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Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque Asrori, Asrori; Kiswanto, Kiswanto; Fachrurrozie, Fachrurrozie; Amal, Muhammad Ihlashul
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.23930

Abstract

The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds. 
ANALISIS KENDALA DAN PERCEPATAN PENYELESAIAN STUDI MAHASISWA JURUSAN AKUNTANSI Fachrurrozie, Fachrurrozie; Kiswanto, Kiswanto; Asrori, Asrori
Jurnal Pendidikan Ilmu Sosial Vol 28, No 1 (2018): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2317/jpis.v28i1.5396

Abstract

ABSTRACT The unsuccessfulness of graduating on time is being a problem for many students in all universities. The diversity of the students’ characteristic in the learning process makes them have own strategy to complete their study. However, the key for graduating on time is not only about the students’ activeness in the lecture but also how the students’ capability in finishing their thesis as final project. Therefore, many factors (intern and extern) affect the time needed by students to complete their study.The research aimed to: (1) indentify the obstacles of graduating the study on time in the accounting department of economic faculty in Universitas Negeri Semarang (UNNES), Indonesia; (2) identify the commitment to fulfilling the requirements for graduate for whom that should have been finished; (3) analyze the obstacles factor from campus; (4) analyze the external that hamper the students to graduate; (5) Find out the students efforts to complete their study; (6) understand the students’ expectation to the department administrator for completing their study; and (7) determine the solution for students who have problems in order to graduate from the university. The survey approach was used with the students of accounting department of UNNES who late to complete their study as the source persons.
The Effect of Leverage, Sales Growth, Cash Flow on Financial Distress with Corporate Governance as a Moderating Variable Giarto, Rizka Vidya Dwi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.31022

Abstract

The aim of this study is to detect the effect of leverage, sales growth, and cash flow on financial distress with corporate governance as moderating variable. This research used all of basic and chemical sector manufacturing companies listed on the Indonesian Stock Exchange (IDX 2013-2017 period, there were 69 companies. Sampling used with purposive sampling technique and selected 31 companies with 152 analysis units. The data was analysed by descriptive statistical analysis and logistic regression for inferential statistical. The Results show that leverage has significant positive effect to financial distress. Sales growth has no significant effect to financial distress. Cash flow has a significant negative effect to financial distress. Corporate governance measured by managerial ownership is be able to weaken the positive effect of leverage and strengthen the negative effect of sales growth to financial distress, but not be able to strengthen the negative effect of cash flow to financial distress. The conclusions in this research are just leverage and cash flow have significantly effect to financial distress, as well as corporate governance only able to moderate the effect of leverage and sales growth to financial distress.
The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable Purnamasari, Eva; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42067

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. Keywords: Profitability; Leverage; Firm Size; Earnings Quality; Independent Commissioners
The Effect of Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable Dewi, Cicilia Ratna; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44516

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and asset structure on capital structure with firm size as a moderating variable. The population of this study was all property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2014-2016. The number of samples used was 39 companies with the audit of analysis of 117. This study used secondary data taken from the annual financial statements. The method of data analysis was descriptive analysis and Moderated regression analysis by difference absolute value test. The data analysis used was IBM SPSS Statistics 21. The result of the study showed that profitability, liquidity, and asset structure had negative and significant effects on capital structure. Firm size was able to moderates significantly the effect of liquidity on capital structure, but it is not able to moderate the effect of profitability and asset structure on the capital structure. The study concludes that capital structure is influenced by profitability, liquidity, and liquidity that moderated by firm size. Keywords: Profitability; Liquidity; Asset Structure; Capital Structure; Firm Size
PENGARUH EFIKASI DIRI, KONDISI SOSIAL EKONOMI ORANG TUA, DAN BIMBINGAN KARIR TERHADAP MOTIVASI MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI Ibrahim, Muhammad Wakhid; Fachrurrozie, Fachrurrozie
Economic Education Analysis Journal Vol 5 No 2 (2016): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh efikasi diri, kondisi sosial ekonomi orang tua, dan bimbingan karir terhadap motivasi melanjutkan pendidikan ke perguruan tinggi baik secara simultan maupun parsial. Populasi dan sampel pada penelitian ini adalah seluruh siswa kelas XI IPS. Metode pengumpulan data dalam penelitian ini menggunakan metode angket/kuesioner dan dokumentasi. Variabel dependen pada penelitian ini yaitu motivasi melanjutkan pendidikan ke perguruan tinggi. Variabel independennya yaitu efikasi diri, kondisi sosial ekonomi orang tua, dan bimbingan karir. Hasil uji hipotesis simultan menunjukkan bahwa ada pengaruh efikasi diri, kondisi sosial ekonomi orang tua, dan bimbingan karir terhadap motivasi melanjutkan pendidikan ke perguruan tinggi. Hasil uji hipotesis secara parsial menunjukkan bahwa ada pengaruh efikasi diri terhadap motivasi melanjutkan pendidikan ke perguruan tinggi, ada pengaruh kondisi sosial ekonomi orang tua terhadap motivasi melanjutkan pendidikan ke perguruan tinggi dan ada pengaurh bimbingan karir terhadap motivasi melanjutkan pendidikan ke perguruan tinggi. Simpulan dari penelitian ini yaitu efikasi diri, kondisi sosial ekonomi orang tua, dan bimbingan karir berpengaruh terhadap motivasi melanjutkan pendidikan ke perguruan tinggi baik secara simultan maupun secara parsial. Saran yang diberikan dalam penelitian ini adalah guru hendaknya memberikan dorongan kepada siswa untuk meningkatkan efikasi diri; guru dan orangtua hendaknya memberikan dorongan dan informasi tentang beasiswa; peningkatan inovasi layanan bimbingan karir; dan siswa hendaknya lebih rajin belajar. This study aimed to examine the influence of self efficacy, parental economic social condition, and career guidance toward motivation to continue study either simultaneously or partially. population and sample in this research were students of class XI IPS. Data collection method in this research using questionnaires / questionnaire, and documentation. the dependent variable in this research is motivation to continue study. independent variables namely self efficacy, parental economic social condition, and career guidance. conclusions from this research that the self efficacy, parental economic social condition, and career guidance affect the motivation to continue study either simultaneously or partially The suggestions are, based this research, teachers should improve their self efficacy; teachers and parents should give mptivation about shoolarship; the teachers with the school should make innovation about career guidance; and the students should study hard.
SELF-REGULATED LEARNING MEMODERASI PENGARUH MEDIA SOSIAL,EKSTRAKURIKULER, DAN TEMAN SEBAYA TERHADAP PROKRASTINASIAKADEMIK Yaningsih, Susi; Fachrurrozie, Fachrurrozie
Economic Education Analysis Journal Vol 7 No 3 (2018): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v7i3.28321

Abstract

Penelitian ini bertujuan untuk menguji pengaruh teori dan studi kasus intensitas penggunaan media sosial, keaktifan siswa dalam ekstrakurikuler, lingkungan teman sebaya terhadap prokrastinasi akademik serta untuk menguji variabel self-regulated learning sebagai variabel moderasi. Populasi pada penelitian ini adalah siswa kelas X kompetensi keahlian Akuntansi di SMK Negeri 1 Purwokerto, SMK Negeri 1 Banyumas dan SMK Negeri Kebasen. Teknik pengambilan sampel yang digunakan adalah probability sampling dengan proportional sampling. Metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan dalam penelitian ini menggunakan metode SEM Partial Least Square (PLS) dengan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa (1) intensitas penggunaan media sosial (22,3%) dan keaktifan siswa dalam ekstrakurikuler (33,7%) berpengaruh positif terhadap prokrastinasi akademik (2) lingkungan teman sebaya tidak berpengaruh terhadap prokrastinasi akademik (3) self regulated learning tidak memoderasi hubungan intensitas penggunaan media sosial, keaktifan siswa dalam ekstrakurikuler dan prokrastinasi akademik (5) self-regulated learning memoderasi hubungan lingkungan teman sebaya dan prokrastinasi akademik (6) self-regulated learning berpengaruh negatif terhadap prokrastinasi akademik (36,3%). Siswa disarankan untuk mengurangi kebiasaan menunda baik kegiatan akademik maupun diluar akademik. This study aimed to analyze the theoretical influence and case study related to the intensity of social media usage, student activeness in extracurricular, peer environment towards academic procrastination and self-regulated learning as a moderation variable. The population in this study were the students of grade X Accounting skills in SMK Negeri 1 Purwokerto, SMK Negeri 1 Banyumas and SMK Negeri Kebasen number of 334 students. Sampling using probability sampling with proportional sampling number of 100 students Data is collected using questionnaires. Sampling using probability sampling with proportional sampling number of 100 students. the data is analyzed using SEM method Partial Least Square (PLS) with SmartPLS 3.0.The results showed that (1) the intensity of social media usage (22,3%) and the activity of the students in extracurricular (33,7%) have positive effect on the academic procrastination (2) the peer environment have no effect on the academic procrastination (3) self-regulated learning does not moderate the intensity relationship of social media usage and academic procrastination (4) self-regulated learning does not moderate the relationship of student activeness in extracurricular and academic procrastination (5) self-regulated learning moderates peer environment relations and academi procrastination (12,9%) (6) self-regulated learning negatively affect academic procrastination (36,3%). Students are advised to reduce the habit of delaying both academic and outside academic activities.
PENGARUH INTERNAL LOCUS OF CONTROL, LINGKUNGAN KELUARGA, DAN PRESTASI AKADEMIK TERHADAP KESIAPAN BEKERJA DI LUAR PROFESI GURU MELALUI KEMATANGAN KARIER Devi, Berti Desbriantika Kusuma; Fachrurrozie, Fachrurrozie
Economic Education Analysis Journal Vol 8 No 1 (2019): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v8i1.29764

Abstract

Tujuan penelitian ini adalah untuk mengetahui peran langsung internal locus of control, lingkungan keluarga, prestasi akademik dan kematangan karier akuntansi terhadap kesiapan mahasiswa Pendidikan Akuntansi untuk bekerja di luar profesi guru serta peran tidak langsung internal locus of control, lingkungan keluarga, dan prestasi akademik terhadap kesiapan mahasiswa Pendidikan Akuntansi untuk bekerja di luar profesi guru melalui kematangan karier akuntansi. Penelitian ini merupakan penelitian kuantitatif, teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah 164 mahasiswa aktif Pendidikan Akuntansi 2014. Penelitian ini merupakan penelitian populasi. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis Structural Equation Modeling (SEM). Hasil penelitian menunjukan internal locus of control, prestasi akademik dan kematangan karier akuntansi berpengaruh terhadap kesiapan makasiswa Pendidikan Akuntansi untuk bekerja di luar profesi guru, sedangkan lingkungan keluarga tidak berpengaruh terhadap kesiapan makasiswa Pendidikan Akuntansi untuk bekerja di luar profesi guru. Internal locus of control dan lingkungan keluarga berpengaruh terhadap kematangan karier akuntansi, sedangkan prestasi akademik tidak berpengaruh terhadap kematangan karier akuntansi. Hasil pengaruh mediasi menunjukkan internal locus of control berpengaruh terhadap kesiapan makasiswa Pendidikan Akuntansi untuk bekerja di luar profesi guru melalui kematangan karier akuntansi, namun lingkungan keluarga dan prestasi aademik tidak berpengaruh terhadap kesiapan makasiswa Pendidikan Akuntansi untuk bekerja di luar profesi guru melalui kematangan karier akuntansi.
Efek Efikasi Diri pada Pengaruh Pendidikan Kewirausahaan, Lingkungan, dan Kecerdasan Adversitas Terhadap Intensi Berwirausaha Mahasiswa Ambarriyah, Siti Bekti; Fachrurrozie, Fachrurrozie
Economic Education Analysis Journal Vol 8 No 3 (2019): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v8i3.35720

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan kewirausahaan, lingkungan, dan kecerdasan adversitas terhadap intensi berwirausha mahasiswa dengan efikasi diri sebagai variabel moderasi. Populasi dalam penelitian ini sejumlah 323 Mahasiswa Pendidikan Ekonomi Fakultas Ekonomi Universitas Negeri Semarang. Teknik pengambilan sampel menggunakan teknik random sampling. Penentuan jumlah sampel menggunakan rumus Slovin diperoleh 179 mahasiswa. Teknik pengumpulan data menggunakan dokumentasi dan kuesioner. Analisis data menggunakan analisis statistik deskriptif dan analisis uji selisih mutlak.. Hasil penelitian menunjukkan bahwa, pendidikan kewirausahaan berpengaruh positif dan signifikan terhadap intensi berwirausaha mahasiswa. Lingkungan berpengaruh positif dan signifikan terhadap intensi berwirausaha mahasiswa. Kecerdasan adversitas berpengaruh positif dan signifikan terhadap intensi berwirausaha mahasiswa. Efikasi diri tidak mampu memoderasi hubungan antara pendidikan kewirausahaan terhadap intensi berwirausaha mahasiswa. Efikasi diri tidak mampu memoderasi hubungan antara lingkungan terhadap intensi berwirausaha mahasiswa. Efikasi diri tidak mampu memoderasi hubungan antara kecerdasan adversitas terhadap intensi berwirausaha mahasiswa. Saran penelitian ini yaitu untuk meningkatkan intensi berwirausaha mahasiswa dibutuhkan pendidikan kewirausahaan dan lingkungan (lingkungan keluarga, sekolah/kampus dan keadaan alam sekitar) yang baik dalam mendukung mahasiswa berwirausaha.
Pengaruh Lingkungan Teman Sebaya dan Perencanaan Karir terhadap Minat Melanjutkan Pendidikan dengan Motivasi Belajar sebagai Variabel Mediasi Sya'diyah, Nurhalimatusy; Fachrurrozie, Fachrurrozie
Economic Education Analysis Journal Vol 9 No 2 (2020): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i2.39468

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh lingkungan teman sebaya dan perencanan karir terhadap minat melanjutkan pendidikan ke perguruan tinggi pada siswa kelas XII jurusan akuntansi SMK Negeri 1 Slawi dengan motivasi belajar sebagai variabel mediasi tahun 2017/2018. Populasi dalam penelitian ini adalah seluruh siswa kelas XII jurusan akuntansi sebanyak 125 siswa. Metode pengambilan sampel yang digunakan adalah sampel jenuh sejumlah 125 siswa. Metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan adalah analisis deskriptif, analisis jalur, dan uji sobel. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan lingkungan teman sebaya terhadap motivasi belajar sebesar (38,3%) dan perencanaan karir tehadap motivasi belajar sebesar (41,6%). Pada motivasi belajar berpengaruh terhadap minat melanjutkan pendidikan sebesar (25,8%), perencanaan karir terhadap minat melanjutkan pendidikan sebesar (78%). Lingkungan teman sebaya berpengaruh negatif dan signifikan terhadap minat melanjutkan sebesar (-33,8%). Hasil penelitian juga menunjukkan bahwa motivasi belajar dapat memediasi pengaruh lingkungan teman sebaya dan perencanaan karir terhadap minat melanjutkan pendidikan ke perguruan tinggi dengan taraf signifikansi sebesar (0,044) dan (0,025). Simpulan penelitian ini adalah lingkungan teman sebaya dan perencanaan karir berpengaruh positif dan signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui motivasi belajar.
Co-Authors - Kardoyo -, Kardiyem A.A. Ketut Agung Cahyawan W Achmad Fauzi Agus Wahyudin Ahmad Nurkhin Amal, Muhammad Ihlashul Ambarriyah, Siti Bekti Anisa Nurfitriana Anisyukurillah, Indah Anna Kania Widiatami Asrori Asrori Barokah, Lefi Baswara, Satsya Yoga Bestari Dwi Handayani Cahyani, Ardhita Indah Claudia, Gita Dea Afita Dedi Kasiono, Dedi Devi, Berti Desbriantika Kusuma Dewi, Cicilia Ratna Djoko Widodo Dovina Navanti Dwi Anggoro Saputro, Dwi Anggoro Fadhilah Mahanani Saputri Fernando, Nadim Fian Tri Rohmah Galuh Tristianasari, Galuh Gatot Putra Dewa, Gatot Putra Giarto, Rizka Vidya Dwi Harsono Harsono Harsono Harsono Hasan Mukhibad Helnia Nur Islami, Helnia Nur Herdiawan Rudi Pradana, Herdiawan Rudi Ika Ria Padmawati, Ika Ria Indah Anisyukurillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jarot Tri Bowo Santoso Jati, Damar Kartika Kiswanto Kiswanto Linda Agustina Maulana, Aditya Ahmad Mia Nur Mufidah Muhammad Feriady, Muhammad Muhammad Wakhid Ibrahim, Muhammad Wakhid Muhsin, Muhsin Nanik Sri Utaminingsih Nayoko Adi Candra, Nayoko Adi Nina Oktarina Nur Solichah, Nur Pamungkas, Fuad Jaka Prabowo Yudo Jayanto Prasetyo, Ery Teguh Prasetyo, Rifki Adhi Prasetyo, Rifki Adhi Puji Novita Sari Purnamasari, Eva Ratieh Widhiastuti Ratna Aditya Ningrum, Ratna Aditya Sari, Sandhiny Permata Sari, Sandhiny Permata Setyadi Irfan, Setyadi Sinaga, Korentina Juniasti Sinaga, Korentina Juniasti Sugiarto, Hening Vidyari Shinta Sugiarto, Hening Vidyari Shinta Sya'diyah, Nurhalimatusy Tsalatsah Nurakhiroh, Tsalatsah UMBARWATI, UMI UMBARWATI, UMI Whino Sekar Prasetyaning Tunggal, Whino Sekar Prasetyaning Widiyanto Widiyanto Widiyanto Widiyanto Winarti Winarti Woelandari Pantjolo Giningroem, Dewi Sri Yaningsih, Susi Zulfahra, Rizqia Naurah