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All Journal Jurnal Veteriner AL KAUNIYAH Jurnal Ilmu-Ilmu Pertanian Indonesia JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Biota JINOP (Jurnal Inovasi Pembelajaran) Jurnal Pendidikan Biologi Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JURNAL IQRA´ JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Akuntansi : Jurnal Akuntansi Integratif Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Proceeding Biology Education Conference Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Masyarakat Bangsa Journal of Multiperspectives on Accounting Literature Sasambo: Jurnal Abdimas (Journal of Community Service) JIMEKA
Sri Wahyuni
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nur Afifah; Sri Wibawani Wahyuning Astuti; Dwi Irawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.726 KB) | DOI: 10.24034/j25485024.y2021.v5.i3.4644

Abstract

This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.
KINERJA INDIVIDU KEMAMPUAN TEKNIK PERSONAL DAN KINERJA KARYAWAN: EFEKTIVITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING Alfreda Divia Rachma; Sri Wibawani Wahyuning Astuti; Firda Ayu Amalia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2640

Abstract

Abstract— The purpose of this study is to find out the influence between Individual Performance and Personal Engineering Capabilities on Employee Performance with the Effectiveness of Accounting Information System as Intervening Variable in BPKAD Blitar Regency. Accounting information system can be said to be effective depending on how well the user is able to use the application and know well what is contained in the system, therefore it takes individual performance and good personal engineering skills from employees. Individual performance and personal engineering capabilities are expected to encourage the performance of BPKAD employees in Blitar Regency through the effectiveness of accounting information system in carrying out the work that the organization charges them. The population in this study was 45 employees and a sample of 30 employees as respondents determined using purposive sampling method. The data collection in this study used questionnaires. The data was analyzed using Partial Least Square (PLS) assisted by the Smart PLS 3.0 application. The results of this study showed that individual performance and personal engineering capabilities had no effect on the effectiveness of BPKAD accounting information system in Blitar Regency. Individual performance has no effect on the performance of BPKAD employees in Blitar Regency. The ability of personal techniques and the effectiveness of accounting information systems affects the performance of BPKAD employees in Blitar Regency, it can be interpreted that the higher the ability of personal techniques and the effectiveness of information systems will improve the performance of BPKAD employees in Blitar Regency at work. Keywords: Individual Performance; Personal Engineering Capabilities; Employee Performance; Effectiveness of Accounting Information System
Persepsi Keamanan, Kepercayaan, dan Akuntabilitas Perusahaan Terhadap Niat Berdonasi Melalui Fintech Crowdfunding Dwi Irawan; Arlita Ariyani Puspitasari; Sri Wibawani Wahyuning Astuti; Aviani Widyastuti
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 6, No 1 (2022): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v6i1.1035

Abstract

ABSTRACTThis study aims to empirically examine the effect of perceived security, trust and corporate accountability on the intention to donate through fintech crowdfunding. This research data is primary data which is obtained by distributing questionnaires through google form. The population of this study is all Indonesian people who have used fintech crowdfunding. The sample in this study used simple random sampling, where everyone who has used fintech crowdfunding is randomly selected and asked to be part of the research sample. Testing the data in this study using structural equation modeling (SEM) model with a Smart PLS 3. The results showed that the trust, security and accountability of the company had a positive and significant effect on the intention to donate through fintech crowdfunding. A crowdfunding company that is able to provide a high level of security related to customer personal data and transaction information, is able to make customers believe it, and the company's ability to provide disclosure of its financial statement information will make people believe that they will make online donations to the crowdfunding company.Keywords: accountability, intention to donate, security, trust. ABSTRAKPenelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi keamanan, kepercayaan dan akuntabilitas perusahaan terhadap niat berdonasi melalui fintech crowdfunding. Data penelitian ini merupakan data primer dimana diperoleh dengan melakukan penyebaran kuisioner melalui google form. Populasi penelitian ini seluruh masyarakat Indonesia yang pernah menggunakan fintech crowdfunding. Sampel pada penelitian ini menggunakan simple random sampling, dimana setiap orang yang pernah menggunakan fintech crowdfiunding dipilih secara acak dan diminta untuk menjadi bagian sebagai sampel penelitian. Pengujian data dalam penelitian ini menggunakan model structural equation modeling (SEM) dengan Smart PLS 3. Hasil penelitian menunjukkan bahwa kepercayaan, keamanan dan akuntabilitas perusahaan berpengaruh positif dan signifikan terhadap niat berdonasi melalui fintech crowdfunding. Perusaahan crowdfunding yang mampu memberikan tingkat keamanan yang tinggi terkait dengan data pribadi pelanggan maupun terhadap informasi transaksi, mampu membuat pelanggan pecaya, serta kemampuan perusahaan dalam memberikan keterbukaan atas informasi laporan keuangannya akan membuat masyarakat yakin akan melakukan donasi online pada perusahaan crowdfunding tersebut.Kata Kunci: akuntabilitas, keamanan, kepercayaan, niat berdonasi.
PERSEPSI MAHASISWA TERHADAP KESYARIAHAN PRODUK PEGADAIAN SYARIAH Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15992

Abstract

The purpose of this study is to explain students' perceptions of LKS products (in this study, PT Pegadaian Syariah) and students' interest in using LKS services after having an adequate understanding of Fiqh Muamalah in Islam. This study was followed by accounting students who took muamalah fiqh courses. In this study, qualitative descriptive analysis techniques were used with primary data through a list of open questions, so that respondents were free to answer research questions. . The results of this study are students' perceptions of Sharia Pawnshop products are definitely in accordance with sharia provisions, namely the provisions of the OJK and DSN MUI fatwas, although they did not conduct a thorough study of the application of each Sharia Pawnshop product and its contracts and pillars. customers from LKS and have never received socialization related to LKS and the products offered and After understanding the importance of sharia muamalah, it turns out that the majority are not interested in using LKS services at this time, because they feel they do not need.
Pengelolaan Koperasi Pondok Pesantren Mahasiswa AL Hikam Dalam Bingkai Akuntabilitas: Perspektif Sharia Enterprise Theory Aviani Widyastuti; Moh Miftachul Fadhli; Sri Wibawani Wahyuning Astuti
Jurnal Akademi Akuntansi Vol. 5 No. 3 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i3.22129

Abstract

Accountability problems and fraudulent practices often occur not only in business sector organizations but also in public sector organizations (non-profit) which are mostly carried out by internal parties. The low credibility and accountability of companies in carrying out conventional accounting is the impact of secular and materialist capitalism. In fact, accountability is a form of agent's responsibility to the principal that must be maintained. Islam also emphasizes accountability as the soul of sharia accounting whose concept is related to God, humans, and the universe (accountability trilogy). Sharia Enterprise Theory (SET) is an implementation that involves the role of humans as caliphs and 'abd llah in the application of the accountability trilogy. Accountability in cooperative management is very important to create credibility and gain public trust. This study aims to analyze the implementation of accountability in the management of the Student Boarding School Cooperative Al Hikam Malang (Koppontren) based on the Sharia Enterprise Theory (SET) perspective. This research is a qualitative descriptive study with observation, interview, and documentation techniques regarding accountability based on various indicators and assessed by a scoring system. The results show that Koppontren has implemented accountability with SET properly in its management, starting from the halal of all aspects of the business, paying attention to muamalah rules, spending zakat, providing social assistance, and always keeping the environment clean. Overall, the percentage of accountability according to the SET perspective obtained is 87%, with details of accountability to humans at 100%; accountability to nature at 67%; accountability to God at 67%; and holistic accountability at 100%.
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies Nurfadilah Yusri; Sri Wibawani Wahyuning Astuti; Dwi Irawan; Ahmad Juanda
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1596

Abstract

The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.
Collaborative Learning Design: An Innovation through Sharing and Jumping Tasks Rr. Eko Susetyarini; Sri Wahyuni; Roimil Latifa; Cantia Putri; Fuad Jaya Miharja
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 6 No. 1 (2021): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v6i1.1321

Abstract

The article aims to implement collaborative learning through innovative sharing and jumping tasks. This qualitative descriptive research was conducted at Junior High School 8 of Muhammadiyah Batu from July to December 2019. The research was conducted in grade VII involving nine observers. Learning activities were carried out in two open classes with a cycle of planning, implementing, and evaluating. Collecting data used observation sheets, questionnaires, and learning implementation sheets. Data analysis was performed using the Miles and Huberman model. The results showed that teacher learning assistance in collaborative learning design with sharing task innovation and jumping task facilitates students' critical thinking and communication skills. It can be observed in two open classes and strengthened by the end of each stage's evaluation results. This study recommends teachers in designing collaborative learning with innovative designs of sharing tasks and jumping tasks. Keywords: Collaborative Learning, Jumping Task, Sharing Task
Pelatihan Pelaporan Keuangan Nirlaba Pada SD Muhammadiyah 6 Malang Siti Zubaidah; Sri Wibawani Wahyuning Astuti; Dwi Irawan
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 2 (2023): April : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i2.692

Abstract

Laporan keuangan merupakan suatu bentuk pertanggungjawaban kepada pihak internal maupun eksternal. Sekolah Dasar (SD) Muhammadiyah merupakan salah satu organisasi Pendidikan yang menjadi amal usaha Muhammadiyah yang dimiliki oleh Persyarikatan. SD Muhammadiyah 6 Kota Malang masuk dalam kategori organisasi nirlaba. Organisasi nirlaba merupakan organisasi yang sasarannya untuk mendukung suatu kebijakan atau memecahkan masalah penting yang terjadi di suatu Negara. Saat ini pelaporan keuangan nirlaba telah berubah dari PSAK 45 menjadi Interpretasi Standard Akuntansi Keuangan (ISAK) no. 35. ISAK 35 sendiri berlaku efektif di Indonesia per 1 Januari 2020, dan yang sudah beradaptasi dengan peraturan tersebut adalah organisasi nirlaba yang memiliki skala operasional yang luas dan memiliki sumberdaya manusia di bidang keuangan yang mumpuni. Perubahan PSAK 45 menjadi ISAK 35 bagi organisasi nirlaba seperti sekolah tentu membutuhkan adaptasi. SD Muhammadiyah 6 Kota Malang masih menggunakan laporan kas saja dalam melakukan pencatatan atas transaksi keuangannya. Kendala yang dialami SD Muhammdiyah ini karena keterbatasan sumberdaya dalam penyusunan laporan keuangan sesuai dengan ISAK 35. Keterbatasan yang dialami oleh mitra tersebut yang membuat tim pengabdi membuat Pelatihan pelaporan keuangan nirlaba pada SD Muhammadiyah 6 Kota Malang. Hasil Pengabdian ini diharapkan pengelola SD Muhammadiyah 6 Kota Malang mampu mengelola keuangan sebagai bagian pertanggungjawaban sekolah kepada stakeholders.
Subjective Well Being Mahasiswa Penyandang Disabilitas Sri Wahyuni; Ribut Wahyu Eryanti; Atok Miftachul Hudha
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.8153

Abstract

This research is a literature review that aims to investigate the subject of Subjective Well-Being in students with disabilities. Subjective well-being covers various aspects of life which include happiness, life satisfaction, and individual perceptions of the quality of their life. Students with disabilities face unique and varied challenges in achieving their subjective well-being, due to being in an academic environment that is often not fully aware of their needs. This literature research will explore scientific articles, journals, books, and other trusted sources that discuss the subjective well-being of students with disabilities. Research will evaluate the factors that affect their subjective well-being, including social support, accessibility of facilities, level of participation in academic and non-academic activities, and the role of self-perception in the adaptation process. In addition, this research will also identify the challenges and obstacles faced by students with disabilities in achieving their subjective well-being. Some of the possible challenges include social stigmatization, lack of awareness of their needs, as well as physical and psychological limitations that affect their participation in campus life. It is hoped that the results of this literature review can provide better insight on how to improve the subjective well-being of students with disabilities in the higher education environment. The practical implications of this research can help educational institutions to develop more inclusive policies and programs, as well as provide appropriate resources and support for students with disabilities. In addition, this research can also identify research areas that need more exploration in the future to better understand and improve the subjective well-being of this group.
Desain Primer Spesifik Vektor Dengue Aedes aegypti Berdasarkan DNA Pengkode ITS-1, 5.8S Ribosomal RNA, dan ITS-2 Kurnia Ayu Miranti; Sri Wahyuni; Tutut Indria Permana; Diani Fatmawati; Moh Mirza Nuryady
Jurnal Veteriner Vol 24 No 1 (2023)
Publisher : Faculty of Veterinary Medicine, Udayana University and Published in collaboration with the Indonesia Veterinarian Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19087/jveteriner.2023.24.1.76

Abstract

Identification of dengue hemorrhagic fever (DHF) vector species is important for vector control programs. Internal Transcribed Spacer (ITS) of DNA markers is one of the DNA markers that is generally used to identify a species. This study was aimed to obtain potential primers with specific results for Aedes aegypti mosquito species based on DNA sequences ITS-1, 5.8S Ribosomal RNA and ITS-2. This research was an in silico descriptive study using Primer3 and Primer-BLAST, as well as an in vitro confirmation stage was used the Polymerase Chain Reaction (PCR) method. The sequence of DNA data was obtained from NCBI with accession numbers GU980956.1 and ON652374.1. The results of in silico primer design obtained two pairs of potential primers, namely primer 1) Left 5’-CATTTGCTAGTCCCTCGGG-3’ Right 5’-CACCACACCACGTCTGAC-3’, and primer 2) Left 5’-CATTTGCTAGTCCCTCGGG-3’ Right 5’-CATCAACCGCGG TGTGTC- 3’. Visualization of PCR results was detected using a 1.5% agarose gel with a product size of aroind 800 bp. The conclusion of this study was that two pairs of ITS primers were obtained which had the potential to identify A. aegypti mosquitoes.
Co-Authors Adi Maulana, Bimo Ahmad Juanda Ainur Rofieq Alfreda Divia Rachma Arlita Ariyani Puspitasari Atok Miftachul Hudha Aviani Widyastuti Azzahra, Laras Cantia Putri Chasan Bisri Cyntia Johannes Putri Dance Bobia Mesah Diani Fatmawati Driana Leniwati Dwi Irawan Eko Susetyarini Eko Susetyarini Elfi Anis Saati Elly Purwanti Endang Dwi Wahyuni Firda Ayu Amalia Firdiani Yuliana Fuad Jaya Miharja Husamah Husamah Iin Hindun Jamroji Jamroji Kiky Martha Ariesaka Kurnia Ayu Miranti Lika Dwi Apriani Masrudi Masrudi Miftachur Rohma Moch. Agus Krisno Budiyanto Mochammad Wachid Moh Miftachul Fadhli Moh. Mirza Nuryady Moh. Syaifuddin Qomar MP Editor, Ir. Dian Indratmi, MP Muhammad Wildan Affan Nur Afifah Nurfadilah Yusri Putri, Cyntia Johannes Ribut Wahyu Eryanti Roimil Latifa Roimil Latifa Roro Eko Susetyarini Roro Eko Susetyorini Rr. Eko Susetyarini Siti Nur Aldina Siti Zubaidah Siti Zubaidah Sudiyono, Widhiyo Sukarsono Sukarsono Triani Liliek Tutut Indria Permana Ulul Shintia Rabumi Umigati Umigati Wahyu Prihanta Wijaya, Almaira Oktavia Yanur Setyaningrum Yuni Pantiwati Yurike Fransischa Trisnaningrum Zakiyatul Khoiriyah