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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Wawasan Ilmiah JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Penelitian Pendidikan JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) International Journal of Artificial Intelligence Research Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis MANAJERIAL Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmu Kedokteran dan Kesehatan Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam The International Journal of Business Review (The Jobs Review) Jurnal Pendidikan Manajemen Perkantoran (JPManper) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Edu Dharma Journal: Jurnal penelitian dan pengabdian masyarakat Journal of Science and Education (JSE) Journal of Nursing Practice and Education PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Kajian Peradaban Islam Journal of Accounting and Finance Management (JAFM) AACENDIKIA: Journal of Nursing Citra Delima Scientific journal of Citra Internasional Institute Media Penelitian dan Pengembangan Kesehatan
Yana Setiawan
Universitas Pendidikan Indonesia
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Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 Desember 2018 Setiawan, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.17205

Abstract

Pengaruh Kontrol Perilaku yang dirasakan dan Norma Subyektif Terhadap Intensi Berwirausaha Dimediasi Sikap Kewirausahaan. Kurjono, Kurjono; Setiawan, Yana
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 11, No 1 (2020): Jurnal Ilmu Manajemen dan Bisnis. Maret 2020
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v11i1.20711

Abstract

Abstrak Rendahnya minat berwirausaha mahasiswa perguruan tinggi sebagai masalah penting pendidikan, khususnya di perguruan tinggi, karena minat mahasiswa untuk mencari pekerjaan sebagai budaya telah tertanam sejak dulu.  Padahal lulusan perguruan tinggi dituntut mendirikan usaha sesuai dengan kompetensinya. Tujuan penelitian ini untuk mengetahui pengaruh kontrol perilaku yang dirasakan dan norm subyektif terhadap intensi berwirausaha yang dimediasi sikap kewirausahaan serta mengetahui perbedaan intensi berwirausaha dilihat dari aspek gender. Metode penelitian yang digunakan adalah explanatory survey method. Populasi penelitian sebanyak 19.919 mahasiswa dengan ukuran sampel sebanyak 366 responden. Sampel penelitian yang diambil dari populasi mahasiswa UPI terdiri dari 13 bagian, fakultas dan kampus daerah. Pengumpulan data menggunakan kuesioner yang telah diuji tingkat validitas dan reliabilitasnya. Teknik pengolahan data menggunakan analisis deskriptif dan analisis jalur (path analysis)). Hasil penelitian menunjukkan bahwa kontrol perilaku yang dirasakan berpengaruh positif signifikan terhadap intensi berwirausaha melalui sikap kewirausahaan. Kontrol perilaku yang dirasakan memiliki pengaruh paling besar terhadap intensi berwirausaha. Tidak ada perbedaan  intensi berwirausaha  dari aspek jenis kelamin. Disarankan untuk meningkatkan variabel yang rendah yaitu Yaitu variabel kontrol perilaku yang dirasakan yang harus ditingkatkan adalah indikator menyelesaikan tugas, variabel norma subyektif adalah dukungan teman, variabel sikap kewirausahaan adalah tertarik peluang usaha dan variabel intensi berwirauaha adalah perencanan usaha.Kata Kunci : Intensi Berwirausaha, Sikap Kewirausahaan, Kontrol Perilaku yang Dirasakan, Norma subyektif, MediasiAbstractThe lack of interest in entrepreneurship for college students as an important issue of education, especially in university institutions, because students' interest in finding work as a culture has long been embedded. Though college graduates are required to establish businesses in accordance with their competencies. The purpose of this study was to determine the effect of perceived behavioral control and subjective norms on entrepreneurial intentions mediated by entrepreneurial attitudes and to know the differences in entrepreneurial intentions viewed from the aspects of gender. The research method used was an explanatory survey method. The study population was 19,919 students with a sample size of 377 respondents. The research sample taken from the UPI student population consisted of 13 sections, faculties and regional campuses. Data collection using a questionnaire that has been tested for the level of validity and reliability. Data processing techniques using descriptive analysis and path analysis (path analysis). The results showed that perceived behavioral control had a significant positive effect on entrepreneurial intentions through entrepreneurial attitudes. The perceived behavioral control has the most influence on entrepreneurial intentions. There is no difference in entrepreneurship intentions from the gender aspect. It is recommended to increase the low variable, namely the perceived behavioral control variable that must be improved is the indicator of completing the task, the subjective norm variable is friend support, the entrepreneurial attitude variable is interested in business opportunities and the entrepreneurship intention variable is business planning.Keywords: Entrepreneurial Intention, Entrepreneurial Attitudes, Perceived Behavioral Control, Subjective Norms, Mediation
Penguatan Keterampilan Abad Ke-21 dan Pengembangan Efikasi Diri Mahasiswa Pendidikan Akuntansi Ramdhany, Muhamad Arief; Setiawan, Yana; Hardiana, R. Dian; Sobandi, A.
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.26164

Abstract

This purpose of this study is to analyze the effect of strengthening 21st Century Skills (Learning Skills, Literacy Skills, and Life Skills) on development of Self-Efficacy of the Accounting Education Students at Faculty of Eco-nomics and Business Education, Universitas Pendidikan Indonesia. To collect data, the questionnaire was used. Out of 256 population of students, 154 were selected as representative sample. The Partial Least Square Struc-tural Path-Modeling (PLS-PM) was used to test the hypotheses. The research outcomes revealed that the Learn-ing Skills, Literacy Skills, and Life Skills have positive effect on Self-Efficacy. The implication of this study is that the students self-efficacy will develop more with the strengthening 21st Century Skills.
Desain Kinerja Pegawai Keuangan Setiawan, Yana; Supriatna, Nono
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.30644

Abstract

AbstractThe problem in this study is related to the low performance of financial employees which is described by the low absorption power so that it has an impact on performance achievements and organizational sustainability. The purpose of this study is to describe and analyze the performance design of financial employees that analyzes accounting information systems on financial performance. The results of the research are (1) the accounting information system is included in the effective category with the user satisfaction factor which gives the most dominant contribution; (2) the financial Staff Performance is in the high category with the task performance factor giving the most dominant contribution; (3) The accounting information system has a positive and significant effect on the performance of financial employees
Pengaruh Dukungan Universitas dan Keterampilan Kepemimpinan Terhadap Intensi Berwirausaha Kurjono, Kurjono; Nurlatifah, Nurlatifah; Setiawan, Yana
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.37096

Abstract

Various efforts to increase the low entrepreneurial intention of college students. Therefore, this study aims to find out how the effect of university support and leadership skill on Entrepreneurship Intentions.  The grand theory of this research is the Planned Behavior theory from Ajzen.  The research method used is the Explanatory Survey Method. Research samples were taken from UPI's student population from 13 sections, faculty and regional campuses. The populations are 19,919 students with sample sizes using Isaac Michael formula that obtained 366 respondents. Data collection is using numerical-scale-questionnaires. All questionnaires are tested for validity and reliability. Data analysis techniques use regression analysis in order to find the effect of university support variable and leadership skill on entrepreneurship intentions. The results showed university support and leadership skill had a positive effect on entrepreneurial intention. It is recommended to improve the indicator of the university support variable on business development support, it can be improved through coaching student entrepreneur candidates through business incubators. An indicator that needs to be improved from the leading skill variable is human skill through increasing entrepreneurial activities of college students.
Analisis Pengendalian Internal dan Kecenderungan Kecurangan (Fraud) Usaha Mikro Kecil Menengah di Kota Tasikmalaya Febrianti, Fitri; Mulyadi, Ajang; Setiawan, Yana
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 1 (2021): Jurnal Ilmu Manajemen dan Bisnis. Maret 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i1.41050

Abstract

AbstractThe main problems in the field of small and medium enterprises are the lack of optimal institutional function, low capital information, low product competition, fraud, low production development innovation, market access, and lack of human resources. In practice, the development of MSMEs, which is increasing from year to year, turns out to have to face problems, especially the problem of fraud and financial reporting errors. Internal control is designed for an additional purpose of safeguarding the property or assets of an organization, namely to provide reasonable assurance that the unauthorized acquisition, use and disposal of organizational assets can be prevented or known immediately. The purpose of this study was to determine and analyze the effect of internal control on the tendency of fraud in the UMKM industry in Tasikmalaya City. This type of research is a quantitative descriptive study. Data were collected by distributing questionnaires to 90 respondents. Tests conducted in this study are validity, reliability, normality and correlation tests. The results of this study indicate a strong and negative relationship between internal control and the tendency of corporate fraud. The stronger the internal control in a company, the lower the company's fraud. Vice versa, the weaker internal control in a company, the higher the tendency for corporate fraud to be. Keywords: Internal Control; UMKM; fraudAbstrakPermaasalahan utama bidang usaha kecil menengah adalah belum optimalnya fungsi kelembagaan, rendahnya informasi permodalan, persaingan produk yang rendah, penipuan, inovasi pengembangan produksi yang rendah, akses pasar, dan kurangnya sumber daya manusia. Dalam praktiknya perkembangan UMKM yang dari tahun ke tahun semakin meningkat ternyata harus menghadapi masalah khususnya masalah kecurangan maupun kesalahan pelaporan keuangan. Pengendalian internal dirancang untuk suatu tujuan tambahan berupa mengamankan kekayaan atau aset suatu organisasi, yaitu memberikan keyakinan yang memadai bahwa perolehan, penggunaan, dan pelepasan aset organisasi yang dilakukan serta tidak sah dapat dicegah atau diketahui dengan segera.  Tujuan dari penelitian ini adalah untuk untuk mengetahui dan menganalisis Pengaruh pengendalian internal terhadap kecenderungan kecurangan (fraud) pada industri UMKM di Kota Tasikmalaya. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Data dikumpulkan dengan menyebarkan kuesioner kepada 90 responden. Pengujian yang dilakukan dalam penelitian ini adalah uji validitas, reliabilitas, normalitas dan korelasi. Hasil penelitian ini menunjukkan adanya hubungan yang cukup kuat dan negatif antara pengendalian internal dengan kecenderungan kecurangan perusahaan. Semakin kuat pengendalian internal di suatu perusahaan maka kecurangan perusahaan akan semakin rendah. Begitu juga sebaliknya, semakin lemah pengendalian internal di suatu perusahaan maka kecenderungan kecurangan perusahaan semakin tinggi.Katakunci: Pengendalian Internal; UMKM; kecurangan
Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 Agustus 2017 Setiawan, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.17201

Abstract

Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 April 2017 Setiawan, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.17200

Abstract

Peran Perilaku Inovatif Sebagai Variabel Intervening antara Knowledge Creation dan Keunggulan Bersaing Agi Syarif Hidayat; Yana Setiawan; Muhamad Alwi; Editya Nurdiana
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 2, No 2 (2018): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (954.042 KB) | DOI: 10.31294/jeco.v2i2.4090

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Knowledge creation terhadap keunggulan bersaing dengan dimediasi oleh variabel perilaku inovatif. Metode penelitian yang digunakan adalah metode penelitian kuantitiatif. Populasi dalam penelitian ini adalah para pengrajin batik  di Kabupaten Cirebon. Teknik sampling yang digunakan adalah teknik sampling purposive dengan jumlah sampel sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah melalui kuesioner. Teknik analisis data yang digunakan adalah teknik analisis jalur. Berdasarkan hasil penelitian diketahui terdapat pengaruh signifikan antara knowledge creation terhadap perilaku inovatif, tidak terdapat pengaruh signifikan antara knowledge creation terhadap keunggulan bersaing, terdapat pengaruh signifikan antara perilaku inovatif terhadap keunggulan bersaing. Saran untuk penelitian selanjutnya adalah mengkaji keterkaitan antara perilaku inovatif terhadap kinerja serta implikasinya terhadap keunggulaan bersaing
PENGARUH PEMBELAJARAN KEWIRAUSAHAAN DAN MOTIVASI BERPRESTASI TERHADAP MINAT BERWIRAUSAHA MAHASISWA PENDIDIKAN AKUNTANSI FPEB UNIVERSITAS PENDIDIKAN INDONESIA Alif Fauzia Restiadi; Kurjono Kurjono; Yana Setiawan
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 1 (2021): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v4i1.1088

Abstract

This reseach present the lack of entrepreneurial intention in student, so the impact that has caused is an increase in the number or unemployment rate in Indonesia. The aims of this research are to describe the effect of entrepreneurial learning, achievement motivation and entrepreneurship intention, and also the effect of effect of entrepreneurial learning, achievement motivation on entrepreneurship intention of Accounting Education FPEB major student period 2016, 2017 and 2018 at Indonesia University Of Education (Universitas Pendidikan Indonesia). Using Theory Behavior Planed, this research use descriptive and verification methods. The population of this study consist 254 Accounting Education, there are student class 2016, 2017, and 2018, with research sample of 155 Students. The research use random sampling method. The instrument validity was assessed by product moment correlation and the reliability by cronbach’s alpha, using questionnares as a data collection technic. The classic assumption test includes the normality test, the linearity test, the multicollinearity test, and the heteroscedasticity test. All data calculation is done by using Microsoft Statistical Product and Service Solution (SPSS) v25 and Microsoft excel 2016. From the calculation results of the t test on each variable entrepreneurial learning and, achievement motivation the result of t-test shows tstatistic>ttabel , i.e. variable entrepreneurial learning obtained by tstatistic: 4.297 > ttabel : 1.97569 and variable achievement motivational obtained by tstatistic: 4.572 > ttabel : 1.97569. The result of study showed that entrepreneurial learning and achievement motivation has a positive effect on entrepreneurship intention of Students Accounting Education FPEB period 2015, 2016 and 2017 at Indonesia University of Education (Universitas Pendidikan Indonesia). The suggestions that can be given from this research are to increase the mindset, knowledge, skills and participation in learning and dare to start a business because it’s important in increasing interest in entrepreneurship.
Co-Authors Ade Sobandi, Ade Agi Syarif Hidayat Agus Rahayu Aldhia Rachmi, Riezfa Alif Fauzia Restiadi Anton Abdulbasah Kamil Armi Armi Armi Armi Armi, Armi Ayu, Yennyka Dwi Budhi Salira Budi Santoso Budiman, Totong Deni Alamsah Diky Firdaus Editya Nurdiana Eeng Ahman, Eeng Erwin Yulianto Febrianti, Fitri Hardiana, R. Dian Hasna Latifah Husnul Hotimah, Helmalia Isah Cahyani Juliana Juliana Kurjono - Kurjono Kurjono Kurjono, Kurjono La Ode Muhammad Anwar Lastriyanti, Lastriyanti Levana Ghiffarini Kurniawan Lili Adi Wibowo Lina Herida Pinem M. Arief Ramdhany Mardiani, Rika Muhamad Alwi Muhammad Alwi Mulyadi, Ajang Muthia, Muthia Neti Hernawati Nono Supriatna Nurhadi, Jatmika Nurlatifah Nurlatifah, Nurlatifah Pardede, Lisbeth Permana, Irwan Triherda Rachmita, Anisa rahmadiah, rifa rohayati rohayati Samlawi, Faqih Sanjaya, Lalu Rodi Shanti , Ignatia Maria Shanti, Ignatia Maria SITI AISAH Siti Hadijah, Hady Sugiharti, Harpa Susanita, Nancy Susi Hartati Suwatno Suwatno Tjutju Yuniarsih, Tjutju Veranita, Aprillia