Articles
<![CDATA[The Development of M-Learning Based on Integration-Interconnection of The Accounting Cycle of Trading Company ]]>
<![CDATA[Kamadita, Putri Adisti]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v3i1.11557
<![CDATA[This study aims to produce a mobile learning application based on the topic of integration-interconnectionofthe trading company. The application is useful as an alternative to independent learning that can support the learning of accounting students .This research was a development research which refers to the development procedure of Borg and Gall which was modified into seven steps. Data in this study were collected using a questionnaire. The results of the study showed that the percentage of eligibility of the material expert validator was 73%, the media expert validator was 98%, the integration-interconnection expert validator was 75%, and the respondent was 79%. The average percentage of eligibility is 81 %. This number means that the application is very feasible to use. Some suggestions that can be given for further development of the application are by making indicators of specific expert validation measurements with supporting references; provide competency updates to the application and add new practice questions; the presentation of the verses of the Qur'an and Hadith can be added so that the students' knowledge of the relationship between the Qur'an, Hadith,and accounting becomes wider; as well as product testing, so that the level of effectiveness of learning media products can be known.]]>
<![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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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 ]]>
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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.]]>
<![CDATA[Pelatihan Software Accurate Bagi Koperasi untuk Meningkatkan Literasi Penyusunan Laporan Keuangan ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Sulikah Sulikah]]>;
<![CDATA[Aulia Herdiani]]>;
<![CDATA[Lutfi Ardhani]]>
<![CDATA[ Humanism : Jurnal Pengabdian Masyarakat Vol 2, No 3 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/hm.v2i3.6484
<![CDATA[Tujuan pelaksanaan program pengabdian ini yaitu: a). Memberikan diklat kepada para pengurus koperasi terkait pentingnya menyusun laporan keuangan dengan baik dan benar; b). Melatih dan mendampingi para pengurus koperasi dalam penggunaan software Accurate dalam penyusunan laporan keuangan. Metode yang digunakan mengadopsi langkah-langkah yang ada di action reserach yaitu perencanaan (planning), pelaksanaan tindakan (acting), pengamatan (observing) dan refleksi (reflecting). Kegiatan pelatihan ini dapat dikatakan berhasil karena peserta berargumen bahwa pelatihan ini sangat bermanfaat bagi mereka karena dapat menambah pengetahuan mereka tentang software-software akuntansi. Pelatihan ini juga dapat meningkatkan keterampilan mereka dalam menyusun laporan keuangan berbasis ICT.]]>
<![CDATA[AUDIT TENURE, AUDITOR INDUSTRY SPECIALIZATION AND AUDIT LAG REPORT ON THE FINANCIAL SECTOR ON THE INDONESIA STOCK EXCHANGE 2013-2017 ]]>
<![CDATA[Ninda Mufidah]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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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[AKUNTABILITAS GEREJA DALAM PERSPEKTIF ALKITABIAHDAN STEWARDSHIP THEORY (Study Kasus pada Gereja X di Jawa Timur) ]]>
<![CDATA[Franchisca Sukmawati]]>;
<![CDATA[Sri Pujiningsih]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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<![CDATA[Abstract:This research has purpose to understand of practice financial accountability at X church inEast Java. This research use qualitative approach. Procedure and collecting data in this research byusing technique interview, documentation, and hidden observation. Interview conducted for regent,herdsman session, management and congregation. Result of this research show : 1) Vertical financialaccountability or for God conducted by manage cash church honestly and full of responsbility. 2)Horizontal financial accoountability form by publish financial report.Keywords:Horizontal Accountability, Vertical Accountability, Stewardship Theory, Church]]>
