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All Journal Akuisisi : Jurnal Akuntansi Classroom Action Research Journal (CARJO) Riset Akuntansi (RISTANSI)
Layly Dwi Rohmatunnisa, Layly Dwi
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Economics, Econometrics & Finance Education Social Sciences

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Developing Character-Based Digital Magazine as A Learning Media For Accounting Cycle of Service Company on Accounting Students Rohmatunnisa, Layly Dwi
Classroom Action Research Journal (CARJO) Vol 1, No 1 (2017)
Publisher : Unversitas Negeri Malang

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Abstract

This study aims to create character-based digital magazine learning media that is applied to the first semester students majoring in accounting, State University of Malang. The material presented is material in the accounting cycle of a service company. This research is Research and Development (R & D). The data obtained in this study are quantitative and qualitative. Another source of research data from two lecturers as a material expert and instructional learning media expert, 36 accounting students, and 35 accounting education students, Universitas Negeri Malang. Data analysis techniques used in this research is a descriptive analysis of the percentage. Based on the expert assessment of the medium of learning, expert teaching materials, and field testing is limited by the user, the quality of instructional media that have been developed categorized as valid and worthy of use to the learning process with an average score of 93.8% by expert instructional media, 94.1% by material experts, and 82% by the user. Keyword: Character-Based Media, Digital Magazine, Accounting Cycle.DOI: 10.17977/um013v1i12017p043
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Manjemen Laba Nuruddin, M Achmad; Rohmatunnisa, Layly Dwi
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1308

Abstract

The purpose of this study was to determine the effect of profitability, company size and capital structure on earnings management in the company's financial statements. This survey uses data from 72 of 24 samples of companies listed on the Indonesia Stock Exchange between 2019 and 2021. This research uses quantitative research. The data used in this research is secondary data in the form of financial reports and annual reports. The statistical method used in this research is multiple regression method. Research result shows that profitability and firm size have a significant effect on earnings management, while capital structure has no significant effect on earnings management.
MAKNA LABA BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) rohmatunnisa, layly dwi
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.1680

Abstract

Penelitian ini mencoba untuk mengetahui persepsi laba dan pemicu dalam pembentukan mindset atau pola pikir pengusaha UMKM terhadap laba. Jenis penelitian yang dilakukan merupakan penelitian kualitatif dengan menggunakan studi fenomenologi, dimana masih adanya sesuatu yang perlu diungkap dalam dari suatu masalah yang masih memiliki makna tersembunyi. Peneliti menggunakan data primer dan data sekunder, data primer adalah data yang diperoleh secara langsung dari informan melalui wawancara secara langsung, wawancara ini dilakukan dengan menggunakan metode semi-structured interview (wawancara semi terstruktur). Data primer dalam penelitian ini merupakan 2 pengusaha UMKM alat dan bahan banguanan. Hasil penelitian memberikan makna bahwa laba tidak selalu hanya berupa keuntungan yang besar, namun cukup dengan adanya perputaran modal yang akan digunakan lagi untuk modal produksi berikutnya demi kelangsungan usaha dan pengembangan dari usaha. Laba menurut pengusaha UMKM di Blitar ini dipicu oleh semangat pengusaha untuk lebih mengembangkan usaha bisnisnya dengan mengedepankan kepercayaan konsumen dalam setiap pesanan.
Co-Authors Nuruddin, M Achmad