Articles
<![CDATA[TELAAH ULANG MAKNA INFORMASI AKUNTANSI DARI PERSPEKTIF PIALANG SAHAM ]]>
<![CDATA[Setya Ayu Rahmawati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2013.12.7201
<![CDATA[Abstract: The Meaning of Accounting Information Analysis from Stock Brokers Perspective. This study aims to analyse the process of investment decision making. It uses the stockbroker perspective to view reality. Selected stock brokers are professionals who already have a WPPE certificate in Batavia Prosperindo Securities. The research employed a closer approach to research subjects to learn how stock brokers make investment decision. This study used an interpretive paradigm with the method of phenomenological analysis. The results of this study indicate that decision making is a multi-factors consideration process involving rationality, level of satisfaction, and intuition.Abstrak: Telaah Ulang Makna Informasi Akuntansi dari Perspektif Pialang Saham. Penelitian ini bertujuan untuk memahami proses pengambilan keputusan investasi. Penelitian ini menggunakan sudut pandang pialang saham dalam memandang realitas. Pialang saham yang dipilih merupakan pialang saham profesional yang telah memiliki sertifikat WPPE di Batavia Prosperindo Sekuritas. Pendekatan yang lebih dekat dengan subyek penelitian dibutuhkan untuk mempelajari bagaimana pialang saham melakukan pengambilan keputusan. Penelitian ini menggunakan paradigma interpretif dengan metode analisis fenomenologi. Hasil dari penelitian ini menunjukkan bahwa pengambilan keputusan adalah sebuah proses yang melibatkan banyak faktor pertimbangan, yaitu rasional, tingkat kepuasan, dan intuisi.]]>
<![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[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[PENENTU PEMILIHAN STRUKTUR MODAL PERUSAHAAN ]]>
<![CDATA[Rahmawati, Setya Ayu]]>;
<![CDATA[Lina, Hanifah Nada]]>
<![CDATA[ TEMA Vol. 24 No. 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.24.2.%p
<![CDATA[In the economic uncertainty condition starting COVID-19 to interest rate increase caused by inflation cause company decrease their debt funding. However, 310 from 698 companies in Indonesia increase their debt funding. This study aims to find out what factors determine the company's capital structure amid economic concerns. This study was conducted by analyzing the annual financial statements of 59 companies that issued new bonds and IPOs during the period 2020 to 2022. The data were analyzed by using multiple linear regression. The results show that cash flow volatility is the most determining factor, and non-debt tax shield does not determine the choice of capital structure in times of economic uncertainy. Theoretically, the financial performance within this study proves the validity of pecking order theory, whereas, practically, recommending companies apply internal funding first in times of economic uncertainty.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Minimnya Minat Tenaga Kerja Auditor Junior Di Kantor Akuntan Publik(Studi Kasus KAP M. W. A.) ]]>
<![CDATA[Sholihuddin, Raja]]>;
<![CDATA[Setya Ayu Rahmawati]]>;
<![CDATA[Noviana Damayanti]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.1976
<![CDATA[The aim of this research is to determine and analyze the factors that influence the lack of interest in accounting student auditors as auditors. These factors are financial rewards, professional training, and work environment. The population of this study were accounting students from the Faculty of Business and Economics from the State University of Malang. The data collection method is by interview. In the research, the results showed that financial rewards, professional training, and work environment influenced accounting students' career choices as auditors.]]>
<![CDATA[Pelatihan Akuntansi dan Pengelolaan Keuangan untuk Komunitas Ekonomi Kreatif ]]>
<![CDATA[Rahmawati, Setya Ayu]]>;
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Islamiyati, Nur]]>
<![CDATA[ Jurnal KARINOV Vol 7, No 3 (2024): September ]]>
Publisher : <![CDATA[Institute for Research and Community Service (LP2M), Universitas Negeri Malang ]]>
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DOI: 10.17977/um045v7i3p161
<![CDATA[Kesadaran akan administrasi keuangan menjadi kelemahan bagi kebanyakan usaha kecil menengah kecil dan mikro. Hal ini menjadi penyebab kurang efektifnya pengambilan keputusan bisnis yang dilakukan oleh UMKM dikarenakan kurangnya dasar pertimbangan. Untuk itu diperlukan upaya peningkatan pengetahuan dan pemahaman atas pengelolaan keuangan bagi UMKM. Kegiatan ini ditujukan untuk meningkatkan pemahaman atas pelaporan akuntansi sederhana dalam pengelolaan keuangan usaha. Target kegiatan ini adalah UMKM di wilayah Kabupaten Malang yang memiliki potensi besar untuk berkembang seperti UMKM yang tegabung dalam komunitas ekonomi kreatif memiliki peranan besar dalam menggerakkan perekonomian Masyarakat khususnya di wilayah Desa Pagersari. Metode program pengabdian kepada masyarakat (PkM) yang dilakukan oleh tim Departemen Akuntansi FEB UM ini dilakukan dengan mekanisme persiapan, pelaksanaan dan evaluasi. Dalam implementasinya pelaksanaan dijalankan dalam mekanisme pemberian pelatihan kepada peserta. Hasil PkM ini menunjukkan bahwa setelah diberikannya pemahaman akan pentingnya pengelolaan keuangan serta tata cara pencatatan akuntansi, terjadi peningkatan kemampuan dan minat dari pelaku usaha untuk melakukan pengelolaan keuangan dengan baik dan harapan untuk dapat berkembang dengan informasi keuangan yang lengkap dan akurat. Kata kunci— Ekonomi Kreatif, Akuntansi, Pengelolaan Keuangan Abstract Awareness of financial administration is a weakness for most small, medium and micro businesses. This is the cause of ineffective business decision making by MSMEs due to a lack of basic considerations. For this reason, efforts are needed to increase knowledge and understanding of financial management for MSMEs. This activity is aimed at increasing understanding of simple accounting reporting in business financial management. The target of this activity is MSMEs in the Malang area which have great potential to develop, such as MSMEs that are part of the creative economy community which have a big role in driving the community's economy. One community that is quite active is the creative economy community supported by KNPI Malang. The community service program (PkM) method carried out by the FEB UM Accounting Department team is carried out using preparation, implementation and evaluation mechanisms. In its implementation, the implementation is carried out through a mechanism for providing training to participants. The results of this PkM show that after providing an understanding of the importance of financial management and procedures for accounting records, there has been an increase in the ability and interest of business actors to carry out financial management well and hope to be able to develop with complete and accurate financial information. Keywords— Creative Economy, Accounting, Financial Management]]>
<![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 and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v6i2.1974
<![CDATA[This research’s focus are 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 for the Indonesian stock market.]]>
<![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 and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v6i3.1885
<![CDATA[The nature of scientific accounting significantly influences cognitive processes in individuals studying the discipline. This study examines how cognitive mental processes, specifically mental accounting, shape one's ability to approach accounting concepts with innovation. Within accounting education, the Creative Problem Solving (CPS) technique, known for stimulating divergent thinking, is explored as a means to enhance cognitive creativity. This model provides learners with tools to tackle challenges, generate new ideas, and navigate transformative changes. The research emphasizes the crucial role of mental accounting in achieving success in divergent thinking in the context of accounting. Mental accounting can manifest both positively and negatively, influenced by various learning approaches. Our investigation focuses on how accounting students can cultivate positive divergent thinking amidst cognitive mental accounting dilemmas, informed by an extensive literature review. The study concludes with the development of a model that highlights the cultivation of positive divergent thinking within cognitive mental accounting challenges.]]>
<![CDATA[MEMBANGUN GROWTH MINDSET MAHASISWA MELALUI SUSTAINABILITY MENTAL HEALTH ]]>
<![CDATA[Rahmawati, Setya Ayu]]>;
<![CDATA[Maharani, Satia Nur]]>;
<![CDATA[Lina, Hanifa Nada]]>
<![CDATA[ Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 1 (2025): JURNAL ABDI : Media Pengabdian Kepada masyarakat ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/abdi.v11i1.35839
<![CDATA[The mental health issues of adolescents have become a matter of concern, as during the transition period, adolescents undergo both biological and psychological changes. However, the understanding of the importance of maintaining mental health remains low, which results in a high prevalence of depression, mental health problems, and suicidal ideation among adolescents aged 15-24 years. Therefore, efforts are needed to increase adolescents' knowledge on how to maintain mental health through education. This program aims to build a growth mindset in adolescents by enhancing their understanding of mental health, so that they can better cope with mental health issues they may face. The target group for this program consists of university students and adolescents involved in the youth organization (karang taruna) of Pait Village. The program's mechanism includes preparation, presentation of materials and discussions, followed by evaluation. The implementation of this program was carried out through psychoeducation or outreach activities. The results showed that after psychoeducation on mental health, there was an increase in adolescents' understanding and interest in maintaining mental health.]]>
