penyusunan evaluasi pembelajaran yang berbasis TIK (2) Meningkatkan keterampilan bagi guru akuntansi di seluruh SMK Kabupaten Tuban tentang cara menyajikan evaluasi pembelajaran dengan menggunakan berbagai aplikasi untuk pembelajaran akuntansi. Tujuan utama dilakukan kegiatan pengabdian kepada masyarakat yaitu menyelesaikan masalah yang dialami mitra. Upaya yang dilakukan yaitu melalui pendampingan berkaitan dengan pengetahuan dan keterampilan membuat evaluasi pembelajaran berbasis TIK. Program kegiatan pengabdian masyarakat oleh Tim Pelaksana PKM dari Universitas Negeri Malang ini melibatkan mitra dari MGMP Akuntansi se-Kabupaten Tuban dan guru-guru akuntansi sebagai khalayak sasaran. Alasan sasaran kegiatan tersebut adalah dalam rangka menghadapi revolusi industri 4.0 yang juga terjadi di segala bidang khususnya pendidikan. Dengan adanya revolusi industri 4.0 ini maka guru dituntut untuk memahami dan dapat mengaplikasikan teknologi pada proses pembelajaran di kelas. Pentingnya mengembangkan perangkat pembelajaran dengan berbagai software ini dalam upaya meningkatkan kualitas pembelajaran di sekolah masing-masing. Jenis luaran kegiatan PKM ini bagi guru SMK adalah sebagai berikut: (1) Mengaplikasikan alat evaluasi pembelajaran dengan menggunakan Quizizz (2) Mengaplikasikan alat evaluasi pembelajaran dengan menggunakan KAHOOT.
The Factors Affecting STIE Yapis Dompu Students’ Interest in Entrepreneurship
Ega Saiful Subhan;
Budi Eko Soetjipto;
Cipto Wardoyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia
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DOI: 10.46799/jss.v3i3.341
This research aims to acknowledge the effect of non-formal education, social and family environment, information technology, and business capital on entrepreneurial interest in STIE Yapis Dompu students. This research is a quantitative descriptive and analytic study with a survey method at STIE Yapis Dompu titled "Factors Affecting Entrepreneurial Interests in STIE Yapis Dompu Students. "The analytical technique used to measure the factors that influence entrepreneurial interest in STIE Yapis Dompu students is multiple linear regression using the SPSS version 21 program for windows. The results show that: 1) Partially, there is a significant effect of social and family environment variables and business capital on the entrepreneurial interest of STIE Yapis Dompu students. Meanwhile, the variables of non-formal education and information technology have no significant effect on the entrepreneurship interest of STIE Yapis Dompu students. 2) Simultaneously, the variables of non-formal education, social and family environment, information technology, and venture capital significantly affect the entrepreneurship interest of STIE Yapis Dompu students. The results of this study produce a coefficient of determination (R2) of 0.485, which means the ability of the four independent variables to explain the variable interest in entrepreneurship is 48.5%, while the rest (100% - 48.5% = 51.5%) is explained by the following factors: other factors outside the study. 3) The most dominant variables from other variables are the social and family environment. The assumption that non-formal education has a dominant influence on the entrepreneurial interest of STIE Yapis Dompu students has not been proven true.
The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance
Mahmud Mahmud;
Budi Eko Soetjipto;
Cipto Wardoyo
Journal of Social Science Vol. 3 No. 3 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia
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DOI: 10.46799/jss.v3i3.343
is study aims to determine the effect of professional ethics and emotional intelligence on the performance of auditors at the District Inspectorate Office Dompu.The method used in this study is a quantitative method with a descriptive and associative approach using primary data. Statistical analysis used in this research is validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, hypothesis testing using t-test and f test and coefficient of determination analysis with the help of the SPSS program. The study results reveal: 1) professional ethics and emotional intelligence have a simultaneous effect on auditor performance. The Fable value of 3.24 is more minor than the Fount of 39.810, with a significant value less than 0.05, which is 0.000. 2) professional ethics and emotional intelligence significantly affect auditor performance with the result that the t value on professional ethics is 3.513, which means that the t count is more significant than the t table of 1.68595 and has a significant level of 0.05. This shows that the professional ethics variable positively affects auditor performance. The t value of emotional intelligence is 4.285, with a significance value of 0.032. In other words, the emotional intelligence variable positively affects auditor performance. So that future researchers can add or respond to other variables besides professional ethics and emotional intelligence on auditor performance to realize even better research.
Systematic Literature Review: “Service Innovation And Customer Experience”
M. Dayat;
Sudarmiatin Sudarmiatin;
Budi Eko Soetjipto;
Cipto Wardoyo
Jurnal Bintang Manajemen Vol 1 No 2 (2023): Juni : Jurnal Bintang Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra
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DOI: 10.55606/jubima.v1i2.1383
In today's competitive business environment, customer experience has become an increasingly important factor in determining the success of a business. As a result, businesses are constantly looking for ways to improve the experience of their customers through service innovation. Service innovation refers to the development and implementation of new or improved services that better meet the needs and wants of customers. The objective of service innovation is to provide a unique and differentiated customer experience that sets a business apart from its competitors. Although the importance of service innovation in improving customer experience is widely recognized, there is a lack of clarity on how service innovation can be effectively implemented to enhance customer experience. This systematic literature review (SLR) aims to fill this gap by synthesizing existing research on service innovation and its impact on customer experience.
Determinan Kualitas Audit
Iis Nurindah Sari;
Cipto Wardoyo;
Nujmatul Laily
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 2 (2015): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang
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This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regression analysis. The result shows that partially, the independence, professional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality. Abstrak Penelitian ini bertujuan menguji pengaruh independensi, skeptisme profesional, perilaku disfungsional, dan etika profesi auditor terhadap kualitas audit. Sampel pada penelitian ini adalah 76 auditor dari enam Kantor Akuntan Publik (KAP) di Malang. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan kuisioner, dan data tersebut diuji menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa independensi, skeptisme profesional, dan etika profesi auditor secara parsial berpengaruh positif signifikan terhadap kualitas audit. Sedangkan perilaku disfungsional auditor tidak berpengaruh signifikan terhadap kualitas audit.
The Effect of Financial Experience and Economic Rationality on The Economic Decision of Household Women in Jambi City Mediated By Economic
Ahmad Rifki;
Cipto Wardoyo;
Lisa Rokhmani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA
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DOI: 10.54408/jabter.v2i5.188
This study aims to determine the effect of financial experience and economic rationality on the economic decisions of Jambi city housewives mediated by economic literacy. This study uses a quantitative method with a type of explanatory research. The research sample is 379 housewives in the districts of Pelayangan and Danau Teluk. Data analysis uses Structural Equation Modeling (SEM) with smartPLS 3.0 software. The results of the study show 1) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives, 2) Economic Rationality Has No Influence and is Not Significant on the Economic Decisions of Housewives, 3) Economic Literacy Has a Positive and Significant Influence on the Economic Decisions of Housewives, 4) Financial Experience Has a Positive and Significant Influence on the Economic Literacy of Housewives, 5) Economic Rationality Has a Positive and Significant Influence on the Economic Literacy of Housewives, 6) Financial Experience Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable, 7) Rationality Economics Has a Positive and Significant Influence on the Economic Decisions of Housewives Through Economic Literacy as a Mediating Variable. The implications of the research: 1) Economic literacy strengthens the effect of financial experience and economic rationality on economic decisions, 2) Housewives need to improve their financial experience, good economic rationality, and economic literacy so they can make the right economic decisions. This increase is necessary because the economic situation is sometimes less stable and difficult to predict.
Assessing the Relevance of Spirituality and Corporate Social Responsibility in A Family Business: A Scooping Review
Sulis Rochayatun;
Heri Pratikto;
Cipto Wardoyo;
Puji Handayati;
Rosmiza Bidin
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 9, No 2: SEPTEMBER 2023
Publisher : Universitas Negeri Malang
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Previous literature review studies have explored the implementation of social responsibility in family companies, while literature reviews that focus explicitly on the spirituality of family business in the implementation of social responsibility have not been found. The purpose of this scoping review is to map out studies that assess the spirituality of family business in the implementation of social responsibility. The scoping review of this study follows the five main stages outlined by Arkset and O'Malley (2005). The steps taken are (1) identifying research questions; (2) identify relevant studies; (3) selection of relevant studies; (4) mapping data; (5) Compile, summarize and report the results. The studies reviewed were selected from three electronic databases, namely: Emerald, Springer and Taylor & Francis within a period of 12 years from 2012-2021. The results of the scoping review show that most studies acknowledge that spirituality in family establishments is stronger. Social responsibility decisions and policies are considered as ethical decisions that involve the influence of religion and spirituality as the basis for decision making. The spiritual values that are built in family business can be the basis for the implementation of social responsibility that is oriented to the long-term goal of corporate sustainability. The theoretical implication of this research is to provide additional literature on CSR in family companies in terms of spirituality so that it can be a guide for future research. Keywords: Corporate Social Responsibility, Spirituality, Family Business, Scooping Review
Woman in the Smart Machine Age: The Effectiveness of Intervention Techniques to Overcome Gender Disparities in the Accounting Profession
Christine Desideria Jahi;
Cipto Wardoyo;
Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 1 (2023): IJHESS AUGUST 2023
Publisher : CV. AFDIFAL MAJU BERKAH
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DOI: 10.55227/ijhess.v3i1.433
Many companies today have used various accounting applications to be able to produce accurate financial statements and analysis. For example, Accurate, Zahir, Jurnal and MYOB. However, the accounting profession has a very important responsibility to manage risks that occur in a company. The task of accountants is also to analyze financial information and assist in making the right decisions by providing complete reports that show the company's real performance. The existence of female accountants in accounting activities that are synonymous with masculine traits and the needs related to how to adapt to new types of accounting that can work in harmony and control technology in the era of digitalization is an important point to assess gender equality and leadership abilities possessed by female accountants. This study uses one group pre-test and post-test design with variables of the use of accounting applications (X) and gender gaps in the accounting profession (Y). The purpose of this study is to see how the use of accounting applications affects the gender gap in the accounting profession. This study used SPSS 24 as a calculation tool. The object of this study is an 8th semester accounting student class of 2019 at State University of Malang. The results of this study show that the use of accounting applications has a significant positive effect on the gender gap in the accounting profession. This shows that there is a strong correlation between the increasing pace of technological development in the era of using accounting applications can affect the gender gap in the accounting profession. This study uses the theory of Cyberfemism which uses new media as a tool to eradicate cybeirfeiminists from male-dominated discourse. The relationship between women and technology is inadequate, easily undermined by society's stigma that technology is very difficult with the desire for technology. The symbolic depiction of theology produces stereotypes where the definition is incapable in the field of theology. Based on the research findings, it can be concluded that the use of accounting applications has a significant positive effect on the geindeir in accounting professions. This means that the development of technology will provide an increase in gender gaps in the accounting profession caused by the lack of representation and support of women in an adequate organization.
Digital Book Development as Teaching Material for Computer Accounting Practicum Using Accurate Software
Slamet Fauzan;
Cipto Wardoyo Wardoyo;
Tomy Risky Izzalqurny;
Ayuneng Indah Moliani;
Andryani;
Bagus Shandy Narmaditya
Economic Education Analysis Journal Vol. 13 No. 2 (2024): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang
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DOI: 10.15294/xc66ac61
Accurate is an alternative accounting software besides MYOB that can be used to support the learning and teaching in the accounting computer. This research aims to develop an Accurate digital book. This study adopted research and development model and Borg and Gall, which consists of research and initial data collection, planning and development, expert and user validation, revision, field testing, and finished product. The findings indicate that the Accurate digital book developed by the researcher was considered very feasible by material experts, media experts, and limited users. In addition, the Accurate digital book is also considered effective in increasing user understanding of the application of Accurate. Therefore, it is suggested to involve this digital book for accounting computer.
Analysis Behavior Education Personnel Administration In Utilization E-Office As Embodiment Paperless Offices
Brillian Rosy;
Cipto Wardoyo;
Heri Pratikto;
Madziatul Churiyah;
Vindi Kusuma Wardani
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center
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The purpose of this research is to find out and analyze the administrative behavior of educational staff using an e-office as a paperless office at the Faculty of Economics and Business, Surabaya State University. This research uses a quantitative descriptive research approach. This research method is survey research. The population in this research is the educational staff of the Faculty of Economics and Business, Unesa. The results showed that of the three factors as a whole, the Enabling Factor (supporting factor) had the highest contribution (41%) in the administrative behavior of educational staff in the use of e-office as a form of paperless office at the Unesa Faculty of Economics and Business. Effective and efficient administrative behavior will affect the dynamics of the organization in realizing the goals that have been set before. Educational staff is one of the actors (administrative staff) in the administrative work of an educational institution. So the urgency of this research is to find out how the administrative behavior of the educational staff is in the use of e-office as a form of paperless office at the Faculty of Economics and Business, Surabaya State University.