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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ekonomi dan Pendidikan JURNAL ECONOMIA Efisiensi : Kajian Ilmu Administrasi Jurnal Pendidikan Akuntansi Indonesia E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Dinamika Akuntansi JURNAL ILMIAH GLOBAL EDUCATION
Mimin Nur Aisyah
Universitas Negeri Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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TINGKAT PENGUASAAN DAN PENGGUNAAN ICT (INFORMATION AND COMMUNICATION TECHNOLOGY) PADA MAHASISWA AKUNTANSI UNIVERSITAS NEGERI YOGYAKARTA Aisyah, Mimin Nur
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 2 No. 1 (2013): Nominal April 2013
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.827 KB) | DOI: 10.21831/nominal.v2i1.1652

Abstract

Penelitian ini merupakan studi deskriptif yang bertujuan untuk mengetahui tingkat penguasaan dan penggunaan ICT mahasiswa Akuntansi UNY, tingkat kepuasan serta harapan/saran mahasiswa Akuntansi UNY terhadap prodi Akuntansi UNY dalam meningkatkan ketrampilan teknologi/software mahasiswa. Data penelitian diperoleh melalui distribusi kuesioner dalam sebuah survei. Teknik analisis data yang digunakan adalah analisis deskriptif, baik kuantitatif maupun kualitatif. Teknik deskriptif kuantitatif digunakan untuk bagian pertanyaan tertutup sedangkan teknik deskriptif kualitatif dan kuantitatif digunakan untuk bagian pertanyaan terbuka. Berdasarkan respon dari 115 mahasiswa Akuntansi UNY angkatan 2009 dan 2010, hasil penelitian menunjukkan: (1) Tingkat penggunaan ICT cukup tinggi, dibuktikan melalui kepemilikan alat-alat berbasis IT yang cukup tinggi, pengenalan komputer dan internet lebih dari 7 tahun, mayoritas mahasiswa (64,35%) mengakses internet setiap hari, dan penggunaan internet untuk mencari informasi mengenai tugas perkuliahan (91.30%); (2) Tingkat penguasaan terhadap program aplikasi komputer seperti Microsoft Word, Excel, dan Power Point cukup baik, namun pada program lain khususnya software akuntansi dan statistik penguasaannya masih kurang; (3) Secara umum mahasiswa bersikap netral terkait dengan kepuasan terhadap pembekalan ketrampilan teknologi informasi/software; (4) Mahasiswa mengharapkan: peningkatan fasilitas fisik (31.75%), penambahan muatan IT (27.78%), pembaharuan software (14.29%), sosialisasi dan optimalisasi e-learning (11.90%), peningkatan kualitas dosen (9.52%), dan penyelenggaraan pelatihan IT (4.76%).   Kata kunci: penggunaan ICT, penguasaan ICT, kepuasan terhadap IT
DETERMINAN MINAT INDIVIDU MENGGUNAKAN LAYANAN FINANCIAL TECHNOLOGY DENGAN KERANGKA INNOVATION DIFFUSION THEORY Indriyati, Rada Nur; Aisyah, Mimin Nur
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 (567.134 KB) | DOI: 10.21831/nominal.v8i2.26660

Abstract

Abstrak: Determinan Minat Individu Menggunakan Layanan Financial Technology dengan Kerangka Innovation Diffusion Theory. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat individu menggunakan layanan fintech dengan kerangka Innovation Diffusion Theory (IDT). Penelitian ini merupakan explanatory research. Sampel penelitian adalah 100 pengguna layanan fintech di Kota Yogyakarta yang diperoleh dengan teknik convenience sampling. Metode analisis yang digunakan yaitu Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa relative advantage, compatibility, trialability, dan observability berpengaruh positif terhadap minat individu menggunakan layanan financial technology di Kota Yogyakarta, sedangkan complexity berpengaruh negatif terhadap minat individu menggunakan layanan financial technology di Kota Yogyakarta. Kata kunci: Innovation Diffusion Theory (IDT), Layanan Financial Technology, Karakteristik inovasi.
Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation Sari, Ratna Candra; Sari, Annisa Ratna; Aisyah, Mimin Nur; Arifin, Azizah Hasna'
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.29577

Abstract

Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.
Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation Sari, Ratna Candra; Sari, Annisa Ratna; Aisyah, Mimin Nur; Arifin, Azizah Hasna'
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.29577

Abstract

Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.
MODEL ACTIVITY BASED COSTING PADA SEKOLAH MENENGAH KEJURUAN Sri Sumardiningsih; Sugiharsono Sugiharsono; Mimin Nur Aisyah; Aula Ahmad Hafidh Syaiful Fikri
Jurnal Ekonomi dan Pendidikan Vol 15, No 1 (2018)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.047 KB) | DOI: 10.21831/jep.v15i1.19471

Abstract

Abstrak: Penelitian ini bertujuan mengetahui alokasi dana pendidikan ke seluruh aktivitas yang ada di sekolah, unit cost pelayanan pendidikan tiap siswa di setiap tingkat dan paket keahlian, dan perbandingan unit cost pelayanan pendidikan di setiap tingkat dan paket keahlian dihitung dengan ABC dan metode Traditional Costing. Objek penelitian yakni unit cost pelayanan pendidikan di SMK Negeri Yogyakarta 2016/2017. Pengumpulan data melalui wawancara dan dokumentasi, FGD. Menggunakan analisis data deskriptif. Hasil menunjukkan alokasi dana terbesar untuk biaya aktivitas belajar mengajar yaitu 55,77%, paling rendah adalah biaya kegiatan manajemen sekolah 6,20%, dan aktivitas  lainnya sekitar 9%. Unit cost per siswa dihitung dengan ABC dilihat antar Paket Keahlian berbeda-beda, berkisar dari Rp 1.168.513 sampai Rp 1.424.116. Unit cost dengan Traditional Costing dibanding dengan ABC ada yang termasuk kategori undercosted dan overcosted. Biaya yang termasuk kategori overcosted adalah seluruh paket keahlian di kelas X dan kategori undercosted adalah pada seluruh paket keahlian di kelas XI dan XII.Abstract: ABC calculates the cost of education services for each student at each level and the package of expertise, and the cost of education services at each level and skills packages and Traditional Costing methods. The object of this study is the unit of cost of education services in Yogyakarta 2016/2017 State Vocational School. Data collection through interview and documentation techniques, FGD. Data analysis using descriptive data analysis. The results of the funding for teaching and learning activities are 55.77%, 6.20% of the lowest cost of school management activities, and other activities around 9%. Unit cost per student is calculated with seen ABC between different skill packages, ranging from Rp 1,168,513 to Rp 1,424,116. Unit costs with Traditional Costing compared to ABC are categorized as undercosted and over costed. Costs included in the overcosted category are all skill packages in X and undercoated categories in all skills packages in class XI and XII.
Peran Strategi, Sumber Daya serta Perubahan Teknologi dan Lingkungan Terhadap Penciptaan Keunggulan Kompetitif yang Berkesinambungan Mimin Nur Aisyah
Jurnal Ekonomi dan Pendidikan Vol 4, No 1 (2007)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.237 KB) | DOI: 10.21831/jep.v4i1.620

Abstract

Creating a sustainable competitive advantage is a crucial factor in strategic management. With the competitive advantage, an organization will be able to continue its operation, win the competition, and achieve its goals. Strategy, resources, and technological environmental changes are key factors that should be considered in building a sustainable competitive advantage. Strategy theorized the organization methods to compete successfully in its business. The strategies formulated to achieve competitive advantage includes overall low cost, differentiation, and focus strategy. Business that mix the cost and differentiation strategies has proved to achieve the highest performance. However, the variation in resources accumulation has become the core of strategy and gives significant contribution in building the competitive advantage. The choice of strategy is restricted by the number of resources available and how fast the organization acquires new resources. The Resources based View (RBV) provides a good explanation for this condition. New technology, the changes of customer demands, and the rise of newcomers provide significant changes in business competitive environment. They also affect strategic changes and sources of competitive advantage. The organizations will survive and succeed if they able to change as fast as or even faster than business environmental changes.
PENGARUH PENGETAHUAN DAN ORIENTASI RELIGIUS TERHADAP MINAT MENJADI NASABAH ISLAMIC MINI BANK FE UNY Isroah Isroah; Mimin Nur Aisyah; Amanita Novi Yushita
Efisiensi : Kajian Ilmu Administrasi Efisiensi Vol. XIV No. 1 Februari 2016
Publisher : Jurusan Pendidikan Administrasi FE UNY & ASPAPI PUSAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3486.265 KB) | DOI: 10.21831/efisiensi.v14i1.16477

Abstract

Kajian ini bertujuan untuk mengetahui: 1) pengaruh pengetahuan tentang konsep perbankan syariah terhadap minat menjadi nasabah IMB FE UNY; 2) Pengaruh pengetahuan tentang produk IMB terhadap minat menjadi nasabah IMB FE UNY; 3) Pengaruh orientasi religius terhadap minat menjadi nasabah IMB FE UNY; 4) Pengaruh pengetahuan tentang prinsip dan konsep perbankan syariah, pengaruh pengetahuan tentang produk IMB, serta pengaruh orientasi religius secara bersama-sama terhadap minat menjadi nasabah IMB FE UNY. Hasil penelitian menunjukkan bahwa: 1) Pengetahuan tentang prinsip dan konsep perbakan syariah berpengaruh positif terhadap minat menjadi nasabah IMB FE UNY (koef 0,317; sig 0,045); 2) Pengetahuan tentang produk IMB berpengaruh positif terhadap minat menjadi nasabah IMB FE UNY (koef 0,556; sig 0,0002); 3) Orientasi religius tidak secara signifikan mempengaruhi minat untuk menjadi nsabah IMB (koef 0,114, sig 0,171); dan 4) Pengetahuan tentang prinsip dan konsep perbankan syariah, pengetahuan tentang produk IMB, dan orientasi religius secara simultan berpengaruh positif terhadap minat menjadi nasabah IMB FE UNY (koef 0,109; 0,472; 0,071 dan sig 0,014)
STRATEGI DAN KINERJA DALAM SISTEM KOMPENSASI Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 5, No 2 (2006): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v5i2.1785

Abstract

Compensation system has been broadly discussed because of its significant role in enhancing productivity dan performance. It able to motivate a goal directed behavior. Compensation system is expected to provide organizational goal congruence. There are several norms that will lead to different reward distribution. In determining what compensation system that should be taken, organization should consider these dimensions: (1) short term vs long term, (2) cash vs equity, and (3) monetary vs non monetary. Strategy and performance play important role in organizational compensation system. Empirical evidences had support the relation between company’s strategy and its incentive system. Strategic orientation has significant effect on incentive system. To intervene the gap between what is actually needed from compensation system and its practices, the design of reward system should be improved through: (1) give reward to managers only if they perform better than competitors, (2) determine the contribution of each business unit to company stock price, and (3) involve the contribution of front line manager and employees in achieving higher shareholder values. Theory has supports the effectiveness of compensation system, but some evidences showed the contrary. The failness of incentive plans to motivate long term performance should drive the organization to improve the design and implementation of the existed system or to create a new and more effective incentive system.
THE ANALYSIS OF SCHOOL OPERATIONAL SUPPORT FUNDS’ EFFECTIVENESS Esti Rahayu; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 16, No 1 (2018): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.578 KB) | DOI: 10.21831/jpai.v16i1.20163

Abstract

This research aims to determine the effectiveness of the use of BOS funds in SMK Negeri 2 Magelang in 2016 and its SWOT analysis. It was a descriptive research with quantitative and qualitative approach. Data collection methods used were interview and documentation. The research found that the use of BOS funds in SMK Negeri 2 Magelang in 2016 amounted to Rp1,279,348,659.00 from the planned Rp1,614,911,317.00 with the effectiveness of 79%. According to the criteria of the Ministry of National Education (2009), the use of BOS funds is categorized as very effective because the percentage exceeds 70%. The SWOT analysis provides several strategies, including : (1) using BOS funds to improve the competence of students and teachers and thus enhancing school’s existence and achievement (S-O strategy), (2) administering training and capacity building of human resource managers (W-O strategy), (3) improving the internal control and communication with government related to BOS fund management (S-T strategy), and (4) increasing the supervision on the management of BOS funds (W-T strategy). Keywords: Effectiveness, BOS funds, SWOT analysis, BOS strategy
DEVELOPMENT OF INTERACTIVE LEARNING MEDIA LECTORA INSPIRE ON BASIC BANKING SUBJECT TO IMPROVE STUDENT’S LEARNING INTEREST Pratiwi Apriniya; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 17, No 2 (2019): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.451 KB) | DOI: 10.21831/jpai.v17i2.28691

Abstract

This research aimed to develop interactive learning media with Lectora Inspire for the students of grade X AKL SMK Negeri 1 Tempel on Basic Banking subjects with the competence of saving. The research used the Research Development with ADDIE (analysis, design, development, implementation, evaluation) model. The media was assessed by material expert, media expert, and teacher. The results show that the feasibility of interactive learning media by material expert in strongly feasible category (average score of 4, 26), by media experts in strongly feasible category (average score of 4, 36), by teacher in strongly feasible (average score of 4, 33), and by students in feasible category (average score of 4, 07). The interactive learning media developed is strongly feasible to be used as learning media for students. The student’s learning interest before and after the use of interactive learning media has increased by 8% from 64% to 72%. Paired sample t-test obtained tcount  -5.213 with sig 0.000 showed significant learning interest’s improvement. Therefore, it can be concluded that interactive learning media is able to improve student’s learning interest. Keywords: Interactive Learning Media, Lectora Inspire, Student’s Learning Interest.
Co-Authors Amanita Novi Yushita Annisa Ratna Sari Aula Ahmad Hafidh Saiful Fikri Azizah Hasna Arifin Budi Tiara Novitasari Denies Priantinah Eko Suwardi Endra Murti Sagoro Esti Rahayu Febrian Widya Kusuma Gita Pramudya Saraswati, Gita Pramudya Harningrum, Yollanda Lakshinta Haryanti, Heni Indriyati, Rada Nur Isroah Isroah Kartika Bunga Nadhya Noor Linda Dyah Kinasih Mahendra Adhi Nugroho Marsha Tabarruj Albir Nurut Meiyana, Aida Patriani Wahyu Dewayanti Ponty S.P. Hutama Pratiwi Apriniya Ratna Candra Sari Ria Afriani Hariningtyas, Ria Afriani Risma Wira Bharata Sri Sumardiningsih Sugiharsono Sugiharsono Sukirno Sukirno Theresia Lindha Widya Sari Ujang Hartato Widiastuti, Rosita Kharisma