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All Journal Journal of Education and Learning (EduLearn) Journal of Educational, Health and Community Psychology Jurnal Pendidikan Akuntansi Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research JABE (Journal of Accounting and Business Education) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) AJAR (Asian Journal of Accounting Research) (e-Journal) Arkus Journal of Applied Business, Taxation and Economics Reseach Comsep : Jurnal Pengabdian Kepada Masyarakat D'edukasi: Jurnal Pengabdian Masyarakat EduInovasi: Journal of Basic Educational Studies
Diana Tien Irafahmi
Universitas Negeri Malang
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Studi Komparasi Pengukuran Kinerja Finansial Pemerintah Daerah Kabupaten Kediri dan Blitar Irafahmi, Diana Tien
Jurnal Ekonomi Modernisasi Vol. 5 No. 2 (2009): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.38 KB) | DOI: 10.21067/jem.v5i2.240

Abstract

The purpose of this study is to measure and compare the financial performance of two governmental institutions located in East Java, Kediri and Blitar. Using data of budget realisation from that governmental institution over two periods—2007 and 2008—this study shows that Kediri had a better financial performance compare to Blitar. This study provides evidence to support the view that we are likely to see diversity in the result of financial performance measurement
Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia Diana Tien Irafahmi; Sulastri
Asian Journal of Accounting Research Volume 1 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2016-01-02-B003

Abstract

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.
Critical Thinking in Accounting Textbooks Diana Tien Irafahmi; Dudung Ma'ruf Nuris; Fatmawati Zahroh; Primasa Nagari
Journal of Education and Learning (EduLearn) Vol 12, No 1: February 2018
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.04 KB) | DOI: 10.11591/edulearn.v12i1.6315

Abstract

A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students’ critical thinking ability. This study was a content analysis. The analysis was based on the Bloom’s taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.
Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review Diana Tien Irafahmi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.946 KB) | DOI: 10.26675/jabe.v4i1.9114

Abstract

The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.
ADOPSI TEKNOLOGI DAN KINERJA MENGAJAR DOSEN AKUNTANSI Nujmatul Laily; Diana Tien Irafahmi; Sriyani Mentari
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.074 KB) | DOI: 10.18202/jamal.2014.08.5019

Abstract

Abstrak: Adopsi Teknologi dan Kinerja Mengajar Dosen Akuntansi. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi adopsi teknologi oleh dosen akuntansi untuk meningkatkan kinerja mengajar. Jenis penelitian dikategorikan sebagai penelitian kuantitatif menggunakan path analysis dan pengumpulan data menggunakan kuesioner. Sampel penelitian adalah dosen Akuntansi se-Jawa Timur yang berjumlah 123 dosen dan metode pengambilan sampel dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa: 1) faktor individu tidak berpengaruh terhadap adopsi teknologi; 2) faktor sosial berpengaruh terhadap adopsi teknologi; dan 3) faktor organisasi berpengaruh terhadap adopsi teknologi.Abstract: Technology Adoption and Teaching Performance of Accounting Lecturers. This research aims to investigate determinant factors that influenced technology adoption by accounting lectures to increase their teaching performance. The quantitative approach using path analysis and collecting data were conducted by questionnaire. Sample of this research are accounting lecturers in East Java amounted 123 and sampling method used random sampling. The result show that; 1) there are no effect individual factors on adoption technology; 2) Social factors have effect on adoption technology; and 3) organizational factors have  effect on adoption technology.
Membuka Wawasan Siswa dalam Perencanaan Orientasi Karir: Memasuki Dunia Kerja, Berwirausaha dan Studi Lanjut Sriyani Mentari; Diana Tien Irafahmi
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This Community Service Pogram aims to increase the insight of students of SMK Negeri 12 Malang regarding the working life, entrepeneur and continue to study. The method used in this activity is the provision of material to students. The result of this activity is an increase in the understanding of students of SMK Negeri 12 Malang about the working life, entrepeneur and continue study, this can be seen from the results of the questionnaire given to the participants of the activity. 83% of students understand more about the working life, entrepeneur and continue to study, 92% of students understand the positive and negative points if they choose to enter the workforce, entrepeneur or continue to study and 74% of students better understand how to choose a field of work or college major that matches their interests and abilities.
Self-Efficacy dan Stress Akademik Mahasiswa Yang Menyusun Skripsi Dimasa Pandemi Mukhammad Febriyano Handara; Diana Tien Irafahmi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v5i2.11349

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh efikasi diri terhadap stres akademik siswa. Penelitian ini melibatkan 207 mahasiswa yang sedang mengerjakan skripsi di masa pandemi COVID-19. Kuesioner digunakan untuk mengumpulkan data, dan regresi linier sederhana digunakan untuk menganalisis data. Studi ini menemukan bahwa efikasi diri memiliki dampak negatif yang signifikan terhadap stres akademik. Artinya, semakin tinggi efikasi diri siswa, semakin rendah stres akademiknya.
Hardiness, Social Support, and Academic Stress of Students Working on Bachelor’s Thesis during the Pandemic Mukhammad Febriyano Handara; Diana Tien Irafahmi
Journal of Educational, Health and Community Psychology Vol 11 No 4 December 2022
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jehcp.v11i4.24382

Abstract

One of the mandatory requirements for obtaining a bachelor's degree is completing a bachelor's thesis. The current COVID-19 pandemic, on the other hand, creates several pressures that cause students to fall behind on their thesis completion. This study aimed to determine how hardiness and social support affect students' ability to cope with academic stress while writing their bachelor’s thesis during a pandemic. A 5-point Likert scale questionnaire was used to collect the data. The total research sample consisted of 207 students from a public university in Indonesia working on their thesis during the pandemic. Multiple linear regression analysis was used to analyze the data. This study found that hardiness and social support all significantly negatively impact academic stress. The greater the students' hardiness and social support, the less academic stress they will experience. The findings also show that the primary source of stress for students writing their thesis is a lack of academic support, which has implications for the need to design a suitable support system mechanism so that thesis writing can be completed on time.
Pengembangan Desa Wisata Berbasis Edukasi Pertanian Hanjar Ikrima Nanda; -, Santi Merlinda; Diana Tien Irafahmi; Ria Zulkha Ermayda; Mohmmad Hafidz Rifki Farokhi; Fajar Prasetya
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023): April
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v5i3.1822

Abstract

Pengabdian masyarakat ini bertujuan untuk mendampingi POKDARWIS dalam menghidupkan Taman Refugia Jati, sehingga dapat menjadi tempat wisata edukasi pertanian sebagaimana diharapkan oleh desa. Metode yang dilakukan yaitu Focus Group Discussion bersama mitra dan pihak desa, pendampingan persiapan lahan edukasi pertanian dan pemasaran digital, dan evaluasi.  Hasilnya terbentuk lahan basah (sawah) dan kering (kebun) untuk edukasi pertanian, dan juga café telah berjalan kembali dengan lebih tertata. Media promosi digital juga mulai berjalan kembali, dan diiringi dengan kemampuan anggota POKDARWIS dalam melakukan promosi secara mandiri. Pengabdian masyarakat ini telah menghidupkan kembali fungsi Taman Refugia Jati sebagai area wisata edukasi pertanian.
The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence Irafahmi, Diana Tien; Williams, P John; Lim, Nena
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.29729

Abstract

The purpose of this study was to examine the effects of Constructive Alignment (CA), that is aligning learning outcomes, learning activities and assessment tasks, on students’ development of competence in written communication. A counterbalancing two-phase experimental design was adopted. Third-year undergraduate accounting students in an advanced auditing course were randomly assigned into two groups. In phase 1, Group 1 received the constructive alignment intervention, and Group 2 studied in a traditional learning situation. In phase 2, the order of intervention was reverse, where Group 2 received the intervention, and Group 1 did not receive the intervention. Participants’ written competency was measured before and after each phase by using an auditing writing test. Qualitative comments were also collected in group interviews. The study found that in the phase when students received constructive alignment intervention, they write better than the students who did not receive constructive alignment intervention. This finding indicates that constructively aligning learning outcomes, learning activities, and assessment tasks around writing help improve accounting students’ written communication competence. For decades, accounting practitioners and employers have been lamenting over the inadequacy of accounting students’ written communication competence.  Results of this study provide useful and positive evidence to accounting educators on the importance of aligning components in course design to develop students’ communication competence as required by the profession. Educators who intend to develop students’ competence in written communication can be encouraged to redesign their courses according to the constructive alignment framework.
Co-Authors Adinda Marcelliantika Alby Aruna Aruna, Alby Cipto Wardoyo Darpiyah Dudung Ma'ruf Nuris Dushyirehamwe, Anne Marie Eka Putri Surya Endang Sri Andayani Fajar Prasetya Fatmawati Zahroh Habiddin Handara, Mukhammad Febriyano Helianti Utami Ike Ratnawati Ike Ratnawati Indri Juriana Saputri, Indri Juriana Lim, Nena Marcelliantika, Adinda Mohmmad Hafidz Rifki Farokhi Mukhammad Febriyano Handara Nanda, Hanjar Ikrima Naufal, M. Wildan Neisya, Audia Ava NH Luluk Dwi Lestari NH Luluk Dwi Lestari, NH Luluk Dwi Nujmatul Laily Primasa Nagari Priyono, Ahmad Putri Surya, Eka Putria, Marissa Renica, Elvira Chrisdia Reno Hibatul Wafi Ria Zulkha Ermayda Santi Merlinda Septyana, Risa Sriyani Mentari SULASTRI Sulastri Sulastri Sulastri Sulastri Sulastri Sulastri, S Sulikah Sulikah SUMADI SUMADI Williams, P John Yolla Wulansari, Anna