Articles
<![CDATA[Woman in the Smart Machine Age: The Effectiveness of Intervention Techniques to Overcome Gender Disparities in the Accounting Profession ]]>
<![CDATA[Christine Desideria Jahi]]>;
<![CDATA[Cipto Wardoyo]]>;
<![CDATA[Satia Nur Maharani]]>
<![CDATA[ International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 1 (2023): IJHESS AUGUST 2023 ]]>
Publisher : <![CDATA[CV. AFDIFAL MAJU BERKAH ]]>
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DOI: 10.55227/ijhess.v3i1.433
<![CDATA[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.]]>
<![CDATA[Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga ]]>
<![CDATA[Dwi Narullia]]>;
<![CDATA[Setya Ayu Rahmawati]]>;
<![CDATA[Satia Nur Maharani]]>;
<![CDATA[Siti Mariyah]]>
<![CDATA[ Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ekuitas.v9i2.41102
<![CDATA[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.]]>
<![CDATA[PEMANFAATAN LAHAN NON PRODUKTIF DENGAN SISTEM AKUAPONIK UNTUK TPQ MANDIRI EKONOMI ]]>
<![CDATA[Aripriharta]]>;
<![CDATA[Susanto, Hendra]]>;
<![CDATA[Sunaryono]]>;
<![CDATA[Hadi, Sholihul]]>;
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Firmansah, Adim]]>;
<![CDATA[Herwanto, Heru Wahyu]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 5 No. 2 (2020): Jurnal Pengabdian Kepada Masyarakat (MEDITEG) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala) ]]>
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DOI: 10.34128/mediteg.v5i2.72
<![CDATA[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.]]>
<![CDATA[Penerapan TTG Smart Aquaphonik Untuk Membangkitkan Semangat Generasi Muda Karangduren - Pakisaji ]]>
<![CDATA[Aripriharta, Aripriharta]]>;
<![CDATA[Arfienda Miawa Tyassilva]]>;
<![CDATA[Sunaryono]]>;
<![CDATA[Mokh. Sholihul Hadi]]>;
<![CDATA[Satia Nur Maharani]]>;
<![CDATA[Annisa Firly Aprilia Putri]]>;
<![CDATA[Muhiban Syabani]]>
<![CDATA[ Abdi Techno Jurnal AbdiTechno, Vol. 3, Nomor 1, Januari 2023 ]]>
Publisher : <![CDATA[Departemen Teknologi Pertanian Universitas Hasanuddin ]]>
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DOI: 10.70124/abditechno.v3i1.745
<![CDATA[Agricultural technology is one of the focus areas to be targeted in the next few years. The real way to achieve this goal is the transfer of aquaphonic technology. Karangduren is an area in Pakisaji District, Malang Regency which has limited land and is used as non-productive land. As non-productive land, it is then converted into aquaphonic agricultural land. Efforts to raise the spirit of the younger generation towards limited agricultural land, carried out community service in the form of implementing TTG on smart aquaphonic farming systems by utilizing IoT technology for regulating and monitoring nutrients, pH, and oxygen content. The method used is the direct implementation method with the community. Community service activities can increase public enthusiasm and awareness regarding the use of sub-optimal land into agricultural land in the form of aquaponics. The application of appropriate technology in the form of solar panels can be used as a source of power to turn on the water pump so as to save energy and costs.]]>
<![CDATA[The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia ]]>
<![CDATA[Arini, Arini]]>;
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Juliardi, Dodik]]>
<![CDATA[ International Journal of Tourism and Hospitality in Asia Pasific Vol 3, No 3 (2020): October 2020 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijthap.v3i3.958
<![CDATA[This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.]]>
<![CDATA[Design of Accounting Learning Model Through the Positive Divergent Stimulation Under Mental Accounting Dilemma ]]>
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Rahmawati, Setya Ayu]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v6i3.1885
<![CDATA[Scientific character affects the mental processes of a person who studies the science. The implication is that the ability to think differently to master accounting is strongly influenced by cognitive mental processes, namely mental accounting [10]. Meanwhile, the learning model that stimulates the divergent thinking process is one of the treffinger techniques. This model is known as Creative Problem Solving (CPS) which encourages a divergent process through a set of tools to solve problems, develop new ideas and manage change creatively [3]. To achieve the success of divergent thinking in accounting involves a cognitive construction process, namely mental accounting [10]. Meanwhile, mental accounting can be placed on positive cognitive processes, but also has negative roots and can develop perfectly as long as the learning process stimulates negative cognitive potential [7]. Therefore, this study investigates how accounting students achieve positive divergent thinking in cognitive mental accounting dilemmas through literature review. The study resulted in a positive divergent thinking model under mental accounting dilemmas.]]>
<![CDATA[Stock Price, Trade Balance, and GDP: Interrelationships (Evidence from Indonesian Stock Exchange 2005- 2020) ]]>
<![CDATA[Rahmawati, Setya Ayu]]>;
<![CDATA[Maharani, Satia Nur]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v6i2.1974
<![CDATA[This research focuses on the interrelationships between the three variables, namely the stock price, trade balance and GDP. Using 240 data quarterly between 2005-2020 using VECM Analysis. The results obtained show that in Indonesia Stock Exchange (IDX) there is no significant effect between the combined stock price and TB and vice versa. There is no significant two-way effect between stock prices and GDP. There was a significant influence between GDP on trade balance but not vice versa. The results of this study can enrich research in the field of macroeconomics and finance and can practically be a reference for observers of the stock market, especially for the Indonesian stock market.]]>
<![CDATA[Reconstruction Of Performance Measurement Models For Mental Hospitals ]]>
<![CDATA[Novitasari, Etika]]>;
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Wardoyo, Cipto]]>
<![CDATA[ Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/apjme.v3i3.967
<![CDATA[The purpose of this study is to build a performance measurement model which appropriate with the characteristics of the RSJ. This research uses a qualitative case study approach. The results showed that the RSJ used the BSC performance measurement, while the BSC was limited to four perspectives. So that there is an important aspect that has not been included in the BSC, namely the aspect of care. Nurse care for patients, organizational care for employees and patients as well as additional spiritual healing to accelerate patient recovery. The performance measurement model proposed by the researcher is directly based on the organizational goals of RSJ, it is expected that the performance measurement model that is directly executed from the goal will directly impact the achievement of targets without neglecting the values that have been adopted by RSJ.]]>
<![CDATA[Pelatihan Penerapan Sak Etap Dalam Penyusunan Laporan Keuangan Sebagai Dasar Analisis Usaha Bagi Komunitas UMKM ]]>
<![CDATA[Rahmawati, Setya Ayu]]>;
<![CDATA[Maharani, Satia Nur]]>
<![CDATA[ Jurnal KARINOV Vol 6, No 3 (2023): September ]]>
Publisher : <![CDATA[Institute for Research and Community Service (LP2M), Universitas Negeri Malang ]]>
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DOI: 10.17977/um045v6i3p170-174
<![CDATA[Peningkatan kesadaran atas pentingnya laporan keuangan yang disusun sesuai standar yang berlaku diperlukan dalam menjalankan bisnis. Hal ini menjadi perhatian bagi kegiatan Pengabdian kepada Masyarakat (PkM) ini yang bertujuan untuk memperkuat pemahaman dan ketrampilan pengelola bisnis dan Usaha Mikro, Kecil, dan Menengah (UMKM). Standar penyusunan laporan keuangan yang digunakan adalah Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK ETAP) yang memberikan kemudahan bagi UMKM melalui penyederhanaan bentuk laporan keuangannya. Pelatihan ini dilakukan dengan bekerjasama dengan Komunitas UMKM yang ada di Kota Malang dan dilakukan dengan konsep workshop. Selain penguatan konsep dan teori penyusunan laporan keuangan yang diberikan oleh narasumber, pelatihan ini juga memberi kesempatan pelaku UMKM untuk mengimplementasikan secara langsung transaksi usahanya hingga tersusunnya laporan keuangan. Diskusi antara peserta dan narasumber serta pendamping UMKM menjadi salah satu gambaran umpan balik ketercapaian materi kepada peserta pelatihan. Hasil pelatihan ini menunjukkan peserta mendapatkan pengetahuan tentang penyusunan laporan keuangan yang sesuai dengan SAK ETAP dan memanfaatkannya sebagai dasar analisis usaha. Kata kunci— Penyusunan laporan keuangan, SAK ETAP, Analisis laporan keuangan, UMKM Abstract Increased awareness of the importance of financial reports prepared according to applicable standards is necessary in running a business. This is a concern for this community service activity which aims to strengthen the understanding and skills of Micro, Small and Medium Enterprises (MSMEs) owner. The standard for preparing financial statements used is the financial accounting standards for entities without public accountability (SAK ETAP) which provides convenience for MSMEs through simplifying the form of their financial statements. This training is carried out in collaboration with the MSMEs community in Malang and is carried out with the concept of a workshop. In addition to strengthening the concepts and theories of preparing financial statements provided by the resource persons, this training also provides opportunities for MSMEs actors to directly implement their business transactions until the preparation of financial reports. Discussions between participants and resource persons as well as MSMEs facilitators became one of the descriptions of feedback on material achievement to training participants. The results of this training show that participants gain knowledge about the preparation of financial statements in accordance with SAK ETAP and use it as a basis for business analysis. Keywords—Preparation of financial statements, SAK ETAP, Financial statement analysis, MSMEs]]>
<![CDATA[Profitabilitas: Struktur Modal, Kebijakan Dividen, Nilai Bank dan Ukuran Bank Perbankan Syariah di Dunia ]]>
<![CDATA[Fitriyah, Fitriyah]]>;
<![CDATA[Wardana, Guntur Kusuma]]>;
<![CDATA[Handayati, Puji]]>;
<![CDATA[Maharani, Satia Nur]]>
<![CDATA[ IQTISHODUNA IQTISHODUNA (Vol. 20, No. 1, 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, UIN Maliki Malang ]]>
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DOI: 10.18860/iq.v20i1.26445
<![CDATA[Penelitian ini bertujuan untuk mengkaji pengaruh struktur modal, kebijakan dividen, nilai bank, dan ukuran bank terhadap profitabilitas perbankan syariah secara global. Dengan pendekatan kuantitatif dan jenis penelitian explanatory, data dikumpulkan dari 20 bank syariah di 11 negara yang tergabung dalam Islamic Financial Services Board (IFSB). Analisis menggunakan regresi data panel dengan model fixed effect (FEM) berdasarkan hasil uji Chow dan Hausman. Temuan penelitian menunjukkan bahwa struktur modal, nilai bank, dan ukuran bank berpengaruh signifikan terhadap profitabilitas, sedangkan kebijakan dividen memiliki pengaruh yang tidak signifikan. Secara spesifik, struktur modal yang optimal dan ukuran bank yang lebih besar berkontribusi positif terhadap profitabilitas, sementara nilai bank yang tinggi berdampak negatif pada profitabilitas. Hasil ini menekankan pentingnya pengelolaan modal yang bijak, strategi pertumbuhan, dan pengelolaan ekspektasi pasar bagi bank syariah untuk meningkatkan kinerja keuangan dan daya saing mereka di industri perbankan global dengan tetap mematuhi prinsip-prinsip syariah.]]>
