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All Journal AL KAUNIYAH Jurnal Ilmu-Ilmu Pertanian Indonesia JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Biota JINOP (Jurnal Inovasi Pembelajaran) Jurnal Pendidikan Biologi Indonesia Jurnal Inovasi Pendidikan IPA Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JURNAL IQRAÂ´ Al Ishlah Jurnal Pendidikan JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Biosfer: Jurnal Pendidikan Biologi Jurnal Biolokus: Jurnal Penelitian Pendidikan Biologi dan Biologi 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 Journal of Community Service and Empowerment Bioscientist : Jurnal Ilmiah Biologi Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Research and Development in Education (RaDEn) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Masyarakat Bangsa Quagga: Jurnal Pendidikan dan Biologi Journal of Multiperspectives on Accounting Literature Sasambo: Jurnal Abdimas (Journal of Community Service) JIMEKA Green and Tropical Laboratory for Sustainability

Sri Wahyuni

Universitas Muhammadiyah Malang

Author-ID : 2881682

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences 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

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.

Peningkatan Kualitas Pembelajaran Online pada Materi Peredaran Darah Menggunakan Model Problem Based Learning di SMP Muhammadiyah 8 Kota Batu Eko Susetyarini; Roimil Latifa; Endrik Nurrohman; Abdul Karim Ibrahim; Sri Wahyuni; Husamah Husamah
Bioscientist : Jurnal Ilmiah Biologi Vol 9, No 2 (2021): December
Publisher : Department of Biology Education, FSTT, Mandalika University of Education, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/bioscientist.v9i2.4640

The purpose of this study was to analyze the quality of online learning on blood circulation using a problem based learning model at SMP Muhammadiyah 8 Batu City. The type of research used is a case study (explorative descriptive). The time of the study began in August 2021. The place of research was carried out at SMP Muhammadiyah 8 Batu City. The research procedure includes: preparation and coordination with partner schools as research locations. Coordination with schools and subject teachers involved in research activities to get an agreement, including: 1) the class used for research; 2) model teachers who develop tools and strategies in research activities starting from Plan, Do, and See; 3) the material or topic being taught; and 4) observer who is in charge of observing research activities during open class. The method of collecting research data is by looking at the implementation of the research and discussing the findings in the study. Descriptive data analysis technique. The results showed that, the use of problem based learning models online or online in terms of the implementation of the plan, open class, and see went smoothly, there was an increase in student participation from open class I to open class II. Model teachers use various innovations in learning, including: breakout room google meet, heartbeat media, linoid, quiziz, and problem based learning models.

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— 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

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

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.

Basic teaching skills of prospective teacher students based on the TBLA (Transcript Based Lesson Analysis) communication pattern at SMP Muhammadiyah 02 Batu Amira Salsabilla; Sri Wahyuni; Yuni Pantiwati; Eko Susetyarini; Iin Hindun; H. Husamah
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 10, No 2: April 2022
Publisher : IKIP Mataram

Teachers play an important role in transferring or sharing knowledge shared with students. In sharing this knowledge, it is necessary to have a teacher's initial ability in basic teaching skills. Study aimed to obtain an overview of the basic taught skills of prospective Biology Education teacher students at UMM based on the communication pattern of Transcript Based Lesson Analysis. This study used a descriptive approach involving subjects and the Lesson Study team. Data collection obtained from documentation includes video & audio recorder. Data through learning videos and audio were transcribed into writing according to all activities during the learning process. Furthermore, the learning transcripts were analyzed into descriptive data. The results showed that prospective teachers had mastered the nine components of basic teaching skills, namely opening lessons, questioning skills, improving skills, making variations, skills guiding small group discussion skills, small group and individual teaching skills, and class management skills and close the lesson. However, several indicators of the nine components have not been met, such as the skills to ask questions, explain, and guide small group discussions. Thus, this deficiency makes the teacher's activity more dominant than the students which are known through the word count graph of the Transcript Based Lesson Analysis.

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

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%.

Pembelajaran I-CARE berbantuan praktikum: Peningkatan problem-solving skills dan hasil belajar siswa pada materi jaringan hewan Liliek Triani; Sri Wahyuni; Elly Purwanti; Atok Miftachul Hudha; Diani Fatmawati; Husamah Husamah
Jurnal Inovasi Pendidikan IPA Vol 4, No 2: October 2018
Publisher : Faculty of Mathematics and Natural Sciences, Universitas Negeri Yogyakarta

Problem-solving skills dan hasil belajar biologi yang baik perlu dimiliki para siswa. Kedua hal tersebut masih rendah di SMAN 8 Malang sehingga perlu penerapan pembelajaran inovatif. Penelitian ini bertujuan untuk menganalisis (1) keterlaksanaan pembelajaran, (2) peningkatan problem-solving skills, dan (3) peningkatan hasil belajar siswa pada materi struktur dan fungsi jaringan hewan di SMAN 8 Malang melalui pembelajaran I-CARE berbantuan praktikum. Penelitian Tindakan Kelas (PTK) ini dilaksanakan dalam empat siklus dengan tahapan tiap siklus adalah perencanaan, tindakan, observasi/evaluasi, dan refleksi. Subjek penelitian adalah siswa kelas XI IPA-2 yang berjumlah 30 orang. Metode pengumpulkan data adalah observasi dan tes formatif. Instrumen penelitian terdiri atas tiga, yaitu lembar tes, lembar penilaian problem-solving skills, dan lembar observasi keterlaksanaan pembelajaran yang dilakukan lima observer. Hasil penelitian menunjukkan bahwa (1) peningkatan keterlaksanaan pembelajaran dari indikator aktivitas guru sebanyak 25% (Observasi: 65%; Siklus IV: 90%) dan indikator aktivitas siswa sebanyak 30% (Observasi: 62%; Siklus IV: 92%), (2) Peningkatan problem-solving skills sebanyak 18 poin (Observasi: 68; Siklus IV: 86); dan (3) peningkatan hasil belajar sebanyak 20 poin (Observasi: 66; Siklus IV: 86). Dapat disimpulkan bahwa penerapan model pembelajaran I-CARE berbantuan praktikum meningkatkan keterlaksanaan pembelajaran, problem-solving skills, dan hasil belajar siswa. I-CARE learning-practicum assisted: Improving problem-solving skills and student learning outcomes in animal tissue material AbstractProblem-solving skills and good biology learning outcomes need to be possessed by students. Both of these are still low at SMAN 8 Malang, so it is necessary to apply an innovative learning. This study aimed to analyze: (1) learning implementation, (2) increase problem-solving skills, and (3) increase student learning outcomes in the structure and function of animal tissue material through I-CARE learning-practicum assisted. Classroom Action Research (CAR) is carried out in four cycles with the stages of each cycle are planning, action, observation/evaluation, and reflection. The research subjects were 30 students of class XI IPA-2, amounting to 30 people. We used observation and formative tests to collect data. The research instruments consisted of three, namely the test sheet, the problem-solving skills assessment sheet, and the learning implementation observation sheet conducted by five observers. The results of the study showed that (1) the increase in the learning implementation from teacher activity was 25% (Observation: 65%; Cycle IV: 90%) and student activity as much as 30% (Observation: 62%; Cycle IV: 92%), 2) Increasing problem-solving skills by 18 points (Observation: 68; Cycle IV: 86); and (3) increasing learning outcomes by 20 points (Observation: 66; Cycle IV: 86). It can be concluded that the implementation of I-CARE learning-practicum assisted increases the learning implementation, problem-solving skills, and student learning outcomes.

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

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

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

Co-Authors Abdul Karim Ibrahim Adi Maulana, Bimo Adolf Bastian Ahmad Fauzi Ahmad Juanda Ainur Rofieq Ajizatunnisa Ajizatunnisa Alfreda Divia Rachma Aliffian Nisa Cholida Aliffian Nisa’ Cholida Alvin Dewa Yanuar Amira Salsabilla Ariella Junes Egalita Arlita Ariyani Puspitasari Atok Miftachul Hudha Atok Miftachul Hudha Auberta Myra Ardelia Aviani Widyastuti Azzahra, Laras Cantia Putri Chasan Bisri Cyntia Johannes Putri Dance Bobia Mesah Dhiga Agung Sasongkojati Diani Fatmawati Diani Fatmawati Diani Fatmawati Driana Leniwati Dwi Irawan Eko Susetyarini Eko Susetyarini Eko Susetyarini Eko Susetyarini Eko Susetyarini Elfi Anis Saati Elly Purwanti Elly Purwanti Endang Dwi Wahyuni Endrik Nurrohman Farida Indirahma Fatmawati, Diani Firda Ayu Amalia Firdiani Yuliana Fuad Jaya Miharja Hari Sunaryo Husamah Husamah Iin Hindun Iin Hindun Iin Hindun Iin Hindun Iin Hindun In’am, Akhsanul Isna Putri Arifa Jamroji Jamroji Kiky Martha Ariesaka Kurnia Ayu Miranti Lika Dwi Apriani Liliek Triani Lud Waluyo M. Mashuri Masrudi Masrudi Miftachur Rohma Moch. Agus Krisno Budiyanto Mochammad Wachid Moh Miftachul Fadhli Moh. Mirza Nuryady Moh. Mirza Nuryady Moh. Syaifuddin Qomar MP Editor, Ir. Dian Indratmi, MP Muhammad Wildan Affan N. Nurwidodo N. Nurwidodo N. Nurwidodo Nur Afifah Nur Fauziah Nurfadilah Yusri Nurul Mahmudati Nurwidodo Nurwidodo Purwanti, Elly Putri, Cyntia Johannes Ravena Puspitasari Ribut Wahyu Eryanti Riris Dewi Retnowati Roimil Latifa Roimil Latifa Roimil Latifa Roro Eko Susetyarini Roro Eko Susetyorini Rr. Eko Susetyarini Siti Nur Aldina Siti Zaenab Siti Zubaidah Siti Zubaidah Sudiyono, Widhiyo Sukarsono Sukarsono Susetyarini, Rr Eko Triani Liliek Tutut Indria Permana Ulfa, Darlah Immaria Ulul Shintia Rabumi Umigati Umigati Wahyu Prihanta Wijaya, Almaira Oktavia Yanur Setyaningrum Yuni Pantiwati Yuni Pantiwati Yurike Fransischa Trisnaningrum Zakiyatul Khoiriyah

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