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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan Ekonomi (JUPE) Journal of Education and Learning (EduLearn) Jurnal Pendidikan Akuntansi Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Aktual Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Humanism : Jurnal Pengabdian Masyarakat JUSTIAN - Jurnal Sistem Informasi Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Nujmatul Laily
Universitas Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Public Health Social Sciences Other

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Pengembangan Media Pembelajaran Untuk Matakuliah Statistika Nujmatul Laily; Sulikah Sulikah
Jurnal Pendidikan Ekonomi (JUPE) Vol 10 No 3 (2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v10n3.p231-236

Abstract

The Covid-19 pandemic causes many problems in online learning. The number of problems faced by students in statistics courses motivates this research. The purpose of this research is to develop and to produce a product in the form of learning videos for Statistics courses. This study used Borg & Gall development model which was modified into 7 stages, consists of need analysis, design and development, validation, revision I and trials. Data collection methods used validation sheets and questionnaire which were analysed descriptively. The research developed learning media that has been validated using expert judgment validation technique. The results showed that the learning video is valid/feasible to use as alternative media for Statistics course.
Pelatihan Penerapan Cost-Plus Pricing Untuk Menciptakan Harga Produk Yang Kompetitif Dan Digitalisasi Pemasaran Bagi UMKM Nujmatul Laily; Sulikah Sulikah; Aulia Herdiani; Lutfi Ardhani; Eviana Rosita Devi; Rohmah Wulansuci
Humanism : Jurnal Pengabdian Masyarakat Vol 4 No 1 (2023): April
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v4i1.14993

Abstract

Mewabahnya Coronavirus Disease (Covid-19) telah memberikan dampak yang besar pada sektor ekonomi, tidak terkecuali para pelaku UMKM. Permasalahan yang dihadapi oleh UMKM pada masa pandemi Covid-19, yaitu: pertama, terkait pemasaran produk yang tidak dapat dilakukan secara langsung (cara konvensional); kedua, terkait penentuan harga jual produk yang kompetitif dan menguntungkan. Kegiatan pengabdian ini dilakukan dengan tujuan: a) mengenalkan dan memberikan pelatihan kepada para pelaku UMKM terkait metode alternatif dalam pemasaran produk yaitu, dengan melakukan pemasaran produk secara digital (melalui media sosial dan pembuatan website blog); b) mengenalkan dan memberikan pelatihan kepada pelaku UMKM terkait metode cost-plus pricing guna menentukan harga jual produk; c) melakukan pendampingan dalam membuat akun media sosial dan penentuan harga jual produk menggunakan metode cost-plus pricing hingga menghasilkan harga jual produk baru yang lebih kompetitif dan menguntungkan. Metode yang digunakan untuk melaksanakan kegiatan pengabdian ini mengadopsi tahapan pada action research yang terdiri dari perencanaan (planning), tindakan (acting), pengamatan (observing) dan evaluasi (evaluating), serta refleksi (reflecting). Kegiatan ini dapat dikatakan berhasil karena pelaku UMKM merasa mampu menghitung dengan menggunakan metode cost plus pricing serta berhasil membuat media digital untuk usahanya.
Student-Centered Learning: Social Capital dan Knowledge Sharing Pada Mata Kuliah Akuntansi Keuangan Lanjutan Chandra Puspita; Nujmatul Laily
Jurnal Pendidikan Ekonomi (JUPE) Vol 11 No 2 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v11n2.p157-171

Abstract

Student-centered learning menjadi salah satu pendekatan pembelajaran yang digunakan oleh pengajar untuk meningkatkan keterlibatan dan kemampuan berpikir kritis mahasiswa. Dengan pendekatan kuantitatif-eksplanatif, penelitian ini memiliki tujuan untuk menganalisis bagaimana partisipasi mahasiswa selama mata kuliah Akuntansi Keuangan Lanjutan ditinjau dari perspektif teori modal sosial dan knowledge sharing. Pengambilan sampel dengan teknik purposive sampling, ditentukan sebanyak 370 mahasiswa akuntansi di Perguruan Tinggi Negeri Kota Malang menjadi responden dalam penelitian ini. Analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa interaksi sosial, kepercayaan sosial, reciprocity, dan norma sosial memiliki pengaruh positif terhadap knowledge sharing.
Determinan Kualitas Audit Iis Nurindah Sari; Cipto Wardoyo; Nujmatul Laily
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 2 (2015): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regression analysis. The result shows that partially, the independence, professional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality. Abstrak Penelitian ini bertujuan menguji pengaruh independensi, skeptisme profesional, perilaku disfungsional, dan etika profesi auditor terhadap kualitas audit. Sampel pada penelitian ini adalah 76 auditor dari enam Kantor Akuntan Publik (KAP) di Malang. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan kuisioner, dan data tersebut diuji menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa independensi, skeptisme profesional, dan etika profesi auditor secara parsial berpengaruh positif signifikan terhadap kualitas audit. Sedangkan perilaku disfungsional auditor tidak berpengaruh signifikan terhadap kualitas audit.
Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements Rohmah, Mazidatur; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.37555

Abstract

The changing of business environment raises the question about the priority skills that are needed by the labour market in Indonesia. This study focuses on technical competencies in accounting education by exploring the company's point of view. This study aims to determine the technical competencies needed by accountants through analysis of accounting job advertisements. This study uses content analysis on 612 online job vacancies. The data was then tested differently using the non-parametric Kruskal Wallis test. The findings of this study indicated that information technology and financial reporting skills are the most needed technical competencies by companies. Specifically, the skills that should be mastered by accountants are the skills to use Microsoft office packages and prepare company financial reports. In addition, this study found that there are differences in the need for accounting technical competencies in each job position. The results of this study are expected to provide insight and self-reflection to accounting graduates regarding the technical competencies needed to enter the world of work, so that accounting graduates can fit themselves with the required skills so that they can easily be accepted in the desired job.
VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning Ulfa, Agfia Fauziatul; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.37125

Abstract

This research aims to produce learning media products based on Excel VBA (Visual Basic for Applications) in accounting practice learning. This research used the R&D method with the ADDIE model, namely: Analyze, Design, Develop, Implement, and Evaluate. The subjects in this research were Grade XI Financial and Institutional Accounting students at SMK Negeri 2 Kediri. The results showed that the Excel VBA-based learning media showed the media’s feasibility with validation test results by media expert of 100% and material expert of 90.87% and feasible category. In addition, the results of validation test on field practitioners (teachers) and students showed practicality and feasibility of the application of 98.61% and 93.25% respectively for accounting practice learning in Accounting Vocational Schools. Therefore, the presence of Excel VBA application as a learning medium developed is very effective and suitable for use in Accounting Vocational Schools.
Apakah Self-Efficacy Memoderasi Hubungan antara Digital Literacy, Self-Directed Learning, dan Creative Thinking dengan Prestasi Belajar Siswa? Susanti, Asri; Laily, Nujmatul
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p37-50

Abstract

This research aims to determine the influence of digital literacy, self-directed learning, and creative thinking on learning achievement with self-efficacy as a moderating variable. This research uses an explanatory quantitative approach. The research sample was 107 Accounting students obtained using the saturated sampling method. Data was collected through closed questionnaires and then analyzed using Moderated Regression Analysis (MRA). The results indicate that digital literacy has a positive effect on learning achievement, but self-efficacy cannot moderate the influence of digital literacy on learning achievement. This research also found that self-directed learning has a positive effect on learning achievement and self-efficacy is proven to strengthen the influence of self-directed learning on learning achievement. Creative thinking ability also has a positive effect on learning achievement and self-efficacy can strengthen the influence of creative thinking on learning achievement. Therefore, students must be able to improve their digital literacy, self-directed learning, creative thinking and self-efficacy skills to increase their learning achievements.
Implementasi Standar Operasional Prosedur Sebagai Sistem Informasi Akuntansi Pengeluaran Kas Istiqomah, Alim Dhisa; Laily, Nujmatul; Santoso, Doni
Jurnal Sistem Informasi Akuntansi Vol 4 No 2 (2023): Periode September 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v4i2.2045

Abstract

Organizational financial management is prone to fraud. The Accounting Information System needs to be implemented by the organization as monitoring. This study aims to determine the application of cash disbursement accounting information system and give recommendations to agencies from the problems. Qualitative case study approach used as a research method. Primary data was collected using observation, interviews, and documentation for five months at the research destination. The results show that accounting information system for cash disbursements at institutions is not strictly regulated. The low regulations make employees less responsible in reporting evidence of cash disbursements transactions. Based on these findings, this study contributes to giving insight for organizations about the importance of implementing system operational procedures as internal control.
Pelatihan Penulisan dan Publikasi Artikel Hasil Penelitian Skripsi Mahasiswa Pendidikan Akuntansi Laily, Nujmatul; Sulikah, Sulikah; Wulansuci, Rohmah; Kurniawan, Agus
Humanism : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v5i2.20302

Abstract

Artikel ilmiah merupakan salah satu syarat untuk memperoleh gelar sarjana. Mahasiswa diharuskan mampu membuat karya ilmiah berupa skripsi dan mempublikasikan hasil penelitiannya di jurnal ilmiah. Adanya tuntutan tersebut memotivasi dilakukannya pengabdian ini. Adapun tujuan pengabdian ini yaitu: a). Memberikan pelatihan kepada mahasiswa Akuntansi yang sedang menempuh skripsi yang bertujuan untuk meningkatkan keterampilan menulis ilmiah mahasiswa Akuntansi; b) Memberikan pelatihan kepada mahasiswa Akuntansi tentang kiat-kiat menyusun artikel penelitian yang berasal dari hasil penelitian skripsi; c) Memberikan pelatihan terkait cara membuat artikel ilmiah yang menarik dan layak publis di jurnal terakreditasi nasional ataupun jurnal internasional; d) Memberikan pelatihan tentang cara mencari jurnal yang sesuai dengan scope penelitian serta jurnal yang memiliki reputasi yang baik. Metode yang digunakan meliputi perencanaan, pelaksanaan, pengamatan/evaluasi. Hasil kegiatan pengabdian ini yaitu meningkatnya keterampilan serta kemampuan mahasiswa Akuntansi dalam menulis artikel ilmiah serta mahasiswa lebih cermat dalam memilih jurnal yang kredibel dan sesuai dengan scope penelitian mahasiswa Pendidikan Akuntansi.
E-MODUL DEVELOPMENT FOR SPREADSHEET SUBJECTS Fajjahdiyanti, Fara Eldina; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 2, December 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.56012

Abstract

The aim of this research is to produce an interactive e-modules for spreadsheet subjects. This research uses a research and development approach by adopting the Borg and Gall development model. The research subjects were students of class X Accounting and Finance. The results show that the flipbook-based interactive e-module is very good to use, with validation test results for media experts at 81.3%, material experts at 88%, and students at 82.8%. Apart from that, there is a significant difference in the use of interactive e-modules, as seen by an increase in the total mean score of the posttest which is higher than the pretest. Therefore, the existence of a flipbook-based e-module as a learning media is very effective and suitable for use in supporting the spreadsheet learning process.
Co-Authors Agus Kurniawan Ahmad Mashuda Aulia Azzardina Aulia Herdiani Bambang Subroto Bety Nur Achadiyah Chandra Puspita Cipto Wardoyo Devi, Eviana Rosita Dewi Noor Fatikhah Rokhimakhumullah Dian Syariati Diana Tien Irafahmi Dodik Juliardi Eviana Rosita Devi Fajjahdiyanti, Fara Eldina Fenty Shintya Riadani Fina, Sinta Ade Fitriyah, Sofiyatul Franchisca Sukmawati Handayani, Ucik Ihda Neni Nur Azizah, Ihda Neni Nur Iis Nurindah Sari Iis Nurindah Sari Istiqomah, Alim Dhisa Kamadita, Putri Adisti Lisa Savilia Lutfi Ardhani Made Sudarma Maryam Hafidhatul Izzah Mashuda, Ahmad Mufidah, Ninda Muhammad Muhammad Nanda, Hanjar Ikrima Ninda Mufidah Nova Rifinda Anantika Ria Zulkha Ermayda Rohmah Wulansuci Rohmah, Mazidatur Romah Wulansuci Santoso, Doni Sinta Ade Fina Siti Zubaidah Sriyani Mentari Sulikah Sulikah Susanti, Asri Susetyo, Dian Ulfa, Agfia Fauziatul Wulansuci, Rohmah