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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Abdimas Dinamika Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) SAR (Soedirman Accounting Review): Journal of Accounting and Business Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdi Insani Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Nusantara: Jurnal Pendidikan Indonesia Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Pendidikan Progresif
Ida Nur Aeni, Ida Nur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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AKUNTANSI BATIK SHIBORI BERBASIS SAK-ETAP SEBAGAI UPAYA AKSES PERMODALAN Aeni, Ida Nur; Mahmud, Amir; Susilowati, Nurdian; Nurfasikha, Nurfasikha
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2368

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan sektor bisnis yang memiliki peran strategis dalam menyumbang perekonomian sebuah negara. Salah satu potensi desa yang berbasis UMKM di Desa Kenteng adalah batik shibori. Dalam hal akses permodalan, batik shibori sudah melakukan penyusunan laporan keuangan, tetapi masih bersifat manual dan sederhana. Laporan keuangan yang dibuat pun juga belum sesuai dengan standar penyusunan laporan keuangan bagi UMKM. Tujuan pengabdian ini untuk membuat laporan keuangan batik shibori sesuai dengan Standar Akuntansi Keuangan Tanpa Akuntabilias Publik (SAK-ETAP) agar laporan dapat dipertanggungjawabkan dan akuntabel. Metode pengabdian yang dilakukan berupa pelatihan dalam bentuk sosialisasi dan pendampingan penyusunan laporan keuangan berbasis SAK-ETAP. Melalui pengabdian ini, pengurus UMKM batik shibori mampu menyusun laporan keuangan UMKM berbasis SAK-ETAP secara real time yang nantinya bisa digunakan untuk pengajuan akses permodalan pada pihak eksternal
Examining the Global Competence and TPACK Development Model for Prospective Teachers in Accounting Economics Kardiyem, Kardiyem; Kusmuriyanto, Kusmuriyanto; Aeni, Ida Nur; Susilowati, Nurdian
Jurnal Pendidikan Progresif Vol 12, No 2 (2022): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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

Abstract

The Development Model of Technological, Pedagogical, and Content Knowledge (TPACK) and Global Competency of Prospective Teachers in Accounting Economics. Objectives: This research examines the development model of global competency and technological, pedagogical, and content knowledge (TPACK) of prospective teachers in accounting economics. Methods: Design of this research using clausal associative design. The respondents of the study were 91 students of accounting education at Universitas Negeri Semarang. Findings: Analysis results using WarpPLS 6.0. shows that socioeconomic status did not affect technological, pedagogical, and content knowledge (TPACK) and global competence. In addition, there is a direct effect of student engagement and student perception of teaching methods on technological, pedagogical, and content knowledge (TPACK) and global competence. The following analysis showed that student engagement mediates the effect of socioeconomic status and student perception of teaching methods on technological, pedagogical, and content knowledge (TPACK) and global competence.  Conclusion: Student perception about the lecturer teaching methods would increase global competence, and then increasing student engagement would ultimately be able to increase global competence as well. Keywords: socioeconomic status, student engagement, perception of teaching methods, technological pedagogical content knowledge, global competence.DOI: http://dx.doi.org/10.23960/jpp.v12.i2.202226
Drivers of Environmental and Social Entrepreneurial Intentions Among University Students: A Role of Sustainable Entrepreneurship Education and Theory of Planned Behavior Model Aeni, Ida Nur; Widiatami, Anna Kania; Widhiastuti, Ratieh; Ridho, Muhammad Miftahur
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 2 (2024): IJBE, Vol. 10 No. 2, May 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.2.296

Abstract

Background: Sustainable oriented entrepreneurial intention is an intention to become a sustainable entrepreneur, while sustainable oriented entrepreneurship is an entrepreneurial activity that not only pays attention to economic aspects, but also pays attention to social and environmental aspects.Purpose: The purpose of this study is to integrate the role of sustainable entrepreneurship education and the Theory of Planned Behavior model to investigate the drivers of sustainable entrepreneurial intention (environmental and social oriented) among undergraduate university students. Specifically, this paper aims to analyze the effect of sustainable entrepreneurship education, dimensions of the theory of planned behavior, and gender on sustainable entrepreneurial intentions. Design/methodology/approach: Data was gathered with the help of a structured questionnaire from 184 students of a university in Indonesia. SmartPLS was used to test the proposed structural model. Findings/Result: The findings revealed that sustainable entrepreneurship education significantly influences sustainable entrepreneurial intention. Sustainable entrepreneurial intention is significantly driven by subjective norms and perceived behavioral control. However, attitude and gender have a nonsignificant direct influence on sustainable entrepreneurial intentions. This study contributes toward an understanding of the sustainable entrepreneurial intention of university students.Conclusion: This research is that sustainable entrepreneurship education, subjective norms and perceived behavioral control have a role to drive sustainable oriented entrepreneurial intentions.Originality/value (State of the art): This study contributes toward an understanding of the sustainable entrepreneurial intention of university students. This study proposes integration and extension (by adding sustainable entrepreneurship education) and planned behavior theory to engage in sustainable entrepreneurship intentions. Keywords: environmental entrepreneurship, social entrepreneurship, sustainable entrepreneurship education, sustainable entrepreneurial intentions, theory of planned behavior
Logit Modelling of Financial Behavior Among Young Adults: Evidence and Implications Aeni, Ida Nur; Fithria, Annisa; Widiatami, Anna Kania
Dinamika Pendidikan Vol 18, No 2 (2023): December 2023
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v18i2.48744

Abstract

This study aims to comprehensively uncover antecedents of the financial behavior of young adults in Indonesia. The financial behavior used in this study involved high-cost borrowing, emergency savings, and planning for retirement. Young adult has an opportunity to use financial products. Data have been collected from 86 young adults. Binary logistic regression has been applied to analyze the data through SPSS 23. The financial behavior of young adults depends upon objective and subjective financial literacy, self-control, and demographic variables such as marital status and a number of children. This study pays attention to young adults, bank, and non-bank financial institutions, and policymakers related to strategies for increased financial inclusion. The present paper attempts to comprehensively uncover the variables that help in cumulatively predicting the financial behavior of young adult.
PENGARUH AKUNTABILITAS DAN SELF REVIEW TERHADAP DEBIASING AUDIT JUDGMENT MENGENAI LAPORAN AUDIT DAN GOING CONCERN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI Aeni, Ida Nur
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 4 No. 1 (2015): Nominal April 2015
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.868 KB) | DOI: 10.21831/nominal.v4i1.6893

Abstract

Abstrak: Pengaruh Akuntabilitas dan Self Review terhadap Debiasing Audit Judgment Mengenai Laporan Audit dan Going Concern dengan Locus of Control sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas dan Self Review terhadap Debiasing Audit Judgment mengenai Laporan Audit dan Going Concern dengan Locus of Control sebagai variabel pemoderasi. Penelitian ini termasuk ke dalam penelitian eksperimen dengan desain eksperimen factorial 2x2 between subject. Populasi pada penelitian ini adalah 199 mahasiswa dari 2 kelas Prodi Akuntansi 2012 FE UNY dan FE UTY. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis data yang digunakan adalah MANOVA dengan uji normalitas dan homogenitas sebagai prasyarat. Hasil dari penelitian ini yang memberikan pengaruh adalah: (1) Self Review terbukti berpengaruh terhadap Debiasing Audit Judgment mengenai Going Concern, hal ini ditunjukkan dengan P value signifikan 0,001 (≤ 0,05), (2) Akuntabilitas dan Self Review secara bersama-sama berpengaruh terhadap Debiasing Audit Judgment mengenai Going Concern, hal ini ditunjukkan dengan P value signifikan 0,009 (≤ 0,05), dan (3) Akuntabilitas dan Self Review secara bersama-sama berpengaruh terhadap Debiasing Audit Judgment mengenai Going Concern dimoderasi oleh Locus of Control, hal ini ditunjukkan dengan P value signifikan 0,038 (≤ 0,05), sementara itu hipotesis yang lainnya tidak terdukung.   Kata Kunci: Akuntabilitas, Self Review, Debiasing Audit Judgment, Laporan Audit, Going Concern, Locus of Control (LoC).
PENINGKATAN KEWIRAUSAHAAN MUDA BERBASIS LIFE SKILL PROGRAM 5.0 DI SANGGAR BIMBINGAN KEPONG MALAYSIA Aeni, Ida Nur; Widiatami, Anna Kania; Mudrikah, Saringatun; Ristanto, Riska Dami
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1836

Abstract

The government has carried out many entrepreneurship improvement programs. However, the program needs to be more comprehensive and felt by all educational institutions, especially non-formal education. One of them is the Sanggal Bimbingan in Kuala Lumpur. Children at the Sanggar Bimbingan Kepong (SB Kepong) need more infrastructure and resources to develop learning and skills. Skills for SB Kepong children are necessary so that they can improve their standard of living. This service activity aims to increase the entrepreneurial spirit needed by SB Kepong children so that they can open their insights about the importance of entrepreneurship from an early age. The service activities were conducted at SB Kepong, Kuala Lumpur, Malaysia.  This service activity focuses on three aspects, namely entrepreneurship, finance, and technology. The entrepreneurship improvement program is carried out by equipping literacy and training in making products with a selling value. In addition, the service team strengthens businesses' financial aspects and digitalization to support entrepreneurial skills. The results of this service activity include SB Kepong children increasing their entrepreneurial skills, which can later open up insights and business potential in a sustainable manner. Furthermore, the service participants were able to capture the potential of waste into products that have a high selling value.
Co-Authors - Kusmuriyanto -, Kardiyem Ahmad Abdul Chamid Aini, Nabila Nida Nur Amanda, Angela Marici Oudilia Amir Mahmud Anna Kania Widiatami Annisa Fithria Badingatus Solikhah Dwi Puji Astuti Ita Nuryana Lutfia Nur Hadiyanti, Lutfia Nur Mudrikah, Saringatun Naila Rizki Salisa Najwakhida, Ellysa Nurdian Susilowati Nurfasikha, Nurfasikha Nurhayati, Ulfa Syaroh Partono Thomas Prawitasari, Andhika Bella Rachmadani, Wulan Suci Ratieh Widhiastuti Ridho, Muhammad Miftahur Ristanto, Riska Dami