Garuda - Garba Rujukan Digital

The Effectiveness of Five Days School Program at Senior High School and Equivalent in Central Java: A Psychological and Academic View Triyono, Triyono; Sari, Puji Novita; Lestari, Sari
Innovative Journal of Curriculum and Educational Technology Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijcet.v8i1.23837

Improvement for educational quality Indonesia is continually realized by the issuance of various policies, one of them is Minister of Education and Culture Regulation No. 23 of 2017 on School Day. This regulation stipulates that school days begin on Monday to Friday. Hence, the review of this policy is important to identify how extent the effectiveness of its implementation. This study aims to determine the effectiveness of the implementation of five days school program in terms of psychological aspects and academic aspects. Also, this research is conducted using a mix method design with sequential explanatory data analysis model. Results indicated that the effectiveness of five days school program implementation could be observed from its purposes and impacts. Based on the findings at the psychological aspect indicator, there are five indicators that have not met the standards of Minister of Education and Culture Regulation thus 5 days school has not been effective to develop psychological students, meanwhile from the academic aspect, overall research indicator is in accordance with expected standards hence 5 days school has been effective in supporting the academic development of students. This research serves as a reference for a stakeholder to make regulation and how to make an effective learning process that can solve studentsÃ¢â‚¬â„¢ psychological during five days of school.

The Contribution of Village Fund Management for Creating More Prosperous Society: an Empirical Study at Central Java Susilowati, Nurdian; Mahmud, Amir; Rachmadani, Wulan Suci; Lestari, Sari; Tusyanah, Tusyanah
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28995

The purposes of this research are first to explain the readiness of villages in managing the village fund. Second, to generate a mapping of priorities for the use of village fund. Third, to analyze the implementations of financial management of the village fund. This research uses a case study. The main data sources of this research are the village chiefs, village secretaries, village treasurers, and society in Central Java. The results show the villages are ready to manage the village fund originating from the national budget. The village fund is used to finance physical and non-physical development and empower the society. The implementation of the use of the village fund have been by certain procedures and can be justified so that transparency and accountability can be realized well. The business activities of Village-Owned Enterprises originating from the village fund have proven to be able to move the economy of the village community forward

The Effectiveness of Five Days School Program at Senior High School and Equivalent in Central Java: A Psychological and Academic View Triyono, Triyono; Sari, Puji Novita; Lestari, Sari
Innovative Journal of Curriculum and Educational Technology Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijcet.v8i1.23837

Improvement for educational quality Indonesia is continually realized by the issuance of various policies, one of them is Minister of Education and Culture Regulation No. 23 of 2017 on School Day. This regulation stipulates that school days begin on Monday to Friday. Hence, the review of this policy is important to identify how extent the effectiveness of its implementation. This study aims to determine the effectiveness of the implementation of five days school program in terms of psychological aspects and academic aspects. Also, this research is conducted using a mix method design with sequential explanatory data analysis model. Results indicated that the effectiveness of five days school program implementation could be observed from its purposes and impacts. Based on the findings at the psychological aspect indicator, there are five indicators that have not met the standards of Minister of Education and Culture Regulation thus 5 days school has not been effective to develop psychological students, meanwhile from the academic aspect, overall research indicator is in accordance with expected standards hence 5 days school has been effective in supporting the academic development of students. This research serves as a reference for a stakeholder to make regulation and how to make an effective learning process that can solve studentsâ€™ psychological during five days of school.

Social Entrepreneurship and Water Disclosure: A Bibliometric Analysis Santoso, Arif; Sari, Puji Novita; Rahayu, Selvia; Lestari, Sari; Srimaryani, Srimaryani
Journal of Economics Education and Entrepreneurship Vol 5, No 2 (2024): JEE, AUGUST 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i2.10954

In a world increasingly concerned with environmental sustainability and corporate responsibility, the relationshiop between water disclosure, social entrepreneursip, and the cultivation of the entrepreneurship ecosystem emerges as a critical nexus. Water is the essensial need for human life and business life. Entrepreneurial concern for these issues also influences access to financing and market. These problems have received much attention from researcher, but there has been no attempt to synthesize the results. This research aim to explores and synthesize the literature related water disclosure and social entrepreneurship in the entrepreurship ecosystem. The analysis was based on Scopus database in the last decade and PRISMA protocol and VOSViewer was used. This study performs co-occurrence and co-authorship analysis. Social entrepreneurship, sustainability, innovation, water disclosure, and strategy are some of the frequently emerging variables. The results of network analysis show that social entrepreneurship and water disclosure are linked by variable stakeholder, economic and social effect, and sustainable development. It highlights that water disclosure and social entrepreneurship is a mandate of the stakeholders and its implication is that the entrepreneurial ecosystem has moved towards sustainable development.

DOES SUSTAINABILITY RATING REALLY MATTER? Mutmainah, Siti; Prastiwi, Andri; Lestari, Sari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.700

The Asia Sustainability Reporting Rating (ASRRAT) aims to incentivize the adoption of sustainability practices. However, comparative studies on the economic performance of rated versus non-rated companies remain limited. Employing legitimacy theory, this study evaluates the financial performance of ASRRAT members and non-members. The population comprises companies listed on the IDX between 2020 and 2022. Financial data were sourced from the Bloomberg database. Utilizing purposive sampling, 527 firm-year observations were obtained (122 for ASRRAT members) and analyzed using an independent samples t-test. The findings indicate that ASRRAT membership has an influence on certain financial metrics, although its impact on overall financial performance is inconsistent. This raises critical questions regarding the efficacy of ASRRAT in fostering substantive sustainability practices beyond reputational objectives. The practical implications of this research suggest that companies should prioritize measurable sustainability actions with financial impact and that ASRRAT should develop outcome-based criteria correlated with financial performance. Sustainability plays a crucial role in balancing profitability, social well-being, and environmental conservation.

CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment Sari Lestari; Mutmainah, Siti; Raharja, Surya
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1936

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.

Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence Lestari, Sari; Mutmainah, Siti
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.37442

This study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence application, on the relationship between each element of heptagon theory and academic fraud. Employing a quantitative approach, the study focuses on the population of accounting students in vocational high schools, with a sample of 120 respondents meeting representativeness criteria calculated using the Cochran formula. Primary data is collected through respondents' responses obtained via a Google Form questionnaire. The results indicate that rationalization, competency, and greed exert has a significant influence on academic fraud among accounting students, whereas pressure, opportunity, arrogance, and ignorance do not exhibit a significant impact. Chat GPT, representing artificial intelligence, does not moderate the relationship between heptagon theory elements and academic fraud.

President Commissioner Attributes and Climate Change Disclosure: Evidence from Indonesian Banking Companies Susilowati, Nurdian; Mahmud, Amir; Santoso, Arif; Sari, Puji Novita; Lestari, Sari
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.7836

In recent years, there has been an increased demand for information regarding companies’ risk management efforts and opportunities related to climate change. The lack of concrete evidence about companies’ efforts to address the impacts of climate change highlights the importance of climate change disclosure. The purpose of this study is to examine the influence of the attributes of the president commissioners (gender, age, and nationality) on climate change disclosure. Method: The study focuses on listed entities within the banking sector from 2020 to 2022 using a quantitative research methodology. The purposive sampling technique was used to gather a sample size of 129 observations. The data was analyzed using Stata 16. Findings: The results indicate that companies with female president commissioners tend to disclose less about climate change, while age and foreign nationality positively impact disclosure. These findings align with the upper-echelon theory and have significant practical implications. They underscore the need for policymakers to consider the president commissioner’s characteristics when developing strategies to promote climate change disclosure, given the growing importance of sustainability concerns. The robustness checks on the regression results consistently support these findings. Novelty: The president commissioner plays a crucial role in determining the success of climate change disclosure. Previous studies have analyzed commissioners’ educational backgrounds, while other crucial traits for supporting climate change disclosure, such as gender, age, and nationality, still lack empirical evidence. Additionally, there is still little attention given to the banking industry.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search