Claim Missing Document
Check
Articles

Found 37 Documents
Search

EKSISTENSI EARNINGS MANAJEMEN DALAM HUBUNGAN AGEN – PRINSIPAL Denies Priantinah
Jurnal Pendidikan Akuntansi Indonesia Vol 6, No 2 (2008): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.718 KB) | DOI: 10.21831/jpai.v6i2.931

Abstract

-
Development of Accounting E-Module to Improve Students' Critical Thinking Ability Ahmad Fadhil Imran; Denies Priantinah; Ismi Solikhatun
Journal of Educational Science and Technology (EST) Volume 8 Number 1 April 2022
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/est.v8i1.24109

Abstract

This study aims to develop an electronic accounting module with a feasible and effective problem-solving approach to improve students' critical thinking skills in distance learning. This Research and Development (RnD) use the Borg & Gall development model. The feasibility test was carried out by the material, media and teachers as well as students with a pretest and posttest to determine its effectiveness. Data were analyzed using the N-Gain test, Prerequisite Test in the form of normality and homogeneity, including Independent t-test to test the hypothesis. This research produces an accounting e-module product that can be accessed using a flipped book application. This product is declared feasible and effective to improve students' critical thinking skills at SMK Negeri 1 Makassar. The results of the effectiveness test by calculating the N-Gain showed the average value of the experimental class was 56.80, while the average value of the control class was 28.77. The results of the independent t-test analysis also yielded sig values. (2-tailed) <0.05, so the conclusion is that there is a difference in students' critical thinking skills between the experimental class that uses the product and the control class that does not use the product.
Pembuatan Barcode Produk Industri Meubel dan Furniture untuk Mendukung Ekspor Produk Ber-Sertifikat Legalitas Kayu Rahmanta Setiahadi; Denies Priantinah S; Djoko Setyo Martono
JURNAL DAYA-MAS Vol. 6 No. 2 (2021): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i2.72

Abstract

Timber Legality Certificate is to meet the requirements of the legality of timber for the forest industry. Application of timber legality verification system allows Indonesia opened wider timber market, especially European market, through the signing of the Voluntary Partnership Agreement (VPA) in September 2013. The forestry industry, timber legality certificate must fulfill in order to be able to do eskport product. Must to get the V-legal documents in any export activity forestry product timber legality certified consequences must be applied to production management system and marketing system. The research objective is to create a system of production information via barcode for small industries that already have a certificate of Timber Legality. The results showed that the ability to prepare the production and marketing of information systems to support the administration of V-legal documents in the export activities for small industries, a serious problem in meeting the document export goods. Therefore, barcode software development program to help solving the problems facing SMEs in the furniture industry and furniture administrating V-legal documents.
Hambatan Pembelajaran Berbasis Web di Indonesia Ismi Solikhatun; Denies Priantinah
Edunusa: Journal of Economics and Business Education Vol. 1 No. 1 (2021): April
Publisher : Edunusa: Journal of Economics and Business Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.084 KB)

Abstract

The study aims to highlight opportunities and implementation of web-based learning barriers in Indonesia. The study is a systematic review. The stage of this study uses Chitu Okoli model where the stage is planning, selection, extraction, and execution stage. Web-based learning offers great opportunities to gain access for unlimited learning, flexibility, using collaborative learning, visual language that is more interesting, integrates a variety of learning, increases the ability of independent learning, facilitates control of student activities, and saves lower costs. Nevertheless, web-based learning has challenges. In Indonesia, web-based learning lack of economic gap, iliteracy digital, difference in school infrastructure, teacher competencies, learning environments, student motivation, curriculum and the role of government as policy makers in providing regulation and policy. Although new cultural learning arises from formal and informal learning in the online (web) world, it does not directly negate traditional school-based learning. The results study are expected to be used as consideration of policy makers in making regulations and rules about web-based learning and making a curriculum that is adapted to biases and opportunities.
FINANCIAL DISTRESS DURING THE PANDEMIC: DO FINANCIAL LITERACY AND FINANCIAL COPING BEHAVIOR MATTER? Ratna Candra Sari; Denies Priantinah; Mimin Nur Aisyah; Annisa Ratna Sari; Patriani Wahyu Dewayanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.09.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i09.p12

Abstract

The COVID-19 pandemic is not only related to health problems but also related to life problems across multi-dimensional aspects including economic aspects. The pandemic has led to recession and financial distress for vulnerable groups. The current phenomenon shows that teenagers have a low level of financial literacy and are a psychologically vulnerable group. This study aims to: first, examine the effect of financial socialization agents, which have the potential to impact the level of financial literacy in teenagers. The second objective was to examine the effect of financial literacy on financial emergencies during the pandemic. The extent of the financial distress has a negative impact on the health and performance of the students (not attending classes and poor academic performance). The third goal of this research is to examine the effect of financial literacy and financial distress on coping behaviors. This study used 206 respondents. Hypothesis testing with structural equation modeling using Partial Least Squares (PLS). Based on the results of the factor analysis test, parents and family, people other than parents (teachers and financial professionals), and formal education are the financial socialization agents that affect financial literacy. The results of this study find empirical evidence that financial literacy has a negative impact on financial distress, and that financial literacy has a significant negative impact on financial distress, both directly and through coping behaviors. Implications and suggestions for future research are also suggested.
Penerapan Sistem Informasi Raport Online Ayu Desy Pangastuti; Denies Priantinah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 7 No. 1 (2019)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v7i1.16488

Abstract

Technological advancements make it easy for everyone related to the ease of getting and managing information. One concrete example is the development of the internet which has become an icon of technological development. Especially in the era of education 4.0, internet plays a very important role in the education process. In the education era 4.0 educators and students are required to be able to integrate technology in every educational activity. One application of technology in education today is the existence of a system of information on report cards based on the internet or what we are familiar with online report cards. This research is a literature study that aims to collect information relating to the use of online report card information systems that are applied by several schools. The results obtained from this literature study are online report cards that make it easy for educators to process student value data that can be accessed by both students and parents.
Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital Denies Priantinah; Ratna Candra Sari; Patriani Wahyu Dewanti; Arin Pranesti
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.25769

Abstract

Purpose: This research aims to develop instruments to measure start-up funding assessments. The dimensions of measuring funding and Investment readiness consist of eight dimensions adopted from the investment guide. Methodology/approach: This research is based on solving specific problems by improving the instructional design process and developing new models, tools and procedures regarding Investment readiness instruments as guidelines for assessing start-up funding readiness in the digital economy era. An investment readiness instrument is advanced by holding a Focus Group Discussion (FGD) with experts in start-up investment. Findings: The results of this study contribute to developing an investment readiness instrument as a guideline for assessing start-up funding readiness for the start-up. Practical implications: The practical implication of this research is that investment readiness instruments can assist start-ups in assessing financial and non-financial performance, which is helpful for funding applications and start-up financing. Originality/value: This research has social implications for investors and creditors in order to make relevant decisions regarding investment and funding for start-ups.
FACTORS OF INVESTOR BEHAVIOR IN SHARIA STOCK: A THEORY OF PLANNED BEHAVIOR PERSPECTIVE Priantinah, Denies; Dewanti, Patriani Wahyu; Novitasari, Budi Tiara; Sari, Ratna Candra
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.17332

Abstract

This study aims to investigate the impact of attitude factors on behavior through investor intentions, subjective norms, behavior, religiosity, religious events, behavioral control, and profit maximization. These factors were analyzed for their influence on investment behavior in Islamic stocks mediated by investor intentions. This research is a type of quantitative research using primary data. The data collection is carried out on respondents with stock accounts for transactions. This research included 42 participants who are investors actively engaged in trading stocks on the Indonesia Stock Exchange and possess a stock account. The selection of investor respondents is expected to reflect accurate decisions in the investment decision-making process. Data was obtained through a research instrument in the form of a questionnaire designed to accommodate the variables to be studied—data analysis using PLS with Structural Equation Analysis (SEM). The results show that subjective norms, religious factors, religious holidays, and profit maximization separately influence investor behavior through investor intentions. Also, this study found that personal criteria do not affect investor intentions, and behavioral control influences investor behavior. This study contributes theoretical implications to augment the literature on investor behavior in Shariah-compliant stocks. Furthermore, it provides practical implications as insights to aid investors in making decisions regarding Sharia-compliant stocks
Peningkatan Resiliensi Petani Milenial Sleman Melalui Pendampingan Literasi Keuangan Mustikawati, RR. Indah; Priantinah, Denies; Sari, Ratna Candra; Astuti, Vera; sayekti, Fitria Ningrum
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i6.952

Abstract

Financial literacy is an important skill that supports the welfare of the community, especially millennial farmers in Sleman, Yogyakarta. The low level of financial literacy among farmers hinders their access to financial services and effective farm business management. Therefore, a financial literacy education program is needed to improve their resilience. This research aims to improve the financial knowledge and record-keeping skills of millennial farmers in Sleman through financial literacy mentoring, and to encourage them to have better access to finance. The program was implemented through a participatory approach involving 24 farmers from various agricultural backgrounds. The methods used include lectures and hands-on practice in making simple financial reports using Microsoft Excel. This activity began with problem identification through Focus Group Discussion (FGD) and continued with training. The results of the activity implementation showed an increase in participants' understanding of the importance of financial literacy. The farmers were able to prepare simple financial statements and understand the process of cost identification and cost of goods sold calculation. The majority of participants expressed satisfaction with the training provided. Implications This financial literacy program has a positive impact in improving the financial knowledge and skills of millennial farmers in Sleman. With improved financial literacy, it is expected that farmers can better manage their businesses, improve their welfare, and contribute to the growth of the agricultural sector in Indonesia.ABSTRAKLiterasi keuangan merupakan keterampilan penting yang mendukung kesejahteraan masyarakat, terutama petani milenial di Sleman, Yogyakarta. Tingkat literasi keuangan yang rendah di kalangan petani menghambat akses mereka terhadap layanan keuangan dan pengelolaan usaha tani yang efektif. Oleh karena itu, diperlukan program pendidikan literasi keuangan untuk meningkatkan resiliensi mereka. Penelitian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pencatatan keuangan petani milenial di Sleman melalui pendampingan literasi keuangan, serta untuk mendorong mereka memiliki akses keuangan yang lebih baik. Program ini dilaksanakan melalui pendekatan partisipatif dengan melibatkan 24 petani dari berbagai latar belakang pertanian. Metode yang digunakan mencakup ceramah dan praktik langsung dalam pembuatan laporan keuangan sederhana menggunakan Microsoft Excel. Kegiatan ini dimulai dengan identifikasi masalah melalui Focus Group Discussion (FGD) dan dilanjutkan dengan pelatihan. Hasil pelaksanaan kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya literasi keuangan. Para petani berhasil menyusun laporan keuangan sederhana dan memahami proses identifikasi biaya serta perhitungan harga pokok penjualan. Mayoritas peserta menyatakan kepuasan terhadap pelatihan yang diberikan. Implikasi Program literasi keuangan ini memberikan dampak positif dalam meningkatkan pengetahuan dan keterampilan finansial petani milenial di Sleman. Dengan peningkatan literasi keuangan, diharapkan petani dapat mengelola usaha mereka dengan lebih baik, meningkatkan kesejahteraan mereka, serta berkontribusi pada pertumbuhan sektor pertanian di Indonesia.
The Role of Education as a Moderator in the Relationship Between Financial Literacy and Social Environment on Gen Z Consumption Behavior in the Special Region of Yogyakarta Indah Sari; Denies Priantinah
International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Vol. 3 No. 1 (2025): International Journal of Education, Language, Literature, Arts, Culture, and So
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/ijellacush.v3i1.1297

Abstract

This study aims to determine the role of education as a moderation variable in the relationship between financial literacy and social environment on the consumption behavior of Gen Z in the Special Region of Yogyakarta. The research method used is a quantitative approach with a descriptive quantitative method. The study sample consisted of 400 Gen Z respondents aged 14-29 years, selected using purposive sampling through questionnaires. Data analysis was conducted using Partial Least Square (PLS) with Structural Equation Modeling (SEM) through the SmartPLS 4.0 application. The results showed that financial literacy significantly influences consumption behavior (p-Value 0.001 < 0.05), while the social environment does not have a significant influence (p-Value 0.105 > 0.05). Additionally, education does not moderate the relationship between financial literacy and consumption behavior (p-Value 0.635 > 0.05) or the relationship between the social environment and consumption behavior (p-Value 0.244 > 0.05).