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PENERAPAN PEMBELAJARAN KONTEKSTUAL DENGAN MODEL PROBLEM BASED LEARNING Titis Puspitaningrum Dewi Kartika
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 1 (2012): Edisi Maret
Publisher : Universitas Negeri Malang

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Abstract: This study aims to determine the application of contextual learning with PBL model to improve the ability of questioning and answering. This is an action research class (PTK) that was designed in two cycles. The first cycle was to carry on the topic of profit and loss statement, while the second cycle was on the rest of financial statement. The subjects of this study were accounting students at SMK Salahudin Malang. Data analysis was performed using the percentage increase of studentsâ ability to questioning and answering of each cycle. The results show that the implementation of contextual learning with PBL model can improve the ability to questioning and answering. Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Keywords: Contextual learning, PBL, questioning and answering, learning outcomes.

PENERAPAN PEMBELAJARAN KONTEKSTUAL DENGAN MODEL PROBLEM BASED LEARNING Kartika, Titis Puspitaningrum Dewi
Journal of Accounting and Business Education 2012: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 1, Maret 2012
Publisher : Journal of Accounting and Business Education

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Penelitian ini bertujuan untuk mengetahui penerapan pembelajaran konstektual dengan model PBL untuk meningkatkan kemampuan bertanya dan menjawab pertanyaan. Jenis penelitian ini adalah Penelitian Tindakan Kelas(PTK) yang dirancang dalam dua siklus. Siklus I dilaksanakan pada materi laporan laba/rugi, sedangkan siklus II pada materi laporan perubahan modal dan neraca. Subyek penelitian ini adalah siswa akuntansi di SMK Shalahuddin Malang. Analisis data dilakukan dengan menggunakan prosentase peningkatan skor hasil kemampuan bertanya dan menjawab pertanyaan serta hasil belajar tiap siklus. Hasil penelitian menunjukkan bahwa pelaksanaan pembelajaran konstektual model PBL dapat meningkatkan kemampuan bertanya dan menjawab pertanyaan.

SIFAT MACHIAVELLIAN, ORIENTASI ETIS, EQUITY SENSITIIVITY DAN BUDAYA JAWA TERHADAP PERILAKU ETIS DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING Kartika, Titis Puspitaningrum Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study would like to examine the influences on Machiavellian characteristic, Equity Sensitivity, and Javanese Culture to Ethical Behavior as the intervening variable. Sample used in this study was auditor at KAP in Surabaya. This study also used path analysis for technique data analysis.The result of reliable and validity test showed that the questionnaire is reliable, while the validity demonstrated that from 91 total question items, 28 items are not valid. The result of this study indicated that auditor with high Machiavelliancharacter will tend to behave independently is unproven. However, it is proven that auditors with high Machiavelliancharacter will tend to behave unethically. Auditor with Machiavelliancharacter who has an effect on ethical behavior followed by independent attitude as intervening variable is unproven.The hypothesis that auditor with high level of independency will tend to influence ethical behavior is unproven. Ethical orientation influenced on ethical behavior is unproven. It is proven that Equity Sensitivity influenced on ethical behavior. In addition, the hypothesis that Javanese Cultur has an effect on ethical behavior is proven. Consequently, independency could not be proven as intervening variable which influences between Machiavellian character to Ethical Behavior. Ke ywords: Ethical Orientation, Equity Sensitivity, Javanese Culture, Ethical Behavior, Independency, Machiavellian

SIFAT MACHIAVELLIAN, ORIENTASI ETIS, EQUITY SENSITIIVITY DAN BUDAYA JAWA TERHADAP PERILAKU ETIS DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING Titis Puspitaningrum Dewi Kartika
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study would like to examine the influences on Machiavellian characteristic, Equity Sensitivity, and Javanese Culture to Ethical Behavior as the intervening variable. Sample used in this study was auditor at KAP in Surabaya. This study also used path analysis for technique data analysis.The result of reliable and validity test showed that the questionnaire is reliable, while the validity demonstrated that from 91 total question items, 28 items are not valid. The result of this study indicated that auditor with high Machiavelliancharacter will tend to behave independently is unproven. However, it is proven that auditors with high Machiavelliancharacter will tend to behave unethically. Auditor with Machiavelliancharacter who has an effect on ethical behavior followed by independent attitude as intervening variable is unproven.The hypothesis that auditor with high level of independency will tend to influence ethical behavior is unproven. Ethical orientation influenced on ethical behavior is unproven. It is proven that Equity Sensitivity influenced on ethical behavior. In addition, the hypothesis that Javanese Cultur has an effect on ethical behavior is proven. Consequently, independency could not be proven as intervening variable which influences between Machiavellian character to Ethical Behavior. Ke ywords: Ethical Orientation, Equity Sensitivity, Javanese Culture, Ethical Behavior, Independency, Machiavellian

Pengaruh Risiko Sistematik, Konservatisme Laba, dan Corporate Social Responsibility Terhadap Earning Response Coefficient Anis Rahayu; Titis Puspitaningrum Dewi Kartika
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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The earnings information published by the company through the annual report is the basis for the investors to make an investment decision. The investor reaction to the earnings announcement could be seen from the movement of stock prices around the publication date of the annual report. This reaction is affected by several factors, where this study aimed to analyze the effect of systematic risk, earning conservatism, and corporate social responsibility towards earning response coefficient. The subjects of this study consisted of manufacturing companies listed in Indonesia Stock Exchange in period 2013-2015 and selected by purposive sampling. The method of data analysis used was multiple linear regression. The result of this study was systematic risk didn’t have significant effect on earning response coefficient, earning conservatism didn’t have significant effect on earning response coefficient, and corporate social responsibility had negative significant effect on earning response coefficient.KEYWORDS : earning response coefficient, systematic risk, earning conservatism, corporate social responsibility.

Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age Sri Lestari Kurniawati; Wiwik Lestari; Linda Purnama Sari; Titis Puspitaningrum Dewi Kartika
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2374

This study's primary objective is to develop shariah governance and maqasid alshariah models in improving the performance of SMEs in Surabaya, Indonesia. The sampling technique used is the purposive sampling method, and the analysis model used is the Structural Equation Model (SEM). The results show that creating a conducive pre-condition/situation, Sharia governance principles, and ethics, and code of conduct have insignificant influence on SMEs' performance. In contrast, maqasid al-shariah has a significant influence on the performance of SMEs. Besides, the results also show that gender positively moderates the influence of ethics and code of conduct on the performance of SMEs. In contrast, age negatively moderates the influence of the creation of conducive pre-condition/situation and ethics and code of conduct on SMEs' performance. The results of this study are expected to be used as input for SMEs to improve their performance. SMEs need to understand the Sharia governance indicators and increase their understanding of maqasid al-shariah in running their business.

The effect of litigation risks to earnings management using audit quality as moderating variable Titis Puspitaningrum Dewi Kartika; Joicenda Nahumury
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.312

In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manipulated. One of common practice done by manager is earning management, where earning management is an accounting policy choice conducted by the managersfor the variety of specific purposes. This study tries to reveal whether audit qualities are able to reinforce the association between litigation risks to the earning management practice. Auditor litigation has 14 characteristics of companies being able to be auditor litigation by calculating LITSCORE. Earnings management is proxied by The Modified Jones Model while audit quality is proxied by industry specialization. This study uses financial statements data of the manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Analysis, which is used in this study, is the MRA(Moderated Regression Analysis). The results of this study suggest that there is influence between litigation risk to earnings management while audit quality as measured by specialized auditors cannot strengthen relationship between litigation risk and earnings management. This is because audit quality as measured by specialized auditors did not show a strong relationship.

The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya Auliarahma .; Titis Puspitaningrum Dewi Kartika
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.326

This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires. The sampling technique in this study uses non probability sampling in the form of convenience sampling. The results show that the variable of rule of law affects the success of the implementation of performance-based budgeting; the variable of accountability, transparency and participation affects the success of the implementation of performance-based budgeting; the variable of technical and managerial competence of employees affects the success of the implementation of performance-based budgeting; the variable of organizational capacity affects the success of the implementation of performance-based budgeting, while the variable of information technology does not affect the success of the implementation of performance- based budgeting.

A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya Titis Puspitaningrum Dewi Kartika; Nosy Yodi Metana; Sri Lestari Kurniawati
THE SPIRIT OF SOCIETY JOURNAL : International Journal of Society Development and Engagement Vol 2 No 2 (2019): March 2019
Publisher : LPPM of NAROTAMA UNIVERSITY

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

The Effect Of CAR, NPL & LDR On The Profit Improvement Of Regional Development Bank In Indonesia By Using Credit Growth As Intervening Variable (Research on Regional Development Banks in Java, Bali & NTT) Period 2011 – 2015 Ririn Poerwanti; Titis Puspitaningrum Dewi Kartika
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 1 No 2 (2018): March 2018
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aimed to analyze the effect of CAR, NPL, and LDR on credit growth in the 8 (eight) Regional Development Bank in Indonesia, especially in Java, Bali & NTT in the period 2011-2015. Design/methodology/approach: The samples used were taken using census method which includes the entire population.. Findings: Partial test result indicate that CAR is negative and significant effect on credit growth as well as a significantly positive effect on earning growth. NPL ratio partially no significant effect on credit growth but significant effect on earning growth. Research limitations/implications: LDR no significant effect on credit growth but significantly and positively affect profit growth while existing credit growth is able to mediate the perpetually perfect (perfect mediation) between CAR, NPL and LDR on regional development bank profit growth in Java, Bali and NTT in the period 2011 to 2015. Practical implications: 2. The financial ratios assessed from the CAR, NPL and LDR before involving intervening variables of credit growth significantly affected the increase in profit at Regional Development Banks in Java, Bali and NTT as evidenced by simultaneous test results with P-value of F or significance of 0.019 <a '(5%). Originality/value: The ratio of CAR, NPL and LDR significantly affects credit growth in Regional Development Banks in Java, Bali and NTT through simultaneous testing with P value of F or a significance level of 0.004 <a '(5%). Paper type: Research paper

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