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PENGARUH KECERDASAN INTERPERSONAL TERHADAP PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL INTERVENING PADA SISWA JURUSAN AKUNTANSI Dina Fahma Sari; Sawitri Dwi Prastiti
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 2 (2012): Edisi September
Publisher : Universitas Negeri Malang

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Abstract: This research examines the influences of interpersonal intelligence on accountingÂ comprehention which self confidence as intervening variable on studentâs accounting Â in SMK Muhammadiyah 1 Pasuruan. The design of this research is explanatory. The variables are interpersonal intelligence (X), self confidence (Z) and an accounting comprehention (Y). The population is amounting 63 students including class X, XI, XII Accounting departement, while the number of samples taken 39 students. Sampling method uses a proportional random sampling. Data collection uses questionnaires. Data analysis Â uses path analysis. The results of the reseach showed that interpersonal intelligence influences the accounting comprehention by self confidence as intervening variable. Abstrak: Penelitian ini menguji pengaruh kecerdasan interpersonal terhadap pemahaman akuntansi dengan kepercayaan diri sebagai variabel intervening pada siswa jurusan akuntansi SMK Muhammadiyah 1 Kota Pasuruan. Rancangan penelitian ini merupakan penelitian eksplanasi. Variabel penelitian yang digunakan adalah kecerdasan interpersonal (X), kepercayaan diri (Z) dan pemahaman akuntansi (Y). Populasi penelitian adalah seluruh siswa kelas X, XI, XII jurusan Akuntansi yang berjumlah 63 siswa sedangkan sampel yang diambil berjumlah 39 siswa. Teknik pemilihan sampel menggunakan Propotional Random Sampling. Teknik pengumpulan data menggunakan kuisioner. Analisis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil dari penelitian menunjukkan bahwa kecerdasan interpersonal berpengaruh terhadap pemahaman akuntansi dengan kepercayaan diri sebagai variabel intervening. Â

PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR Nathasya Aditya Wardiana; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial management

PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR Siska Nurhayati; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals. Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2008 until 2012 with total observations of 819 firm-years. Multiple regression is used for hypotheses testing. The results show that there is no significant effect of mandatory rotation of audit firm on audit quality. Audit firms and auditee can be considered well known of PMK 17/PMK.01/2008. Then audit tenure and audit firms reputation have significant effect to audit quality. Audit tenure can be consedered increase competencies of auditor, while the audit firms reputation that affiliated with big 4 firms probably has well integrity.Keywords: mandatory rotation of audit firm, audit tenure, audit firms reputation, audit quality

Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa Muhammad Nur Aziiz; Sawitri Dwi Prastiti
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Abstract: The principle of accountability in governance is the principle that guarantees that the government is responsible for a series of designed programs. The implementation of the principle of accountability can increase public confidence in the government. This study aims to explain the influence of village officials' competence, utilization of information technology and the Government's Internal Control System (SPIP) on the village fund accountability. The data was collected through questionnaires distributed to 44 village officials (who experience managing village finance for at least one year) and analyzed using regression. The results of this study indicate that the competence of village officials, the use of information technology and SPIP affect the accountability of village funds. The practical implication of this study for government officials is to improve the competence of village officials through Siskeudes training and optimize the use of information technology. Theoretically, financial accountability in the public sector can also be explained through compliance theory and ethical concepts.Abstrak: Prinsip akuntabilitas dalam tata kelola pemerintahan adalah prinsip yang menjamin bahwa pemerintah bertanggungjawab atas serangkaian program yang berada di bawahnya. Terlaksananya prinsip akuntabilitas dapat meningkatkan kepercayaan publik terhadap pemerintah. Penelitian ini bertujuan menjelaskan pengaruh kompetensi aparat desa, pemanfaatan teknologi informasi dan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas dana desa. Data penelitian dikumpulkan melalui angket yang disebarkan ke 44 aparat desa dan dianalisis menggunakan regresi. Aparatur desa yang menjadi sampel penelitian dipilih untuk mereka yang telah berpengalaman mengelola keuangan desa sekurang-kurangnya selama satu tahun. Hasil penelitian ini menunjukkan bahwa kompetensi aparat desa, pemanfaatan teknologi informasi dan SPIP berpengaruh terhadap akuntabilitas dana desa. Implikasi praktis hasil penelitian ini bagi aparat pemerintahan adalah untuk meningkatkan kompetensi aparat desa melalui pelatihan Siskeudes dan mengoptimalkan pemanfaatan teknologi informasi. Secara teoritis, akuntabilitas keuangan sektor publik dapat pula dijelaskan melalui teori kepatuhan dan konsep etika.

MAMPUKAH TAM MENJELASKAN FAKTOR-FAKTOR DALAM PENGGUNAAN SIPEJAR? Ani Wilujeng Suryani; Ika Putri Larasati; Sri Pujiningsih; Sawitri Dwi Prastiti
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 1 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i1.58844

Dalam rangka untuk memberikan kesempatan belajar yang lebih bermakna dan berkualitas bagi peserta didik, perguruan tinggi secara kontinu terus memanfaatkan perkembangan teknologi. Salah satu contoh yaitu, adanya penggunaan e-learning dalam proses pembelajaran yang memberikan beragam kemudahan bagi pendidik dan peserta didik. Penelitian ini bertujuan untuk menginvestigasi kebermanfaatan platform SIPEJAR yang digunakan oleh mahasiswa dalam mengakses konten pembelajaran yang telah dikembangkan pada mata pelajaran Pengantar Akuntansi. Penelitian ini dibingkai dalam model Technology Acceptance Model (TAM). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanasi. Penelitian dilakukan terhadap 182 mahasiswa Universitas Negeri Malang yang diambil secara acak. Pengambilan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan Smart-PLS. Hasil penelitian menunjukkan bahwa computer self-efficacy berpengaruh positif signifikan tehadap perceived ease of use, perceived usefulness, dan attitude. Selanjutnya, perceived ease of use berpengaruh positif terhadap perceived usefulness dan usage. Perceived usefulness juga berpengaruh positif signifikan terhadap attitude dan usage. Namun, attitude tidak berpengaruh terhadap usage, begitupun perceived ease of use terhadap attitude. Dengan demikian, diperlukan peran pendidik yang lebih maksimal dalam memanfaatkan SIPEJAR, sehingga pembelajaran lebih interaktif dan kreatif. Kata kunci: Computer self-efficacy, Percieved ease of use, Percieved usefulness, Attitude, Usage

The Effect of Investment Policy, Funding Policy, and Asset Management on Firm Value Syntia Cipta Ningrum; Sawitri Dwi Prastiti; Yohanes Sri Guntur
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p001

Purpose: This study aims to explain the effect of investment policy, funding policy, and asset management on firm value. The theory used to explain the relationship between variables in the research model is agency theory.Method: Data was collected from 65 samples of mining sector companies listed on the Indonesia Stock Exchange between 2015 and 2019. Using panel data, this study used panel regression analysis to explain the relationship between variables.Findings: The test results indicate that investment policy and funding policy do not affect firm value. Asset management has a significant positive effect. The effect of asset management on firm value also confirms agency theory.Originality/ValueThis study used a research sample of mining sector companies for the 2015-2019 period which faced pressure in the form of falling demand for Indonesian mining commodities in the world market and issues of environmental damage. The financial condition of the mining sector in the research period generally experienced financial difficulties due to these pressures.

The Effect of Carbon Emissions Disclosure on Real Earnings Management with Financial Distress as a Moderating Variable Fathan Abrar Abdalla; Nujmatul Laily; Helianti Utami; Sawitri Dwi Prastiti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 1, September 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i1.59965

Using financial distress as a moderating variable, this study sought to ascertain the relationship between a company's actual earnings management procedures and its corporate responsibility in declaring carbon emissions in Indonesia. The company's financial statements reports and sustainability reports are used in this study to evaluate the values of the variables under investigation. The exploratory quantitative technique is used to offer the test findings discussed in this study. Companies in the energy sector sub-industry that are listed on the Indonesia Stock Exchange for the 2019–2023 period make up the research sample. The Purposive Sampling method was employed in the sample determination process. The study's findings demonstrate that actual earnings management procedures are not much impacted by a company's disclosure of carbon emissions. Moreover, the poor financial condition of the company cannot moderate the influence of carbon emission disclosure on real earnings management. The disclosure of carbon emissions by companies is carried out as a manifestation of their responsibility towards the environment and the encouragement from society, particularly stakeholders, to maintain the company's image. The level of financial difficulty of the company is also not a driving factor for companies that disclose good carbon emission reporting to engage in earnings management practices. Companies are more likely to avoid social conflicts and political pressure in their carbon emission disclosure reporting. The presence of government regulations also plays a role, prompting companies to simultaneously prioritize non-financial reporting such as carbon emission disclosures to avoid disciplinary sanctions from the government and social pressure from the community. Companies that are financially struggling tend to not participate in good environmental disclosures, as they are more concerned about the loss of their resources than before. The implications of this research play an important role for stakeholders and the government to pressure companies to avoid earnings management practices and prioritize non-financial reporting such as carbon emission disclosure as a form of social responsibility

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