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Pengambilan Keputusan Investasi Rasional: Suatu Tinjauan dari Dampak Perilaku Representativeness Bias dan Hearding Effect Vitmiasih, Vitmiasih; Maharani, Satia Nur; Narullia, Dwi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9255

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Penelitian ini bertujuan untuk menganalisa pengaruh representativeness bias dan herding behavior terhadap pengambilan keputusan investasi yang rasional yang dideteksi dengan menggunakan perspektif Teori Heuristik pada komunitas Investor Saham Pemula (ISP) di Jawa Timur. Penelitian ini menggunakan metode campuran dilengkapi dengan strategi penjelas berurutan. Studi penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online di 10 kota di Jawa Timur dan wawancara dengan praktisi ahli. Sampel penelitian ini adalah 111 investor aktif yang berdagang secara mandiri. Dalam kaitannya, analisis data dilakukan melalui regresi linier ganda. Penelitian ini berhasil membuktikan bahwa perilaku representativeness bias berpengaruh negatif terhadap pengambilan keputusan atas investasi rasional. Di sisi lain, tidak ada bukti yang menunjukkan pengaruh herding behavior mempengaruhi pengambilan keputusan investasi. Fenomena tersebut mengindikasikan bahwa investor lebih mengandalkan informasi yang diperoleh melalui hasil nalar pribadi dibandingkan mengikuti keputusan investor lain.
Studi Fenomenologi Model Implementasi CSR Berkelanjutan Di Kampung Warna-Warni Jodipan Erif Nurhuda; Satia Nur Maharani; Ridoni Fardeni Harahap
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v4i1.747

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Effective implementation of CSR programs is expected to provide long-term bene-fits and is continuous. The purpose of this research is to formulate a model for im-plementing a sustainable CSR program. This study uses a descriptive method with a qualitative transcendental phenomenological approach that aims to, obtain in-depth and pure information from the object of research related to the implementa-tion model of sustainable CSR programs. The results of this study show the imple-mentation model of sustainable CSR programs that continuously provide benefits to the community and the company. Building a sustainable CSR program is carried out through the implementation of appropriate programs against targets and tar-gets, directed at community problems. The alignment of the program model given with problems in the community and can touch the root of these problems directly. He considered every triple bottom line element in the program implementation. The sustainability of the CSR program indirectly involves the active participation of the community and the company carries out a series of directed, systematic and planned management activities. Moreover, sustainable CSR programs cannot be separated from interference or support from the government and universities.
CORPORATE SUSTAINABILITY REPORT SEBAGAI INDIKATOR PENGAMBILAN KEPUTUSAN INVESTASI Satia Nur Maharani
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2011): May 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.511 KB) | DOI: 10.26905/jkdp.v15i2.1014

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One indicator of investment decisions is corporate sustainability report. Sustainability is about long-termvalue creation not only for company but also for employees, customers, the industry sector, investors and thecommunities where the company does business. The ability of company to create long-term value is based on itsunderstanding and response to demands of society and on recognizing that environmental, social, economicaland ethical factors affect the business strategy. This article identifies drives for organization to adopt corporatesocial responsibility and produce corporate sustainability report.
PEMANFAATAN LAHAN NON PRODUKTIF DENGAN SISTEM AKUAPONIK UNTUK TPQ MANDIRI EKONOMI Aripriharta; Hendra Susanto; Sunaryono; Sholihul Hadi; Satia Nur Maharani; Adim Firmansah; Heru Wahyu Herwanto
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol 5 No 2 (2020): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v5i2.72

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TPQ El Mu'jizah Malang memiliki lahan sub optimal yang mencapai 2/3 dari total lahan yang dimiliki. Upaya untuk mengubah lahan sub optimal cukup banyak, diantaranya: membuat kantin/swalayan, koperasi atau bangunan khusus lainnya. Tetapi, pengelola TPQ lebih tertarik untuk mengembangkan usaha di bidang perikanan ataupun pertanian mengingat konsumsi ikan nasional terus meningkat setiap tahun. Oleh karena itu, tim pengabdian masyarakat dari Universitas Negeri Malang mengusulkan pemanfaatan lahan non produktik melalui penerapan akuaponik modern menggunakan konsep Internet of Things. Akuaponik modern yang diterapkan mendukung pemantauan ekosistem melalui aplikasi smartphone sehingga mampu memberikan hasil panen yang lebih maksimal. Akuaponik juga dilengkapi dengan panel surya sehingga tidak membebani konsumsi listrik TPQ. Pada pengabdian ini dilakukan penyuluhan berkala kepada masyarakat dan siswa-siswi TPQ. Berdasarkan hasil survei, masyarakat sangat antusias dengan adanya kegiatan pengabdian ini. Sebagian besar masyarakat menginginkan kegiatan tidak lanjut untuk meningkatkan kesadaran mengenai pentingnya pemanfaatan lahan non produktif sebagai sarana berwirausaha.
REKONSILIASI PERSETERUAN ANTARA EFFICIENT MARKET HYPOTHESIS DAN BEHAVIORAL FINANCE MELALUI PERSPEKTIF NEUROECONOMICS Satia Nur Maharani
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.439 KB) | DOI: 10.18202/jamal.2014.08.5021

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Abstrak: Rekonsiliasi Perseteruan antara Efficient Market Hypothesis dan Behavioral Finance melalui Perspektif Neuroeconomics. Evaluasi behavioral finance terhadap Efficient Market Hypothesis telah menyebabkan perseteruan di antara ilmuwan pendukung kedua teori tersebut. Artikel ini mendeskripsikan secara komprehensif perdebatan perilaku rasional pada behavioral finance dengan perilaku irasional pada Efficient Market Hypothesis dan bagaimana neuroeconomics memberikan pencerahan pada dua perspektif tersebut. Artikel ini memberikan warna baru dalam merepresentasikan perilaku investor yang kompleks, serta mendorong tumbuhnya generasi teori baru terkait pasar modal melalui kolaborasi interdisipliner. Temuan menunjukkan bahwa perspektif neuroeconomics mengidentifikasi perilaku ekonomi melalui fungsi-fungsi psikologis.Abstract: Conflict Reconciliation between Efficient Market Hypothesis and Behavioral Finance through Neuroeconomics Perspective. Behavioral finance evaluation on Efficient Market Hypothesis causes debates among scientists supporting both theories. This article describes a comprehensive debate between  rational behavior perspective on the Efficient Market Hypothesis with irrational behavior on behavioral  finance, and how neuroeconomics shed some light on these two perspectives. This article gives a wider range of colors to represent investors behavior tha is very complex, and encourage the growth of new generations of related theory of capital markets through interdisciplinary collaboration. Findings indicated that neuroeconomics perspective identified economic behaviour through psychological functions.
MENELUSURI MEKANISME KERJA SYARAF OTAK UNTUK MEMBUKA KOTAK HITAM BIAS PSIKOLOGIS DI PASAR KEUANGAN Satia Nur Maharani
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.401 KB) | DOI: 10.26905/jkdp.v18i3.822

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Neuro economics was a new science as an academic effort to explore the brain nerve when behavior wasinfluenced by psychological biases. Though neuro economics was relatively new, but it was a very interestingfield to study, especially because it was still minimal reviewed by scientists in Indonesian economy. This articleintroduced the concept of neuro economics in the role of explaining the behaviors of investors affected bypsychological biases. Some findings of neuro economics studies were to provide an understanding of this studythat contributed the development of the field of science especially behavioral finance. In addition, some of theconstraints in the development of neuro economics in Indonesia was also described as a reflection to the openingup to the spirit of science as an interdisciplinary effort to develop a comprehensive science.
Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga Dwi Narullia; Setya Ayu Rahmawati; Satia Nur Maharani; Siti Mariyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.41102

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We must overcome students' low understanding of cost accounting courses with learning models that follow learning needs. Blended learning answers these problems, namely, using learning kits in modules, handouts, videos, and questions. This study aimed to determine the effectiveness of the use of the blended learning model on student learning outcomes in cost accounting courses at the State University of Malang. Based on the results of the tests carried out, it was found that there were differences in student learning outcomes that were equipped with a learning kit and students who did not equip. This indicates that students get a better understanding conceptually or in solving real problems. Learning models equipped with learning kits will improve student competence as reflected in learning outcomes.
Pelatihan Manajemen untuk Peningkatan Kualitas Pengelolaan Taman Pendidikan Al-Quran Adim Firmansah; Aripriharta Aripriharta; Ahmad Munjin Nasih; Ahmad Taufiq; Nandang Mufti; Satia Nur Maharani
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2021): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v2i2.416

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Al-Quran Education Park (TPQ) is one of the places to learn that is spread in almost all parts of Indonesia. Especially for Malang and surrounding areas, the management of TPQ is still not optimal, for example TPQ in Mojosari Village, Gambiran, Kepanjen District, Malang Regency. Management that has not reached the good category needs a helping hand from the UM abdimas team, considering the UM RENSTRA which wants to realize the downstreaming of science and research results. The Abdimas team consisting of lecturers across faculties, apart from having experience in research and service, also has a real role in their respective regions regarding TPQ and takmir. The undoubted competence of the team and the additional composition of students are expected to assist the implementation of management training activities at partner TPQ. Management training is expected to improve the quality of TPQ management from several aspects, namely: finance, programs, and governance. This activity is carried out using training methods (knowledge and skills) which are carried out in a structured and periodic manner. Each activity evaluates (measures) the achievement/success of the Abdimas program. Questionnaires are provided as data collectors for final analysis. In general, activities have been running smoothly and the public is quite satisfied with the index reaching 0.75.
Penerapan IoT Pada Proses Produksi Saos Dengan Sistem Less-Contact Didukung Database-Smart App Untuk UKM Sejahtera Sentosa Aripriharta Aripriharta; Agusta Rakhmat Taufani; Irma Kartika Kusumaningrum; Satia Nur Maharani; Adim Firmansah
Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Vol 4, No 01 (2021): Jurnal Abdimas Berdaya
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jab.v4i01.90

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Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia) Nopfiana Lestari; Satia Nur Maharani; M Slamet Fauzan
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.366 KB) | DOI: 10.32535/ijafap.v3i3.955

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Biological assets are assets of living things in the form of animals and plants. There have been various debates regarding the measurement of biological assets. The debate is related to the use of fair value and historical value in measuring biological assets. Historical value is considered less relevant because it does not reflect present value, while fair value is not considered as expected because it causes fluctuations in earnings and retains manipulation. This study aims to analyze the effect of fair value and historical value measurements on biological assets on income smoothing and the tendency of earnings manipulation in companies that use fair value. The results of different tests show that there is not enough evidence to state that companies that use fair value tend to have higher income smoothing than companies that use historical value. Based on the results of this study, it is suggested that investors should not only focus on company profits but also use other considerations such as future economic conditions, management performance, and government regulations.
Co-Authors Adim Firmansah Adim Firmansah Agusta Rakhmat Taufani Ahmad Munjin Nasih Ahmad Taufiq Ali, Mohammad Mahbubi Amelia Sugangga Andrianto, Ahmad Anisa Tus Saidah Annisa Firly Aprilia Putri Arfienda Miawa Tyassilva Aria Wibawa Arifudin Arifudin Arifudin Arini Arini Arini Arini Aripriharta - Bambang Sugeng Bayu Teguh Imani Bayu Teguh Imani Bellini Munezero Betty Wulansari Christine Desideria Jahi Cipto Wardoyo Dhika Maha Putri Djoewita Djoewita Dodik Juliardi Dwi Narullia Eka Ananta Sidharta Erif Nurhuda Etika Novitasari Fauzan, M Slamet Fitriyah Fitriyah Fulgentius Danardana Murwani Gunibala, Zakir Yusuf Guntur Kusuma Wardana Hadi, Sholihul Harisuddin, Imam Hendra Susanto Heny Kusdiyanti, Heny Heru Wahyu Herwanto Imam Alfianto Imani, Bayu Teguh Islamiyati, Nur Jayana, Nur Kholis Perwita Juwairia, Juwairia Kusumaningrum, Irma Kartika Lestari, Nopfiana Lina, Hanifa Nada Ludi Wishnu Wardana Maghfiroh Maghfiroh Makaryanawati Mokh Sholihul Hadi Muhammad Afnan Habibi Muhiban Syabani Nabilah, Zahidah Ismah Nafisah, A’isy Fiklil Nandang Mufti Nopfiana Lestari Nopfiana Lestari Novitasari, Etika Puji Handayati Qonita Ria Zulkha Ermayda Ridoni Fardeni Harahap RR. Ella Evrita Hestiandari Safitri, Titis Dyah Septiani, Rizki Setya Ayu Rahmawati Sheila Febriani Putri Sholihul Hadi Siti Mariyah SITI MARIYAH Slamet Fauzan Sri Pujiningsih Subandi Subandi Sunaryono Syihhabudin Syihhabudin Syukriyah Syukriyah Syukriyah Syukriyah Tamara Fitri Andansari Triadi Agung Sudarto Vitmiasih, Vitmiasih Wening Patmi Rahayu Yazid, Muhammad Zainul Abidin