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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ekonomi Modernisasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual Community Empowerment Rengganis Jurnal Pengabdian Masyarakat
Ika Putri Larasati
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Public Health Social Sciences

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Towards Systems Thinking in Ethical Management to the Environment: A Solution for Conflict of Interest Putri Larasati, Ika
Jurnal Ekonomi Modernisasi Vol. 6 No. 2 (2010): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.705 KB)

Abstract

Multiple stakeholders refer to different interests that are vulnerable to create conflict of interest. The condition requires an effective management to satisfy stakeholders without ignoring ethical practices to the environment. It demands systems thinking which makes companies realise that their activities influence stakeholders whilst stakeholders’ actions have impact on companies. However, several companies preclude the systems thinking which gives consequence to unsolved conflict and even creates worse problems. Gunns Limited Company Australia (Gunns) is one of example ofthese companies.Gunnsactivities in the Tasmania forest generated public criticisms because Gunns was considered as a firm that deterioratedthe environment, humans’health and communities’ job. Different stakeholders’ views on this case might lead to environmental safety or environmental destructions. With this background, this essay attempts to analyzethe application of systems thinking (under stakeholder theory) in the process of ethical management to the environment in order to solve the conflict of interests. Hopefully, this paper will significantly contribute to overcome similar issues in Indonesia and also contributes to further researches related to systems thinking as a solution for conflict of interest.
BUSINESS RISK MANAGEMENT AND ENVIRONMENTAL COMPLIANCE: A REVIEW OF SHELL OIL SPILLS IN SYDNEY HARBOUR AUSTRALIA Larasati, Ika Putri
Jurnal Ekonomi Modernisasi Vol. 7 No. 3 (2011): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.846 KB)

Abstract

A business risk has been an inherent part of companies’ activities nowadays. It relates to threats and opportunities which make a majority of companies manage the risk. The business risk also has been concerned by public particularly in term of environmental risk. A failure to manage the environment may result in negative reactions from public. The negative reactions are predicaments for company’s economy. Therefore, companies have also considered the significance of the environmental risk management. An example of these companies is Shell Oil Company which suffered environmental issue in 1999. Accordingly, this paper aims to evaluate the risk management conducted by the Shell Company which focuses on company’s effort to maintain good relationship with stakeholders in its environmental risk management. There were determinant factors in the successful risk management. The first factor is an efficient and effective implementation of risk management cycle. Secondly, a practice of risk management phase. The third factor is effective social activities. The fourth factor is a significance of risk management application since the establishment of company. The fifth factor is an importance of efficient and effective communication with stakeholders. Finally, a substantial contribution from media is prominent aspect in company’s risk management.
MAMPUKAH TAM MENJELASKAN FAKTOR-FAKTOR DALAM PENGGUNAAN SIPEJAR? Ani Wilujeng Suryani; Ika Putri Larasati; Sri Pujiningsih; Sawitri Dwi Prastiti
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 1 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i1.58844

Abstract

Dalam rangka untuk memberikan kesempatan belajar yang lebih bermakna dan berkualitas bagi peserta didik, perguruan tinggi secara kontinu terus memanfaatkan perkembangan teknologi. Salah satu contoh yaitu, adanya penggunaan e-learning dalam proses pembelajaran yang memberikan beragam kemudahan bagi pendidik dan peserta didik. Penelitian ini bertujuan untuk menginvestigasi kebermanfaatan platform SIPEJAR yang digunakan oleh mahasiswa dalam mengakses konten pembelajaran yang telah dikembangkan pada mata pelajaran Pengantar Akuntansi. Penelitian ini dibingkai dalam model Technology Acceptance Model (TAM). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanasi. Penelitian dilakukan terhadap 182 mahasiswa Universitas Negeri Malang yang diambil secara acak. Pengambilan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan Smart-PLS. Hasil penelitian menunjukkan bahwa computer self-efficacy berpengaruh positif signifikan tehadap perceived ease of use, perceived usefulness, dan attitude. Selanjutnya, perceived ease of use berpengaruh positif terhadap perceived usefulness dan usage. Perceived usefulness juga berpengaruh positif signifikan terhadap attitude dan usage. Namun, attitude tidak berpengaruh terhadap usage, begitupun perceived ease of use terhadap attitude. Dengan demikian, diperlukan peran pendidik yang lebih maksimal dalam memanfaatkan SIPEJAR, sehingga pembelajaran lebih interaktif dan kreatif. Kata kunci: Computer self-efficacy, Percieved ease of use, Percieved usefulness, Attitude, Usage
Accountant Stereotypes in Korean Dramas Luhtitis Enggar Rahmasari; Ika Putri Larasati; Rizky Dharana Meidina
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p102

Abstract

Purpose: The objective of this study is to investigate how Korean dramas portray stereotypical images of accountants, which is expected to provide literature that explores popular culture in accounting research.Method: This research used a qualitative approach with the thematic analysis method. Four Korean dramas were selected based on ratings and the role of the accountant profession in the dramas for both main and supporting characters. Findings: The results of the study showed that accountants are described as professional, intelligent, and honest beancounters. Positive and negative stereotypes in Korean dramas as popular culture might influence the career option of becoming accountants. This research has been unable to explain why there has been declining interest in the accountant profession. Future studies could involve examining the effect of accountant stereotypes as portrayed in Korean dramas on their viewers.Originality/Value: The visualization of accountants in Korean dramas is considered a new and interesting topic to be investigated. Some previous studies had involved this topic, and there is still some room for improvement. This study is expected to improve some areas, particularly the methods and findings of related topics. 
Workshop Media Pembelajaran Interaktif Berbasis Audio-Visual untuk Meningkatkan Kompetensi Guru di Era Abad 21 Suryani, Ani Wilujeng; Larasati, Ika Putri; Ambarwati, Ferdiana; Novelita, Ferina; Pradiana, Fika
Rengganis Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2023): November 2023
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v3i2.361

Abstract

In the 21st century, the rapid development of technology requires teachers to employ a range of digital devices to assist the learning process. Nevertheless, there are still many teachers who lack proficiency in digital technology due to their ongoing struggle with its use. The objective of this community service activity is to enhance the proficiency of teachers at MAN 2 Mojokerto in creating and developing educational materials/media that align with the characteristics of today's students, through the use of diverse digital technologies. The activity comprises three distinct stages: the preparatory stage for problem identification, the hybrid workshops stage, and the evaluation phase involving the satisfaction survey questionnaire at the conclusion of each workshop session. According to the findings of the satisfaction survey, the majority of teachers expressed contentment with all instructional materials that were delivered during the workshop. Furthermore, the pre-test and post-test scores of the workshop participants also showed the successful enhancement of instructors' comprehension and proficiency at MAN 2 Mojokerto in using audio-visual-based interactive learning media.
SLACK RESOURCES AND CORPORATE SUSTAINABILITY PERFORMANCE Ibrahim, Rofi Dwi Bagus; Larasati, Ika Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.47831

Abstract

ABSTRACTCorporate Sustainability Performance (CSP) is an important issue and has received considerable attention from stakeholders. CSP practices require the availability of resources from the company. Slack resources are surplus resources in a company that can be utilized for CSP. Slack resources in this research are classified into financial slack and Human Resources (HR) slack. This research aims to examine the role of financial slack and HR slack on CSP. The number of samples in this research was 250 non-financial companies that publish sustainability reports and annual reports and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This quantitative research uses multiple linear regression analysis with the Newey-West standard error approach. The research results show that financial slack does not affect CSP, while HR slack has a positive effect on CSP. This finding is because the allocation of financial slack tends to be more rigid when compared with the allocation of HR slack for CSP.Keywords: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources ABSTRAKCorporate Sustainability Performance (CSP) merupakan isu penting dan mendapat banyak perhatian bagi para pemangku kepentingan. Praktik CSP pada dasarnya memerlukan ketersediaan sumber daya dari perusahaan. Slack resources adalah sumber daya yang berlebih di suatu perusahaan sehingga dapat dimanfaatkan untuk CSP. Slack resources dalam penelitian ini diklasifikasikan menjadi kelebihan sumber daya keuangan (financial slack) dan kelebihan sumber daya manusia (human resources slack). Penelitian ini bertujuan untuk menguji peran financial slack dan Human Resources (HR) slack terhadap CSP. Jumlah sampel dalam penelitian ini sebanyak 250 perusahaan non-keuangan yang mempublikasikan sustainability report dan annual report, serta terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dengan pendekatan Newey-West standard error. Hasil penelitian menunjukkan bahwa financial slack tidak berpengaruh terhadap CSP, sementara HR slack berpengaruh positif terhadap CSP. Temuan ini dikarenakan alokasi financial slack cenderung lebih rigid, jika dibandingkan dengan alokasi HR slack untuk CSP.Kata Kunci: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources
Developing 4C skills through scientific writing for labor readiness Suryani, Ani Wilujeng; Larasati, Ika Putri; Harliansyah, Prastiawan; Faurehzi, Novrico Putra; Novia, Sanny Sheilla; Sabrina, Diana Maulia
Community Empowerment Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12428

Abstract

The evolving demands of the labor market require technical skills, critical thinking, creativity, collaboration, and effective communication skills (4C skills). One supporting aspect of 4C skills is writing ability, which can assist students in effectively presenting information, expressing opinions, and communicating well. This community service activity aims to improve students’ ability to produce quality scientific writing, develop 4C skills, and contribute to reducing unemployment through readiness to face the labor market. The workshop implementation method includes a preparation stage, an online workshop stage, and an evaluation stage. The results of the pre-test (M=80.00, SD=12.06) and post-test (M=87.83, SD=10.85) showed a p-value <0.001, indicating that the workshop activity successfully increased participants’ knowledge and understanding of good scientific writing.
Co-Authors Ambarwati, Ferdiana Faurehzi, Novrico Putra Harliansyah, Prastiawan Ibrahim, Rofi Dwi Bagus Luhtitis Enggar Rahmasari Novelita, Ferina Novia, Sanny Sheilla Pradiana, Fika Rizky Dharana Meidina Sabrina, Diana Maulia Sawitri Dwi Prastiti Sri Pujiningsih Suryani, Ani Wilujeng