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All Journal Jurnal Pendidikan Akuntansi Indonesia Dinamika Pendidikan Jurnal Pendidikan Akuntansi JPBM (Jurnal Pendidikan Bisnis dan Manajemen) REFLEKSI EDUKATIKA Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Yupa: Historical Studies Journal JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN JURIKOM (Jurnal Riset Komputer) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia British: Jurnal Bahasa dan Sastra Inggris INTERACTION: Jurnal Pendidikan Bahasa Jurnal Pendidikan Sejarah Indonesia Jurnal MEBIS (Manajemen dan Bisnis) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Education and Linguistics Knowledge Journal (Edulink) International Journal of Economics, Management, Business, and Social Science Jurnal ABM Mengabdi Journal of Applied Business, Taxation and Economics Reseach International Journal of Humanities Education and Social Sciences International Journal of Accounting & Finance in Asia Pasific Jurnal Riset Rumpun Ilmu Bahasa (JURRIBAH) International Journal of Economics, Business and Innovation Research INTERACTION: Jurnal Pendidikan Bahasa Inovasi Kurikulum Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

Endang Sri Andayani

Universitas Negeri Malang

Author-ID : 2548855

Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang Izdiharningrum Ghina Sary; Helianti Utami; Endang Sri Andayani
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles. Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)

The Influence of 21st Century Skills On Readiness Career Of Accounting 4.0 Eren Prinstin; Endang Sri Andayani; Dodik Juliardi
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 1 (2022): IJHESS-AUGUST 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i1.239

The Industrial Revolution 4.0 is marked by technological advances in various fields, such as artificial intelligence, supercomputers, smart robots, cloud computing, big data systems, and genetic engineering that allows humans to further optimize brain function. Industrial revolution 4.0 is predicted to have a significant and extraordinary impact on various aspects, especially on products, supply chains, consumers, and workers. Accountants are one of the workers or professions that are disrupted. In preparing for their careers, accountants should prepare themselves by honing soft skills and be able to adapt to changes that occur, so that the 4.0 revolution is not a challenge but an opportunity in the future. Soft skills that will be discussed in this study refer to 21st-century skills. 21st-century skills are divided into learning skills, literacy skills, and life skills. This study uses a closed survey instrument, this study collects data from four universities in Malang City. The research hypothesis was tested using Structural Equation Modeling (SEM) with Smart Partial Least Square (Smart-PLS). The data analysis used in this research is the outer model (measurement model) and the inner model (structural model). The results showed that learning skills, literacy skills, and life skills affected students' readiness for careers to become accountants 4.0. Gender and education programs also show an influence on students' readiness for careers to become accountants 4.0

The Effect of CEO Personal Characteristics on CEO Overconfidence in Doing Earnings Management in Manufacturing Companies in Indonesia Tysna Dyah Ayu Pramesti; Endang Sri Andayani; Sri Pujiningsih
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 3 (2022): September 2022
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to test Upper Echelons Theory by researching the relationship between CEO overconfidence and decisions in Earnings management. This research also identifies whether monitoring from external parties, especially institutional shareholdings, plays an important role in moderating Earnings management decisions concerning the behavior of overconfident CEOs. The author uses the measurement of the CEO's characteristics based on age, education level, and work experience, while overconfidence is measured based on the CEO's portfolio decisions. The sample consists of 68 manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The results showed that age and work experience did not affect CEO overconfidence, while education level had an effect. Furthermore, the CEO's characteristics (age, education level, and work experience), through overconfidence, do not affect Earnings management. Other results also show that overconfidence does not affect Earnings management. The moderating effect of institutional share ownership has no effect on CEO overconfidence in Earnings management. The results of this research can provide benefits for users of financial information, namely internal parties (management), as a material consideration in the selection of a CEO. As for external parties (government, investors/potential investors, and creditors/prospective creditors), it can be used as a performance appraisal as well as a basis for decision-making.

PENGEMBANGAN BUKU DIGITAL SEJARAH LOKAL: RAPAT DAMAI TUMBANG ANOI 1894 UNTUK MENINGKATKAN KESADARAN SEJARAH MAHASISWA PENDIDIKAN SEJARAH UNIVERSITAS PGRI PALANGKA RAYA Yudi Susanto; Endang Sri Andayani
Jurnal Pendidikan Sejarah Indonesia Vol 6, No 1 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um0330v6i1p117-131

This research and development aim to produce local history teaching materials in the form of digital book that is valid, effective and feasible to be used. The content developed in this digital book is a study of local historical events during the colonial era in Central Kalimantan entitled the Tumbang Anoi Peace Meeting 1894. This digital book was designed to increase students' historical awareness. The research and development method used in this study refers to the 4-D development model, which consists of 4 main stages: Define, Design, Develop, and Disseminate. The trial implementation used a quasi-experimental method involving the experimental and control groups, accompanied by pretest and posttest activities. The results of this digital book development research are as follows: (1) the percentage score of the validation results of material experts is 95 percent declared very valid and validation by media experts with a percentage of 99 percent is declared very valid; (2) the results of the feasibility assessment carried out by lecturers and students in the limited test and field test get the title of very decent; (3) the results of field trials in the experimental group after using digital books were 87.93 percent or an increase of 15.82 percent compared to before using digital books as a result of development. Based on these results, the digital book Peace Tumbang Anoi Meeting 1894 can be categorized as teaching material that is valid, effective, and appropriate to use.Penelitian dan pengembangan ini bertujuan untuk menghasilkan bahan ajar sejarah lokal berupa buku digital yang valid, efektif, dan layak untuk digunakan. Materi yang dikembangkan dalam buku digital ini adalah kajian peristiwa sejarah lokal pada masa kolonial di Kalimantan Tengah dengan judul Rapat Damai Tumbang Anoi 1894. Buku digital ini dirancang untuk meningkatkan kesadaran sejarah mahasiswa. Metode penelitian dan pengembangan yang digunakan dalam penelitian ini mengacu pada model pengembangan 4-D yang terdiri dari 4 tahapan utama yaitu Define, Design, Develop, dan Disseminate. Pelaksanaan uji coba menggunakan metode kuasi eksperimen yang melibatkan kelompok eksperimen dan kontrol, disertai dengan kegiatan pretest dan posttest. Hasil penelitian pengembangan buku digital ini adalah sebagai berikut: (1) persentase skor hasil validasi ahli materi sebesar 95 persen dinyatakan sangat valid dan validasi oleh ahli media dengan persentase sebesar 99 persen dinyatakan sangat valid; (2) hasil penilaian kelayakan yang dilakukan oleh dosen dan mahasiswa pada uji coba terbatas dan uji lapangan mendapatkan predikat sangat layak; (3) hasil uji coba lapangan pada kelompok eksperimen setelah menggunakan buku digital sebesar 87,93 persen atau meningkat 15,82 persen dibandingkan sebelum menggunakan buku digital hasil pengembangan. Berdasarkan hasil tersebut, buku digital Rapat Damai Tumbang Anoi 1894 dapat dikategorikan sebagai bahan ajar yang valid, efektif, dan layak untuk digunakan.

Is the Implementation of Problem-Based Learning Appropriate? A Literature Review on Accounting Learning Wilda Auwalina Istigfarin; Endang Sri Andayani
Dinamika Pendidikan Vol 18, No 1 (2023): June 2023
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v18i1.42143

The objective of this study is to examine the development of research results on the implementation of Problem-Based Learning (PBL) in accounting learning in Indonesia within a 10-year period (2012 – 2022). The research was conducted using the Systematic Literature Review (SLR) method. A review was carried out on 54 PBL articles in the field of accounting education in Sinta 1-6 accredited journals. Research results showed the following findings, there were 54 published articles on PBL in the accounting field from 2012 to 2022, and most articles were published in 2017-2018. The most popular variants on the PBL research method in the accounting field employed Classroom Action Research (41%), followed by experimental research (33%). Most of the research objects involved vocational high schools, universities, and senior high schools. Of the 54 articles that were examined, only 18 articles presented the learning syntax in accordance with the PBL terms from Howard Barrows. Another 12 articles did not follow the PBL terms, but did present problems in learning. However, the utilized problems were not in accordance with the characteristics of problems in PBL, which involve real, unexpected, and unplanned (unstructured) problems. This is presumably because the researchers (1) do not fully understand the features of PBL, or (2) have problems formulating problems in the accounting field that are in accordance with the demands of PBL.

PENGARUH KECERDASAN LOGIKA-MATEMATIS, KECERDASAN INTRAPERSONAL DAN KECERDASAN INTERPERSONAL TERHADAP TINGKAT PEMAHAMAN PENGANTAR AKUNTANSI Auliana, Rini Adriani; Andayani, Endang Sri
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 19, No 1 (2021): Maret 2021
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v19i1.9786

Memahami pengantar akuntansi sangat penting bagi mahasiswa jurusan akuntansi untuk memudahkannya mempelajari mata kuliah akuntansi berikutnya seperti akuntansi keuangan menengah dan akuntansi keuangan lanjutan. Mahasiswa yang memiliki pemahaman pengantar akuntansi rendah akan mengalami kesulitan mempelajari mata kuliah akuntansi lanjutan. Oleh karena itu, pemahaman pengantar akuntansi yang kuat sangat diperlukan untuk mempermudah mahasiswa dalam memahami mata kuliah akuntansi lanjutan yang lebih kompleks dan untuk mencegah ketidakmampuan mahasiswa dalam menjelaskan konsep akuntansi secara luas. Salah satu faktor yang memengaruhi tingkat pemahaman pengantar akuntansi adalah kecerdasan. Penelitian ini membahas kecerdasan berdasarkan teori multiple intelligences Howard Gardner. Tujuan penelitian adalah mengetahui: (1) Pengaruh kecerdasan logika-matematis terhadap tingkat pemahaman pengantar akuntansi; (2) Pengaruh kecerdasan intrapersonal terhadap tingkat pemahaman pengantar akuntansi; dan (3) Pengaruh kecerdasan interpersonal terhadap tingkat pemahaman pengantar akuntansi.Penelitian ini merupakan penelitian kuantitatif yang menggunakan desain penelitian eksplanasi. Terdapat tiga variabel independen yaitu kecerdasan logika-matematis (X1), kecerdasan intrapersonal (X2) dan kecerdasan interpersonal (X3) serta satu variabel dependen yaitu pemahaman pengantar akuntansi (Y). Populasi penelitian adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang angkatan 2019 sejumlah 294 mahasiswa. Sampel yang digunakan sejumlah 170 mahasiswa dengan teknik pengambilan sampel yaitu simple random sampling. Alat pengumpulan data menggunakan tes dan kuisioner. Teknik analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS.Hasil penelitian menunjukkan bahwa kecerdasan logika-matematis berpengaruh positif signifikan terhadap pemahaman pengantar akuntansi, kecerdasan intrapersonal tidak berpengaruh terhadap pemahaman pengantar akuntansi dan kecerdasan interpersonal tidak berpengaruh terhadap pemahaman pengantar akuntansi. Kata Kunci: Kecerdasan Logika-matematis, Kecerdasan Intrapersonal, Kecerdasan Interpersonal, Pemahaman Pengantar Akuntansi

Javanese Local Wisdom-Based Corporate Social Responsibility at PT PLN (Persero) UP3 Mojokerto Singgih Bayu Indra Hermawan; Eka Ananta Sidharta; Endang Sri Andayani
International Journal of Economics, Business and Innovation Research Vol. 2 No. 03 (2023): May, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to explain how the practice and disclosure of Corporate Social Responsibility are based on local culture and local wisdom. This study uses Stakeholder Theory and Enterprise Theory and the approach used in this study is qualitative research using a type of case study approach. A case study is an approach or strategy that "focuses on understanding the dynamics present within a single setting" by conducting in-depth interviews with informants. The implementation of Corporate Social Responsibility at PT PLN UP3 Mojokerto is an activity that aims to prioritize corporate ethics and culture in its social investment, and organizations can provide a return on benefits by showing good performance in terms of entities and governance by incorporating elements of culture and local wisdom in it. On the other hand, cultural diversity is rich and still holds traditional values based on local wisdom in carrying out organizational activities, especially in terms of social and environmental accounting. This thick Javanese local wisdom has become a tradition and a necessity in the application of social and environmental accounting, especially in the implementation and disclosure of Corporate Social Responsibility. This is used to maintain good relations between the organization and surrounding stakeholders. This study aims to complete the information gap regarding the practice and disclosure of Corporate Social Responsibility related to the local wisdom of a region.

E-HANDOUT MATERI PERANAN ULAMA MASA PROKLAMASI KEMERDEKAAN BANGSA INDONESIA UNTUK MENINGKATKAN KESADARAN SEJARAH DAN HASIL BELAJAR SISWA Supriadi, Supriadi; Andayani, Endang Sri
Jurnal Pendidikan Sejarah Indonesia Vol 6, No 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um0330v6i2p216-228

Abstract:The problem that arises in the process of learning history is the lack of supporting teaching materials so learning history becomes less interesting. For this reason, it is necessary to develop teaching materials that fit to the characteristics and potential of students at MA Al-Umm. The required teaching materials are e-handouts as supplement books in history learning. The material focuses on the role of Muslim clerics during the proclamation of independence. This research and development aims to determine the effectiveness of e-handouts in increasing historical awareness and student learning outcomes. Collecting research data through observation, interviews, questionnaires, and tests. Based on the data analysis it was concluded that the e-handout shows valid, effective, practical, and interesting results and can increase historical awareness and student learning outcomes. From the results of expert validation and the teacher's assessment of the e-handout, it was easier for students to understand and most students liked the pictures inserted in this book. Students' interest in material containing the character of Islamic figures in Islamic boarding schools is the main reason for the high interest of students in this product. Therefore, it can be concluded that the product is effective in increasing historical awareness and learning outcomes. Abstrak:Permasalahan yang muncul dalam proses pembelajaran sejarah adalah kurangnya bahan ajar pendukung sehingga pembelajaran sejarah menjadi kurang menarik. Untuk itu perlu dikembangkan bahan ajar yang sesuai dengan karakteristik dan potensi siswa di MA Al-Umm. Bahan ajar yang dibutuhkan berupa e-handout sebagai buku pelengkap dalam pembelajaran sejarah. Materi berfokus pada peran ulama Muslim selama proklamasi kemerdekaan. Penelitian dan pengembangan ini bertujuan untuk mengetahui efektivitas e-handout dalam meningkatkan kesadaran sejarah dan hasil belajar siswa. Pengumpulan data penelitian melalui observasi, wawancara, angket, dan tes. Berdasarkan analisis data disimpulkan bahwa e-handout menunjukkan hasil yang valid, efektif, praktis, dan menarik serta dapat meningkatkan kesadaran sejarah dan hasil belajar siswa. Dari hasil validasi ahli dan penilaian guru melalui angket dan observasi yang diberikan terhadap e-handout mendapatkan hasil sangat valid sehingga lebih mudah dipahami siswa. Kemudian melalui wawancara yang dilakukan sebagian besar siswa menyukai gambar yang disisipkan dalam buku ini. Minat santri terhadap materi yang memuat karakter tokoh Islam di pondok pesantren menjadi alasan utama tingginya minat santri terhadap produk ini. Oleh karena itu, dapat disimpulkan bahwa produk tersebut efektif dalam meningkatkan kesadaran sejarah dan hasil belajar.

Interactive English Learning with Multimedia at YPK Karya High School Aprillia, Aprillia; Andayani, Endang Sri; Chodidjah, Chodidjah
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 2 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i2.4997

In the world of education, multimedia is used as an effective, attractive, efficient, and easy-to-use learning media in terms of learning assessment. Currently, the method of learning English at YPK Karya High School is still face-to-face and textbooks, the difficulty of students cannot listen to the speech and vocabulary sentences conveyed by the teacher and cannot write the vocabulary sentences correctly, therefore researchers make alternative English learning with multimedia, as an easy and interactive learning solution. The model used is ADDIE, and there are 5 stages: analysis, design, development, implementation, and evaluation. The subjects in this study were 1 principal, 2 teachers, 3 students. The methods used to collect data were interviews and observations. After obtaining the results of the analysis, the researcher designs the device requirements and multimedia design with the aim of providing a complete picture of the application. The design was performed using the Flash Professional CS5 application, an application specifically designed to create animation, and Photoshop 7.0 for image creation. Finally, the application for failures, system errors, and application maintenance. The results of the research on interactive learning English with multimedia are very helpful for students of SMA YPK Karya Tangerang because it is simpler and easier to repeat.

Analysis of the need for digital history teaching materials for the merdeka curriculum in senior high schools Falah, Muhammad Fajrul; Andayani, Endang Sri; Hudiyanto, R Reza
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol 10, No 1 (2024): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202423840

Changing from the 2013 curriculum to a Merdeka curriculum means that learning tools, including teaching materials, must be adjusted to appropriate learning outcomes and objectives of history subject. This research aims to determine the need for media, content, and language teaching materials. This research uses a qualitative study with a descriptive approach. Primary data sources were obtained from informants, namely Malang teachers and high school students, and observations in the field. The stages of data analysis are data reduction, data display, conclusion, and verification. The results show that the need for teaching materials in terms of media, namely: availability of wifi in schools and student internet quota, preferred font types are Calibri and Arial, preferred colors are bright colors, all students have smartphones with medium-high specifications, and videos and images in teaching materials must be explicit. There is a need for teaching materials in terms of content. Namely, the curriculum used is the Merdeka curriculum. Students prefer independent study, and some questions stimulate students to think historically. There is a need for teaching materials in terms of language. Namely, the language used as an introduction is Indonesian, and the language used must be easy for students to understand.

Co-Authors AA Sudharmawan, AA Alfianti, Ririk Ajeng Aprillia, Aprillia Aprilliai, Aprillia Aulia Herdiani Ayuningtyas, Niki Dwi Baehaqi Berliana Ucha Maulid Perdani Blasius Suprapta, Blasius Budiarti, Isnaini Chodidjah Chodidjah Choirul Umatin Dewa Agung Gede Agung Dhiah Fitrayati Dhini, Ulfa Rahma Diana Tien Irafahmi Dodik Juliardi Eka Ananta Sidharta Eren Prinstin Firdausi, Devi Nur Rahmawati Ghozali, Syukri Hanum, Atika Violeta Hari Wahyono Helianti Utami I Gusti Bagus Wiksuana Imam Mukhlis Inayati Nuraini Dwiputri Izdiharningrum Ghina Sary Joko Sayono Kusubakti Andajani Loliyana, Nilan Makaryanawati Meiva Eka Sri Sulistyawati Muhammad Awaluddin, Muhammad Muji Endah Palupi, Muji Endah Nabila Dini Syara Niki Dwi Ayuningtyas Nilan Loliyana Ningrum, Linda Agustin Nurdini, Rahmi Aulia Nurika Restuningdiah Nurmala Dewi, Nurmala Rahmawati, Tsania Retno Wulandari Reza Hudiyanto Rini Adriani Auliana Ririk Ajeng Alfianti RR. Ella Evrita Hestiandari Singgih Bayu Indra Hermawan Sri Pujiningsih Sri Pujiningsih Sriyani Mentari Sukamto Sukamto Sukamto, Geraldius Maria Sulastri Sulastri Sulastri Sulastri Sulikah Sulikah Tri Nurdiyanso Tysna Dyah Ayu Pramesti Tysna Dyah Ayu Pramesti Ulfa Rahma Dhini Wilda Auwalina Istigfarin Yudi Susanto

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