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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan dan Pengajaran Dinamika Pendidikan JABE (Journal of Accounting and Business Education) Economic Education Analysis Journal AKUNTANSI DEWANTARA Pendas : Jurnah Ilmiah Pendidikan Dasar Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Surya Abdimas Atma Jaya Accounting Reseach (AJAR) Madaniya Jurnal Pengabdian Nasional (JPN) Indonesia Business and Accounting Education Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Measurement In Educational Research Journal of International Conference Proceedings JIPkM Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Economic Education
Lyna Latifah
Faculty Of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Mapping the results of management accounting research in Indonesia Ratnaningrum Ratnaningrum; Lyna Latifah; Suyanto Suyanto; Y. Anni Aryani; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art3

Abstract

During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are:  the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.
The Mediating Role of Attitude Toward Money on Students’ Financial Literacy and Financial Behavior Nurdian Susilowati; Kardiyem Kardiyem; Lyna Latifah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.608 KB) | DOI: 10.26675/jabe.v4i2.6622

Abstract

This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. This research was conducted at Economics Faculty of State University of Semarang or UNNES with its sample being students who had taken budgeting and financial management courses. The sample was taken using proportionate random sampling and 230 respondents were obtained. The data were collected using questionnaire and they were then analyzed using descriptive analysis and path analysis. Based on the first research result, it was found that financial literacy had direct influence on financial behavior. High financial literacy determined a good financial behavior in the future. Secondly, attitude toward money successfully mediated the influence of financial literacy on students’ financial behavior. Thirdly, attitude toward money has a direct influence on financial behavior. In general, students have good financial literacy, attitude towards money, and financial behavior. This allowed them to have a clear priority for their future.
Investigating the 5P Model (Presage, Perception, Process, Pedagogy, Product) in Accounting Learning Process at Higher Education Nurdian Susilowati; Lyna Latifah; Tusyanah Tusyanah
Jurnal Pendidikan dan Pengajaran Vol 55 No 2 (2022): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpp.v55i2.44009

Abstract

Accounting learning needs to respond to current work needs that prioritize digital skills. But there are still many accounting students who do not fully understand about basic lessons in accounting. It was influenced by several factors. Therefore this study aims to analyse the relationship between gender, student perceptions of accounting learning, learning approaches, use of e-learning, and accounting learning outcome. This study use quantitative research with a correlational approach. The samples were 266 accounting students in the first year. The questionnaires were distributed online using the Google Forms platform. The independent t-test was used to allow researchers to test the hypothesis of comparing male and female students perceptions. Regression analysis is used to determine the relationship between variables. Based on the results, it was found that gender differences did not have a significant effect on student perceptions but showed a relationship between student perceptions, learning approaches, use of e-learning, and accounting learning outcomes. The use of a deep approach in learning will increase the role of e-learning, especially on the complexity of the material provided. In contrast, the ease of using e-learning can affect the understanding of accounting. The findings of this study provide the view that universities in Indonesia need to continue to develop the application of e-learning provided as learning media in pedagogical activities. This research has implications for accounting educators to design and implement educational programs that attract students to study accounting courses and develop their accounting skills.
Social Media Networking and Knowledge Sharing in Increasing Innovation and MSME’s Growth: Based on the Theory of Communication Visibility Lyna Latifah; Nurdian Susilowati; Muhammad Noor Ardiansah; Tusyanah Tusyanah; Muhammad Syukri Abdullah
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 17, No 2 (2022): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.754 KB) | DOI: 10.24269/ekuilibrium.v17i2.2022.pp122-138

Abstract

The purpose of this study is to examine the direct effect of social media networking, knowledge sharing, and innovation on MSME's growth. This study also examines the role of knowledge sharing and innovation in mediating the influence of social media networking on the MSME’s growth. This research is survey research. Respondents are MSMEs from young entrepreneurs assisted by universities. Respondents who participated in this study were 467 people, but only 421 could be used. Data analysis techniques in this study using PLS-SEM. The results show that social media networking, knowledge sharing, and innovation affect MSME's growth. Knowledge sharing and innovation play a part in mediating the influence of social media networking on MSME’s growth. This study examines the role of knowledge sharing and innovation in mediating social media networking on MSME’s growth.
Penguatan Manajerial Pengurus BUMDes Asung Daya Dalam Penentuan Penyusutan Aset Tetap Indah Anisykurlillah; Lyna Latifah; Amir Mahmud; Nurdian Susilowati; Arumawan Mei Saputra
Madaniya Vol. 3 No. 4 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.301

Abstract

Tahun 2022 memberikan tantangan tersendiri bagi BUMDes Asung Daya karena sudah legal menjadi badan usaha berbentuk CV sehingga diperlukan kesiapan dalam pengelolaan keuangan dan pelaporan yang baik sesuai standar akuntansi khususnya pada penyajian penyusutan aset tetap. Tujuan kegiatan pengabdian ini adalah pertama direktur dan pengurus BUMDes Asung daya dapat memahami cara memperoleh dan mengakui aset baik aset lancar maupun aset tetap dan kedua dapat melakukan identifikasi aset yang disajikan dalam laporan keuangan. Ketiga, dapat menyajikan laporan keuangan dalam bentuk excel sederhana. Metode yang digunakan adalah pendampingan. Hasil kegiatan menunjukkan bahwa direktur dan pengurus BUMDes Asung Daya dapat melakukan pengakuan aset tetap, mengidentifikasi jenis aset tetap yang dimiliki, dan dapat menyajikanya dalam laporan keuangan. Ada tiga jenis aset tetap yang diidentifikasi berdasarkan sumber perolehannya, yaitu aset pinjaman berupa truk sampah, aset hibah berupa mesin laundry dan frozen food, aset sewa berupa bangunan mini market, dan aset yang dibeli dari hasil usaha BUMDes berupa etalase, lemari pendingin, komputer, laptop, dan lainnya.
Investigating students’ online exam anxiety and culture on self-efficacy Nurdian Susilowati; Lyna Latifah; Amir Mahmud; Ida Nur Aeni; Puji Novita Sari
Jurnal Kependidikan Penelitian Inovasi Pembelajaran Vol 6, No 2 (2022)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jk.v6i2.48963

Abstract

This study was aimed to examine the moderating role of coping strategy in online exam anxiety and culture on students’ self-efficacy. The research population was the students of Faculty of Economics who have taken two years of online learning and online exam. By using the proportionate random sampling technique, the research sample of 228 students. The data collected using a questionnaire were analysed using Moderated Regression Analysis (MRA). The results show that coping strategy weakened the relationship between anxiety and student self-efficacy during online exams. On the other hand, coping strategy can strengthen the relationship between culture and self-efficacy. In managing coping strategy, students pay attention to function-problem-focused coping and emotion-focused coping. Function-problem-focused coping is the ability of individuals to focus on solving the stress problems they experience during the exam. Emotion-focused coping is the ability of individuals to focus on managing their emotions during online exams. Self-efficacy in online exams (in the context of learning outcomes assessment) need to be studied in more detail.
PENDAMPINGAN PENGISIAN DAN PELAPORAN SURAT PEMBERITAHUAN (SPT) MELALUI E-FILING DI UNIVERSITAS TRUNOJOYO MADURA Nurul Herawati; Khy’sh Nusri Leapatra Chamalinda; Emi Rahmawati; Imam Agus Faisol; Lyna Latifah; Sudarwati Sudarwati; Titiek Puji Astuti
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 1, No 2 (2021): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.779 KB) | DOI: 10.47232/jipkm.v1i2.113

Abstract

Permasalahan setiap tahun yang dihadapi oleh wajib pajak khususunya karyawan di Universitas Trunojoyo Madura (UTM) saat melaporkan surat pemberitahuan (SPT) adalah menginput data penghasilan, bukti potong, harta, dan hutang ke e-filing. Solusi yang diberikan oleh Tax Center Fakultas Ekonomi dan Bisnis UTM yaitu dengan menyelenggarakan pendampingan pengisian dan pelaporan SPT Tahunan melalui e-filing. Tujuan kegiatan adalah untuk membantu dan mendampingi pegawai UTM dalam mengisi dan melaporkan SPT Tahunannya. Metode pengabdian yang dilaksanakan adalah dengan pendampingan dan konsultasi selama periode 4 Januari sampai 31 Maret 2021. Hasil kegiatan pengabdian masyarakat ini adalah para wajib pajak di UTM dapat mengisi dan melaporkan SPT Tahunannya dengan benar dan tepat waktu. Selain itu, aktivitas pendampingan ini juga memberikan wawasan dan edukasi tentang pentingnya melaporkan SPT Tahunan tepat waktu.   Kata Kunci: e-filing, SPT Tahunan, wajib pajak orang pribadi, pajak penghasilanAbstractThe problem that every year faced by taxpayers, especially employees at Trunojoyo Madura University (UTM) when reporting tax return (SPT) is to input income data, withholding evidence, assets, and debts into e-filing. The solution given by the Tax Center of the Faculty of Economics and Business UTM is by holding assistance in filling out and reporting the Annual notification letter through e-filing. The objective of this activity is to assist and advise UTM employees in filling out and reporting their annual tax returns. The method of community service implementation is with assistance and consultation during the period from January 4 to March 31, 2021. The result of this community service activity is that taxpayers at UTM can fill out and report their annual tax returns correctly and on time. Moreover, this mentoring activity also provides insight and education about the importance of reporting Annual Tax Returns on time.Keywords: e-filing, Annual Tax Return (SPT), individual taxpayers, income tax
Penguatan Kinerja UMKM Olahan Pangan di Desa Kalisegoro Melalui Peningkatan Keterampilan Implementasi Pembukuan dan Pemasaran Lyna Latifah; Rediana Setiyani; Vini Wiratno Putri
Surya Abdimas Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v7i1.2356

Abstract

Usaha Mikro, Kecil dan Menengah memainkan peran penting dalam perekonomian di Indonesia. Namun Covid-19 mengakibatkan turunnya penjualan yang mengakibatkan sulitnya UMKM untuk bertahan hidup tak terkecuali UMKM klaster olahan pangan. Mitra di dalam penelitian ini adalah UMKM olahan pangan yang ada di desa Kalisegoro, Gunungpati, Semarang. Permasalahan yang dihadapi mitra adalah menurunnya omset dan keuntungan dari mitra terimbas pandemic Covid-19. Hal ini dikarenakan mitra belum memiliki pengelolaan keuangan yang memadai dan pemasaran yang belum optimal. UMKM perlu untuk memperkuat pengelolaan dengan memperhitungkan secara akurat pendapatan dan biaya serta menentukan harga secara tepat serta dilengkapi dengan strategi pemasaran yang baik sehingga dapat bertahan hidup ditengah pandemi. Tujuan pengabdian ini adalah memberikan ketrampilan pemasaran lewat sosial media dan pembukuan sederhana bagi UMKM olahan pangan di desa Kalisegoro. Metode yang diterapkan dalam kegiatan pengabdian terdiri dari analisis kebutuhan, membuat desain, melakukan pendampingan dalam penerapan teknologi kepada mitra serta melakukan kegaitan evaluasi dan monitoring secara berkelanjutan untuk melihat perkembangan mitra sebelum dan setelah pengabdian. Dalam transfer teknologi kepada mitra dilakukan secara teori dengan pemaparan materi melalui persentasi lisan, dlanjutkan diskusi dan tanya jawab, kemudian dilanjutkan praktik dengan pendampingan. Hasil utama yang diharapkan dari pengabdian ini adalah peningkatan keterampilan pembukuan dan pemasaran digital melalui media sosial oleh pelaku UMKM sehingga kinerja dari pelaku UMKM akan meningkat.
Peran efikasi diri dalam memediasi lingkungan keluarga dan PLP terhadap kesiapan menjadi guru Anisatul Mujayanti; Lyna Latifah
Measurement In Educational Research Vol 2, No 2 (2022)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/meter.v2i2.185

Abstract

Kesiapan menjadi guru sangat diperlukan bagi mahasiswa calon guru untuk menghadapi dunia mengajar setelah lulus nanti. Penelitian ini bertujuan untuk menguji peran efikasi diri dalam memediasi pengaruh lingkungan keluarga dan Pengenalan Lapangan Persekolahan (PLP) terhadap kesiapan menjadi guru. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi mahasiswa Jurusan Pendidikan Ekonomi angkatan 2018 Universitas Negeri Semarang. Jumlah sampel 139 mahasiswa dengan menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan kuesioner dengan teknik analisis statistik deskriptif dan analisis jalur menggunakan SEM-PLS 3.3.9. Hasil penelitian terdapat pengaruh lingkungan keluarga dan PLP terhadap kesiapan menjadi guru. Tidak terdapat pengaruh efikasi diri terhadap kesiapan menjadi guru. Terdapat pengaruh lingkungan keluarga terhadap efikasi diri dan PLP terhadap efikasi diri. Tidak terdapat pengaruh lingkungan keluarga dan PLP terhadap kesiapan menjadi guru melalui efikasi diri. The role of self-efficacy in a mediating family environment and PLP on readiness to become a teacherAbstract: Readiness to become a teacher is necessary for prospective students to face the world of teaching after graduation. This study aims to examine the role of self-efficacy in mediating the influence of the family environment and School Field Introduction (PLP) on readiness to become a teacher. This study uses a quantitative approach with a 2018 Department of Economics Education student population at Semarang State University. The number of samples was 139 students using the purposive sampling method. Data collection techniques using questionnaires with descriptive statistical analysis techniques and path analysis using SEM-PLS 3.3.9. The study's results showed the influence of the family environment and PLP on readiness to become a teacher. There is no effect of self-efficacy on readiness to become a teacher. There is an influence of the family environment on self-efficacy and PLP on self-efficacy. There is no influence of the family environment and PLP on readiness to become a teacher through self-efficacy.
Peningkatan Nilai Tambah Olahan Bawang Merah dengan Konsep Pengembangan Ekonomi Lokal di Kecamatan Toroh Grobogan Dwi Puji Astuti; Kardiyem; Rediana Setiyani; Lyna Latifah
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.430

Abstract

The local economy is currently a major issue in community development. Develop the local economy based on its potential to be developed into products of outstanding quality in the region. Purple onion is a local brainchild found in Toroh district. The abundant supply of chives is inversely proportional to the weak bargaining position due to the oversupply that occurred during the main harvest. This causes the price that farmers receive to decrease. Farmers have not been able to turn purple onions into processed products with high economic value. In fact, farmers do not have the necessary knowledge and skills to produce products processed from chives. Training on diversifying products made from chives may be a suitable solution to overcome this problem. The goal of this community service activity is to help optimize the potential of local raw materials in the form of chives to transform into products with high economic value. The method applied is a participatory method with a local economic development model that includes many stages, specifically meetings with representatives of farmer groups, Focus Group Discussions, training on production products, partner support, and monitoring and evaluation. Based on the results of the training, it was found that the local potential of onions, previously untapped, can now be optimized by farmers by producing processed products from chives. The processed products produced are fried shallots and pancakes made from dried shallots.
Co-Authors - Kusmuriyanto -, Kardiyem A. F. Efendy Abdul Khafid, Abdul Amir Mahmud Anggraini, Merrie Satya Angraini, Merie Satya Anisatul Mujayanti Anzaeni, Mia Winda Arumawan Mei Saputra Astri, Wiwin Bambang Haryadi Darojatun Yakti Pradhana Dian Khoiriyani Putri Doddy Setiawan Doddy Setiawan Dwi Puji Astuti Dwi Puji Astuti E. S. P. Wiharto Emi Rahmawati F. M. Abdillah Hastaningtyas, Intan Tri Hendra Anto Permana, Hendra Anto Ida Nur Aeni Ida Saroh Imam Agus Faisol Indah Anisykurlillah Karima, AnnisaUl Khafidz, Muhammad Kharisma Puspita Dewi, Kharisma Puspita Khoirun Nafisah, Khoirun Khy’sh Nusri Leapatra Chamalinda Maknun, Lu'luul Margunani, Margunani Merie Satya Angraini Muh. Adrikni Al-Hakim Muhammad Noor Ardiansah Muhammad Syukri Abdullah Mukoyimah, Siti Nabila Kharisma, Nabila Novita, Ria Nurdian Susilowati Nurdian Susilowati Nurul Herawati Pandhu Akbar Negara, Pandhu Akbar Pradhana, Darojatun Yakti Puji Novita Sari Ratnaningrum Ratnaningrum Rediana Setiyani, Rediana Ristra Putri Ariesta Sandy Arief Sandy Arief Saroh, Ida Sefani Sefani, Sefani Sudarwati Sudarwati Suratno Suratno Suyanto . Titiek Puji Astuti Triyara Selvi Parmadani, Triyara Selvi Tusyanah Tusyanah Vini Wiratno Putri Wati, Agustina Sulistyo Wati, Bella Mei Mulya Y. Anni Aryani Y. Anni Aryani Zahri Hamat zalma03 niendyapangestika_02