Claim Missing Document
Check
Articles

Found 29 Documents
Search

ANALISA PENGARUH KEMAMPUAN PENGANTAR AKUNTANSI DAN BAHASA INGGRIS TERHADAP PENILAIAN KEBERHASILAN PEMBELAJARAN MYOB (MIND YOUR OWN BUSSINES) DALAM MATA KULIAH KOMPUTER AKUNTANSI Triadi Agung Sudarto; Dodik Juliardi
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 3 (2013): Edisi Maret
Publisher : Universitas Negeri Malang

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

Abstract

Abstract: There are many factors that affect the value of the study subjects with MYOB accounting computer from students who had not yet attempted to optimally support improved learning outcomes. Some courses are a prerequisite for the accounting computer Introduction to Accounting I and Business English. Students S1 Accounting Education courses have difficulty in obtaining a satisfactory grade in the course computer accounting program MYOB. This is indicated by the presence of several factors that influence student success in obtaining a satisfactory grade, so research was done by looking at the main factors that cause the size of the final grade of the course computer accounting program MYOB. To see the influence of these two factors in this study used multiple regression analysis.  Abstrak: Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut  dalam penelitian ini digunakan analisa regresi berganda.
THE DEVELOPMENT OF ACCOUNTING LEARNING MEDIA USING LECTORA INSPIRE IN FINANCIAL STATEMENT TOPIC OF GRADE X AT SMK NEGERI 1 MALANG Saadah, Nur Laili; Mentari, Sriyani; Juliardi, Dodik
Journal of Accounting and Business Education 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.551 KB) | DOI: 10.26675/jabe.v1i1.6729

Abstract

The aim of developing instructional media by using lectora inspire is to produce interactive instructional media and the effectiveness on the topic of financial statement of service and trading company tenth grade at SMK Negeri 1 Malang. The development of instructional media which refers to the steps of research and development by Borg & Gall (1983) modified with Sadiman (2010) which are: 1) research and information collecting, 2) planning, 3) develop preliminary form of product, 4) production media, 5) expert validation, 6) revision of the product, 7) field trials, 8) revision of the results of field trials of products, 9) final product. The technique of data analysis in this research is using qualitative descriptive analysis and assumption test by using T-test independent sample. The method of development used is by experimenting the product. The final product of this study has overtaken the expert validation which result 80,46% valid in terms of materials given, 89,28% valid in terms of media, and 96,30% valid based on the result of the field trials, so that it was averaged 88,68% valid from the validation results. The result of T-Test independent sample acquired a significant result 0,015 < 0,05 so that can be concluded that there was a significant distinction on the improvement of students’ learning outcomes in the experimental and control class.Keywords: developing instructional media, lectora inspire, financial statement.
ANALISA PENGARUH KEMAMPUAN PENGANTAR AKUNTANSI DAN BAHASA INGGRIS TERHADAP PENILAIAN KEBERHASILAN PEMBELAJARAN MYOB (MIND YOUR OWN BUSSINES) DALAM MATA KULIAH KOMPUTER AKUNTANSI Sudarto, Triadi Agung; Juliardi, Dodik
Journal of Accounting and Business Education 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 3, Maret 2013
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.566 KB) | DOI: 10.26675/jabe.v1i3.6033

Abstract

Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut  dalam penelitian ini digunakan analisa regresi berganda.
FINANCIAL DISTRESS SEBAGAI PREDIKTOR PERGANTIAN AUDITOR PERUSAHAAN GO PUBLIC DI INDONESIA Laily, Nujmatul; Juliardi, Dodik
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 3 No. 1 (2014): Nominal April 2014
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.912 KB) | DOI: 10.21831/nominal.v3i1.2159

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap pergantian auditor. Penelitian ini dilakukan pada perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2011-2012. Metode penyampelan yang digunakan adalah purposive sampling. Sampel yang digunakan sebanyak 288 perusahaan. Pengumpulan data dilakukan dengan teknik dokumentasi. Analisis data menggunakan regresi logistik karena variabel dependen merupakan variabel kategori. Hasil penelitian menunjukkan bahwa hanya variabel earning yang berpengaruh terhadap pergantian auditor perusahaan go public di Indonesia.
PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI MALANG) Maharany Maharany; Yuli Widi Astuti; Dodik Juliardi
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.686 KB)

Abstract

This study aims to analyze the effect of competence, independence, and auditor’s professional ethic toward audit quality in public accountant firm located in Malang. The finding of this research suggested that competence and independence did not significantly influence the audit quality, while the auditor’s professional ethic had a significant influence on it.Keywords: competence, independence,auditor’s professional ethic, audit quality
The Characteristics of Auditee and Audit Report Lag Dodik Juliardi Iksan; Yoyok Cahyono; Popong Suryani
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10385

Abstract

  The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study. This sector was chosen because many investors are interested in investing in the real estate and property sector. The purposive sampling method was chosen as the basis for determining the sample so that a sample of 39 companies was obtained. The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD). SPSS 21 software was used to analyze research data. The results showed that ROE and company size had a significant negative effect on Audit Report Lag. DER has no effect on Audit Report Lag, while PAF's reputation has a positive effect on Audit Report Lag  
INTERNAL CONTROL SYSTEMS IN MODERN AND BIBLICAL PERSPECTIVES: PREVENTING FINANCIAL FRAUD AT THE X CHURCH IN EAST JAVA Eunike Rhema Yohanna; Sri Pujiningsih; Dodik Juliardi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.789 KB) | DOI: 10.20473/jraba.v6i1.69

Abstract

This study aimed to determine the practice of internal control in modern and biblical perspectives in terms ofminimizing irregularities and financial abuse at the X Church in East Java. This study used a qualitative (nonpositivistic) approach by the type of case study research. Data collection was carried out by observation andinterviews with the church pastor, treasurer, the Treasury Supervisory Agency (BPP) team, and churchcongregations to get information about the control system in X church. Data analysis in this study used a single sitedata model. The results of this study indicate that the practice of internal control systems in a modern perspective(COSO) at X church has not fully implemented the five components of the internal control system according toCOSO because it assumes that the church is a religious organization that does not have rigid regulations such asprofit-seeking organizations. So that it becomes a reproach for the church treasurer to commit fraud against thechurch. In addition, the internal control system in the Biblical perspective of X church found that church had applieda dual custody system and organizational ethical values taken from the Bible to be used as a foundation in servingGod, but in reality, the church treasurers abuse their power or authority and act not in accordance with God's word.The theoretical contribution to this research is to contribute to strengthening and enriching the theory of trianglefraud and the practical contribution of this research can be used as knowledge so that the church can improve theexisting internal control system to minimize financial abuse in the church.
The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions Anggi Dini Puspita; Dodik Juliardi; Dhika Maha Putri
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 (150.712 KB) | DOI: 10.32535/ijafap.v3i3.952

Abstract

This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.
PELATIHAN PEMBUKUAN SEDERHANA DAN LITERASI INTERNET PADA GURU DAN SISWA SEKOLAH DASAR NEGERI LENGKONG 2 DI DUSUN BANJAR MELATI DESA LENGKONG, KABUPATEN MOJOKERTO Dodik Juliardi; Triadi Agung udarto
Journal of Community Service and Engagement Vol. 2 No. 5 (2022): October 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i5.147

Abstract

This PKM activity aims to help teachers and student of SDN Lengkong 2. In addition, they provided training to students of elemtary school and employees to increase their knowledge about simple bookkeeping and Internet Literacy. Base on the situation analysis it can be inferres that there were several problems surrounding. The problems are lack of facilities and infrastructures , the lack of simple Bookeeping, lack of internet literacy and the knowledge about computer. The method of implementing the activity is by providing the training simple bookkeeping and internet Literacy. The results of this training activity can increase the use of knowledge of bookkeeping, computers and the internet when studying at SDN Lengkong 2 to support skills when working, so that later not only as factory workers and farmers, but also as a provision to open a small business that will improve the quality of life. their income.
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

Abstract

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