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All Journal Jurnal Pendidikan Akuntansi (JPAK) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal PAJAR (Pendidikan dan Pengajaran) PEDAGOGIK : JURNAL PENDIDIKAN Jurnal Akuntansi Bisnis Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi dan Akuntansi Jurnal Akuntansi
Nurul Fauziyyah
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementasi MBKM pada Program Studi Akuntansi di Perguruan Tinggi Indonesia Mariska Nur Hanifah; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.614

Abstract

One of the most important aspects of life is education. The achievement of educational goals and the effectiveness of the learning process is truly supported by the curriculum. The curriculum ought to be adapted to the needs and developments of the times. The Ministry of Education and Culture launched the MBKM curriculum with the aim of encouraging students to master various scientific fields and practical opportunities that are useful for entering the world of work. This study aims to examine the understanding and readiness of Accounting Study Program students in implementing MBKM and provide an overview of the process of implementing MBKM policies in Indonesian Universities. This research is a literature study that analyzes and examines previous research, books, and data from credible sources. The data analysis method used in this research is descriptive qualitative analysis. The results of the study show a positive understanding of students regarding the policies, functions, and benefits obtained (outcomes) in the implementation of “Merdeka Belajar Kampus Merdeka” (MBKM) in the Accounting Study Program. Nonetheless, the process of implementing the MBKM Program certainly did not run smoothly without obstacles. By identifying these obstacles it can be used as an evaluation tool to improve the implementation of the MBKM program in the future.
Kecakapan Soft Skill dan Hard Skill bagi Akuntan Profesional dan Andal Fitria Auldri Desiana; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.615

Abstract

In the 4.0 era, individuals must present new skills in all activities carried out. Forms of skills that are needed at this time are soft skills and hard skills. This study was conducted with the aim of providing an overview and persuasion that an accountant must create a character in his field through mastery of competence and mastery of supporting soft skills and hard skills in order to be able to carry out his profession professionally and reliably. The capability of accountants regarding soft skills and hard skills must be developed in order to help wisely respond to problems that arise suddenly in the world of work and provide a comprehensive solution to these problems armed with the competencies and skills of the soft skills and hard skills they have. To overcome it, an analysis needs to be carried out to find out what and how important a person's capabilities are in the world of work. This study uses literature review methods. The results found that accounting students or an accountant need to have soft skills and hard skills including future skills so they are not eliminated in the world of work and can compete with other workers.
Transisi Akuntansi Menuju Digitalisasi Anjeli Saputri; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.632

Abstract

The issue of the end of accounting in the digital era will threaten the existence of the accounting profession itself. The purpose of this study is to provide an overview of the accounting transition process towards digitization both in terms of profession, work assignments, learning process, and other related matters. As well as the strategy of the accounting profession in the digital era. The research method uses descriptive qualitative methods with interview data collection techniques involving accountant educators and accounting students from various public and private universities in Indonesia. The results of this study indicate that digitalization requires the accounting profession to adapt itself to the digital era. The role of the accounting profession, which is no longer focused on journalizing as it used to be, requires them to prepare themselves more maturely to face their main competitors, namely technology and programmers. Currently, at the tertiary level, learning information systems in the accounting major is urgently needed by simultaneously increasing the number of case studies to train creative thinking in decision making to prepare prospective accounting professions in the digital era.
ETIKA KOMUNIKASI PESERTA DIDIK DIGITAL NATIVES MELALUI MEDIA KOMUNIKASI ONLINE (WHATSAPP) KEPADA PENDIDIK: PERSPEKTIF DOSEN Nurul Fauziyyah
PEDAGOGIK : JURNAL PENDIDIKAN Vol 6, No 2 (2019)
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.028 KB) | DOI: 10.33650/pjp.v6i2.750

Abstract

This study aims to investigate the relationship between the ages of educators in several generations such as baby boomer, x generation, y generation, z generation, and alpha generation, classified into baby boomers, digital immigrants, and digital natives, with the communication ethics of students who incidentally as digital natives through online communication media (whatsapp). This study is a survey study conducted by distributing online research questionnaires through Google form to educators, especially lecturers from various regions and universities in Indonesia. The total of 219 educators participated in this study. Based on the results of a simple correlation test (r) using the Pearson method (Product Moment Pearson), it was found that there was a weak relationship between the age of educators and the communication ethics of students via whatsapp and the direction of the relationship was negative because the value of r was negative. These results indicate that there are other things that have relationship with students' communication ethics with educators.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Amita Zakiyatun; Siti Khomsatun; Ilham Ramadhan Ersyafdi; Fitria Ulfa; Muhammad Aras Prabowo; Habsyah Fitri Aryani; Nurul Fauziyyah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
Accounting Student Ethics Based on Gender Nurul Fauziyyah; Alviansyah Sugama
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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

Abstract

This research aims to provide a comprehensive analysis of ethical behavior exhibited by accounting students, with a focus on gender differences. The study involved an online survey of 124 accounting students from various universities in Indonesia, both public and private. The results of data analysis using an independent t-test indicated that there were no significant differences in the ethical behavior of accounting students based on gender. The implications of this research are significant in the context of accounting and business education in Indonesia. These findings indicate gender equality in the ethical behavior of accounting students. Therefore, accounting education can maintain a balanced approach in teaching accounting ethics without overly emphasizing gender differences. Students need to continue fostering the development of ethical character throughout their studies, not only in ethics courses but also in the general curriculum. Furthermore, this research can serve as a foundation for further studies that explore other factors influencing the ethical behavior of accounting students in Indonesia. The results are expected to support gender equality in accounting practices and education in the country, creating a more ethical and professional business environment. Keywords: Ethics, Gender, and Accounting Student
Co-Authors Alviansyah Sugama Amita Zakiyatun Anjeli Saputri Ersyafdi, Ilham Ramadhan Fitria Auldri Desiana Fitria Ulfa Fitriah Ulfah Habsyah Fitri Aryani Hudri Ahmad Hudori Mariska Nur Hanifah Muhammad Aras Prabowo Sintia Nur Afifah Siti Khomsatun