Articles
<![CDATA[PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU MAHASISWA DALAM MENGELOLA KEUANGAN ]]>
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 4 (2013): Edisi September ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Abstract: The purpose of this research is to investigate determinants of accounting studentsâ financial behavior. Financial literacy is defined as a personalâs knowledge and ability to manage money. By 75 accounting students were taken as samples. Collecting data is done by questionnaire and is empirically examined by using path analysis. Sampling method used convenience sampling. The result shows that financial literacy has significant effect on accounting studentâs financial behavior but gender, age, academic ability and work experience have not significant effect on financial literacy. This finding concludes that financial literacy is determinants of accounting studentâs financial behavior. Abstrak: Tujuan penelitian ini adalah untuk menginvestigasi determinan perilaku keuangan mahasiswa Akuntansi. Financial literacy didefinisikan sebagai pengetahuan dan kemampuan seseorang dalam mengelola keuangan. Sampel penelitian sebanyak 75 mahasiswa Akuntansi. Pengumpulan data dilakukan dengan kuesioner dan pengujian menggunakan path analysis (analisis jalur). Metode penyampelan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan mahasiswa akan tetapi gender, usia, kemampuan akademis dan pengalaman kerja tidak terbukti memiliki korelasi dengan perilaku keuangan mahasiswa. Hasil temuan penelitian ini menunjukkan bahwa financial literacy merupakan determinan perilaku keuangan. ]]>
<![CDATA[PENGEMBANGAN BAHAN AJAR BERBASIS KASUS (CASE BASED) PADA MATA KULIAH ASPEK HUKUM EKONOMI DAN BISNIS ]]>
<![CDATA[Sriyani Mentari]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JURNAL PENDIDIKAN AKUNTANSI Vol 2, No 1 (2014): Edisi Maret ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[ This research aims to develop case based learning materials for business and economic law course. The development used Borg and Gall (1983) model that is modified into ten procedure. The main activities of this research are designing and developing learning materials, and 2) validating and revising learning materials. Learning materials is designed into 11 chapters which each chapters consists of: cases, aperseption, learning objective, material and exercises. Validation of learning materials is done by two validators that have competencies in the business law. Validation result of learning materials show that cases are relevan and original where it can motivate the student to have critical thinking. Learning material presentation based on the order from easy to difficult and can achieve the learning objective. Validation results conclude that learning materials are proper and valid and it can be tested in a larger stage.  ]]>
<![CDATA[Pengaruh Pengalaman Auditor Terhadap Ethical Judgement ]]>
<![CDATA[Laily, Nujmatul]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Sudarma, Made]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (319.672 KB)
<![CDATA[ABSTRACT: The Effect of Auditorâs Experience on Ethical Judgement. This research examines the effect of auditorâs experience on ethical judgement with auditorâs knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditorâs experience has direct effect on ethical judgment but it has negative effect with auditorâs knowledge becomes an intervening variable. Auditorâs experience has direct effect on auditorâs knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.]]>
<![CDATA[ADOPSI TEKNOLOGI DAN KINERJA MENGAJAR DOSEN AKUNTANSI ]]>
<![CDATA[Laily, Nujmatul]]>;
<![CDATA[Irafahmi, Diana Tien]]>;
<![CDATA[Mentari, Sriyani]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (546.074 KB)
<![CDATA[Abstrak: Adopsi Teknologi dan Kinerja Mengajar Dosen Akuntansi. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi adopsi teknologi oleh dosen akuntansi untuk meningkatkan kinerja mengajar. Jenis penelitian dikategorikan sebagai penelitian kuantitatif menggunakan path analysis dan pengumpulan data menggunakan kuesioner. Sampel penelitian adalah dosen Akuntansi se-Jawa Timur yang berjumlah 123 dosen dan metode pengambilan sampel dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa: 1) faktor individu tidak berpengaruh terhadap adopsi teknologi; 2) faktor sosial berpengaruh terhadap adopsi teknologi; dan 3) faktor organisasi berpengaruh terhadap adopsi teknologi.Abstract: Technology Adoption and Teaching Performance of Accounting Lecturers. This research aims to investigate determinant factors that influenced technology adoption by accounting lectures to increase their teaching performance. The quantitative approach using path analysis and collecting data were conducted by questionnaire. Sample of this research are accounting lecturers in East Java amounted 123 and sampling method used random sampling. The result show that; 1) there are no effect individual factors on adoption technology; 2) Social factors have effect on adoption technology; and 3) organizational factors have effect on adoption technology.]]>
<![CDATA[AUDIT TENURE, AUDITOR INDUSTRY SPECIALIZATION AND AUDIT LAG REPORT ON THE FINANCIAL SECTOR ON THE INDONESIA STOCK EXCHANGE 2013-2017 ]]>
<![CDATA[Mufidah, Ninda]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (984.358 KB)
|
DOI: 10.22219/jrak.v9i2.8378
<![CDATA[The purpose of this study is to analyze the effect of audit tenure, audit report lag, and industry auditor specialization on financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. In addition to this study examining the effect of Audit Tenure (X) on audit report lag (Y), this study also examined auditor industry specialization (Z) influencing the relationship between audit tenure and audit report lag. The population of this study were all financial sector companies listed on Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling and the data sources used secondary data with documentation data retrieval techniques. The total number of companies used as research samples is 55 companies. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) with SPSS 25 for Windows. The results of the study show that: (1) audit tenures haven’t a significant effect on audit report lag and (2) auditor industry specialization is not able to weaken the influence of audit tenure on audit report lag.]]>
<![CDATA[FINANCIAL DISTRESS SEBAGAI PREDIKTOR PERGANTIAN AUDITOR PERUSAHAAN GO PUBLIC DI INDONESIA ]]>
<![CDATA[Laily, Nujmatul]]>;
<![CDATA[Juliardi, Dodik]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 3 No. 1 (2014): Nominal April 2014 ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (304.912 KB)
|
DOI: 10.21831/nominal.v3i1.2159
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap pergantian auditor. Penelitian ini dilakukan pada perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2011-2012. Metode penyampelan yang digunakan adalah purposive sampling. Sampel yang digunakan sebanyak 288 perusahaan. Pengumpulan data dilakukan dengan teknik dokumentasi. Analisis data menggunakan regresi logistik karena variabel dependen merupakan variabel kategori. Hasil penelitian menunjukkan bahwa hanya variabel earning yang berpengaruh terhadap pergantian auditor perusahaan go public di Indonesia.]]>
<![CDATA[PRAKTIK AKUNTANSI PADA BISNIS RETAIL: SEBUAH STUDI FENOMENOLOGI ]]>
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Jurnal Ekonomi Modernisasi Vol. 9 No. 3 (2013): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (166.112 KB)
|
DOI: 10.21067/jem.v9i3.181
<![CDATA[The purpose of this research is to understand the implementations of Accounting in Small and Medium Enterprise (SMEs). Therefore, this research is developed based on interpretive paradigm. Phenomenology is used to explore comprehensive meaning of accounting practice in Small and Medium Enterprise (SMEs). The result shows that Small and Medium Enterprise (SMEs) doesn’t have a formal bookkeeping (accounting) to operate their business. It is caused by their assumption that having bookkeeping (accounting) is not efficient and make dificulities for them. Beside that, they don’t have knowledge and skill to do that activity (bookkeeping/accounting).   ]]>
<![CDATA[Muatan Etika Dalam Pengajaran Akuntansi Serta Pengaruhnya Terhadap Perkembangan Moral Mahasiswa Akuntansi ]]>
<![CDATA[Fina, Sinta Ade]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26740/jupe.v9n1.p43-47
<![CDATA[Banyaknya kasus pelanggaran etika yang terjadi pada profesi akuntan publik menjadikan isu ini sangat krusial untuk diteliti. Penelitian ini bertujuan untuk menginvestigasi hubungan muatan etika dalam pengajaran akuntansi dan perkembangan moral mahasiswa Akuntansi. Muatan etika dalam kurikulum pendidikan akuntansi dinilai penting untuk menumbuhkan sikap etis mahasiswa serta meningkatkan perkembangan moral mahasiswa Akuntansi. Penelitian ini dikategorikan sebagai penelitian kuantitatif dengan pendekatan eksplanasi. Pengumpulan data menggunakan angket dengan menggunakan teknik penyampelan random sampling. Sebanyak 154 mahasiswa Akuntansi berpartisipasi dalam penelitian ini. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan muatan etika terhadap perkembangan moral mahasiswa Akuntansi. Implikasi penelitian bahwa penting sekali bagi dosen untuk memberikan muatan-muatan etika dalam perkuliahan untuk mencetak mahasiswa yang memiliki nilai-nilai moral yang tinggi.]]>
<![CDATA[Entrepreneurial Skills dan Entrepreneurial Attitude Mahasiswa Akuntansi ]]>
<![CDATA[Mashuda, Ahmad]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 9 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26740/jupe.v9n2.p72-76
<![CDATA[This research is motivated by the high unemployment rate in Indonesia at the diploma and undergraduate level due to limited employment opportunities. This study aims to determine whether entrepreneurial skills (risk taking skills, innovation skills, leadership skills, communication skills, and problem solving skills) affect students' entrepreneurial attitudes. Quantitative methods are used to answer the research problems. The respondents were 97 Accounting students who were taken using accidental sampling technique while the analysis used multiple linear regression analysis. The results showed that risk taking skills and innovation skills had an effect on entrepreneurial attitudes. Meanwhile, leadership skills, communication skills, and problem solving skills have no effect on entrepreneurial attitudes.]]>
<![CDATA[The relationship between accounting students’ moral development and narcissism on academic fraud ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Ria Zulkha Ermayda]]>;
<![CDATA[Aulia Azzardina]]>
<![CDATA[ Journal of Education and Learning (EduLearn) Vol 15, No 2: May 2021 ]]>
Publisher : <![CDATA[Intelektual Pustaka Media Utama ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (399.625 KB)
|
DOI: 10.11591/edulearn.v15i2.15985
<![CDATA[The stages in an individual's moral development will determine how an individual will behave. Kohlberg divides moral development into three stages, namely pre-conventional, conventional and post-conventional. However, the stages of individual moral development may vary. These different levels of moral development will influence individuals’ behavior when they face ethical dilemmas. This research aimed to determine the correlation between accounting students’ moral development and narcissism on academic fraud. This quantitative research employed a survey method. The research samples were 46 accounting students taken with a random sampling method. The results showed that narcissism affects accounting students’ academic fraud but there is no correlation between the level of moral development and academic fraud.]]>
