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All Journal HUMANIKA Jurnal Dinamika Akuntansi Jurnal Rekayasa Sipil dan Lingkungan Accounting Analysis Journal Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education JSSH (Jurnal Sains Sosial dan Humaniora) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Prosiding Seminar Nasional Sains dan Teknologi Terapan Journal of Primary Education Jurnal Teknologi Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Penelitian Tindakan Sekolah dan Kepengawasan EDULEAD: Journal of Christian Education and Leadership Business and Accounting Education Journal Indo-MathEdu Intellectuals Journal Unram Journal of Community Service (UJCS) Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Proceeding of International Conference on Science, Education, and Technology Dedikasi : Jurnal Pengabdian Lentera The Journal of Educational Development
Heri yanto
Parahyangan Catholic University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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The Effect of Good Corporate Governance Mechanism (Managerial Ownership) on Corporate Value with Environmental Performace as An Intervening Variable Esita, Prita; Yanto, Heri
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11556

Abstract

Penelitian ini untuk mengetahui pengaruh tata kelola perusahaan terhadap nilai perusahaan dengan kinerja lingkungan sebagai vaiabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 – 2014. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel perusahaan sebanyak 132 perusahaan. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap komisaris independen, komisaris independen berpengaruh positif terhadap nilai perusahaan.Sedangkan kepemilikan manajerial tidak berpengaruh pada kinerja lingkungan, namun komisaris independen berpengaruh positif pada kinerja lingkungan. Hasil penelitian ini juga menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan. This research  aimed to examine the influence of corporate governance to firm value with environmental performance as intervening variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2014. The sample of this research are 132 companies was taken by using purposive sampling method. This research used path analysis software with AMOS version 21 as the instrument to test the hypotheses. In analysing the data, this research used descriptive analysis and path analysis. The results of this study revealed that managerial ownership, have a positive effect on independent commissioner, independent commissioner with a positive direction also give an effect on firm’s value. Beside, managerial ownership does not have impact to the independent commissioner, and give positive impact to the environmental disclosure. This study also showed that environmental disclosure also give the positive effect on firm’s value.
Determining Factors of The Use of Accounting Information on Small and Medium Enterprises with Good Corporate Governance as An Intervening Variable Mustaghfiroh, Mustaghfiroh; Yanto, Heri
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11995

Abstract

Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan.Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate governance terbukti memediasi pengaruh pendidikan pemilik, umur perusahaan dan skala usaha dalam penggunaan informasi akuntansi pada usaha kecil dan menengah di Kabupaten Kendal. The study aims to determine how the educational influence of the managers, a companys age and scale of the use of accounting information on small and medium enterprises with good corporate governance as an intervening variable. The sample used in this study a number of 250 respondents. Sampling using simple random sampling technique. Data were collected by field survey. The instruments used in data collection was a questionnaire. Analysis of the data in this study using path analysis with AMOS 21. The results showed that the managers education to good corporate governance, business scale and good corporate governance of the use of accounting information revealed positive and significant impact. While the age of the firm and the business scale is not a significant positive effect on good corporate governance. Good corporate governance shown to mediate the influence of managers education, the age of the company and the business scale in the use of accounting information on small and medium enterprises in Kendal.
DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggiyani, Sri Wiwik; Yanto, Heri
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14355

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh tipe industri, independensi komite audit, ukuran perusahaan, rasio leverage (DER), rasio profitabilitas (ROA) terhadap pengungkapan sustaianbility report. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2013. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 26 dari tahun 2009 – 2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Hasil penelitian ini menunjukkan bahwa tipe industri berpengaruh negatif dan signifikan terhadap ukuran perusahaan, selanjutnya tipe industri berpengaruh negatif dan signifikan terhadap rasio leverage, kemudian ukuran perusahaan berpengaruh positif dan signifikan terhadap rasio leverage. Rasio leverage berpengaruh negatif dan signifikan terhadap profitabilitas dan rasio leverage berpengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Juga ukuran perusahaan yang berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. The aim of this study was to obtain empirical evidence of the impact of the type of industry, the independency audit committee, company size, leverage ratio (DER), profitability ratio (ROA) to the sustainability report. The population on this research is all the company that registered in Indonesia Stock Exchange (IDX) on 2009-2013. The sampling technique was conducted using purposive sampling method. Base on this method, obtained the sample of 26 companies since 2009-2013. This research used path analysis software with AMOS version 21 as the instrument to test the hypothese. The result of this research shows that the type of the industry negatively affect and significant to the company size. Next, the type of the industry negatively affect and significant to leverage ratio, then company’s standard positively affect and significant to leverage ratio. Leverage ratio negatively affect and significant to profitability and leverage ratio negatively affect and significant to sustainability disclosure report. Also company’s standard that positively affect and significant to sustainability report.
The Effect of Leverage, Firm Size, Managerial Ownership, Size of Board Commissioners and Profitability to Accounting Conservatism Yuliarti, Dita; Yanto, Heri
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16675

Abstract

Penelitian ini bertujuan untuk menganalisispengaruhleverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas terhadap konservatisme akuntansi.Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia tahun 2011- 2015. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling, sehingga diperoleh 70 unit analisis. Teknik analisis yang digunakan adalah regresi linear berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa variabel leverage dan ukuran dewan komisaris secara positif signifikan berpengaruh terhadap konservatisme akuntansi, sedangkanukuran perusahaan dankepemilikan manajerial tidak berpengaruh signifikan terhadap konservatisme akuntansi. Profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi. Hasil penelitian dapat disimpulkan bahwa konservatisme akuntansi dipengaruhi oleh leverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas. This study aims to determine the effect of leverage, firm size, managerial ownership, board size and profitability to accounting conservatism. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2011-2015. The sample in this study was chosen using purposive sampling method, so obtained by 70 unit of analysis. The analysis technique used is multiple regression with SPSS application. The results showed that the leverage and size of the board of commissioners positively significantly influenced accounting conservatism, while firm size and managerial ownership did not affect accounting conservatism. Profitability has a significant negative effect on accounting conservatism. The results of the study can be concluded that accounting conservatism affected by leverage, size, managerial ownership, boardsize and profitability .  
Charismatic Leadership of Kiai in Developing an Organizational Culture of Islamic Boarding School Hariyadi, Ahmad; Rustono, Rustono; Eko Pramono, Suwito; Yanto, Heri
The Journal of Educational Development Vol 6 No 1 (2018): February 2018
Publisher : The Journal of Educational Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jed.v6i1.20730

Abstract

This research was designed as a case study conducted by collecting data from Islamic Boarding School (Pesantren) Raudlatut Tholibin Leteh and Al-Anwar Sarang. Based on the data from both sites, the analysis was conducted to understand the differences and similarities of both cases as the basis for determining the characteristics of cultural development and typology, the role, the characteristics of kiais charismatic leadership in building the pesantren organization culture. The result of the study shows that the organizational culture developed at Pesantren Raudlatut Tholibin Leteh includes (1) daily activities, such as praying in congregation, studying the Quran, following the pesantren-madrasah, regular and sorogan recitation, and learning; (2) weekly activities include speech training, sorogan Fiqh, Alfiyah study, Fiqh deliberation, tahlil, maulid or manaqib reading, sorogan nahwu, gymnastics,  and English lessons; (3) annual activities, among other things, include the Muharram, Ramadan, Eid al-Fitr, Eid al-Adha celebrations. The organizational culture developed in Pesantren Al-Anwar includes (1) daily activities of the male learners covering the Quran tadarus in each khos, Quran recitation, MGS & MHD school, mudzakaroh mahally, MGS afternoon consultation, study group, Mahad Aly learning, MHD deliberation, Fathul Qorib deliberation, and Fathul Muin deliberation. The daily activities of female learners include Wirdil Lathif, Rothib Al Athos, and sholawat Masyisyiyah reading, as well as Quran recitation, fan Nahwu recitation, MPG deliberation, muhadloroh deliberation, Takhoshush learners recitation, teaching by KH. Maimoen Zubair, teaching by KH. Majid Kamil, fan fiqh study, 41 times Yasin  reading, level discussion, and Fathul Qorib deliberation; (2) the weekly activities for male learners include muhafadhah, dzibaiyyah & khitobiyyah, and sorogan; female learners’ activities include recitation of Yasin fadhilah and Asmaul Husna, as well as Yasin and Burdah recitation, Dibaiyyah, tabligh (training of dawah), Burdah training, math and English courses, muhafadhoh kubro, muhafadhoh tawajjuh (memorizing), Talimul Muta allim, and murojaah learning; (3) the annual activities include  Muharram, Maulud, Ramadan, Idul Fitri, and Eid al-Adha celebrations.
KOMPETENSI INTERNASIONAL AKUNTANSI FORENSIK MAHASISWA AKUNTANSI DI BEBERAPA UNIVERSITAS DI SEMARANG Rizky Garuda Nusantara Bachrul Zakir Hamzah, Muhammad; Yanto, Heri
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6620

Abstract

In the era of globalization accounting graduates equipped with international competencies would have better access to find jobs in other countries. The roles of universities in preparing their accounting graduates are pivotal. The objectives of the study is to identify the contributions of univesities in preparing their graduates to master international competencies of forensic accounting (KIAF). The population of the study are final-year accounting students of all universities in Semarang. By employing multi-stage smpling technique, the study collected 218 data. Moreover, the study used a five-point-Likert-type scale for both variables of accounting course enggagement (KMPA) and KIAF. KMPA was the proxy for measuring the process of accounting education at the university.Descriptive, correlation, and regression analyses were employed to analyze data. Almost all factors of KMPA significantly correlate with factors of KIAF. Canonical analysis shows that covariates of KMPA factors mostly correlate with canonical variable. Almost all factors of KMPA have significant contributions in building students’ competencies of forensic accounting Universities should improve the education processes of accounting to increase the KIAF. Since, the KIAF was measured using students’ perceptions, future research should focus on the impacts of KMPA on real competency of forensic accounting.
The Effect of Problem Based Learning by using Demonstration Method on The Ability of Problem Solving Riswari, Lovika Ardana; Yanto, Heri; Sunarso, Ali
Journal of Primary Education Vol 7 No 3 (2018): December 2018
Publisher : Journal of Primary Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.008 KB)

Abstract

The purpose of this study was to determine the effect of PBL model by using the demonstration method on the problem-solving skills to elementary school students. The study applied quasy experimental research method with pretest-posttest control group design. The population of this study was the fourth grade students of Diponegoro cluster in Kudus, Central Java in the academic year 2017/2018. The samples taken for this study were the fourth grade students of SD 1 Kajeksan and SD 2 Demaan with the total number of 30 students for each school. The sampling technique used in this study was Nonprobability Sampling technique. The data collection technique applied in this study was test in the form of essay, as well as non-test technique which consists of observation and documentation. The data were analyzed by using gain score and t-test. The results showed that there is significant influence of PBL model by using demonstration method to student problem solving ability, this is supported by N-Gain result = 0.59 that is categorized as medium category. Then, pretest-posttest results of problem-solving ability by using PBL model with the demonstration method were tvalue = 7.667. Furthermore, there was a difference betwen students' ability in solving the problems by using PBL model within and without demonstration method (tvalue (3,801) > ttable (1,672)). This is supported by the result of observation to the student engagement which was 81.11%. It indicates that the PBL model by using demonstration method affects the problem solving abilities.
The Pedagogical Competence Predict From Academic Supervision, Kompentation and Work Motivation Porniadi, Fiki; Kardoyo, Kardoyo; Yanto, Heri
Educational Management Vol 8 No 1 (2019): June 2019
Publisher : Educational Management

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

Abstract

Pedagogic competence is one of the competencies that must be mastered by educators. Because with this competence the quality of education and more specifically learning will be more quality so that it is expected that the knowledge taught can be absorbed to the maximum. This study aims to determine and analyze the effect of supervisory supervision, compensation, and work motivation on pedagogical competence of non-civil servant Islamic education teachers in Pekalongan district. This research is a quantitative research with regression. This study uses a quantitative approach to see the causality relationship of several factors that influence the pedagogical competence of teachers. The population in this study was 52 non-civil servant PAI teachers. Data was collected by questionnaire and document study, after that the data was tested for validity and reliability. Furthermore, the data analyzed using path analysis with the help of SPSS AMOS 21. The results showed that supervision, compensation and motivation had an effect on the teacher's pedagogical competence. Suggestions put forward: (1) to supervisors to conduct routine and periodic supervision to teachers, (2) principals and government to allocate budgets to improve compensation received by non PNS teachers, (3) teachers must always motivate themselves to provide services the best for the main students at the time of learning. Valuation valuasi
The Moderating Influence of The Academic Supervision of Teacher Competencies and Commitment Towards Organizational of Teacher Performance Irawan, Dony; Wahyudin, Agus; Yanto, Heri
Educational Management Vol 7 No 1 (2018): June 2018
Publisher : Educational Management

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

Abstract

This research aims to know the influence of organizational commitment and competencies on performance teacher moderated academic supervision. While the issues rise in this study are: (1) tested the influence of organizational commitment, competence and supervision of academic performance against teachers, (2) to test whether moderate academic supervision competence and organizational commitment on performance of teachers. This research using a sample of high school teacher of Kesatrian Education Foundation under 67 Semarang as many as 101 teachers. Sampling by using census technique while model analysis using multiple regression analysis. The results obtained in this study are: (1) Competence proven positive and significant effect on performance of teachers, (2) significant Organizational Commitment has no effect on performance of teachers, (3) Academic Supervision proved to be moderate the relationship between Competences with the performance of teachers, (4) Academic Supervision unproven moderate the relationship between organizational commitments to the performance of teachers.
Financial Literacy Development Strategy by Using Students’ Engagement Intensification Approach Pangestika, Mirza Anindya; Yanto, Heri; Rozi, Fahrur
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.27529

Abstract

The rapid advance of global economy and the increasing diversity financial product and service types force every individuals to have a good financial literacy in order to achieve prosperous live. The purpose of this study is to identify student engagement contributions as a form of learning process for the development of financial literacy. Academic challenges, active learning, student-staff interaction, enriching education experiences, and supportive learning environments are used to measure student engagement in financial learning (SEFL). While financial knowledge, financial attitudes and financial behavior are used to measure financial literacy (FL). This study uses quantitative assessors. The population is 241 students while the sample size is 150 students. The number of samples is determined by using the Slovin formula, while the sampling technique used is proportional random sampling. The data collection techniques used are tests and questionnaires. While the data analysis techniques used are descriptive analysis, Pearson correlation, canonical correlation and regression. The results of the Pearson correlation analysis show that all SEFL factors possitive correlate with FL factors. Then the results of canonical correlation analysis show that the covariate of SEFL factors has a correlation with the canonical variable (FL). Furthermore, the results of the regression test (t-test) show that most of the SEFL factors have a significant contribution in developing students’ financial literacy.
Co-Authors - Kardoyo Agus Wahyudin Ahmad Hariyadi, Ahmad Ahmad Nurkhin Airyq, Irnin Miladdyan Aisah, Karlina Alfitra, Dimas Ali Formen Ali Sunarso Aljileedi Mustafa Rayhan, Amyir Amin Pujiati Amin Taufik Amin Yusuf Arief Yulianto Arina Tri Astuti, Arina Tri Arumi, Awalia Arvany Dhin Azhari, Arvany Dhin Asri Purwanti Astuti, Iryana Dewi Astuti, Iryana Dewi Bestari Dwi Handayani Budiantoro, Risanda C, Cisia Carolina Lita Permatasari Citra Eliyani, Citra Desy Ery Danny Dewi, Rafika Maulia Eka Aisyatul Ulya, Eka Aisyatul EKO NURCAHYO Elsa Puspasari, Elsa Esita, Prita Esita, Prita Eva Nurul Vitriyani, Eva Nurul Fahrur Rozi Faidlol Ilah, Faidlol Fathur Rokhman Febri Hadi Firdaus - Fitri Hartanto Fitri Yani Gisky Andria Putra Hardiyanti , Rini Harisma, Fadilla Hidayati, Olivia Ike Humiras Hardi Purba Ika Ratniarsih Ilham Masrurun, Ilham Irawan, Dony Irawan, Dony Irianti, Een Ismiyati, Ismiyati Joko Sutarto Khotimah, Dian Suci Husnul Kristi, Nuke Monika Kristin Wahyuni, Kristin Kusumaningrum, Christyan Dyah Lovika Ardana Riswari Lusiana, Shary Armonitha Luthfi, Muhammad Fikri Maulia, Dina Mawardi Amin Maylia Pramono Sari Mochammad Mirza Murwatiningsih Murwatiningsih, Murwatiningsih Mustaghfiroh, Mustaghfiroh Mustaghfiroh, Mustaghfiroh Nanik Wijayati Nika, Restika Noha Nina Oktarina Ningrum, Meldica Widya Niswah Baroroh Nurul Hasanah Oni Guspari Pangestika, Mirza Anindya Pangestika, Mirza Anindya Pertiwi, Meilani Intan Porniadi, Fiki Porniadi, Fiki Prihandono, Dorojatun Puspitaningrum, Erlina Dewi PUTRI WULANDARI Putri, Anggrieta Arzeni Gatra Qarasyi, Achmad Qhuzairy Rabeea Mohammed Imleesh, Rabeea Mohammed Rahayu, Selvia Rajagukguk, Abdul Reswari, Ardhana Retnoningrum Hidayah Rizky Garuda Nusantara Bachrul Zakir Hamzah, Muhammad Rusdarti - Rustono - Sabil, Muhammad Asnawi Saputra, Mardi Sari, Hanifa Aulia Setiawan, Umam Aries Setyaji, Bayu Siregar, Ahmad Surkati Sri Ati Sri Wiwik Anggiyani, Sri Wiwik St. Sunarto, St. Sucihatiningsih Dian Wisika Prajanti Sugeng, Santoso Supriyati . Suwito Eko Pramono Titi Prihatin Tiyas Marhaeni, Tiyas Tjokro, Gunawan Tri Joko Raharjo Ujianingrum, Hening Ulum, Muhammad Rosikhul Ulum, Muhammad Rosikhul Ummi, Izzatul Widiyanto Widiyanto Wijaya, Romi Wiwik Widyo Widjajanti Yoman, Mad Yuli Rohmiyati Yuliarti, Dita Yuliarti, Dita Zaenuri Mastur Zainal Abidin Zubaedi, Moh