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All Journal Jurnal Bisnis dan Ekonomi Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Pendidikan Akuntansi PRESTASI Jurnal Manajemen Pendidikan Jurnal Promosi Pendidikan Ekonomi Jurnal Pendidikan JABE (Journal of Accounting and Business Education) Jurnal Terapan Abdimas AKRUAL: Jurnal Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Akuntansi dan Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) SENTRALISASI Assets: Jurnal Akuntansi dan Pendidikan EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Education Action Research Jurnal Pendidikan Akuntansi dan Keuangan SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Ilomata International Journal of Tax and Accounting Jurnal Abdi Insani Altruis: Journal of Community Services Tangible Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Forum Ilmiah Pendidikan Akuntansi (FIPA) D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Aset dan Penilaian BIROKRASI PANCASILA Review of Accounting and Business Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) JAMER JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA Jurnal Akuntansi Kontemporer
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PERBEDAAN PERSEPSI MAHASISWA MENGENAI KOMPETENSI DOSEN TERSERTIFIKASI (Studi Pada Mahasiswa Prodi Pendidikan Akuntansi IKIP PGRI MADIUN) Elva Nuraina; Nik Amah
JURNAL PENDIDIKAN AKUNTANSI Vol 2, No 1 (2014): Edisi Maret
Publisher : Universitas Negeri Malang

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Abstract

This study aims to determine the differences in students perceptions regarding the competence of certified lecturer. The study was conducted on students of Accounting Education department IKIP PGRI MADIUN with samples of 80 students. Sampling technique done by proportional random sampling. Determination of the number of samples generated using a quota sample and 80 students. Data was collected through a questionnaire instrument, while the data analysis done by one way analysis of variance (one way ANOVA). The results showed that there were no differences perceptions of student in class 2010, 2011, 2012, and 2013 with regard to certified lecturer competence.
REAKSI PASAR SEBAGAI DAMPAK PUBLIKASI DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2004 - 2006) Amah, Nik; Nuraina, Elva
PRESTASI Vol 10, No 2 (2012): Desember Prestasi
Publisher : PRESTASI

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Abstract

This study aims to examine the effect of dividend announcement to the market reaction. Market reaction can be seen from the changes in stock returns and trading volume activity during the windows period. The sample in this study is a manufacturing company declared a cash dividend and shares actively traded on the Indonesia Stock Exchange in 2004-2006. The selection of the sample using purposive sampling method, and obtained a sample of 13 companies. The method of data analysis using paired samples t-test. Based on the data analysis, it can be concluded that there is no difference in stock returns during the period five days prior and five days after the dividend announcement. It means the dividend announcement have no effect on stock returns. This is indicated by a significance value of 0.552. Test results on trading volume activity indicates that there is no difference in the trading volume activity during the period five days prior and five days after the dividend announcement. It means that dividend announcement have no effect on trading volume activity. This is demonstrated by the significant value of 0.563.Keywords: Stock Returns, Trading Volume Activity, Dividend Announcement, Paired Sample t-Test.
RELEVANSI HASIL UAN TERHADAP PRESTASI BELAJAR MATA KULIAH DASAR-DASAR AKUNTANSI PADA MAHASISWA PROGRAM STUDI PENDIDIKAN AKUNTANSI IKIP PGRI MADIUN Nuraina, Elva
Jurnal Pendidikan Vol 14, No 1 (2008)
Publisher : Jurnal Pendidikan

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Abstract

This research serves an analysis to prove the relevance of the score of National Standardized Test towards the achievement in Dasar-Dasar Akuntansi subject for the students of Accounting Department Study Program, IKIP PGRI Madiun. The population of this research cover the students of Accounting Department Study Program, semester one, term 2006/2007. Data resources of this research consist of documents taken from records of students’ standardized national test score and academic achievement record.The data are then analyzed under the statistic analysis of correlation product moment formulae by the significant rate of 95 which results in operating r of 0.279 less than table r of 0.361. This shows that the score of standardized national scores do not make any significance on the achievement in the subject of Dasar-Dasar Akuntansi I of the students of IKIP PGRI Madiun, in the way that the alternative hypothesis is rejected.Key Terms : UAN score, Achievement, Basic Accounting
Peningkatan Soft Skill Mahasiswa Melalui Pendidikan Magang Kewirausahaan Wahyudi Utomo, Supri; Nuraina, Elva; Parji, Parji
Jurnal Pendidikan Vol 15, No 2 (2009)
Publisher : Jurnal Pendidikan

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Abstract

The objectives of entrepreneur apprenticeship education of the students of IKIP PGRI Madiun are: 1) to develop the students achievement in softskill/technology, work and entrepreneurship experience; 2) to motivate students to become entrepreneurs; 3) to enable students to get practical experience; and 4) to establish partnership between IKIP PGRI Madiun and PKPRI Madiun Municipality.Output targets of the apprenticeship are: 1) the participants obtain the skill for managing business, 2) 50% of the participants can arrange business plan, 3) the participants master marketting management, 4) it establishes the healthy partenership between IKIP PGRI Madiun and PKPRI Madiun Municipality.The specific success criterion shows that all 8 participants are able to arrange business plan. The indicator of apprenticeship success  can not be recently measured because of their being of part-timer business conduct. Keywords  :  softskill, entrepreneur, apprenticeship.
UPAYA MENCIPTAKAN WIRAUSAHA BARU MANDIRI BERBASIS IPTEKS DAN KEARIFAN LOKAL Hidayati, Nasrul Rofiah; Nuraina, Elva; Isharijadi, Isharijadi
Jurnal Terapan Abdimas Vol 1, No 1 (2016)
Publisher : Jurnal Terapan Abdimas

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Abstract

IKIP PGRI has always had a commitment to establish an independent mindset in students, for the students equipped with the adaptive ability of science, has leadership and entrepreneurial spirit. Therefore entrepreneurships spirit among the students for the sake of the next generation job creators need to be cultivated. The realization of this commitment IKIP PGRI Madison follow science and technology program for entrepreneurship (IBK) with the aim of developing human potential as young entrepreneurs, independent, based on local knowledge of the higher education and the establishment of outcome-based self-eleven new science and technology entrepreneurs who are ready to do business in community per year, the product of new entrepreneurial students have the advantage of science and technology, better known products produced by student entrepreneurs (PKMK) by the public, increasing the business management of students who have started businesses (oyster mushroom cultivation, the creation of a variety of zipper into a bag and wallet, Pecel Origiri and Yoghurt various flavors) and the publication of the results in the journal IBK entrepreneurship programs. The methods used to recruit participants Ibk tenants based on the success of the team in the delivery of new entrepreneurs Ibk independently in the first year. The number of tenants who started the business in the first year as many as 11 people were divided into 4 groups of businesses. Realization of IKIP PGRI Madison IBK program has accomplished 100%. The work program has been implemented: Socialization, debriefing, internship, start up bussiness, implementation and monitoring of business activities on an ongoing basis by IBK Team PGRI Madison Teachers Training College and a business center complete shop means the student as a student business center, workshop, final report. Pembinanaan process, directing, monitoring and evaluation of business activities will be carried out by a team of tenants and UPPK IBK (Training and Enterprise Development Unit) on a regular basis with the aim to give birth to new entrepreneurs in the IKIP PGRI student Madison as creator of employment generation. Keywords: Entrepreneurial self, science and technology, Local Wisdom
LABA, ARUS KAS OPERASI DAN AKRUAL SEBAGAI PENENTU LABA OPERASI MASA DEPAN Nuraina, Elva
Jurnal Dinamika Manajemen Vol 2, No 1 (2011): March 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v2i1.2488

Abstract

Penelitian ini menguji dampak dari pendapatan operasional, arus kas operasi dan akrual terhadap laba operasi perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2006-2007. Laba masa depan perusahaan adalah hal yang sangat penting untuk menilai tingkat pengelolaan suatu perusahaan. Variabel-variabel yang dapat digunakan untuk prediksi laba perusahaaan di masa depan penting untuk diketahui karena akan berdampak pada keputusan investasi para investor. Adapun sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2006-2007, yang dipilih dengan menggunakan metode purposive sampling. Hasil regresi berganda menunjukkan bahwa laba operasi, arus kas operasional, serta akrual memiliki pengaruh signifikan terhadap laba operasi masa depan. This research examined the impact of operating income, operating cash flow and accruals on future operating income for a sample of manufacturing company listed in Indonesian Stock Exchange over the period of 2006 to 2007. The Company’s future earnings are very important aspect in determining the company’s stock price. In addition, the prediction of company’s profit in the future is essential to be investigated since it has investment decision impact. Purposive sampling method is applied as sampling technique of this study. The results show that operating income, operating cash flow and accrual have significant influence on the firm future operating income.
PERANAN INFLASI, BI RATE, KURS DOLLAR (USD/IDR) DALAM MEMPENGARUHI INDEKS HARGA SAHAM GABUNGAN (IHSG) Listriono, Kukuh; Nuraina, Elva
Jurnal Dinamika Manajemen Vol 6, No 1 (2015): March 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i1.4298

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai Pengaruh Tingkat Inflasi, BI Rate, Kurs Dollar (USD/IDR) terhadap Indeks Harga Saham Gabungan (IHSG). IHSG merupakan salah satu indeks yang sering diperhatikan investor ketika berinvestasi di Bursa Efek Indonesia. Oleh karena itu, penulis ingin meneliti lebih dalam mengenai faktor-faktor yang berpengaruh terhadap IHSG. Populasi dalam penelitian ini adalah keseluruhan data closing price bulanan dari tingkat inflasi, BI RATE, Kurs USD/IDR dan Indeks Harga Saham Gabungan (IHSG) periode Januari 2006 sampai Desember 2013. Teknik pengambilan sampel yang digunakan adalah sampel jenuh yang mana semua populasi dijadikan sampel. Penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Tingkat Inflasi, BI Rate dan Kurs Dollar (USD/IDR) berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG). Pengujian secara simultan variabel Tingkat Inflasi, BI Rate dan Kurs Dollar (USD/IDR) berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG).
PERBEDAAN PERSEPSI AKUNTAN PENDIDIK DAN MAHASISWA PRODI AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Nuraina, Elva; Kurniawati, Septi Hari
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2169

Abstract

Penelitian ini bertujuan untuk menentukan perbedaan persepsi akuntan pendidik san mahasiswa prodi akuntansi terhadap kode etik IAI.  Analisis penelitian ini berdasarkan pada jawaban responden yang didapatkan dari questionaire. Questionaire tersebut telah disebarkan di kota Malang. Populasi penelitian ini adalah akuntan pendidik dan mahasiswa prodi akuntansi. Uji hipotesis dilakukan dengan menggunakan alat analisis statistik yaitu independent t-test sampel  dengan SPSS 17. Hasil dari penelitian ini menunjukkan bahwa ada perbedaan persepsi antara mahasiswa prodi akuntansi dengan akuntan pendidik tehadap kode etik IAI. Untuk penelitian selanjutnya wilayah, subjek dan variabel penelitian diharapkan lebih akurat dan diperluas.This study aims to determine the differences between accounting educators’ and accounting students study program’s perceptions to the IAI Code. The analysis is based on the respondents’ answers which are obtained through questionnaires, distributed in the city of Madiun. The population of this study is accounting educators and college students of accounting in the city of Madiun. The hypothesis testing is done by  using statistical analysis tool; it is the independent samples t-test w hich uses SPSS 17 (Statistical Packages for Social Science).  The result of study indicates that there are differrent perceptions between accounting students and accounting educators in viewing the IAI code. For further research, it is expected that the area, subject, and variables of research should be more accurate and expanded.
Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei) Nuraina, Elva
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p51-70

Abstract

AbstractThis study aims to test empirically: 1)the influence of institutional ownership on corporate value, 2)the effect of firm size on firm value, 3)the influence of institutional ownership on debt policy, 4)the effect of firm size on debt policy. The population in this study is a public company in Indonesia Stock Exchange with manufacturing companies in the sample. Sampling method using purposive sampling. Analytical techniques used in this study using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The results showed that 1) the institutional ownership has a significant effect confirm value, 2) the size of the company has a significant effect on firm value, 3) institutional ownership have a significant effect on corporate debt policy, 4) firm size had no significant effect on corporate debt policy.
PERBEDAAN PERSEPSI AKUNTAN PENDIDIK DAN MAHASISWA PRODI AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Nuraina, Elva; Kurniawati, Septi Hari
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2169

Abstract

Penelitian ini bertujuan untuk menentukan perbedaan persepsi akuntan pendidik san mahasiswa prodi akuntansi terhadap kode etik IAI.  Analisis penelitian ini berdasarkan pada jawaban responden yang didapatkan dari questionaire. Questionaire tersebut telah disebarkan di kota Malang. Populasi penelitian ini adalah akuntan pendidik dan mahasiswa prodi akuntansi. Uji hipotesis dilakukan dengan menggunakan alat analisis statistik yaitu independent t-test sampel  dengan SPSS 17. Hasil dari penelitian ini menunjukkan bahwa ada perbedaan persepsi antara mahasiswa prodi akuntansi dengan akuntan pendidik tehadap kode etik IAI. Untuk penelitian selanjutnya wilayah, subjek dan variabel penelitian diharapkan lebih akurat dan diperluas.This study aims to determine the differences between accounting educators’ and accounting students study program’s perceptions to the IAI Code. The analysis is based on the respondents’ answers which are obtained through questionnaires, distributed in the city of Madiun. The population of this study is accounting educators and college students of accounting in the city of Madiun. The hypothesis testing is done by  using statistical analysis tool; it is the independent samples t-test w hich uses SPSS 17 (Statistical Packages for Social Science).  The result of study indicates that there are differrent perceptions between accounting students and accounting educators in viewing the IAI code. For further research, it is expected that the area, subject, and variables of research should be more accurate and expanded.
Co-Authors Adinda Novia Ardianti Agus Yan Praptasany Aisila Tri Yulian Ajeng Savira Meidina Amalina, Nur Ayu Andien Nugrahaningtyas Andien Nugrahaningtyas Andre Gusti Wijaya Andriana Friska Desiani Angelina Bertha Aprilya Putri Sabrina Anggita Langgeng Wijaya Anggita Langgeng Wijaya Anggita Langgeng Wijaya Anik Mega Cahyani Anita Tria Puspitasari Annisa Nur Jannah Ardianti, Adinda Novia Arifin Dwi Prihananto Asti Kiana Putri Kinanthi Ayu Yuni Astuti Bayu Sakti Nugraha Cantik Wasitaningsih Catur Sarahwangi Cornelia Novitasari Desi Setiyaning Desi Wahyu Puspitasari Destian Villania Putri Destiana, Trio Candra Desy Ayu Cahyanti Desyka Lestari Devi Wulandari Diah Ayu Puspita Dian Puspitaningrum Dinik Kustiyaningrum Ditasari, Rollis Ayu Diza Satrina Luchindawati djivani oktifa Dwi Handayani Effendi Probokusumo Elly Astuti Elly Astuti Elly Astuti Elly Astuti Elly Astuti, Elly Eni Yuniati Erinna Yulia Putri Eriska Ajeng Ade Putri Ermadhani Anggraini Putri Eva Rafika Dewi Farida Styaningrum Farida Styaningrum Farida Styaningrum Farida Styaningrum Farida Styaningrum Farida Styaningrum Farida Styaningrum Farida Styaningrum Farida Styaningrum Fauzan Zaghlul Khozin Febrianti, Rininta Febrina Fardani Firnanti Firnanti Fitria mulyaningrum Fitria Surya Gita Arasy Harwida Hamidah, Luthfiiatul Handayani, Siti Nur Haryanto, Sendy Dwi Heni Dwi Yuliana Herlin Rosalina Febriyanti Herlin Ida Tri Wahyungingsih Ika Mar’atus Sholihah Ika Munawaroh Ilham Jiensa Wijaya Irmayanti Irmayanti, Irmayanti Isharijadi Isharijadi, Isharijadi Izazi, Ilma Miftah Jihan Mutawaliyah Ibrahim Juli Murwani Juniawati Juniawati Kristina Ela Cempakasari Kukuh Listriono, Kukuh Kurniawati, Septi Hari Ladeagty Pratiwi Liana Vivin Wihartanti Liana Vivin Wihartanti Liana Vivin Wihartanti, Liana Vivin Linda Adriyani Linda Nurendah Santi Lisa Apriyana Lutfia Fitriana Maharani, Indrian Maharena Ria Pranavianti Maria Ulfah Meilinda Ike Wulandari Melani Adina Hapsari Melia Maya Kristiana Mellinda Subarno Mifta Quljanah Muhammad Ridwan Nadhia Fikri Anti Nasrul Rofiah Hidayati Nasrul Rofiah Hidayati, Nasrul Rofiah Naviyanti, Iin Nik Amah Ningrum, Puspa Widya Ninik Srijani, Ninik Nita Kusuma Ningrum Noorlailie Soewarno Noviati, Putri Novitasari, Cornelia Novitasari, Dina Aprilia Nugrahaningtyas, Andien Nur Anisa Nur Handayani, Siti Nur Wahyuning Sulistyowati Nur Wahyuning Sulistyowati Nur Wahyuning Sulistyowati Nur Wahyuning Sulistyowati Nur Wahyuning Sulistyowati Nurchoirunanisa, Nanin Nurfauziah, Lusiana Parji Parji Pascoal da Costa Oliveira Pujiani Indraningsih Purwati, Ria Ayu Purweni Widhianningrum Puspa Widya Ningrum Putri Febriana Wijayanti Putri Noviati Putri Rizkhi Laras Sasti Putri, Erinna Yulia Ravy Bhimantari Refiana Yuliawati Ria Ayu Purwati Rini Nur Latifah Rio Ahmad Junaedi Riska Via Vinda Setiawanti Rosy Septiani Pratama Rudy Mahardika Salsabilla Nirmalasari Saputri, Fathin Ekowati Septi Hari Kurniawati Septya Yesa Putri Ardhani Setya Sela Pangesty Sherina Lutfi Ramadhani Sherina Sigit Ricahyono, Sigit Siti Nur Handayani Siti Rahayu Siti Zulaikah Stevia Putri Irawan Sulistiyowati, Tri Indah Sulistyowati, Nur Wahyuning Supri Wahyudi Utomo, Supri Susanti Susanti Tata Bangun Pramesti Tati Yulia Okrayanti Terry Awitanto Lajatuma Tri Herbaning Tiyas Wahyu Ningrum Tri Mardiyah Ulfa Norria Amalia Ulva Septiani Sutrisno Vanisa Nur Hasanah Vivi Valinska Vokka Margaretha Tibe Wardani, Tiyas Ayu Wiwin Meika Dewi Wuri Cahyaning Pramusti Yunny Erlia Putri Yusdita, Elana Era Yustina Sasa Safira Sari Zaskia Tristiana Anggraini Zulva Yuniati Zuyyina Firdaus Disna Siswanto