Articles
<![CDATA[Accounting Studentsâ Choice on Accounting Information Technology Careers ]]>
<![CDATA[Dewi, Nurul Hasanah Uswati]]>
<![CDATA[ INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 7, No 3 (2014): December 2014 - March 2015 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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<![CDATA[The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly. This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.DOI :Â https://doi.org/10.21632/irjbs.7.3.178-188Keywords: Accounting Information System, Accounting Career, Students]]>
<![CDATA[DAMPAK TTG PADA PENINGKATAN KINERJA UMKM DI GRESIK (STUDI KASUS PADA SENTRA PRODUK MAKANAN RINGAN) ]]>
<![CDATA[-, Iramani]]>;
<![CDATA[Suryani, Tatik]]>;
<![CDATA[Dewi, Nurul Hasanah Uswati]]>
<![CDATA[ Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA ]]>
Publisher : <![CDATA[Prosiding Seminar Nasional Darmajaya ]]>
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<![CDATA[Salah satu produk unggulan kabupaten Gresik adalah opak jepit, Makanan ringan ini semula diproduksi dengan cara tradisonal oleh UMKM di desa Kedung Rukem. Dengan cara tradisional ini waktu yang dibutuhkan cukup lama sehingga kapasitas produksi sangat rendah. Tujuan dari penelitian ini untuk menguji dampak penerapan Tehnologi Tepat Guna (TTG) terhadap peningkatan kapasitas. TTG dalam penelitian ini adalah penggunaan alat produksi yang diciptakan untuk proses pembuatan produk opak jepit. Penelitian dilakukan di Sentra usaha opak jepit yang terletak di desa Kedung Rukem kabupaten Gresik. Pemilihan sampel dilakukan dengan menggunakan purposive sampling dimana diambil sembilan UMKM yang memproduksi opak jepit secara kontinyu. Pengamatan dilakukan selama terhadap kapasitas produksi dan omset penjualan sebelum dan setelah penerapan TTG. Teknik analisis yang digunakan adalah paired sample t-test. Hasil yang ditemukan dalam penelitian ini adalah terdapat peningkatan kapasitas produksi dan omset penjualan produk opak jepit sebagai dampak penerapan TTG. Implementasi bisnis dari penelitian ini adalah penerapan TTG pada UMKM sangat diperlukan untuk meningkatkan daya saing UMKM.Kata kunci : Teknologi Tepat Guna, kapasitas produksi, omset penjualan]]>
<![CDATA[Investment in Accounting Information Systems, Financial Performance and Productivity of Malmquist and IFR as Intervening in the Banking and Financial Industry ]]>
<![CDATA[Dewi, Nurul Hasanah Uswati]]>;
<![CDATA[Rokhmania, Nur'aini]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i1.33971
<![CDATA[The purpose of this study was to examine the effect of investment in information systems in the banking industry and financial institutions as measured by IT capital expense on profitability as measured by return on assets and productivity as measured by the malmquist measurement, and how will it affect if it is intervening with disclosure of information through Internet Financial Reporting. This research method is quantitative using SPSS-assisted regression analysis. Research on the topic of productivity is usually carried out in manufacturing companies, but this research uses the banking industry and financial institutions.Based on the results of the study, it shows that investment in accounting information systems as measured by IT capital or investment in software or hardware has a strong influence on the level of profitability both directly and through disclosure of internet financial reporting (IFR). However, investment in IT in the banking industry and financial institutions has no effect on malmquist productivity. If through IFR, there is an influence between IT capital and malmquist productivity.]]>
<![CDATA[FAKTOR PENENTU RETURN SAHAM DENGAN PRICE TO BOOK VALUE SEBAGAI VARIABEL MODERASI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sri Lestari Kurniawati]]>;
<![CDATA[Linda Purnama Sari]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 16, No 3 (2012): September 2012 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v16i3.1076
<![CDATA[The purpose of this study was to exemine the effect of the companys financial performance variables consistingof earning growth ratio, dividend payout ratio and size, the variable return equity price to book value as amoderating variable. The samples in this study were all companies listed on the Indonesia Stock Exchangefrom 2005 to 2010 by using purposive sampling with criteria that the company had a positive book value ofequity during the study period. The company splitted the cash dividend and the company did not do corporateactions such as stock splits, reverse stock, stock dividend. The data used in this study were all companies listedon the Indonesia Stock Exchange from 2005 to 2010 (except for companies engaged in finance and banking) byusing multiple linear regression to test the interaction or Multiple Regresion Analysis (MRA). The studyfound that the price to book value was not able to significantly moderate the effect of earning growth ratio,dividend payout ratio and size toward the stock return variable for the interaction test results showed thesignificant value was greater than interaction of alpha as 5%.]]>
<![CDATA[PENDAMPINGAN GURU DALAM RANGKA PENGELOLAAN KEUANGAN MELALUI PELATIHAN ‘YUK NABUNG SAHAM’ ]]>
<![CDATA[Nuraini Rokhmania]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>;
<![CDATA[Luciana Spica Almilia]]>
<![CDATA[ Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Kumawula: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/kumawula.v2i2.24104
<![CDATA[Pemerintah saat ini tengah gencar mengkampanyekan kegiatan investasi saham melalui slogan “Yuk Nabung Saham” sebagai alternative investasi lain bagi masyarakat selain investasi berupa asset tetap maupun dengan cara menabung di bank. Investasi saham memiliki beberapa keuntungan yang tak kalah dari pilihan investasi lain. Kegiatan investasi saham juga lebih mudah dilakukan, karena cukup menggunakan smartphone dan dapat dilakukan dimanapun. Meski memiliki banyak keuntungan kegiatan investasi ini masih belum banyak dikenal masyarakat, sehingga perlu dilakukan pelatihan dalam praktik pembelian saham dan mengontrol investasi yang dilakukan. Sebagai kelompok produktif yang dekat dengan masyarakat dan juga agen perubahan, maka guru merupakan mitra yang tepat untuk kegiatan pengabdian masyarakat ini. Kegiatan Pengabdian ini memilih Guru SMK Prapanca 2 Surabaya sebagai mitra. Kegiatan pengabdian diawali dengan pengisian formulir untuk membuka akun saham dan dilanjutkan dengan pelatihan praktika melakukan transaksi trading saham. Hasil Pengabdian Masyarakat ini adalah adanya peningkatan pengetahuan guru tentang literasi keuangan secara umum dan berhasil dibuka sepuluh akun menabung saham baru.]]>
<![CDATA[CORPORATE GOVERNANCE IN THE EFFORT OF INCREASING THE COMPANYS VALUE ]]>
<![CDATA[Nurul Hasanah Uswati Dewi]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v15i2.84
<![CDATA[It is important for the company to have its high value because it resembles the spirit of shareholdersincreasing wealth. The higher share prices make the higher the value of companystock. This study tries to examine the impact of the implementation of corporate governanceon company value and also explores the impact of firm value to the implementation of corporategovernance. This testing carried out on the top ten corporate governance perceptionindexes (CGPI) with other companies that are not in the top ten, but still within the same industryon company value. This study examined the different value of the company as measuredby Market to Book Value Equity (MTBVE), Market to Book Value Asset (MTBVA),Tobin's Q, the ratio of Value to book value of PPE (Property, Plant, and Equipment), the Ratioof Value to Depreciation Expense, Capital Expenditure to Book Value Asset (CAPBVA)and Capital Asset Expenditure to Market Value (CAPMVA). The result shows that only thevalue of MTBVE and the variable MTBVA among the top ten companies CGPI and does notin the top ten showed a difference. Therefore, the company value as indicated by MTBVE andMTBVA of the company receiving the top ten corporate governance index is higher thancompanies that did not receive.]]>
<![CDATA[Accountants? perceptions regarding to business and profession ethics (A study on the alumnus of STIE Perbanas Surabaya) ]]>
<![CDATA[Dewi Setyorini]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>
<![CDATA[ The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v5i1.493
<![CDATA[This study is aimed to determine the differences in the perception of the accounting student alumnus of STIE Perbanas Surabaya regarding the ethics of business and profession based on gender. The type of data used is primary data using question-naires. The sampling technique is using non-probability samples based on purposive sampling technique. The number of samples processed is 85 respondents from the accounting student alumnus of STIE Perbanas Surabaya. The statistical analysis tool is the Mann Whitney Test using SPSS version 16.0. The first hypothesis of this study can be concluded that there are differences in the perceptions of the account-ing student alumnus regarding the ethics of business and accountant profession based on gender. The second hypothesis indicates that there is no difference in the perception of the accounting student alumnus regarding the ethics of business and accountant profession based on gender, which has a significance level under 0.05 or 5 percent.]]>
<![CDATA[PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS ]]>
<![CDATA[Nurhidayah Chairany Permatasari]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>
<![CDATA[ The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v1i02.41
<![CDATA[In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of one's perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting]]>
<![CDATA[Exploring accounting control for cash revenue and disbursement in micro enterprises ]]>
<![CDATA[Nur'aini Rokhmania]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>;
<![CDATA[Pepie Diptyana]]>
<![CDATA[ The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v10i2.2036
<![CDATA[This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.]]>
