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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Kinerja Jurnal Akuntansi Multiparadigma ASAWIKA: Media Sosialisasi Abdimas Widya Karya
Mujilan, -
Prodi Akuntansi Universitas Katolik Widya Mandala Madiun
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PERAN KOMPETENSI DOSEN DALAM PEMAHAMAN KULIAH AKUNTANSI Mujilan, Mujilan; Rustiyaningsih, Sri
Widya Warta No. 02 Tahun XLII/Juli 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to empirically test the students' perceptions of lecturer competence in the courses they had taken. The research samples were undergraduate accounting students of Economic and Business Faculty Universitas Katolik Widya Mandala Madiun in the academic year of 2016/2017. The samples were obtained by purposive sampling method. Data were collected by distributing the questionnaire directly to the respondents. Hypothesis was tested by multiple regression analysis. The test results showed that the lecturer’s pedagogic competence, the personality competence, the professional competence and the social competence did not affect the level of the students’ understanding on accounting courses. This means that the competency instruments and the understanding of learning methods in students still need further attention. Similarly, synergy is needed among the students, the lecturers, the materials, and the methods used in the learning process.
Pengaruh Sistem Informasi Akuntansi dan Motivasi terhadap Kinerja Individu pada Perusahaan Jasa Perhotelan di Kota Madiun Putra, Erick Pradhika; Rustiyaningsih, Sri; Mujilan, -
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh sistem informasi akuntansi dan motivasi terhadap kinerja individu. Sampel dalam penelitian ini adalah 31 staf Akuntansi/Keuangan yang bekerja di Perusahaan jasa perhotelan kota Madiun. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel sistem informasi akuntansi berpengaruh terhadap kinerja individu sedangkan motivasi tidak berpengaruh terhadap kinerja individu.
Analisis Faktor-faktor yang Berpengaruh terhadap Audit Judgment pada Auditor yang Bekerja di Kantor Inspektorat Pemerintah Kota dan Kabupaten Se-Eks Karesidenan Madiun Hardianto, Syaddah; Purbandari, Theresia; Mujilan, -
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 6, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to demonstrate empirically the effects of professionalism, gender, obedience pressure, experience, and the complexity of the task of the audit judgment on auditors working in the Office of the City and County Inspectorate As Ex residency Madiun. The data collection is done by spreading the questionnaire . The sample in this study was 32 ​​Auditors who worked in the Office of the City and County Inspectorate As Ex residency Madiun. The sampling technique used was purposive sampling . Hypothesis testing using multiple linear regression analysis with SPSS version 17. The results of this study prove that the gender variable positive effect on audit judgment. While variable professionalism, obedience pressure, experience, and the complexity of the task has no effect on audit judgment.
Pengaruh Kompetensi Dosen, Self Efficacy, Locus Of Control, dan Fasilitas Pembelajaran terhadap Tingkat Pemahaman Mahasiswa Akuntansi di Universitas Katolik Widya Mandala Madiun Rubiantoro, Surya Agung; Rustyaningsih, Sri; Mujilan, Mujilan
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 7, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to demonstrate empirically the effects of lecture’s competency, self-efficacy, locus of control, and learning facilities of the level of accounting student understanding. Data was collected by spreading the questionnaire. The samples used were 111 accounting students of Faculty of Economics and business of Catholic University of Widya Mandala Madiun. The sampling method used were purposive sampling. Data analysis method used were multiple linear regression analysis test with SPSS version 17. The results of this research show that lecture’s competency, self-efficacy, locus of control, and learning facilities has now effects to the level of accounting student understanding
PEMBERDAYAAN IBU RUMAH TANGGA UNTUK MENINGKATKAN PENDAPATAN KELUARGA DI KECAMATAN TAMAN, KOTA MADIUN Intan Immanuela; Theresia Purbandari; Mujilan
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 2 No 2 (2017): Desember: Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3659.767 KB) | DOI: 10.37832/asawika.v2i2.7

Abstract

Kegiatan Iptek bagi Masyarakat (IbM) ini adalah memberdayakan ibu-ibu rumah tangga tidak produktif yang berada di Kecamatan Taman, Kota Madiun, yang memiliki hasrat menjadi wirausahawan untuk menopang kebutuhan ekonomi rumah tangga. IbM ini bertujuan sebagai berikut: 1). Membantu memberdayakan ibu-ibu rumah tangga yang tidak mandiri secara ekonomi, khususnya para ibu rumah tangga yang menjadi mitra IbM ini. 2). Membantu menciptakan keterampilan dan kenyamanan dalam kehidupan bermasyarakat melalui wirausaha. 3). Meningkatkan keterampilan berpikir, membaca dan menulis atau keterampilan lain seperti penggunaan komputer dan internet yang dibutuhkan oleh wirausahawan dalam hal ini kelompok ibu-ibu rumah tangga yang menjadi mitra IbM.Program IbM ini memiliki target luaran yaitu adanya jasa berupa pelatihan keterampilan kerajian dari kain flanel, pelatihan menumbuhkembangkan jiwa kewirusahaan, pelatihan akuntansi dan manajemen keuangan, dan pelatihan manajemen pemasaran. Serta terbentuknya sebuah usaha baru di bidang kerajinan dari kain flanel. Serta adanya metode berupa modul-modul pelatihan kerajinan dari kain flanel, kewirusahaan, modul akuntansi dan manajemen keuangan, dan modul pemasaran.Metode pelaksanaan untuk mencapai tujuan pengabdian masyarakat melalui kegiatan IbM ini dilakukan dengan cara diskusi, pelatihan pengenalan komputer, internet dan e-commerce, pemberian modul-modul dan pendampingan. Kegiatan IbM ini, diharapkan dapat membantu menopang kebutuhan ekonomi rumah tangga bahkan dapat meningkatan kesejahteraaan masyarakat sekitarnya. Dengan kegiatan IbM ini sangat membantu pemberdayaan diri ibu-ibu yang menjadi mitra IbM dalam hal pembentukan usaha baru. Dengan demikian ada peningkatan pendapatan yang diperoleh ibu-ibu mitra IbM ini. Kata Kunci: kerajinan flanel, wirausaha, dan internet
KONSEP KESESUAIAN SISTEM ANGGARAN DAN AKUNTANSI KEUANGAN DALAM SISTEM AKUNTANSI UNIVERSITAS Mujilan, Agustinus
Widya Warta No. 01 Tahun XXXIX/Januari 2015
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aims to design a university accounting system based on budget and financial accounting reporting. It focuses on the explanation of the basic handling of accounting systemin higher learning institutes which can accommodate the budget system for financial accounting reporting of non-profit organization. Basically, this research identifies therequirement of system which suits the software generally used to handle accounting processes, such as Excel and Mysql web based. The method applied is the part of SystemDevelopment Life Cycle (SDLC), especially the analysis and design system. The results revealed the concept of accounting coding, budgeting coding, and unit coding to support theautomation system, as well as the database structure, accounting transaction processing and the form of accounting data recording. The process started with the designing of database and table structure, journal, general ledger, financial accounting reporting, and budget reporting. So, this study explained the process of transaction handling to achieve the output of budget and financial accounting reporting.
PEMOTIVASI KNOWLEDGE SHARING MANAJERIAL MELALUI MEDIA INTERNET Mujilan, Mujilan; Purbandari, Theresia
Widya Warta No. 02 Tahun XXXIX/Juli 2015
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study identifies the factors that influence knowledge sharing via internet. The factors are categorized into internal motivation, external motivation, and sharing barriers. It is motivations and barriers that influence the intention of sharing through knowledge sharing attitudes. The data were collected by surveying the lecturers of S-1 Program of Accounting Department in East Java. Hypothesis testing made use of SmartPLS Graph software version 2.0. The results proved that there were factors that significantly influence the attitudes, namely perceived enjoyment in helping others as internal motivation, perceived affiliation as external motivator, and perceived loss of knowledge power as barriers for sharing. The direction of influence for the motivating factor in attitudes was positive and that for the barrier factor was negative. Attitudes had a strong positive influence on the intention of knowledge sharing. But, there was no significant influence of information technology facilities and information technology support on the attitudes of knowledge sharing. This means that there were characteristics of knowledge sharing in the context of managerial information in the lecturers of S-1 Program of Accounting Department. Some non-significant motivating variables indicated that there were unique characteristics of the respondents which might be different from those of other respondents.
PENGARUH KAPABILITAS DINAMIS, IMPLEMENTASI SAP BERBASIS AKRUAL, KUALITAS SDM TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rustiyaningsih, Sri; Mujilan, Mujilan
Widya Warta No. 02 Tahun XLIII/Juli 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

This study aimed to examine the effect of dynamic capabilities, accrual-based SAP implementation, and quality of human resources on the quality of local government financial reports. The samples in this study were employees in the regional apparatus organization (OPD) ofMadiun City that are directly related to the use and presentation of financial statements, namely the authority of the budget user, to the agency/office, employees in the accounting and finance division (treasurer). The sampling technique used purposive sampling with employee criteria in Madiun City OPD directly related to financial reporting, namely budget users, cusa budget users, treasurers, and the accounting department. The tests used multiple regression and path analysis.The results showed that dynamic capabilities, accrual-based SAP implementation and HR quality significantly influence the quality of financial statements. Dynamic capability has a direct effect on the quality of financial statements and is also proven to have an indirect effect on the quality of financial statements through the implementation of accrual-based SAP. Testing the variable elements of dynamic capabilities, and the results of learning capabilities and sensing capabilities affect the financial statements.
PENGARUH STRUCTURAL ASSURANCE DAN PERCEIVED REPUTATION TERHADAP TRUST PENGGUNA INTERNET DI SISTEM E-COMMERCE Hendratmo, Yoseph Kus; Purbandari, Theresia; Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 1, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris mengenai faktor-faktor yang mempengaruhi kepercayaan (trust) pengguna internet dalam bertransaksi e-commerce. Sampel dalam penelitian ini adalah pengguna internet yang pernah bertransaksi lewat e-commerce yang berlokasi di Jawa Timur. Hasil dari analisis regresi berganda dengan SPSS versi 17 menunjukan bahwa variabel structural assurance berpengaruh terhadap trust e-commerce, sedangkan perceived reputation tidak berpengaruh signifikan terhadap trust e-commerce. Hal ini berarti structural assurance berpengaruh terhadap trust e-commerce namun demikian perceived reputation belum dirasakan mampu mendorong trust e-commerce.
MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK Candra, Ricki; Wibisono, Haris; Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 1, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Moderniasasi administrasi perpajakan merupakan salah satu cara pemerintah untuk meningkatkan kepatuhan wajib pajak. Masalah yang timbul apakah modernisasi ini dapat benar-benar meningkatkan kepatuhan wajib pajak. Tujuan penelitian ini adalah membuktikan pengaruh modernisasi administrasi perpajakan. sudut pandang penelitian ini adalah melihat dari sisi petugas pajak terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah petugas pajak di KPP Pratama Kota Madiun. Sampel pada penelitian ini sebanyak 42 orang yang bekerja di bagian pengolahan data dan informasi, pelayanan, penagihan, pengawasan dan konsultasi, pemeriksa, serta ekstensifikasi. Bagian-bagian tersebut dipilih sebab menangani langsung pelayanan kepada wajib pajak, sehingga diperkirakan dapat mengetahui tingkat kepatuhan wajib pajak. Teknik pengambilan sampel adalah purposive sampling. Hasil dari analisis regresi berganda dengan SPSS 17.00 menunjukan bahwa variabel struktur organisasi dan kualitas layanan berpengaruh positif terhadap kepatuhan wajib pajak. Sedangkan variabel fasilitas layanan dengan teknologi informasi dan kode etik tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Hal ini berarti sistem administrasi perpajakan berpengaruh terhadap kepatuhan wajib pajak namun demikian Fasilitas layanan dengan teknologi informasi dan kode etik belum dirasakan mampu mendorong kepatuhan wajib pajak.
Co-Authors Candra, Ricki Handayani, Dwi Handayani, Dwi Hardianto, Syaddah Hariani, Dinar Hendratmo, Yoseph Kus Himawan, Ricky Sendi Intan Immanuela Intan Immanuela Krisnawati, Andris Mahesti, Febrijani Sri Mongilala, Maria Stella Mukti, Rhyza Rahma Muryati, Ninik Ningtias, Ariati Winda Pertiwi, Desi Prasetyo, Dedy Tri Purbandari, Theresia Purbandari, Theresia Purbandari, Theresia Purbandari, Theresia Purbandari, Theresia Putra, Erick Pradhika Rubiantoro, Surya Agung Rustiyaningsih, Sri Rustyaningsih, Sri Setiawan, Andik Sri Rustiyaningsih Theresia Purbandari Wibisono, Haris Wibisono, Haris Yuwani, Dhita Rizkya