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Pengaruh Dimensi Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi saat Perkuliahan Online Yayuk Nurjanah; Eka Puji Anggraeni; Jonathan Van Melle
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 2 (2021): JAS-PT Edisi DESEMBER 2021
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v5i2.462

This study aims to determine the effect of the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and ability, as well as the effect of misuse of information technology on the academic cheating behavior of accounting students during online lectures. The author chooses students of the accounting study program of West Java province as the research subjects. This type of research is a quantitative research. The sample selection technique used purposive sampling, in determining the sample size of 384 samples. The data analysis technique used was multiple linear regression analysis using SPSS version 16 software. The results showed that partially the pressure variable had no significant effect on the academic cheating behavior of accounting students, while opportunity, rationalization, ability and misuse of information technology had a significant effect on fraudulent behavior. academic accounting students. Simultaneously, all independent variables have a significant effect on the academic cheating behavior of accounting students. Keywords: Academic Fraud Behavior, Fraud Diamond (Pressure, Opportunity, Rationalization, and Ability) and Information Technology Misuse

Pengaruh Kecerdasan Emosional, Perilaku Belajar, Dan Motivasi Terhadap Tingkat Pemahaman Akuntansi Dasar Mahasiswa Program Studi Akuntansi Widya Denisa; Yayuk Nurjanah
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 1 (2021): JAS-PT Edisi JULI 2021
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v5i1.446

Accounting students are required to have an understanding of basic accounting skills as well as good and correct accounting concepts such as studying the Introduction to Accounting courses which are given as initial guidelines in exploring other levels of accounting sciences and to support their success in entering the world of work, especially in the accounting field. However, there are still many students who are not able to improve their achievements in the application of basic accounting science, the problem faced by students is the inability to clearly understand what they have learned and unable to solve problems related to the subject. This can happen due to various factors, such as the style of the lecturer in teaching, the lecture system that is not correct, learning behavior, motivation and mental disturbance of students when participating in learning. A student is expected to be able to control and study himself in terms of regulating emotions, motivation to study accounting diligently, and social interaction with his environment. If students are able to control their emotions coupled with good and regular learning patterns and an unyielding attitude in the face of every failure or problem, students will find it easier to make the right decisions, easy to understand what they are learning, especially basic accounting material and to improve achievement and grades. the good one. The purpose of this study was to determine the effect of emotional intelligence, learning behavior, and motivation on the level of basic accounting understanding of accounting study program students. This type of research is quantitative research. The research subjects used by the author are students of the Accounting Study Program at the Bogor Unity Institute of Business and Informatics with a population of 1,302 people, consisting of 988 Bachelor of Accounting and 314 Diploma of Accounting. The data collection in this study used primary data with research instruments using a questionnaire via Google Form which was distributed directly to the research sample through social media as measured by a Likert scale. The sample selection technique used purposive sampling with sampling based on criteria that had been determined by the author with the sampling unit through the Slovin formula totaling 306. The data analysis technique was carried out using Multiple Linear Regression Analysis with the help of SPSS (Statistical Product and Service Solutions) Version 16. The results showed that partially (1) emotional intelligence had a significant negative effect on the level of basic accounting understanding, (2) learning behavior had no significant effect on the level of basic accounting understanding, and (3) motivation had a significant effect on the level of basic accounting understanding. Simultaneously (together) shows that the variables of emotional intelligence, learning behavior, and motivation affect the level of understanding of basic accounting. It can be concluded that motivation has a positive effect on the level of basic accounting understanding, while emotional intelligence has a negative effect on the level of basic accounting understanding and learning behavior has no effect on the level of basic accounting understanding. Students are expected to be able to balance emotional intelligence appropriately coupled with learning behavior that is in accordance with their respective abilities and always encourage themselves to always be enthusiastic and never give up in dealing with various things, especially in learning basic accounting concepts with various existing accounting problems to achieve the goal of understanding and good performance. Keywords: Basic Accounting Understanding Level, Emotional Intelligence, Learning Behavior, and Motivation

Pendampingan Pelaporan Pajak Menggunakan E- Filing Yayuk Nurjanah; Pingky Dezar Zulkarnain; Suci Sri Utami Sutjipto; Shania Gracia
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i1.1300

Ciawi Pratama Tax Service Office (KPP) is an office engaged in taxation for public services with the aim of obtaining revenue in conducting tax reporting activities. The DJPOnline system is an application system built on a web-based basis which was developed as a means where taxpayers can register and report their tax obligations online and can be accessed anywhere. This application is connected in real time with the tax information system that is already running at the Ciawi Pratama Tax Service Office. The purpose of the discussion is to find out tax reporting services andtax reporting procedures online using e-Filing. The purpose oftax reporting online using e-Filing is to assist taxpayers in reporting in real time and can be done anywhere without the need to go to the Tax Service Office.The results of the discussion show that the online tax reporting procedure uses e-Filing to help taxpayers to be able to report their taxes in real time and can be done anywhere without the need to go to the Tax Service Office, with a connected internet network and an active email in the DJPOnline account. . Keywords ; Procedure, Tax Reporting, e-Filing

Pengelolaan Petty Cash Pada PT Multindo Technology Utama Sinta Anggraeni; Ervina Indri Sari; Yayuk Nurjanah
Jurnal Aplikasi Bisnis Kesatuan Vol 1 No 1 (2021): JABKES Edisi Agustus 2021
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v1i1.882

Tujuan dana kas kecil adalah menghindari pembayaran yang tidak ekonomis atas pengeluaran yang jumlahnya relative kecil sehigga petty cash dapat terkoordinir dan mempermudah informasi tentang data petty cash yang terjadi di perusahaan. Untuk itu penelitian ini bertujuan untuk mengetahui sistem pencatatan dan prosedur yang digunakan oleh PT Multindo Technology Utama. Metode penelitian meliputi teknik pengumpulan data yaitu dengan observasi secara langsung dan melakukan wawancara kepada pihak-pihak yang terkait fungsi Administrasi. Adapun analisis data yang digunakan oleh penyusun adalah anlisis deskriptif. Dari hasil penelitian ini menunjukkan bahwa PT Multindo Technology Utama menerapkan metode dana berubah, dalam pengelolaan petty cash tersebut pada dasarnya sudah tepat. Namun, ada beberapa kesalahan menurut penulis dalam pengelolaan petty cash yang tidak sesuai dengan beberapa pendapat yang disampaikan oleh beberapa ahli Akuntansi.

DAMPAK COVID-19 DAN NILAI TUKAR RUPIAH TERHADAP PASAR SAHAM INDONESIA Yayuk Nurjanah; Yuli Anwar
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.275

Penelitian ini bertujuan untuk menginvestigasi pengaruh COVID-19 dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. Model penelitian Regresi Linear Berganda digunakan untuk menguji hipotesis pada penelitian ini. Sampel yang digunakan sebanyak 306 sampel selama periode Maret 2020 sampai dengan Desember 2020. Hasil penelitian ini menemukan bahwa COVID-19 dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. COVID-19 berpengaruh positif dan Nilai Tukar Rupiah berpengaruh negative terhadap indeks harga saham gabungan. Diharapkan hasil penelitian ini dapat menjadi bahan pertimbangan dalam mensosialisasikan dan memperluas pengetahuan dalam berbagai lapisan masyarakat Indonesia. Sehingga pasar modal Indonesia dapat bermanfaat bagi seluruh masyarakat Indonesia.

Pengaruh Kecerdasan Emosonal, Kecerdasan Spiritual dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mauliza Putri Azzahra; Yayuk Nurjanah
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 6 No 2 (2022): JAS-PT Edisi DESEMBER 2022
Publisher : Forum Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/jaspt.v6i2.692

To produce qualified accounting graduates, universities must know what factors influence a student in understanding the material he gets, generally the education system is only centered on intellectual intelligence, it should also be balanced with other intelligences such as emotional and spiritual intelligence. This intelligence is personality intelligence such as how to develop heart intelligence with toughness, initiative, honesty, and adaptability. Some examples in our environment that prove that having brain intelligence alone, or many who have high degrees does not determine success in taking part in the world of work. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on accounting understanding in accounting study program students. This type of research is quantitative research. The research subjects used by the authors are Accounting Study Program students in Bogor with a population of 4,468 people consisting of 3,475 Bachelors in Accounting and 993 D3 Accounting students. The data collection in this study used primary data with research instruments using a questionnaire via Google Form which was distributed directly to the research sample through social media as measured by a Likert scale. The sample selection technique used purposive sampling with sampling based on criteria that had been determined by the author with the sampling unit through the Slovin formula totaling 368. The data analysis technique was carried out using Multiple Linear Regression Analysis with the help of SPSS (Statistical Product and Service Solutions) Version 16. The results showed that partially (1) emotional intelligence had a significant positive effect on accounting understanding, (2) spiritual intelligence had a significant effect on accounting understanding, (3) learning behavior had a significant effect on accounting understanding, and (4) simultaneously showed that the variable emotional intelligence, spiritual intelligence, and learning behavior affect the understanding of accounting. Keywords: Emotional Intelligence, Spiritual Intelligence and Learning Behavior.

Penerapan Profesionalisme Prinsip-Prinsip MSDM Dan Pemasaran Untuk Peningkatan Mutu Sekolah Yayasan Satiahardja Kota Bogor Sujana Sujana; Saefudin Zuhdi; Yayuk Nurjanah
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.1646

Tujuan penyelenggaraan kegiatan Penerapan Profesionalisme Prinsip-Prinsip MSDM dan Pemasaran Demi Mutu Sekolah Yayasan Satiahardja Kota Bogor, Membuat, mengedit, brainstorming, menerapkan dan mengevaluasi pedoman (1) kerja kebijakan dan prosedur kesiswaan (2) kerja kebijakan dan prosedur organisasi (3) kerja kebijakan dan prosedur kepegawaian Sekolah Kemuning. Diharapkan hasil PKM ini dapat dijadikan sebagai acuan dan pedoman bagi kepala sekolah, guru-guru dan tenaga kependidikan pada institusi ini. Keberhasilan dari naskah dokumen harus diketahui dan dipahami oleh seluruh pegawai, untuk itu masing-masing unit melakukan sosialisasi atau pembahasan, secara rutin dan bertahap. Kinerja pengabdian kepada masyarakat (PKM) untuk output yang dihasilkan proyek ini sebesar 94,87%, merupakan angka rasio antara harapan dan kinerja. Kata Kunci: Brainstorming, Kebijakan, Prosedur dan Kinerja

Financial Distress Analysis Using Altman Z-Score, Ohlson, And Fulmer Methods : Empirical Study Of Aviation Sector Companies Listed On The Idx In The Period Of 2018 To 2021 Yayuk Nurjanah; Ade Darmawan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3030

Financial Distress is a condition where a company is unable to meet its current obligations that have matured such as trade debts, short-term bank debts, tax debts, etc. Usually, companies that are indicated to be experiencing financial distress have minimal income, causing the company to be unable to finance its operational costs, therefore, supervision of the financial condition, both from the balance sheet and profit and loss reports, must be carried out by the company to minimize the potential for bankruptcy in the company.The purpose of compiling this thesis is to find out how the Financial Distress analysis is in Indonesian aviation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 using the Altman Z-Score, Ohlson, and Fulmer methods. This study uses secondary data on the companies PT. Air Asia Indonesia Tbk, PT. Garuda Indonesia Tbk, and PT. Jaya Trishindo Tbk with quantitative descriptive analysis techniques.The final results of this study indicate that there are 2 Indonesian Aviation Sector companies that experienced Financial Distress from 2018 to 2021 which were calculated using the Altman Z-Score and Fulmer methods. There is one company, namely PT. Jaya Trishindo Tbk which has no potential to experience Financial Distress in 2019 and 201, but has the potential to experience Financial Distress in 2018 and 2020 calculated using the Altman Z-Score method. And the three companies did not experience Financial Distress when calculated using the Ohlson method. Keywords : Financial Distress , Altman Z- Score , Ohlson, and Fulmer.

Comparative Analysis Of Conventional Banks Financial Performance Before And During The Covid-19 Pandemic: Case Study At Registered Conventional Banks On The Indonesia Stock Exchange In The Period Of 2018 – 2021 Ervina Indri Sari; Fellya Destriliawaty Indah Lestary; Yayuk Nurjanah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3043

The Covid-19 pandemic has had a significant impact on the banking sector, especially conventional banks. This study analyzes the comparison of the financial performance of conventional banks before and during the COVID-19 pandemic in the 2018–2021 period. The type of research used in this study is comparative research with a quantitative research method approach, with the Purposive Sampling sampling technique obtained a sample of 40 conventional banks in the 2018-2021 period. This study uses the CAMEL method to assess the financial health of banks based on the Capital Adequacy Ratio (CAR)), Asset Aspect (Productive Asset Quality (KAP)), Management Aspect (Net Interest Margin (NIM)), Earning Aspect (Return On Assets (ROA) & Operating Costs to Operating Income (BOPO)), and Liquidity Aspect (Loan to Deposit Ratio (LDR)). Data was obtained from financial statements that had been audited and analyzed using the paired t-test and the Wilcoxon signed-rank test. The results showed that there were significant differences in CAR, NIM, ROA, BOPO, and LDR before and during the pandemic, indicating changes in banks' risk management strategies, profitability, and efficiency in the face of crises. However, asset quality (KAP) did not show a significant difference, indicating that banks are still able to maintain stability in credit returns despite economic disruptions. This study has limitations on the scope of the sample which only includes banks listed on the stock exchange and does not consider external factors outside the financial sector. The results of this study provide insight into the resilience of conventional banks in facing economic crises and become a reference for policymakers and financial institutions in strengthening banking stability in the future. Keywords: Financial Performance, CAMEL Method, Covid-19

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