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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen El Dinar Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Contemporary Accounting JURNAL ILMIAH GLOBAL EDUCATION COVIT Prosiding Seminar Nasional Program Pengabdian Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Balance: Jurnal Riset Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Jurnal Pengabdian Masyarakat Bangsa Welfare: Jurnal Pengabdian Masyarakat
Budi Tiara Novitasari
Universitas Negeri Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PERGESERAN DARI SISTEM AKUNTANSI KONTINENTAL KE SISTEM AKUNTANSI ANGLO-SAXON DI INDONESIA Nugroho, Mahendra Adhi; Aulia, Nida; Lestari, Hanifah; Novitasari, Budi Tiara
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i3.84

Abstract

The development of the accounting system in Indonesia began with the continental accounting system during the Dutch period, then changed to the Anglo-Saxon accounting system due to the large number of international transactions. The research method in this article is through a qualitative approach where the data collection technique is carried out by library research and the data analysis method used in this study is descriptive analysis. The data source used is secondary data. This study explains the changes and the advantages and disadvantages of both accounting systems. The final section of this study discusses how technology can affect the transition of the continental accounting system to the Anglo-Saxon accounting system. This study is expected to provide another perspective on how accounting system practices can change according to their environment
Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic Fauziya, Ahada Nur; Jamilah, Iki Khayatul; Novitasari, Budi Tiara; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art5

Abstract

This research was conducted due to the significant trend of declining and unstable performance of stock trading in the consumer goods sector during the Covid-19 pandemic. The purpose of this study is to compare the effects of ROA, ROE, NPM, and DER on stock price before and during the Covid-19 pandemic. The secondary data were used and collected through document study. Non-probability sampling was conducted using purposive sampling technique. This research employs a quantitative method and the data were analyzed by smartPLS 3.2.9 program. The results of the study show that ROA has a positive and significant influence on stock price both before and during the Covid-19 pandemic. In addition, ROE and NPM  has positive and significant effects on stock price before the Covid-19 pandemic. However, ROE and NPM do not have significant effects on stock price during the Covid-19 pandemic. Similarly, DER does not show a significant effect on stock price both before and during the Covid-19 pandemic.
Mengembangkan Inovasi dan Kreativitas dalam Membangun Bisnis Melalui Pelatihan Taktik Membangun Bisnis Bagi Mahasiswa Nugroho, Mahendra Adhi; Setyorini, Dhyah; Novitasari, Budi Tiara; Nirbita, Betanika Nila
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2023): Welfare : September 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i3.659

Abstract

The low interest of students in building a business is a problem that must be considered together. Especially at this time, the role of higher education is more demanded to build enthusiasm, soul, and behavior in doing business. Training is one way to foster student interest in building a business. The purpose of this training is to provide students with an understanding of the importance of business to create independent students and an understanding of business building techniques. The method of implementing this training activity includes initial coordination activities, preparation, implementation of activities, and evaluation of activities. The training was held at the FEB UNY Auditorium with speakers Lutfi Hakim, SE, MBA, and MiM. The conclusion obtained from this activity is that students understand the techniques for building a business, and based on the survey results, it is found that the training has been carried out and is running well.
BALANCED SCORECARD DALAM INSTITUSI PENDIDIKAN LANJUT Novitasari, Budi Tiara
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 2 (2019): Nominal September 2019
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.017 KB) | DOI: 10.21831/nominal.v8i2.26520

Abstract

Abstrak: Balanced Scorecard dalam institusi pendidikan lanjut. Balanced scorecard tidak hanya dikenal sebagai alat pengukur kinerja multidimensional yang menggabungkan aspek keuangan dan keuangan dalam organisasi akan tetapi juga dikenal sebagai sistem stratejik manajemen yang terintegrasi. Berbagai literatur dan penelitian terdahulu telah menganalisa penerapan dan peran balanced scorecard dalam organisasi. Kemampuan balanced scorecard untuk menggabungkan aspek keuangan dan aspek non-keuangan memberikan kesempatan untuk penerapan yang lebih jauh dalam organisasi non-profit, salah satunya adalah institusi pendidikan. Berbeda dengan entitas bisnis lain, penting bagi institusi pendidikan untuk turut memasukkan 3 fungsi utamanya yang meliputi, pengajaran dan pembelajaran, penelitian dan pengabdian masyarakat ke dalam pengukuran kinerjanya. Paper ini bertujuan untuk memaparkan hasil penelitian terdahulu terhadap penerapan dan pengembangan balanced scorecard dalam institusi pendidikan. Dengan memaparkan bagaimana fungsi institusi pendidikan dapat dipaparkan dalam perspektif balanced scorecard, paper ini diharapkan mampu memberikan gambaran dan acuan bagi penerapan balanced scorecard dalam institusi pendidikan.Kata kunci: balanced scorecard, kinerja, perguruan tinggi
Co-Authors Ammar Galih Prakasa Aulia Avi Basuki Betanika Nila Nirbita Chinomona, Richard Denies Priantinah Dhyah Setyorini Dian Normalitasari Purnama Eko Putri Setiani Fauziya, Ahada Nur Jamilah, Iki Khayatul Lestari, Hanifah Mahendra Adhi Nugroho Merinda Noorma Novida Siregar‬ Mimin Nur Aisyah Nida Aulia, Nida Patriani Wahyu Dewanti Ponty S.P. Hutama Prekanida Farizqa Shintadevi Puspitaliza, Afifah Ratna Candra Sari Reny Lia Riantika Sukirno Sukirno Sukirno Sukirno Sulistyani, Retno