p-Index From 2021 - 2026
6.906
P-Index
This Author published in this journals
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
Claim Missing Document
Check
Articles

Sustainability Reporting, Foreign Ownership, Firm Value as a Function of Investment Opportunity Set Vanisa Nur Hasanah; Elva Nuraina; Farida Styaningrum
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.35793

Abstract

Purpose: Firm value is one of the relevant company goals. Increasing firm value is supported by sustainability reporting and foreign ownership. The increase in firm value can be strengthened through a trusted Investment Opportunity Suitable to obtain returns that are attractive to investors and can be used as an injection of funds to implement sustainability reporting. Investigating the Investment Opportunity Set role in moderating the effect of sustainability reporting and foreign ownership on firm value. This study aims to investigate the Investment Opportunity Set in moderating the effect of sustainability reporting and foreign ownership on firm value.Method: This study uses a quantitative approach with independent variables on sustainability reporting and foreign ownership, the dependent variable on firm value, and the moderating variable. Investment Opportunity Set. This research is classified as non-experimental with cross-sectional data classification and documentation method. The research sample was 46 companies from 606 companies listed on the Indonesia Stock Exchange for 2013-2018. This study uses regression and Moderated Regression Analysis.Findings: The results showed that the Investment Opportunity Set does not moderate the effect of sustainability reporting on firm value. But Investment Opportunity Set moderate the influence of foreign ownership on firm value. Novelty: This study develops from previous research by proving that foreign ownership based on foreign investors is able to increase firm value. The study was conducted in all companies listed on the IDX that publish annual reports and sustainability reporting for the 2013-2018 period, this period is determined based on the first year of the change from the GRI G3 version to GRI G4 on May 22, 2013 which was launched in Amsterdam at the global sustainability reporting conference.
ANALISIS PERILAKU KECURANGAN AKUNTANSI PADA ORGANISASI MAHASISWA: PERSPEKTIF FRAUD PENTAGON Destiana, Trio Candra; Nuraina, Elva; Astuti, Elly
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 10, No 1 (2022): FIPA 18
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk melakukan analisis Perspektif Fraud Pentagon pada organisasi mahasiswa di Universitas PGRI Madiun. Jenis penelitian menggunakan kualitatif deskriptif. Sumber data yang digunakan yaitu sumber data primer. Pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Teknik analisis menggunakan indikator fraud pentagon yang meliputi tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi. Hasil penelitian menunjukkan bahwa kecurangan akuntansi yang dilakukan organisasi mahasiswa di universitas PGRI Madiun adalah membuat dan memanipulasi nota, stampel, dan tanda tangan karena adanya tekanan dan asumsi pengurus organisasi bahwa  penyampaian laporan pertanggungjawaban harus balance antara realisasi dengan anggaran di proposal kegiatan
PERSEPSI PEMILIK USAHA DAN PENGETAHUAN AKUNTANSI ATAS LAPORAN KEUANGAN BERBASIS SAK EMKM Hamidah, Luthfiiatul; Astuti, Elly; Nuraina, Elva
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 10, No 2 (2022): FIPA 19
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi pemilik usaha terhadap pengetahuan akuntansi yang berkaitan dengan pengelolaan keuangan dan menganalisis apakah pemilik usaha telah menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil dan Menengah. Jenis penelitian ini menggunakan metode kualitatif dengan paradigma interpretif yang menitikberatkan pada penelitian fenomenologis. Teknik pengumpulan data melalui teknik observasi, wawancara, dokumentasi dan triangulasi. Hasil dari penelitian ini adalah pemilik usaha masih memiliki pencatatan keuangan yang sangat sederhana dan sedikit demi sedikit. Selain itu, pemilik usaha juga belum memiliki pencatatan keuangan yang memadai dan belum menerapkannya sesuai dengan standar akuntansi keuangan
UPAYA MENCIPTAKAN WIRAUSAHA BARU MANDIRI BERBASIS IPTEKS DAN KEARIFAN LOKAL Hidayati, Nasrul Rofiah; Nuraina, Elva; Isharijadi, Isharijadi
Jurnal Terapan Abdimas Vol 1 (2016)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.985 KB) | DOI: 10.25273/jta.v1i1.331

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.
SOSIALISASI PERAN ORANG TUA DALAM PEMANFAATAN TEKNOLOGI PEMBELAJARAN PADA KELOMPOK BELAJAR HARAPAN BUNDA KABUPATEN MADIUN Styaningrum, Farida; Sulistyowati, Nur Wahyuning; Wihartanti, Liana Vivin; Nuraina, Elva; Nugrahaningtyas, Andien; Ningrum, Puspa Widya
D'edukasi: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v4i1.20285

Abstract

Pembelajaran daring saat pandemi Covid-19 menuntut orang tua untuk dapat memanfaatkan teknologi khususnya handphone demi kelancaran proses pembelajaran. Orang tua peserta didik dari Kelompok Belajar (KB) Harapan Bunda di Desa Sambirejo Kabupaten Madiun mengalami kesulitan saat mendampingi anak dalam kegiatan pembelajaran daring pada masa pendemi Covid-19. Tim pengabdian masyarakat Universitas PGRI Madiun mengadakan sosialisasi kepada orang tua peserta didik di KB Harapan Bunda tentang pemanfaatan teknologi handphone untuk memperlancar pembelajaran daring selama Covid-19. Tahapan pelaksanaan pengabdian masyarakat yaitu persiapan, pelaksanaan, dan evaluasi. Kegiatan pengabdian masyarakat oleh tim pengabdian Universitas PGRI Madiun menunjukkan hasil sesuai harapan. Orang tua peserta didik berpartisipasi aktif selama kegiatan dan merasakan kebermanfaatan dari kegiatan. Pengetahuan orang tua meningkat tentang cara pemanfaatan teknologi khususnya handphone untuk pembelajaran daring selama pandemi Covid-19. Harapan selanjutnya akan ada kegiatan yang serupa untuk meningkatkan pembelajaran tidak hanya pada tingkat KB atau TK tetapi juga pada tingkat SD dan selanjutnya.
BAGAIMANA TANTANGAN GURU EKONOMI MA AL-HIDAYAT GINUK PADA PEMBELAJARAN AKUNTANSI ABAD 21? Putri Rizkhi Laras Sasti; Elva Nuraina; Nur Wahyuning Sulistyowati
SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA (SENASSDRA) Vol 1 (2022)
Publisher : SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA (SENASSDRA)

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

Abstract

Penelitian ini betujuan untuk menganalisis tantangan yang dihadapi guru ekonomi dalam pembelajaran akuntansi abad  21 di MA Al-Hidayat Ginuk. Metode dalam penelitian ini meggunakan kualitatif deskriptif. Dengan  sumber data yang digunakan yaitu data primer dan sekunder. Tehnik pengumpulan data dengan wawancara, observasi, dan dokumentasi. Hasil penelitian berdasarkan  pembelajaran abad 21 guru mengalami tantangan. Hal tersebut ditunjukkan bahwa guru telah menerapkan kompetensi guru yang meliputi kompetensi pedagogik, kompetensi profesionalisme, kompetensi kepribadian, dan kompetensi sosial. Lalu guru juga telah menerapkan kompetensi 4c/4k pada siswa. Tetapi gurumasih mengalami tantangan yang berupa 1) Melek Digital, 2)Inovasi Metode, 3)Perkembangan IPTEK, 4)Media Pembelajaran berbasis tehnologi, 5)Pembelajaran berfokus pada siswa.
PENYULUHAN PENTINGNYA KOMUNIKASI BAIK ORANG TUA DENGAN ANAK Nur Wahyuning Sulistyowati; Liana Vivin Wihartanti; Farida Styaningrum; Supri Wahyudi Utomo; Elva Nuraina; Andien Nugrahaningtyas; Puspa Widya Ningrum
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.293

Abstract

Tidak semua siswa PAUD, TK, dan SD Desa Sambirejo langsung diasuh orang tuanya melainkan pengasuhan diambil alih oleh nenek dan kakek di mana orang tuanya harus bekerja. Pertumbuhan psikologis anak berpondasi pada komunikasi orang tua dan anak, sehingga peran komunikasi sangat penting. Oleh sebab itu, tim pengabdian mengadakan penyuluhan penjelasan, sharing session pengetahuan dan pengalaman terkait pentingnya komunikasi baik orang tua dengan anak di Desa Sambirejo. Tiga tahapan dalam kegiatan pengabdian yaitu persiapan, pelaksanaan, dan evaluasi. Pentingnya kegiatan pengabdian ini dapat meningkatkan pemahaman orang tua siswa PAUD, TK, dan SD mengenai pentingnya komunikasi yang baik orang tua dengan anak sebagai upaya menghasilkan generasi cerdas yang berakhlak mulia.
THE ROLE OF CAPITAL STRUCTURE AND INNOVATION IN INFLUENCE COMPANY VALUE Wardani, Tiyas Ayu; Nuraina, Elva; Sulistyowati, Nur Wahyuning
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 3 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i3.17552

Abstract

ABSTRACT This research aims to investigate the effect of capital structure and innovation on firm value in infrastructure companies, non-consumer cycles, consumer cycles, raw materials, and health in Indonesia. The sample used purposive sampling to achieve this goal and got 105 firm-years from 2017-2021. Using regression analysis, the results obtained were that capital structure and innovation positively influence firm value. The matter indicates that the companies have found the optimal balance between equity and debt. Innovation helps companies adapt to rapid changes in consumer preferences, allowing them to grow and increase their values. ABSTRAK Studi ini bertujuan menginvestigasi pengaruh struktur modal dan inovasi terhadap nilai perusahaan di entitas sektor infrastruktur, siklus nonkonsumen, siklus konsumen, bahan baku, kesehatan di Indonesia. Untuk mencapai tujuan tersebut, teknik  purposive sampling telah digunakan, dan didapat 105 firm-years selama periode 2017-2021. Dengan menggunakan analisis regresi, dihasilkan bahwa struktur modal dan inovasi berpengaruh positif terhadap nilai perusahaan. Hal tersebut mengindikasikan bahwa entitas telah berhasil meneemukan keseimbangan yang optimal antara ekuitas dan hutang. Inovasi membantu perusahaan beradaftasi dengan perubahan preferensi konsumen yang cepat, sehingga memungkinkan perusahaan untuk terus berkembang dan meningkatkan nilainya.
Pembelajaran Berbasis Proyek: Hasil Belajar Optimal Berbasis Pengalaman Sulistiyowati, Tri Indah; Nuraina, Elva; Handayani, Siti Nur
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i3.22806

Abstract

This study aims to improve student learning outcomes through the implementation of the Project Based Learning model in the topic of the system and mechanism of fund collection in Islamic banking at SMK Negeri 5 Madiun. This research is a classroom action research (CAR) conducted in two cycles with 13 students from the XI Islamic Banking class as the subjects. Data were collected through formative tests and observation sheets to assess students' understanding and observe the learning activities. The results showed an improvement in learning outcomes in each cycle. In cycle 1, the learning completeness percentage was 69%, while in cycle 2, it increased to 92%. The implementation of the Project Based Learning model had a positive impact on student engagement, reflected in the improvement of learning products and group collaboration skills. Although there were challenges regarding students' communication skills and self-confidence during presentations, this study indicates that the Project Based Learning model is effective in enhancing student learning outcomes and can be used as an alternative active learning approach relevant to 21st-century needs. 
Moderating Effect of Board Gender Diversity on Institutional Investor and Agency Cost Nuraina, Elva; Haryanto, Sendy Dwi; Harwida, Gita Arasy
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 4, December 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i4.417-434

Abstract

This study examines the influence of institutional investors on agency costs and investigates board gender diversity's moderating role in this relationship among Indonesian listed companies from 2018-2022. Using a sample of 550 firm-year observations, we find that institutional investors significantly reduce agency costs through enhanced monitoring mechanisms. Our results demonstrate that board gender diversity strengthens institutional investors' effectiveness in mitigating agency costs, suggesting that gender-diverse boards complement institutional monitoring. Specifically, the interaction between institutional ownership and board gender diversity leads to lower agency costs, supporting recent regulatory initiatives promoting gender diversity in corporate leadership. These findings contribute to corporate governance literature by identifying how board composition influences institutional investors' monitoring effectiveness and provide practical implications for policymakers and firms seeking to optimize governance structures. Our study extends agency theory by demonstrating how gender diversity in board composition enhances monitoring quality and reduces principal-agent conflicts in emerging market contexts.
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