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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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Peranan Inflasi, BI Rate, Kurs Dollar (USD/IDR) dalam Mempengaruhi Indeks Harga Saham Gabungan (IHSG) Listriono, Kukuh; Nuraina, Elva
JDM (Jurnal Dinamika Manajemen) Vol 6, No 1 (2015): March 2015
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

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).
Laba, Arus Kas Operasi dan Akrual sebagai Penentu Laba Operasi Masa Depan Nuraina, Elva
JDM (Jurnal Dinamika Manajemen) Vol 2, No 1 (2011): March 2011
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

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.
Open Education Resources Business Model on Entrepreneurship Orientation Nuraina, Elva; Wihartanti, Liana Vivin; Ricahyono, Sigit; Putri, Erinna Yulia
Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme Vol. 7 No. 2 (2025): Pendidikan Islam dan Multikulturalisme
Publisher : Institut Agama Islam Sunan Giri (INSURI) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/scaffolding.v7i2.7593

Abstract

his study aims to investigate the effect of the Open Education Resource (OER) Edupreneurship Business Model on students’ Entrepreneurial Orientation. Using a quantitative approach and survey method, the research involved 44 students participating in the MBKM (Merdeka Belajar Kampus Merdeka) entrepreneurship program at the Faculty of Teacher Training and Education, Universitas PGRI Madiun. Primary data were obtained through closed questionnaires developed based on theoretical indicators of the Edupreneurship Resources Business Model and Entrepreneurial Orientation, and validated by experts. Secondary data were sourced from institutional documents, MBKM program reports, entrepreneurship curricula, and relevant scientific publications. The sampling technique used was quota sampling, due to the limited accessibility of the full population. Data were collected using a five-point Likert scale, and analysis was conducted through simple linear regression using SPSS, following classical assumption tests including normality, linearity, and homogeneity. The results show a significant and positive influence of the four components of the edupreneurship business model, content-based, content production, engagement, and business-market models, on students’ entrepreneurial orientation. This orientation includes innovation, proactiveness, risk management, passion, and persistence in starting a business. The study confirms that the integration of open education resources within entrepreneurship education, as facilitated by the MBKM program, can strengthen students' entrepreneurial character and readiness. These findings have implications for policymakers in the field of higher education, particularly in the formulation of strategies that support the development of innovative, value-added, and sustainable entrepreneurship among students. Ultimately, the study contributes to the discourse on how higher education can play a strategic role in shaping young entrepreneurs as part of national economic development.
ANALISIS KESIAPAN UMKM BATIK DI KOTA MADIUN DALAM PENERAPAN SAK EMKM Diza Satrina Luchindawati; Elva Nuraina; Elly Astuti
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.12.2.2021.241-249

Abstract

MSMEs are small-scale business activities that can be controlled by groups or groups of people who aim to make a profit. UMKM is one of the pillars of a country's economy. However, the development of MSMEs from year to year is less significant. That condition happens because of a lack of knowledge about business financial management. The office in charge of MSMEs in several regions has begun to aggressively introduce financial reports preparation as information for the decision-making process. This socialization generally uses the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) as the legal basis for preparing their financial statements. This study aims to determine the readiness of batik micro, small and medium enterprises (MSMEs) in Madiun City to apply SAK EMKM to their business financial reports. This research uses descriptive qualitative method. This study indicates that batik UMKM players in Madiun City are not ready to implement SAK EMKM.
Transfer Pricing and Tunneling: Moderating Role of Female Directors in Indonesian Perspective Destian Villania Putri; Elva Nuraina; Nur Wahyuning Sulistyowati
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 1, March 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i1.21-36

Abstract

This study aims to examine the effect of transfer pricing on tunneling practices by considering the role of female directors as a moderating variable. Using a quantitative approach with a sample of 265 observations of non-financial companies listed on the Indonesia Stock Exchange for the 2019–2023 period, this study applies linear regression analysis and Moderated Regression Analysis (MRA). The results show that transfer pricing has no significant effect on tunneling. However, female directors have been shown to significantly moderate the relationship by strengthening oversight mechanisms, therebysuppressing the potential for tunneling. This study's contribution lies in integrating agency theory and gender diversity to explain companies' opportunistic behavior in developing countries. In practice, these findings emphasize the importance of gender diversity in strengthening corporate governance and reducing the risk of financial policy abuse.
Peran Literasi Keuangan Dalam Memediasi Sikap Keuangan dan Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa Universitas PGRI Madiun Cornelia Novitasari; Elva Nuraina; Farida Styaningrum
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 13 No 1 (2025): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v13i1.10973

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap keuangan dan gaya hidup terhadap perilaku keuangan mahasiswa Universitas PGRI Madiun melalu literasi keuangan sebagai variabel mediasi. Penelitian ini menggunakan jenis penelitian kuantitatif. Sampel sebanyak 266 mahasiswa yang diambil mengacu pada rumus Slovin. Dalam penelitian ini menggunakan angket dengan teknik accidental sampling. Analisis data menggunakan outer model, dan inner model dengan bantuan SmartPLS 3.0. Hasil penelitian membuktikan bahwa sikap keuangan berpengaruh signifikan terhadap perilaku keuangan, gaya hidup tidak berpengaruh signifikan terhadap perilaku keuangan, literasi keuangan juga berpengaruh signifikan terhadap perilaku keuangan, sikap keuangan memiliki pengaruh signifikan terhadap literasi keuangan, gaya hidup tidak berpengaruh signifikan terhadap literasi keuangan, sikap keuangan berpengaruh terhadap perilaku keuangan melalui literasi keuangan juga signifikan, gaya hidup tidak berpengaruh signifikan terhadap perilaku keuangan melalui literasi keuangan.  Diharapkan para peneliti selanjutnya dapat berinovasi dan memperluas cakupan penelitian dengan memasukkan variabel lain yang berpotensi mempengaruhi pengelolaan keuangan, selain dari variabel yang telah diselidiki.
PENYULUHAN BIJAK MENGELOLA UANG UNTUK MASA DEPAN MELAUI LITERASI KEUANGAN Nur Wahyuning Sulistyowati; Liana Vivin Wihartanti; Farida Styaningrum; Elva Nuraina; Supri Wahyudi Utomo; Angelina Bertha Aprilya Putri Sabrina; Salsabilla Nirmalasari; Aisila Tri Yulian; Fauzan Zaghlul Khozin; Mellinda Subarno; Stevia Putri Irawan; Siti Rahayu; Septya Yesa Putri Ardhani
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 4 No. 3 (2026): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v4i3.4048

Abstract

Perilaku pengelolaan keuangan yang bijak dan bertanggung jawab akan terbentuk ketika telah dilakukannya penanaman literasi keuangan sejak dini. Keterbatasan anak-anak yang tinggal di panti dalam memperoleh akses wawasan literasi keuangan terhadap kesiapan hidup di masa yang akan datang, sehingga diperlukan penyuluhan bijak mengelola uang untuk masa depan melalui literasi keuangan. Kegiatan penyuluhan ini bertujuan untuk 1) memahami pentingnya literasi keuangan; 2) belajar mengelola uang saku; 3) membiasakan menabung; 4) menghindari perilaku boros. Pelaksanaan kegiatan dilakukan dengan metode pendekatan kualitatif partisipatif yaitu pemberian penyuluhan ceramah interaktif, diskusi dan tanya jawab, simulasi pengelolaan keuangan sederhana dan asesmen formatif terhadap peserta kegiatan laki-laki dan perempuan jenjang SMA, SMP, serta SD Yayasan Yatim Piatu Misfalah 51 Madiun. Penyuluhan ini penting dilakukan karena mampu menumbuhkan pengetahuan, pemahaman, dan kesadaran anak panti asuhan Yayasan Yatim Piatu Misfalah 51 Madiun dalam mengelola uang secara bijak sebagai bekal merencanakan masa depan. Kontribusi pengabdian bagi peserta kegiatan anak panti beserta pengurus yaitu meningkatnya pemahaman pentingnya literasi keuangan; 2) bertambahnya wawasan dalam mengelola uang saku dan dana santunan yang diperoleh; 3) menambah penguatan dalam praktik atau pembiasaan menabung; 4) menghindari perilaku boros.
Meaningful Learning Planning through Understanding by Design Rini Nur Latifah; Elva Nuraina; Siti Nur Handayani
Journal of Education Action Reseach Vol 9 No 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jear.v9i4.97928

Abstract

Graduates of vocational high schools are expected to be job-ready, which requires mastery of specific competencies. However, pre-test results indicated low student achievement due to various contributing factors. This study aims to analyze and address low student learning outcomes by designing more structured instruction oriented toward deep understanding through the Understanding by Design (UbD) approach. The research employed a Classroom Action Research (CAR) design conducted in two cycles involving 18 students, with stages consisting of planning, implementation, observation, and reflection. Data were collected through tests and interviews and analyzed using both quantitative and qualitative methods with source triangulation. The results demonstrated an improvement in the average score from 77.65 in Cycle I to 97.50 in Cycle II, with all students exceeding the minimum mastery criteria. The instructional model also enhanced student motivation and engagement in the learning process. Therefore, the discovery learning model integrated with the Understanding by Design framework proved to be effective and relevant in improving teaching and learning processes in vocational education. This study has positive implications for enhancing instructional quality and is relevant as an alternative strategy for meaning-oriented lesson planning.
OPTIMALISASI E-COMMERCE UNTUK PEMASARAN BERKELANJUTAN : PELATIHAN UMKM BERBASIS LOKALITAS DI INDONESIA – TIMOR LESTE Elva Nuraina; Supri Wahyudi Utomo; Liana Vivin Wihartanti; Pascoal da Costa Oliveira; Erinna Yulia Putri; Firnanti Firnanti
D'edukasi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v5i2.23899

Abstract

Tujuan Kegiatan pengabdian kepada masyarakat untuk memperkuat sinergi kewirausahaan lintas batas antara Indonesia dan Timor Leste melalui pelatihan berbasis lokalitas bagi pelaku UMKM. Program ini merupakan kolaborasi antara Universitas PGRI Madiun (UNIPMA) dan Universitas Nasional Timor-Leste (UNTL) yang berfokus pada peningkatan kapasitas, inovasi, dan keberlanjutan usaha. Permasalahan utama mitra meliputi rendahnya keterampilan manajerial, keterbatasan pemanfaatan teknologi digital, serta kurangnya inovasi produk dan kemasan ramah lingkungan. Kegiatan dilaksanakan di UMKM Puspa Pinunjul yang dihadiri oleh 25 pelaku usaha. Metode pelaksanaan menggunakan pendekatan Asset-Based Community Development (ABCD) melalui tahapan survei, sosialisasi, pelatihan, pendampingan, penerapan teknologi, serta evaluasi dan keberlanjutan program. Pelatihan difokuskan pada bidang pemasaran digital (e-commerce) dengan aplikasi BizGlobal sebagai sarana pemasaran digital UMKM. Berdasarkan hasil pre-test dan post-test terjadi peningkatan pengetahuan peserta sebesar 37,2% dalam pemahaman konsep pemasaran digital. Selain itu 68% peserta mulai menerapkan minimal satu produknya. Peserta menunjukkan peningkatan motivasi dalam berwirausaha berbasis digital dan lingkungan.
Ownership Concentration, Firm Size & Agency Cost: Empirical Evidence In Indonesia Andien Nugrahaningtyas; Elva Nuraina; Nur Wahyuning Sulistyowati
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.22893

Abstract

This study aims to provide empirical evidence of the influence of ownership concentration on agency costs, as well as to examine the moderating effect of company size. The research method employed is a quantitative approach, utilizing data sources from annual reports. The research sample consists of companies listed on the Indonesian Stock Exchange for the period from 2018 to 2022. Based on purposive sampling, 750 firm years were obtained. Using OLS and Moderated Regression Analysis (MRA), the results of this study show that the concentration of ownership has a positive effect on agency costs. The size of the company also weakens the relationship between the concentration of ownership and the agency's price. Keywords : Agency Costs; Ownership Concentration; Firm Size; Agency Problem
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