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Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.

Analisis Kinerja Keuangan Perusahaan Terhadap Income Smoothing Anggraini, Yunita; Kusumawati, Fariyana
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.838

This purpose of this research is to determine the effect of profitability, laverage, company size, and company age on income smoothing. The research design used in this study is quantitative. This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Sampling method purposive sampling a sample of 30 companies oe 120 was obtained annual report who meet the sample criteria during the research period. The data analysis method used is multiple linier regression analysis using SPSS version 23. The results in this study indicate that profitability and laverage has no effect on income smoothing, while the company size has a positive effect on income smoothing, and company age has a negative effect on income smoothing.

Pengaruh Intellectual Capital Dan Kecakapan Manajerial Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2011-2013) Amiliyah, Iftitah; Kusumawati, Fariyana; Prasetyono, Prasetyono
Neo-Bis Vol 13, No 1 (2024): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i1.28872

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan kecakapan manajerial terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Laboratorium Fakultas Ekonomi dan Bisnis, dan situs resmi Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah perusahaan manufaktur. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis data untuk menguji hipotesis menggunakan pendekatan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan, sedangkan kecakapan manajerial berpengaruh signifikan terhadap kinerja keuangan.

Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.

Financial Freedom: The Role of Effective Financial Management and Investment Experience Kusumawati, Fariyana; Kompyurini, Nurul
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3801

The significance of this research is related to the methods used to achieve financial freedom through the role of effective financial management and investment experience for MSME players. This research aims to analyze financial freedom in terms of effective financial management and investment experience among MSMEs in Madura. The contribution of this research is to provide knowledge and understanding to MSME players about effective financial management and investment experience in an effort to achieve financial freedom. This research is quantitative in type. MSME actors in the Madura region are the population in this study, while the sampling technique uses convenience sampling and data collecting techniques through distributing questionnaires. Data were processed using multiple linear regression analysis. The research results show that effective financial management influences financial freedom at a confidence level of 95% or an error rate of 5%. Meanwhile, investment experience has an influence on financial freedom at a confidence level of 90% or an error rate of 10%. Thus, effective financial management and investment experience play a good role in efforts to achieve financial freedom for MSMEs in Madura

Penerapan Kompetensi Akademik Mahasiswa Dalam Audit Berbasis Excel Di KAP Surabaya Wibowo, R. Mario Setiawan; Kusumawati, Fariyana
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i2.1463

Perguruan tinggi merupakan salah satu cara meningkatkan komptensi diri sebelum terjun di dunia kerja. Sulitnya persaingan mendapatkan pekerjaan membuat perguruan tinggi menyiapkan program magang untuk mahasiswa mendapatkan pengalaman kerja secara langsung. Apalagi perkembangan teknologi membuat persaingan semakin sulit, namun sekaligus membantu segala aspek kehidupan. Salah satunya jasa auditor yang menggunakan inovasi teknologi yaitu excel. Excel merupakan salah satu software yang digunakan auditor untuk membantu penyusunan Kertas Kerja Pemeriksaan. Selain itu dengan adanya program magang, diharapkan mahasiswa mampu mengimplementasikan ilmu yang didapatkan selama kuliah ke dunia kerja langsung. Hal ini bertujuan agar mahasiswa mampu bersaing di dunia kerja pada saat lulus nanti. Metode yang digunakan pada magang ini yaitu learning by doing, pengenalan, dan pelaksanaan. Dengan metode ini, penulis mengikuti program magang di KAP dan merasakan pengalaman kerja secara nyata dan mampu menerapkan komptensi yang telah dipelajari serta siap untuk terjun dunia kerja nantinya. Oleh karena itu adanya perkembangan teknologi ini dan program magang, penulis dengan mudah memahami tentang audit dan tahapan cara mengoperasikan prosedur audit di excel. Tidak hanya itu, penulis juga berhasil mendapatkan pengalaman dunia kerja, mempelajari hal baru lainnya, dan menerapkan kompetensi ke dalam dunia kerja.

Pengaruh Keputusan Investasi Terhadap Finansial Freedom Pada Pelaku UMKM di Madura Kusumawati, Fariyana; Kompyurini, Nurul
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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

This study analyzes the influence of investment decisions based on the effectiveness of financial management, investment experience, and gender factors on the financial freedom of micro, small, and medium enterprises (MSMEs). The objective of this research is to evaluate how effective financial management, investment experience, and gender impact the financial freedom of MSME actors. This research employs a quantitative approach. The population consists of MSME actors located in the Madura region. Samples were taken using convenience sampling methods, and data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression techniques. The results indicate that investment decisions based on effective financial management, experience, and gender have an influence on financial freedom, while investment decisions based on gender do not demonstrate a significant effect on financial freedom

Analisis Faktor-Faktor yang Mempengaruhi Kebebasan Finansial Mahasiswa Universitas Trunojoyo Madura Istiqamah, Nur Aini; Kusumawati, Fariyana
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.247

Kebebasan finansial atau dikenal dengan financial freedom merupakan suatu kondisi yang memungkinkan individu memperoleh kebebasan dalam urusan finansial, sehingga mampu menentukan pilihan dalam mengelola keuangannya sesuai dengan harapan dan tujuan hidupnya Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengelolaan keuangan, pola pikir keuangan, dan investasi terhadap kebebasan finansial. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data melalui kuesioner yang disebarkan kepada sejumlah responden. Datanya dianalisis dengan uji regresi linier berganda menggunakan aplikasi IBM SPSS 25. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling yaitu teknik penentuan sampel dengan menggunakan pertimbangan tertentu, yang kemudian diperoleh 393 responden. Hasil penelitian ini menunjukkan bahwasannya literasi keuangan, pola pikir keuangan dan investasi berpengaruh positif terhadap kebebasan finansial mahasiswa Universitas Trunojoyo Madura. Sedangkan variabel perilaku keuangan berpengaruh negative terhadap kebebasan finansial mahasiswa Universitas Trunojoyo Madura.

Dampak Pengelolaan Keuangan dengan Pendekatan Kebebasan Finansial, Teknologi Keuangan, Dan Modal Sosial Terhadap Pendapatan Usaha: The Impact of Financial Management with A Focus on Financial Freedom, Financial Technology, And Social Capital on Business Income Sambharakreshna, Yudhanta; Kusumawati, Fariyana; Wulandari, Anis
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1351

Penelitian ini bertujuan untuk mengevaluasi dampak pengelolaan keuangan UMKM dengan pendekatan kebebasan finansial, teknologi keuangan, dan modal sosial terhadap pendapatan/keuntungan. Metode penelitian yang digunakan adalah kuantitatif dengan pengambilan sampel yang dilakukan secara convenient dan purposive sampling. Analisis data melibatkan beberapa tahapan, termasuk analisis deskriptif, uji validitas dan reliabilitas data, analisis regresi linear berganda, uji asumsi klasik, pengujian goodness of fit model regresi, dan pengujian hipotesis penelitian. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dengan pendekatan kebebasan finansial, teknologi keuangan dan modal sosial secara parsial memiliki pengaruh positif*terhadap pendapatan UMKM. The purpose of this study is to assess how financial management strategies for MSME's affect income and profitability through the use of social capital, financial*technology, and financial independence. The research methodology employed is quantitative, and convenient and purposeful sampling is done. Descriptive analysis, testing for data validity and reliability, testing for multiple linear regression, testing for classical assumptions, testing for the goodness of fit regression model, and testing for research hypotheses are some of the phases involved in data analysis. The study's findings indicate that social capital, financial*technology, and*financial management with an emphasis on financial freedom all partially contribute to MSME revenue.

Mudharabah Sebagai Pembiayaan Modal Usaha Pada Petani Garam Sambharakreshna, Yudhanta; Kusumawati, Fariyana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 02 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.02.88-102

The purpose of this study is to give an financing model in islamic perspective to the salt farmer. Salt farmers are able to gain access to capital through Islamic financial institutions because of the existence of an Islamic financing system based on the principle of profit sharing. This type of research is a qualitative-descriptive research. The data were collected using observation and direct interviews with salt farmers, official of Padelegan village, and the islamic financial institution. The results showed that the capital of salt farmers in Padelegan Village used their own capital and cooperation between land owners and salt farmers (cultivators). Land owners and salt farmers (cultivators) have actually implemented mudharabah contracts and the concept of profit sharing. Land owners and salt farmers need access to capital to overcome capital difficulties with mudharabah contracts through Islamic financial institutions

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