Article Per Year (5 Year)
p-Index From 2021 - 2026
4.064
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia Kinerja Jurnal Manajemen Pendidikan Jurnal Terapan Abdimas E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ARISTO Jati: Jurnal Akuntansi Terapan Indonesia Assets: Jurnal Akuntansi dan Pendidikan Journal of Education Technology JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Forum Ilmiah Pendidikan Akuntansi (FIPA) D'edukasi: Jurnal Pengabdian Masyarakat Refleksi: Jurnal Riset dan Pendidikan
Elly Astuti, Elly
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
PELUANG DAN TANTANGAN DALAM PENELITIAN PENGEMBANGAN BUKU AJAR KOMPUTER AKUNTANSI Yusdita, Elana Era; Astuti, Elly; Panjawiyati, Tika; Anggarini, Alifia Ganeshi; Dilaines, Linanda Elsa
Refleksi: Jurnal Riset dan Pendidikan Vol. 1 No. 1 (2022)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/refleksi.v1i1.13899

Abstract

AbstrakKomputer akuntansi menjadi subjek penting dalam pembelajaran untuk menghadapi revolusi industri 4.0. dan era society 5.0. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan dalam pengembangan buku ajar komputer akuntansi. Metode yang dipakai adalah penelitian kualitatif dengan riset pustaka dan observasi toko buku daring. Hasil yang diperoleh adalah accurate online merupakan produk baru dalam dunia akuntansi serta memiliki banyak kelebihan. Buku ajar yang memfasilitasi kepentingan pengajar dan murid/mahasiswa sekaligus belum banyak tersedia di toko buku, Peluang yang teridentifikasi adalah adanya program sertifikasi komputer dari accurate yang membutuhkan pemahaman siswa. Buku yang menjelaskan teknis, prinsip, dan aturan terkait sekaligus belum ada. Tantangannya adalah akses edukasi accurate harus melalui perjanjian kerjasama berbayar. Tindak lanjut dari analisis ini adalah melakukan pengembangan buku ajar accurate online untuk perusahaan jasa dan dagang dengan pendekatan saintifik.AbstractAccounting computers are essential in learning to face the industrial revolution 4.0. and the era of society 5.0. This study analyzes the opportunities and challenges in developing accounting computer textbooks. The method is qualitative research with library research and online and offline bookstore observations. The results obtained are accurate online is a new product in the world of accounting and has many advantages. Textbooks that facilitate the interests of teachers and students/students at the same time are not widely available in bookstores. The identified opportunity is the existence of a computer certification program from Accurate, which requires students' understanding. There are no books that explain the technical principles and related rules simultaneously. The challenge is that access to proper education must go through a paid cooperation agreement. The follow-up to this analysis is to develop accurate online textbooks for service and trading companies with a scientific approach.
RELEVANSI NILAI AKUNTANSI ASET TIDAK BERWUJUD PADA ERA DIGITAL Astuti, Elly; Yusdita, Elana Era; Riana, Ayu; Stevani, Jesika; Febriani, Karina Nurani
Refleksi: Jurnal Riset dan Pendidikan Vol. 3 No. 1 (2024)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/refleksi.v3i1.21356

Abstract

Perkembangan teknologi telah mendiversifikasi aset tak berwujud secara signifikan, yang menekankan pentingnya aset tersebut dalam pelaporan keuangan. Para pemangku kepentingan mengandalkan laporan ini untuk membuat keputusan ekonomik. Studi ini mengeksplorasi relevansi penilaian aset tak berwujud dalam transformasi digital yang berkembang pesat. Dengan menggunakan kombinasi tinjauan pustaka dan metode kuantitatif dan kualitatif, penelitian ini bertujuan untuk mendapatkan pemahaman yang komprehensif. Temuan penelitian mengungkapkan bahwa klasifikasi aset tak berwujud semakin beragam, mencakup organisasi, karyawannya, dan persepsi konsumen. Namun, investor cenderung tidak melihat pengungkapan aset tak berwujud sebagai sinyal positif untuk meningkatkan nilai perusahaan. Sebaliknya, dari perspektif konsumen dan mitra bisnis, pengembangan aplikasi yang mudah digunakan dan reputasi merek yang kuat secara signifikan meningkatkan nilai perusahaan perangkat lunak dan layanan teknologi informasi.   Technological developments have diversified intangible assets significantly, emphasizing their importance in financial reporting. Stakeholders rely on these reports to make economic decisions. This study explores the relevance of intangible asset valuation in the rapidly evolving digital transformation. By using a combination of literature reviews and quantitative and qualitative methods, this research aims to gain a comprehensive understanding. Research findings reveal that the classification of intangible assets is increasingly diverse, encompassing organizations, their employees, and consumer perceptions. However, investors tend not to see disclosure of intangible assets as a positive signal to increase company value. On the contrary, from the perspective of consumers and business partners, the development of easy-to-use applications and a strong brand reputation significantly increases the value of information technology software and services companies.
Implementation of Project-Based Learning (PjBL) Vocational High Schools (SMK) Sulistyowati, Nur Wahyuning; Astuti, Elly; Wulandari, Meilinda Ike
Jurnal Manajemen Pendidikan Vol. 16 No. 1 (2025): Jurnal Manajemen Pendidikan
Publisher : Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jmp.v16i1.57348

Abstract

Background The inconsistency in the implementation of the PjBL learning model for class X AKL SMK PGRI Wonoasri in the independent curriculum listed in the Decree of the Minister of Education and Culture of the Republic of Indonesia is the basis for this research. Intention This study aims to analyze how the implementation of PjBL class X AKL SMK PGRI Wonoasri in the independent curriculum. Design/method/approach This type of research is qualitative descriptive. Primary data is collected through documentation, observation, and interviews. Furthermore, data analysis is carried out by means of 1) collection, 2) reduction, 3) presentation, and 4) conclusion drawn. Result The research shows that the implementation of the independent Curriculum PjBL in class X AKL SMK PGRI Wonoasri is not in accordance with the PjBL of the independent Curriculum of the Ministry of Education and Culture. The PjBL learning model is a solution to address problems that occur in the field, both in the education sector and beyond. Contributions/values Research contributions include 1) adding insight for readers and authors regarding the implementation of PjBL learning for Vocational High School Department of Institutional Financial Accounting; 2) as a material for consideration, development, and evaluation by schools, teachers, and students in the implementation of the PjBL Learning model.
Aplikasi Program Akuntansi pada Musyawarah Guru Mata Pelajaran Akuntansi Kabupaten Ponorogo Yusdita, Elana Era; Astuti, Elly
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 11, No 2 (2020): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v11i2.3377

Abstract

Pengenalan software akuntansi terkini yaitu accurate online dan accurate versi 5 sangat diperlukan untuk meningkatkan kompetensi kejuruan di sekolah menengah kejuruan (SMK). Untuk itu, Musyawarah Guru Mata Pelajaran Akuntansi Kabupaten Ponorogo memberikan pelatihan penggunaan aplikasi accurate. Pelatihan ini dilaksanakan karena adanya wacana perubahan uji kompetensi siswa SMK jurusan akuntansi yang semula menggunakan MYOB ke Accurate. Pengabdian ini bertujuan untuk transfer ilmu tentang accurate online dan pengenalan accurate versi 5 dari dosen Universitas PGRI Madiun yang sudah tersertifikasi CPA (Certified Accurate Professional) kepada guru akuntansi dan siswa terpilih di wilayah Ponorogo. Materi pelatihan meliputi pengenalan fitur, pengerjaan soal studi kasus perusahaan sampai dengan menghasilkan laporan keuangan. Pengenalan accurate versi 5 dilakukan secara singkat dan pemberian uji coba software edisi pembelajaran. Berdasarkan pengamatan instruktur, siswa cenderung lebih cepat menguasai teknik pengoperasian program daripada guru walaupun guru lebih menguasai dasar akuntansi yang digunakan sebagai patokan penjurnalan di accurate.
Optimizing Origin Local Income in Implementing Infrastructure Development in The City of Madiun Aisyah, Zhanuar Fitri Nor; Isharijadi, Isharijadi; Astuti, Elly
ARISTO Vol 10 No 3 (2022): December / Special Issue : Local Governance
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v10i3.6138

Abstract

This study aims to determine and analyze Regional Original Income in supporting regional development, especially in the field of infrastructure development in Madiun City in 2016-2020, as well as to identify and analyze the supporting and inhibiting factors for optimizing Regional Original Income in Madiun City. The method used is qualitative, using data analysis techniques, namely descriptive analysis with a qualitative approach. From the research results, it can be concluded that: 1) Another Legal PAD is a component of Regional Original Income that has the highest contribution compared to other components in Regional Original Revenue; 2) Personnel expenditures dominate the regional development realization budget; 3) Supporting factors in optimizing Madiun City's Original Regional Revenue include (a) the implementation of a ball pick-up system in which field officers collect taxes and levies, (b) collect data or inventory while the inhibiting factors are (a) awareness of mandatory taxpayers retribution in the importance of paying regional taxes and levies, (b) lack of Human Resources in collecting regional taxes and levies.
Analisis Strategi Bisnis MM Bakery Madiun Di Masa Pandemi Covid-19 Pratiwi, Arum Nanda; Wahyudi Utomo, Supri; Astuti, Elly
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 7 No 2 (2022): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v7i2.17427

Abstract

This study aims to identify what business strategies should be implemented by UMKM Bakery in Madiun during the COVID-19 pandemic. The research method used is descriptive qualitative research. Primary data sources. Data collection techniques are observation, interviews, and documentation. The data analysis used in this research is data reduction, data display, and conclusion drawing/verification. The results of this study are the results of the analysis of internal and external factors through the calculation of the IFE matrix and the EFE matrix with the results of each having a total score of 2.96 and 3.12. Then the mapping is done through the IE matrix which shows that the position of MM Bakery is in cell II, namely growing and building. So the right strategy to be applied during the current pandemic is product development.
Efektivitas Model Teams Games Tournament Berbantuan Bamboozle pada Pembelajaran Jurnal Penyesuaian di SMK Larasati, Intan; Styaningrum, Farida; Astuti, Elly
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11248

Abstract

Penelitian ini bertujuan meningkatkan hasil belajar akuntansi siswa melalui penerapan model pembelajaran Teams Games Tournament (TGT) berbantuan media interaktif Bamboozle pada materi jurnal penyesuaian. Latar belakang penelitian didasari rendahnya pemahaman konsep dan keterampilan prosedural siswa, serta minimnya variasi metode pembelajaran yang mendorong kolaborasi dan kompetisi positif di kelas. Metode yang digunakan adalah penelitian tindakan kelas (PTK) dengan dua siklus pada kelas XI AKL 1 SMK Vokasi Madiun yang berjumlah 30 siswa. Setiap siklus meliputi tahap perencanaan, pelaksanaan, observasi, dan refleksi, dengan instrumen berupa tes hasil belajar, lembar observasi, serta uji validitas, reliabilitas, daya beda, dan tingkat kesukaran soal. Analisis data dilakukan secara deskriptif kuantitatif dan kualitatif, termasuk perhitungan N-gain untuk mengukur peningkatan hasil belajar. Hasil penelitian menunjukkan pada siklus I nilai rata-rata pre-test 52,67 meningkat menjadi 69 pada post-test, dengan ketuntasan belajar naik dari 0% menjadi 33,33% (N-gain = 0,32, kategori sedang). Pada siklus II, nilai rata-rata pre-test 63,83 meningkat menjadi 88,83 pada post-test, dengan ketuntasan belajar naik dari 23% menjadi 100% (N-gain = 0,68, kategori sedang). Peningkatan ini membuktikan bahwa penerapan TGT berbantuan Bamboozle efektif meningkatkan keterlibatan, motivasi, dan hasil belajar siswa pada materi akuntansi yang kompleks. Model ini disarankan untuk diterapkan secara berkelanjutan dan dikembangkan pada mata pelajaran lain yang memerlukan pembelajaran aktif, kolaboratif, dan interaktif.
PELATIHAN ACCURATE ONLINE PERUSAHAAN DAGANG BAGI GURU SMK AKUNTANSI DAN KEUANGAN Yusdita, Elana Era; Astuti, Elly; Putri, Marita Amalia; Wahyuni, Pujiati; Firdaus, Nabila Naura
Jurnal Terapan Abdimas Vol. 11 No. 1 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v11i1.23488

Abstract

Abstract. The development of digital technology requires vocational high school teachers in Accounting and Finance to master modern accounting software to meet the increasingly dynamic needs of the industry. Accurate Online is a cloud-based accounting software widely used by trading companies and is relevant for integration into vocational learning. This community service activity aims to improve the knowledge and skills of vocational high school teachers in operating Accurate Online through training, implementation, and mentoring at SMKN 5 Madiun. The implementation method is carried out through six stages, including an initial survey, root cause analysis, program agreement, training, technology implementation, and evaluation. Knowledge assessment was carried out through pretests and posttests, while skills were assessed through practical assignments. The results of the activity showed an average increase in knowledge score of 18% and an average practical score of 98.33, with 6 out of 10 participants able to complete all assignments completely and accurately. In addition, the level of participant satisfaction was in the very good category with a score of 95. However, some teachers still needed further mentoring to increase their confidence in solving technical problems independently. The activity products in the form of a troubleshooting flowchart and a guidebook were prepared to support the continued use of Accurate Online in schools. This activity has proven effective in improving teachers' readiness to face the demands of digital transformation in the accounting field.   Abstrak. Perkembangan teknologi digital menuntut guru SMK Akuntansi dan Keuangan untuk menguasai software akuntansi modern agar dapat memenuhi kebutuhan industri yang semakin dinamis. Accurate Online merupakan salah satu software akuntansi berbasis cloud yang banyak digunakan oleh perusahaan dagang dan relevan untuk diintegrasikan dalam pembelajaran vokasi.gram, pelatihan, penerapan teknologi, serta evaluasi dengan peserta 10 orang guru Akuntansi dan Keuangan Lembaga. Penilaian pengetahuan dilakukan melalui pretest dan posttest, sedangkan keterampilan dinilai melalui tugas praktik. Hasil kegiatan menunjukkan peningkatan rata-rata skor pengetahuan sebesar 18% dan rata-rata nilai praktik sebesar 98,33, dengan 6 dari 10 peserta mampu menyelesaikan seluruh tugas secara lengkap dan akurat. Selain itu, tingkat kepuasan peserta berada pada kategori sangat baik dengan skor 95. Namun demikian, beberapa guru masih memerlukan pendampingan lanjutan untuk meningkatkan kepercayaan diri dalam menyelesaikan permasalahan teknis secara mandiri. Produk kegiatan berupa flowchart troubleshooting dan buku panduan disusun untuk mendukung kesinambungan penggunaan Accurate Online di sekolah. Kegiatan ini terbukti efektif dalam meningkatkan kesiapan guru menghadapi tuntutan transformasi digital di bidang akuntansi.
POST-PANDEMIC GOVERNANCE, FINANCE, AND INNOVATION IN INDONESIAN HEALTHCARE FIRM VALUE Astuti, Elly; Yusdita, Elana Era; Widianti, Putri; Kinanthy, Adynda Surya Aprilya; Lestari, Irma Wahyu; Wangi, Claratu
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2792

Abstract

This research examines the Indonesian healthcare sector's efforts to enhance efficiency and competitiveness through digital transformation, amid challenges such as limited service access and resource inequality. It highlights the importance of innovation and corporate governance, particularly gender diversity, as essential elements of corporate sustainability. The study investigates factors influencing firm value, specifically financial performance, governance mechanisms, and innovation. Using multiple linear regression, the findings indicate that profitability, capital structure, firm size, and institutional ownership positively affect corporate valuation. In contrast, the ratio of intangible assets used as a proxy for innovation shows a negative relationship, while liquidity and gender diversity do not have a significant impact. These results suggest that the economic benefits of digital innovation and diversity have not been fully recognized in market valuations, highlighting ongoing challenges in translating strategic initiatives into value. The research contributes to existing scholarship by reinforcing the roles of financial performance and corporate governance as key drivers of firm value, especially in the rapidly evolving digital transformation landscape of emerging economies.
Co-Authors A'ini, Rahayu Nur Aisyah, Zhanuar Fitri Nor Anggarini, Alifia Ganeshi Destiana, Trio Candra Dilaines, Linanda Elsa Elva Nuraina Farida Styaningrum Febriani, Karina Nurani Febrianti, Nensi Evita Firdaus, Nabila Naura Firnanti, Firnanti Hamidah, Luthfiiatul Indah Dwi Lestari Isharijadi Isharijadi, Isharijadi Isnuava, Ridho Okta Kinanthy, Adynda Surya Aprilya Larasati, Intan Lestari, Irma Wahyu Maharani, Indrian Maulida, Ani Imelia Ningrum, Dita Maula Panjawiyati, Tika Pascua, Rosemarie J. Pratiwi, Arum Nanda Putri, Destian Villania Putri, Marita Amalia Riana, Ayu Sholikah, Mar’atus Silvia, Nadila Ayunda Stevani, Jesika Sulistyowati, Nur Wahyuning Supri Wahyudi Utomo, Supri Supri Wahyudi Utomo, Supri Wahyudi Titik Ulfatun Trivena, Maria Ayu Ully Yunita Nafizah Vidiana, Sri Sulistianing Wahyuni, Pujiati Wangi, Claratu Widianti, Putri Wulandari, Meilinda Ike Yusdita, Elana Era