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All Journal Zuriat Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Jurnal Akuntansi Multiparadigma Nuansa Informatika Jurnal Transformatika Jurnal Agro Jurnal Akuntansi Bisnis Accounting Analysis Journal Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education Kultivasi JSSH (Jurnal Sains Sosial dan Humaniora) Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Agrin : Jurnal Penelitian Pertanian Pendas : Jurnah Ilmiah Pendidikan Dasar AFEBI Islamic Finance and Economic Review Journal of Primary Education Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Jurnal Pengabdian Al-Ikhlas Jurnal Rekayasa Infrastruktur Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Al-Bahtsu : Jurnal Penelitian Pendidikan Islam Journal of Research and Educational Research Evaluation Teknika Binawan Student Journal Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Pendidikan Sains dan Komputer JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology e-Jurnal Apresiasi Ekonomi International Journal of Multidisciplinary Approach Research and Science Business and Economic Analysis Journal Educational Management Journal of Vocational and Career Education "Indonesian Journal of Devotion and Empowerment (IJDE) " Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Agrikultura Masyarakat Tani: Jurnal Pengabdian kepada masyarakat Journal of Economic Education Research Journal of Social Economics Empowerment (ROSEE)
Agus Wahyudin
Universitas Negeri Semarang
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HUBUNGAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA MANAJEMEN KEUANGAN PERGURUAN TINGGI Wahyudin, Agus; Nurkhin, Ahmad; Kiswanto, Kiswanto
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.864 KB) | DOI: 10.26905/jkdp.v21i1.1227

Abstract

The pattern of financial management institution had to be accountable as one indicator of university management assessment as a whole. This study examined the management of higher education in terms of the implementation of Good University Governance (GUG). GUG concept was adopted from the concept of good corporate governance. The samples were state universities in Central Java and Yogyakarta using purposive sampling technique. Data analysis used was the Structural Equation Model (SEM) analysis based on Path Analysis. The results showed that GUG directly influenced the Cultural Organization (CO), and Organizational Structure (OS) affected the Financial Management Performance (FMP). However, GUG did not directly influence FMP, OS, and PM (Planning Management). PM and OS were proven not directly influence the FMP. Other evidence found was the indirect effect of GUG to FMP through OS, PM, and CO. The conclusions of this research were GUG would increase CO and OS and would further increase FMP. Thus, universities should consider the implementation of GUG to increase the performance of financial management.
PENGUATAN SISTEM PENGENDALIAN INTERN (SPI) SEBAGAI UPAYA MEMINIMALISIR PRAKTEK TIDAK SEHAT DALAM TATA KELOLA KEUANGAN KOPERASI Wahyudin, Agus; Cahyaningdyah, Dwi; Baroroh, Niswah
Rekayasa : Jurnal Penerapan Teknologi dan Pembelajaran Vol 12, No 2 (2014): December 2014
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/rekayasa.v12i2.10304

Abstract

Pengabdian masyarakat ini dilaksanakan di wilayah Semarang, di Dekopinda Semarang dengan peserta para pengurusdan pengawas Koperasi Berskala Besar yang sudah layak untuk diaudit eksternal dengan tujuan sosialisasi pemberdayaan peran serta fungsi pengawas koperasi se kota semarang. Adanya pelatihan ini diharapkan meningkatnya kualitas Sistem Pengendalian Intern (SPI) Koperasi anggota DEkopinda Kota Semarang agar dapat meminimalisir terjadinya kecurangan (fraud) yang terjadi di koperasi. Selain itu dapat meningkatkan kesadaran pengurus bahwa koperasi membutuhkan peran auditor eksternal guna meningkatkan kredibilitas dan akuntabilitas laporan keuangan yang dibuatnya, terkait adanya kepentingan dari para anggota selaku stakeholder utama dalam badan usaha ini, mengingat tidak semua anggota berperan sebagai pengurus. Sosialisasi ini hendaknya diikuti dengan agenda follow up terkait penguatan Sistem Pengendalian Internal (SPI) Koperasi anggota Dekpinda Kota Semarang. Pengabdian ini dilakukan dengan tujuan untuk memberikan pelatihan teknis mengenai peran Sistem Pengendalian Internal (SPI) agar dapat meminimalisir terjadinya kecurangan (fraud0 yang dilakukan oleh top manajer, para pengurus koperasi maupun para pengawas koperasi. Dengan terciptanya SPI yang baik guna memastikan kegiatan operasional perusahaan berjalan dengan baik dan benar, sehingga membantu meningkatkan kredibilitas laporan keuangan dan secara tidak langsung meningkatkan kualitas dari laporan keuangan itu sendiri.
PENYUSUNAN DAN IMPLEMENTASI SISTEM PELAYANAN PUBLIK SURAT PENGANTAR RT/ RW ONLINE UNTUK MEWUJUDKAN SEMARANG “SMART CITY” Khafid, Muhammad; Wahyudin, Agus
Rekayasa : Jurnal Penerapan Teknologi dan Pembelajaran Vol 16, No 2 (2018): Desember 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/rekayasa.v16i2.17517

Abstract

Every citizen expects that RT / RW cover letter service can be obtained quickly and accurately. However, the expectation of public services such as introducing RT / RW letters sometimes can not be realized. Often the handling of RT / RW cover letters takes days. The purpose of this community service activity is to improve the quality of public service in the form of introductory letter service of RT / RW for the people in need. Specific targets of community service are: (1) establishment of public service system of RT / RW introduction letter online, and (2) implementation of public service system of RT / RW introduction letter online. Based on the results of community service activities, it is concluded that the RT RW online introduction letter application system is one of the alternative solutions for effective citizen administration services, since this system can overcome the difficulties of citizens in obtaining administrative services indefinitely dimensional space and time. The residents welcomed the existence of this RT RW online introduction letter application system, especially for residents of immigrant residents (residents of residential complex). However, for the original villagers, the existence of this system has not been so needed. The majority of the original villagers will not use this online system. Based on feedback on the ease of use of the system and the attractive appearance of this system, it is realized that the system is still a lot of shortcomings, so that future improvements are still needed.
The Effectiveness of Ict Media to Improve Students’ Activities and Science Learning Achievement at Fourth Grade Purwantoro, Ihsan; Wiyanto, Wiyanto; Wahyudin, Agus
Journal of Primary Education Vol 9 No 4 (2020): September 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpe.v9i4.42440

Abstract

This study aims to determine the effectiveness of ICT learning media The Heroes on students’ activities and learning achievement of fourth grade in SDN Tingkir Lor 02 Salatiga. The method was used Quasi Experimental Design with Control Group Pretest-Posttest type. Samples in this study were IVA and IVB class as a control class and an experiment class, respectively. Collecting data was used test to measure learning achievement and observation sheets for student activities during learning process. Data analysis was used independent t-test analysis, one-sample t-test, N-gain test, and simple linear regression using SPSS program. The observation sheets was analyzed using the checklist formula. Based on the analysis data shows the ICT media on the learning process is effective in the improving student activities and learning achievement. According to t-test analysis, experiment class has higher tvalue compare to the control class 0.41. Then, for the simple regression analysis has tvalue 0.848. The last, N-gain score of the experiment and control class was obtained 0.4 and 0.2, respectively, there are including low and medium criteria. Furthermore, due to the observation result, the observation sheet score on student’s activities was 20.4 with good criteria. The use of ICT media The Heroes has a significant effect on students’ activities as well as improving the learning achievement. The results of this study can be used to train students to find new knowledge, to improve their learning achievement, as well as to improve the quality of learning.
PERAN KINERJA LINGKUNGAN DALAM MEMODERASI PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN Abdurrahman; Wahyudin, Agus
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.156

Abstract

This study aims to obtain empirical evidence of the effect of firm size, leverage and profitability on environmental disclosure with environmental performance as a moderator.The population of this research is 91 high-profile companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2016.The sampling technique is purposive sampling and 17 sample companies with a total of 45 units of analysis.The data analysis technique in this study is descriptive analysis and moderated regression analysis to test the hypothesis.The findings in this study indicate that company size, leverage and profitability have no significant effect on environmental disclosure.The moderating variable in the form of environmental performance can only moderate the effect of leverage on environmental disclosure
The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating Chaq, Vida Chusnia; Wahyudin, Agus
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.30274

Abstract

The purpose of this study is to analyze and determine the effect of earnings management, managerial ownership, and firm size on environmental disclosure by environmental performance as moderation. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017 as many as 385 companies were taken as the population in this study. The use of purposive sampling method produced 64 units of analysis from 16 companies. Moderate regression analysis through absolute number differences was applied as a data analysis technique using the IBM SPSS 24 Program. The results of this study indicate that earnings management, managerial ownership, and firm size do not have significant effect on environmental disclosure. In addition, environmental performance does not significantly moderate the effect of earnings management on environmental disclosure and does not significantly moderate the effect of firm size on environmental disclosure. Environmental performance can only significantly moderate the effect of managerial ownership on environmental disclosure. This study concludes that only managerial ownership driven by environmental performance will affect the extent of the company’s environmental disclosure.
The Role of Financial Performance in Increasing Environmental Performance with Firm Size as Moderating Variable Tri Handayani, Elfa Dikah; Wahyudin, Agus
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42093

Abstract

This study aims to analyze and obtain empirical evidence about the effect of profitability and leverage on environmental performance with size as a moderating variable. This research is a quantitative study with data collection technique through documentation in the form of annual financial reports. The population of this study is 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2018. Based on purposive sampling technique were obtained a sample of 65 companies and 195 analysis units. The data analysis technique used is moderated regression analysis (MRA) with IBM SPSS 25 software. This study found a significant negative effect between profitability and leverage on environmental performance and firm size is able to moderate the effect of profitability and leverage on environmental performance. Based on the results, this study concludes that the large company will try to improve their environmental performance when profitability and leverage conditions increase or decrease. Future research is suggested to use the amount of carbon produced, the amount of water used, and the number of work accidents as a measurement of environmental performance. Keywords: Profitability; Leverage; Environmental Performance; Size; Financial Performance
Analyzing Factors Affecting the Behavioral Intention to Use e-Wallet with the UTAUT Model with Experience as Moderating Variable Tusyanah, Tusyanah; Wahyudin, Agus; Khafid, Muhammad
Journal of Economic Education Vol 9 No 2 (2020): December 2020 - Article In Press
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v9i2.44824

Abstract

The objective of the study is to analyze the factors on the behavioral intention to use e-Wallet based on the UTAUT model. The variables are performance expectancy, effort expectancy, social influence, facilitating conditions, and experience as a moderating variable. It is quantitative research. Data were collected by questionnaire and analyzed using SEM-PLS. The population in this study was students of the Faculty of Economics at Universitas Negeri Semarang who have adopted cashless transactions in their payment activities. The population in this study was 4,156 students, with a sample of 365 students. The results of this study show that performance expectancy has a positive and significant effect on the behavioral intention for 18.4 %, Effort expectancy has a positive and significant effect on the behavioral intention for 20.1%, Social influence has a positive and significant effect on behavioral intentions for 22.8 %, Facilitating condition has a positive effect and significant impact on the behavioral intention for 24.7%, Effort expectancy has a positive and significant effect on behavioral intention through experience (moderating 1) for 24.6 %, Social influence has a negative effect and insignificant effect on behavioral intentions through experience (moderating 1) for -4.8 %, and Facilitating condition has a negative and insignificant effect on behavioral intentions through experience (moderating 1) for - 5.3 %.
The Effect of Parent Attachment, Teacher Support, and Learning Motivation on Science Learning Outcomes of Elementary School Students in Kecamatan Gajahmungkur Rusli, Tiffany Shahnaz; Wahyudin, Agus; Lestari, Wahyu
Educational Management Article In Pres 2021
Publisher : Educational Management

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

Abstract

This study aims to obtain evidence concrete about the effect of parental attachment, teacher support, and learning motivation on science learning outcomes of elementary school students. This study uses a quantitative approach. The population of the study was 189 students of class V SDN Gajahmungkur in the academic year 2019/2020 with a sample of 128. The sampling technique used two stage random sampling. The data collection technique used unstructured interview techniques, questionnaires, and documentation. The data analysis technique used descriptive and inferential statistical analysis techniques. The results showed that parental attachment had a significant direct effect of 23.9% on student learning outcomes. Teacher support has a direct effect of 29.9% on students' science learning outcomes and learning motivation has a significant direct effect of 29.1% on science learning outcomes of elementary school students.
The Improvement of Mastering Science Concept and Critical Thinking Skill Through Guided Inquiry Learning Dewi, kustiyanti; Wahyudin, Agus; Putra, Ngurah Made Darma
Educational Management Article In Pres 2021
Publisher : Educational Management

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

Abstract

The purpose of this study is to analyze the mastery of science concept and critical thinking skill through guided inquiry learning as an online learning innovation during the Covid 2019 outbreak. The experimental design used was a quasi experimental design in a nonequivalent control group design. The sample of this research was 138 students from 2 Primary Schools in Semarang City. The technique used for collection data was a performance test with multiple choice and questionnaire. The data analysis technique was the classical assumption test including normality test and heteroscedaticity test as well as hypothesis test including different average test, path analysis, effectiveness test, direct effect test and indirect effect test. The results showed that (1) online guided inquiry learning was effective to improve critical thinking skills, (2) online guided inquiry learning was effective to improve the mastery of science concept, (3) there was a positive effect of guided inquiry learning toward critical thinking skill, (4) ) there was a positive effect of guided inquiry learning toward the mastery of science concept, (5) there was a direct effect of critical thinking skill toward the mastery of science concept, (6) critical thinking skill mediated the effect of guided inquiry learning toward the mastery of science concept. In conclusion, guided inquiry learning is effective and has a direct and indirect positive effect toward critical thinking skill and the mastery of science concept.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Ade Ismail Aep Wawan Irwan Aep Wawan Irwan Agung Yulianto Agus Ariyanto Agus Hermanto Agusmiati, Dini Ahmad Faris Arifianata, Ahmad Faris Ahmad Nurkhin Ajeng Febriyani, Ajeng Ajeng Rizka Riadiani, Ajeng Rizka Aji Sofanudin Aldila Krisnaresanti, Aldila Amin Pujiati Amir Mahmud Anas Anas, Anas Ani Rusilowati Anindya, Marsya Nabila Anisa Septiani Aenul Fajriah Anita, Nur Anna Kania Widiatami ANNE NURAINI Aprilia Diastini Arief Yulianto Arina Fithrona Ariyanto, Dany Ariyanto, Dany Atik Novitasari, Atik Aulia, Shabrina Caesharah Avia Enggar Tyasti, Avia Enggar Azizah, Farinka Nurrahmah Badingatus Solikhah Bajri, Reza Aed Galib Bani, Fajar Ciputra Daeng Bestari Dwi Handayani Bestari Dwi Handayani Betty Natalie Fitriatin Buana, Rastra Buana, Rastra Budiantoro, Risanda Cahyo Budi Utomo Cendrawati, Lena Chaq, Vida Chusnia Citra Bakti, Citra D. C. Bachtiar D. C. Bachtiar, D. C. D. F. Sari D. F. Sari, D. F. Dani Rahman Hakim, Dani Rahman Dedi Ruswandi Dedi Widayat Dewi, kustiyanti Dewi, Retno Kusumo Dhian Dharma Prayuda, Dhian Dharma Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Dikha Kumalasari Dina Tsabitah, Dina Dwi Cahyaningdyah Dwi Harini Dwi Hermanto Eka Susanti Eko Handoyo Elis Khaerunisa Elsa Puspasari, Elsa Endah, Siti Nur Endah, Siti Nur Endang Susilaningsih Etty Soesilowati Eva Indrayani Fachrurrozie Fadhilah Mahanani Saputri Fadhillah, Farhan Fahmi Yusuf Farida Damayanti Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fithrona, Arina Fityan, Yoni Rofiqotul Hanik Ristiana Hardianto, Rio Noverdhi Hardiyanti, Dwi Hardiyanti, Dwi Harini, Dwi Haryadi - Haryono Haryono Hasan Mukhibad Heri yanto Hidayah, Ari Fatihatul Ibrahim, Arief Budi Ibrotul Lailatur Rohmah, Ibrotul Lailatur Ida Maftukhah Imroatus Sholikhah, Imroatus Indah Anisykurlillah Indrajati, Septian Irawan, Dony Irawan, Dony Ismuni, Mutdi Isnarto, Isnarto Isti Hidayah Jarot Tri Bowo Santoso Jati, Kuat Waluyo Joko Sutarto Joko Widodo Kaefahmi, Amhal Kaffah Imanuddin M R Santosa Ketut Sudarma Khairani, Desy Khoiruman Soleh, Khoiruman Khosidah, Nasihotul Kiswanto - Kiswanto, Kiswanto Kustiani - Laksono Trisnantoro Larasati, Hanum Lasmana, Syaiful Andy Lathifah, Najmi Diyana Lina Maulida Linda Wahyu Setianingrum, Linda Wahyu Lisa Pratiwi Listiyowati listiyowati, Listiyowati M Tirtana Siregar, M Tirtana M. Fauzi Maftukin, Ali MAIMUN MUHIBBUDDIN, MOHAMMAD Malihatus Sholihah Maolana, Irfan Margareta, Rinda Sindhi Marini Marini Masrukan Masrukan Masrukhan Masrukhan Masrukhi Masrukhi Maylia Pramono Sari Mega Hemamalini Fournia Gangga Meilani Intan Pertiwi Mira Ariyanti Moch. Lukluil Maknun Muchsin Muchsin Muhamad Aristiyo, Muhamad Muhamad kadapi, Muhamad Muhammad Feriady, Muhammad Muhammad Irfan Janitra, Muhammad Irfan Muhammad Khafid Muhammad Lukman Hanifa, Muhammad Lukman Muhsin Muhsin mungin eddy wibowo, mungin eddy Nastiti Rahayuni Ni’mah, Siti Khoirun Nina Oktarina Niswah Baroroh Nuhaaya, Ailin Nur Khabibah, Nur Nurinnida, Annisa Ocatavianus, William Oktyama, Gandhis Arine Partono Thomas Patmara, Reza Puji Novita Sari Pujiati, Endang Pujiati, Endang purwadi suhandini Purwadi Suhandini Purwantoro, Ihsan Puspitaningrum, Yuliastuty Putra, Ngurah Made Darma Putri, Yuliar Syelvia R. D. Rahmawati R. D. Rahmawati, R. D. Rahayu, Selvia Rahmat Syarifulloh, Rahmat Ramdani, Aditya Rediana Setiyani, Rediana Renaningtyas, Dwi Lestari Rija Sudirja Riswanda Imawan, Riswanda Rizka Fitriani Ronald Sukwadi RR. Ella Evrita Hestiandari Rudianto, Safira Damayanti Ruminta Ruminta Ruminta Rusdarti - Rusli, Tiffany Shahnaz S Martono S. A. Nursaripah S. A. Nursaripah, S. A. S.Martono S.Martono, S.Martono S.Pd. M Kes I Ketut Sudiana . Sabilla, Yassa Sakinah, Syaza Salfira Amalia Listyaningrum, Salfira Amalia Salsabila, Khansa’ Samsudi Samsudi Samsul Rizal Santi Rosniawaty Santoso, Arif Gunawan Sari, Astrid Chandra Septian, Falih Ijlal Setianah, Widi Siswanto, Shantosa Yudha siti hardian Siti Ismuzaroh Slamet Fauzan Sofyan Setiyawan Subagyo Subagyo Sucihatiningsih Dian Wisika Prajanti Sudjarwo, Ragil Sudjarwo, Ragil Sugi Sugi, Sugi Sukandar Sukandar Sukestiyarno Sukestiyarno SUMADI SUMADI Supriyadi Supriyadi Suryaningsih, Devi Sutjiatmo, Bayu Prabowo Suwito Eko Pramono SYARIFUL MUBAROK Tati Nurmala Tati Nurmala Tia Pipit Naovila, Tia Pipit Tri Handayani, Elfa Dikah Tri Suminar Tri Susilo Wahyu Aji Trisni Suryarini Tusyanah Tusyanah Ulum, Muhammad Saiful Umi Muzayanah Usi Meilani Vierke, Intan Maria Lewiayu Wahyu Lestari WARID ALI QOSIM Wasino Wasino Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widodo Widodo Widodo Widodo Widodo, Anung Wiharto, Ega Sih Priyantika Wiyanto - Yoga Yuniadi Yuana Khoirunisa Yulianto, Agung Yuwariah, Yuyun Yuwariah Yuyun Yuwariah Zaenab Zaenab