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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

Author-ID : 2902792

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENINGKATAN PERAN AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN FRAUD Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 5, No 1 (2006): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

PENINGKATAN PERAN AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN FRAUDSince the bankrupty cases of several big companies that involve their auditors in the accounting scandal, the auditor profession get strong pressure to improve their performance. Sarbanes Oxley Act of 2002 contains a comprehensive rule about corporate governance. It will increase the number of charges to white collar criminals. Fraud in the company is management’s responsibility, but auditors also have the responsibility to find and disclose it by make a plan and audit work to get a reasonable assurance whether financial statements were free from material misstatement, neither caused by error nor by irregularities. The evaluation of organizational condition, company structure and choices made is expected to help disclosing the motivation, opportunity and rationalization beyond the fraud of financial statements. To avoid the occurrence of fraud arises from motivation and opportunities, management should create a condusive environment in the company. On the other hand, auditors should also improve their competence, especially in fraud detection, by a strategic reasoning in audit risk valuation, audit planning and audit working. Strategic reasoning will be more challenging by the existence of strategic dependence in which the level of auditor’s expectation on manager’s action is affecting manager’s action. Kata kunci : Fraud, auditor, strategic reasoning

FAKTOR - FAKTOR YANG MEMPENGARUHI PENYELESAIAN SKRIPSI MAHASISWA PENDIDIKAN AKUNTANSI UNIVERSITAS NEGERI YOGYAKARTA ANGKATAN 2011 Ujang Hartato; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 14, No 1 (2016): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Tujuan Penelitian ini adalah untuk mengetahui pengaruh Motivasi Lulus Tepat Waktu, Kemampuan Menulis Karya Tulis Ilmiah, Ketersediaan Sumber Belajar, Kualitas Bimbingan Skripsi dan Lingkungan Teman Sebaya baik secara parsial maupun secara bersama-sama terhadap Penyelesaian Tugas Akhir Skripsi. Penelitian ini merupakan penelitian kausal komparatif. Populasi penelitian yaitu semua mahasiswa Pendidikan Akuntansi FE UNY angkatan 2011. Pengumpulan data menggunakan metode kuesioner. Teknik analisis data yang digunakan adalah teknik analisis regresi sederhana dan regresi ganda. Hasil penelitian ini menunjukkan bahwa Motivasi Lulus Tepat Waktu, Kemampuan Menulis Karya Tulis Ilmiah, Ketersediaan Sumber Belajar, Kualitas Bimbingan Skripsi dan Lingkungan Teman Sebaya berpengaruh positif terhadap Penyelesaian Skripsi baik secara parsial maupun secara bersama-sama. Ditunjukkan dengan nilai rhitungsecara urut yaitu sebesar 0,534; 0,334; 0,239; 0,230; dan 0,214 dengan nilai siginifikan setiap variabelnya 5%. Nilai Rhitung sebesar 0,54 dan nilai Fhitung (9,267) Ftabel (2,30). Kata kunci: Skripsi, Motivasi Lulus Tepat Waktu, Kemampuan Menulis Karya Tulis Ilmiah, Ketersediaan Sumber Belajar, Kualitas Bimbingan Skripsi, dan Lingkungan Teman Sebaya

USING ENTERPRISE RESOURCE PLANNING (ERP) FOR ENHANCING BUSINESS PROCESSES IN SMALL AND MEDIUM ENTERPRISES (SMEs) Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 9, No 2 (2011): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Increasing number of small medium enterprises (SMEs) is using enterprise resourceplanning (ERP) as they start to recognize the benefits provided to the organisations. Thebenefits include tangible and intangible benefits. They can be identified in the operational,managerial, strategic, organizational, as well as in IT infrastructure dimension. Tosuccessfully implement ERP, organizations should recognize the barriers in attainingexpected benefits, especially people-related issues which are more dominant than thetechnical-related. A combination of IT factors and business factors motivate SMEs to adoptERP. However, several factors characterized in SMEs should be considered in analyzingtheir need for ERP. SMEs must prepare themselves in both technical aspects and humanaspects. It is also very important for SMEs to recognize critical success factors (CSFs) thatcontribute to a successful ERP implementation. CSFs can be used to measure the success atdifferent points in the ERP life cycle.Keywords: Enterprise Resource Planning (ERP), small and medium enterprises (SMEs),critical success factors (CSFs), ERP benefits, and ERP adoption

DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON COMPUTER TO IMPROVE STUDENT LEARNING MOTIVATION Kartika Bunga Nadhya Noor; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 16, No 2 (2018): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This research is aimed at developing interactive learning media for class X student of Accounting Major at SMK Muhammadiyah 1 Yogyakarta with basic competency materials Making Adjustment Journal Entries and also examines the feasibility of interactive learning media as well as investigate the improvement of student learning motivation after using the media. This research used Research and Development (R D) models and adapted ADDIE development model, which include 5 phases, namely: Analysis, Design, Development, Implementation, and Evaluation. The measurement of students learning motivation used questionnaire filled by 33 students of class X AK 1 as treatment group and 33 students of class X AK 2 as control group. The research results show that interactive learning media in Basic Accounting Subject declared as Strongly Feasible category with average scores of 4.5 by material expert, 4.47 by media expert, 4.35 by accounting teacher, and 4.29 by students. Based on student learning motivation analysis, the treatment group obtain an increase of 6% from 73% to 79% and control group obtain an increase of 2% from 74% to 76%. Keywords: Interactive Learning Media, Student Learning Motivation, ADDIE, Basic Accounting, Adjustment Journal Entries

Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District Risma Wira Bharata; Eko Suwardi; Mimin Nur Aisyah
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi

PENGARUH TECHNOLOGY READINESS TERHADAP PENERIMAAN TEKNOLOGI KOMPUTER PADA UMKM DI YOGYAKARTA Mimin Nur Aisyah; Mahendra Adhi Nugroho; Endra Murti Sagoro
Jurnal Economia Vol 10, No 2: October 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstrak: Pengaruh Technology Readiness terhadap Penerimaan Teknologi Komputer pada UMKM di Yogyakarta. Penelitian ini bertujuan untuk mengekplorasi pengaruh kesiapan teknologi terhadap persepsi kemanfaatan sistem dan persepsi kemudahan penggunaan sistem serta pengaruh kedua persepsi terhadap teknologi tersebut terhadap minat menggunakan teknologi komputer dalam membantu proses bisnis pada UMKM di Yogyakarta. Sampel penelitian ini sejumlah 498 UMKM yang terdaftar di Disperindagkop Yogyakarta. Teknik pengambilan sampel menggunakan teknik simple random sampling. Data diperoleh menggunakan kuesioner. Analisis data dan uji hipotesis menggunakan model Partial-Least-Square (PLS). Penelitian ini menemukan bahwa terdapat pengaruh kesiapan teknologi terhadap persepsi kemanfaatan sistem dan persepsi kemudahan penggunaan sistem, serta terdapat pengaruh persepsi kemanfaatan teknologi dan persepsi kemudahan penggunaan teknologi terhadap minat menggunakan teknologi komputer dalam membantu proses bisnis pada UMKM di Yogyakarta. Kata kunci: kesiapan teknologi, persepsi kemanfaatan, persepsi kemudahan penggunaan, minat menggunakan, UMKM Abstract: The Effect of Technology Readiness toward Acceptance of Computer Technology on SMEs in Yogyakarta. This research aims to explore the effect of technology readiness to the perceived of usefulness of system and perceived ease of use of the system and the influence of both perceptions of these technologies to the behavioral intention of computer technology in business processes in SMEs in Yogyakarta. The research sample number of 498 SMEs were registered in Disperindagkop Yogyakarta. The sampling technique using simple random sampling technique. The data were obtained using a questionnaire. Data analysis and hypothesis testing using a model of the Partial-Least-Square (PLS). The research found that there are significant technology readiness to the perception of the benefit system and perceived ease of use of the system, and there are significant technological benefit perception and perceived ease of use of technology on interest using computer technology in helping the business processes in SMEs in Yogyakarta. Keywords: technology readiness, perceived of usefulness, perceived ease of use, behavioral intention, SMEs

THE EFFECT OF PRINCIPALS’ VISIONARY LEADERSHIP STYLE AND TEACHERS’ WORK MOTIVATION ON THE ACCOUNTING TEACHERS’ READINESS IN FACING CURICULLUM CHANGES WITH THE ORGANIZATIONAL CULTURE AS MODERATING VARIABLE Marsha Tabarruj Albir Nurut; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 14, No 2 (2016): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

It is a causal comparative research aimed to know : (1) The effect of Principals Visionary Leadership Style on the Teachers Readiness in facing Curriculum Change; (2) The effect of Teachers Work Motivation on the Teachers Readiness in facing Curriculum Change; (3) The effect of Principals Visionary Leadership Style on the Teachers Readiness in Facing Curriculum Change with the Organizational Culture as moderating variable; (4) The effect of Teacher Work Motivation on the Teachers Readiness in Facing Curriculum Change with the Organizational Culture as moderating variable. The research population was Accounting Teachers in three private Vocational High Schools (SMK) in Magelang. Data gathering was conducted through questionnaire distribution using census method. The classical assumption test covered linearity test, multicollinearity test and heterokesdasticity test. Data analysis technique used Simple Linear Regression and Moderated Regression Analysis (MRA). The research results showed that (1) Principals Visionary Leadership Style positively influenced Teachers Readiness in Facing Curriculum Change shown by value r(xly) of 0.742, value r2(xly) of 0.550, significant value was 0.000; (2) Teachers Work Motivation positively influenced Teachers Readiness in Facing Curriculum Change shown by r(x2y) of 0.731, value r2(x2y) of 0.535, significant value was 0.000; (3) Organizational Culture could not moderate the influence of Principals Visionary Leadership Style on the Teachers Readiness in facing Curriculum Change shown by equation Y = -12.284 + 1.184X1 + 1.123Z – 0.012X1*Z and the significant value of 0.653; and (4) Organizational Culture could not moderate the influence of Teachers Work Motivation on the Teachers Readiness in facing Curriculum Change shown by an equation Y = -36.197 + 1.559X2 + 1.937Z – 0.028X2*Z and significant value of 0.163.Keywords: Principals Visionary Leadership Style, Teachers Work Motivation, Teachers Readiness in Facing Curriculum Change, Organizational Culture

DEVELOPMENT OF ACCOUNTING JENGA AS A LEARNING MEDIA TO IMPROVE STUDENTS MOTIVATION Theresia Lindha Widya Sari; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 15, No 1 (2017): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

This research aimed at: (1) developing Accounting Jenga as a learning media in Accounting Equation material for students in class XI IPS 1 SMA Negeri 1 Prambanan Klaten, (2) measure the feasibility of Accounting Jenga based on the assessment of material expert, media expert, subject practitioner, students’ responses, and (3) measure students’ motivation improvement. This research was Research and Development (RD) adapting the ADDIE model. Data were collected through questionnaires distribution and were analysed using qualitative quantitative method. The results were: (1) average score obtained from Material Expert was 4.83 classified as Strongly Feasible, (2) average score obtained from Media Expert was 4.27 classified as Strongly Feasible, and (3) average score obtained from Subject Practitioner was 4.93 classified as Strongly Feasible. Based on students’ responses, average score obtained in small group tryout was 4.51 classified as Strongly Feasible and average score obtained in field tryout was 4.26 classified as Strongly Feasible. Students’ motivation improved 6.62% from 73.02% to 79.32%. Paired sample t test result showed that the improvement is significant (sig 0.000 and t value 5.287).Keywords: Accounting Jenga, Learning Media, Learning Motivation, Accounting Equation, ADDIE.

IMPLEMENTASI MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE UNTUK MENINGKATKAN AKTIVITAS BELAJAR AKUNTANSI SISWA KELAS XI IPS 1 SMA NEGERI 2 WONOSARI TAHUN AJARAN 2011/2012 Febrian Widya Kusuma; Mimin Nur Aisyah
Jurnal Pendidikan Akuntansi Indonesia Vol 10, No 2 (2012): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v10i2.912

Penelitian ini bertujuan untuk meningkatkan aktivitas belajar Akuntansi danmengetahui respons siswa terhadap implementasi model pembelajaran kooperatif tipe ThinkPair Share pada siswa kelas XI IPS 1 SMA Negeri 2 Wonosari tahun ajaran 2011/2012.Jenis penelitian ini adalah Penelitian Tindakan Kelas yang dilaksanakan dalam duasiklus dengan subjek penelitian kelas XI IPS 1 SMA Negeri 2 Wonosari tahun ajaran2011/2012 yang berjumlah 33 siswa. Teknik pengumpulan data yang digunakan adalahobservasi, dokumentasi, wawancara, dan angket. Analisis data yang digunakan antara lainanalisis data kualitatif, yakni reduksi data, penyajian data, dan penyimpulan, serta analisisdata kuantitatif yakni penilaian aktivitas belajar Akuntansi dan respons siswa terhadapimplementasi pembelajaran Think Pair Share.Berdasarkan hasil penelitian dapat disimpulkan bahwa terjadi peningkatan aktivitasbelajar Akuntansi dari siklus I ke siklus II. Hasil observasi yang diperoleh dari indikatormembaca materi, mengajukan pertanyaan kepada guru atau teman, mengemukakan pendapatatau gagasan saat diskusi kelompok atau presentasi kelompok, menanggapi pendapat oranglain, memperhatikan atau mendengarkan penjelasan materi dari guru dan teman lain,membuat catatan, melakukan diskusi dalam kelompok, mengerjakan tugas yang telahdiberikan oleh guru, dan kepedulian terhadap kesulitan sesama anggota kelompokmenunjukkan bahwa telah terjadi peningkatan skor rata-rata aktivitas belajar Akuntansi yakni65,32% pada siklus I menjadi 88,55% pada siklus II. Peningkatan aktivitas belajar Akuntansijuga terlihat dari skor rata-rata angket yang menujukkan angka sebesar 75,42% pada siklus I,dan meningkat menjadi 91,75% pada siklus II. Hasil wawancara untuk aktivitas belajarAkuntasi menunjukkan bahwa selama pembelajaran berlangsung, seluruh indikatormenunjukkan skor di atas 75%. Respons siswa terhadap pembelajaran Think Pair Shareadalah positif. Hal ini terbukti dari hasil penelitian yang dipeoleh dari angket denganmenggunakan empat indikator respons yakni ketertarikan, manfaat, kendala, serta harapandan saran untuk model pembelajaran Think Pair Share menunjukkan skor rata-rata 76,43%.Hasil angket ini juga didukung dari hasil wawancara yang diperoleh. Hasil wawancara dariseluruh indikator respons siswa terhadap model pembelajaran kooperatif tipe Think PairShare menunjukkan skor di atas 90%.Kata kunci : aktivitas belajar Akuntansi, respons, TPS, SMA Negeri 2 Wonosari

FINANCIAL DISTRESS DURING THE PANDEMIC: DO FINANCIAL LITERACY AND FINANCIAL COPING BEHAVIOR MATTER? Ratna Candra Sari; Denies Priantinah; Mimin Nur Aisyah; Annisa Ratna Sari; Patriani Wahyu Dewayanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i09.p12

The COVID-19 pandemic is not only related to health problems but also related to life problems across multi-dimensional aspects including economic aspects. The pandemic has led to recession and financial distress for vulnerable groups. The current phenomenon shows that teenagers have a low level of financial literacy and are a psychologically vulnerable group. This study aims to: first, examine the effect of financial socialization agents, which have the potential to impact the level of financial literacy in teenagers. The second objective was to examine the effect of financial literacy on financial emergencies during the pandemic. The extent of the financial distress has a negative impact on the health and performance of the students (not attending classes and poor academic performance). The third goal of this research is to examine the effect of financial literacy and financial distress on coping behaviors. This study used 206 respondents. Hypothesis testing with structural equation modeling using Partial Least Squares (PLS). Based on the results of the factor analysis test, parents and family, people other than parents (teachers and financial professionals), and formal education are the financial socialization agents that affect financial literacy. The results of this study find empirical evidence that financial literacy has a negative impact on financial distress, and that financial literacy has a significant negative impact on financial distress, both directly and through coping behaviors. Implications and suggestions for future research are also suggested.

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

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