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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Keuangan dan Perbankan Journal of Education and Learning (EduLearn) Jurnal Dinamika Akuntansi Dinamika Pendidikan JABE (Journal of Accounting and Business Education) Economic Education Analysis Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Surya Abdimas JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Economic Education and Entrepreneurship Journal Jurnal Abdi Insani Madaniya Jurnal Pengabdian Nasional (JPN) Indonesia Multicience Jurnal Pengabdian Nasional (JPN) Indonesia Economic Education Analysis Journal Jurnal Pendidikan Progresif
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INTERNALISASI PENDIDIKAN KARAKTER DALAM AKUNTANSI (INSPIRASI) DIARY (SOLUSI KONSERVASI MORAL) -, Kardiyem
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i1.2562

Abstract

Pendidikan yang dalam UU No. 20 Tahun 2003 tentang SISDIKNAS bertujuan untuk berkembangnya potensi peserta didik agar menjadi manusia yang beriman dan bertaqwa kepada Tuhan Yang Maha Esa, berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri, dan menjadi warga negara yang demokratis serta bertanggung jawab (pasal 3). Namun kenyataannya, Kondisi sosial, kultural masyarakat kita akhir-akhir ini memang mengkhawatirkan. Masyarakat kita menghadapi krisis kronis dan perilaku positif hilang termakan zaman digantikan produksi perilaku negatif yang cenderung destruktif. Pembentukan karakter merupakan salah satu tujuan pendidikan nasional. Pendidikan karakter menjadi semakin mendesak untuk diterapkan dalam lembaga pendidikan kita. Sekolah merupakan salah satu wadah yang tepat untuk mengembangkan pendidikan karakter bagi anak. Belajar Akuntansi tidak hanya sekedar terampil dalam berhitung, tetapi juga menumbuhkan karakter rasional, jujur, obyektif, kontrol diri, progesif, keterbukaan pada aneka pendapat, eksploratif, dan ketekunan lewat pelajaran Akuntansi. Oleh karena itu, perlu dipersiapkan metode khusus dalam upaya mempersiapkan dan mengintregasikan seluruh nilai-nilai pendidikan serta karakter agar terjadi keseimbangan antara penguasaan bidang ilmu akuntansi dengan kemampuan non-akademik merupakan amanahnya untuk meningkatkan kualitas kehidupan bangsa. Inspirasi Diary dimanfaatkan untuk menginternalisasi pendidikan karakter pada siswa. Desain inspirasi diary adalah pembukuan uang saku siswa dan rencana pengembangan diri dan di evaluasi oleh guru. Adanya pembukuan mengenai uang saku maka peseta didik akan mengenal pendidikan cara mempertanggung jawabkan keuangan orang tua, kasih sayang terhadap orang tua, disiplin, tanggung jawab sikap hemat dan saling menghormati dan lain-lain. National Education System in Indonesia aims at developing a student’ potentials in order to become a human being who is faithful and devoted to God Almighty, noble, healthy, knowledgeable, skilled, creative, and independent. Furthermore, he is also expected to be a democratic and responsible citizen. However, the reality shows that social conditions and society cultures these days arealarming. Our society is facing a crisis of chronic. Moreover, positive behavior is replaced by the negative behavior that tends to be destructive. Character is one of national education goals. Character education is becoming increasingly urgent to be applied in our educational institutions. Character must be built and developed.Learning Accounting does not only focuson math, but also onhaving rational character, honesty, objectiveness, self-control, progressiveness,open minded to various opinions, exploratory minded, and dilligence. Therefore, an inspring diary needs to be applied for internalizing the character education. The design of inspiring diary is about bookkeeping for students’ pocket money and a plan for developing students’ potentials which are evaluated by teachers. It aims for giving lessons to the students about responsibility, love, discipline, trhiftiness, and having respect to the others
Utilization of Information Technology and Lecturer’s Role in Accounting Learning on the Conservation Character Values and Academic Performance of "Generation Z" Students Kardiyem, Kardiyem; Widhiastuti, Ratieh; Farliana, Nina; Mudrikah, Saringatun
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.21890

Abstract

This study aimed to explain the effect of the utilization of information technology and the role of lecturers in accounting learning on the value of conservation character and academic performance of "Generation Z" students, both directly and indirectly through mediation. The population in this study was selected purposively with a sample of 185 accounting education students in 2015. This research used a mixed methods approach and the type of research was a case study. The test results directly indicated the utilization of information technology and affected the academic performance of Generation Z students. The role of lecturers in accounting learning affected the academic performance of Generation Z students. The utilization of information technology affected the value of conservation character. In addition, the role of lecturers in accounting learning also affected the value of conservation character. There was an effect of the conservation character value on the academic performance of generation Z students. Mediation testing also showed the effect of the utilization of information technology on the academic performance of generation Z students through conservation character values. The role of lecturers in accounting learning affected the academic performance of generation Z students through the value of conservation character. This research is expected to contribute both to practice and in the theoretical realm. For educators and generation Z, it should be wise to use information technology by paying attention to conservation values. For the theoretical realm, it is necessary to continue to develop and study this topic in different sectors.
Pengaruh Perfeksionisme, Konformitas, dan Media Sosial Terhadap Prokrastinasi Akademik dengan Academic Hardiness Sebagai Variabel Moderasi Azizah, Nur; Kardiyem, Kardiyem
Economic Education Analysis Journal Vol 9 No 1 (2020): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i1.37240

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan dan menganalisis pengaruh perfeksionisme, konformitas, dan intensitas penggunaan media sosial terhada prokrastinasi akademik dengan academic hardiness sebagai variabel moderasi. Penelitian ini adalah penelitian kuantitatif dangan desain hypothesis testing study. Populasi sebanyak 426 mahasiswa Pendidikan Ekonomi angkatan 2016 se-Kota Semarang dan sampel yang digunakan berjumlah 206 mahasiswa. Teknik pengambilan sampel menggunakan proportional random sampling. Penelitian ini menggunakan metode analisis data deskriptif dan analisis inferensial berupa regresi. Hasil penelitian menunjukkan perfeksionisme berpengaruh secara negatif dan tidak signifikan terhadap prokrastinasi akademik Konformitas berpengaruh positif dan tidak signifikan terhadap prokrastinasi akademik. Intensitas penggunaan media sosial bepengaruh secara positif dan signifikan terhadap prokrastinasi akademik. Academic hardiness mampu memoderasi pengaruh perfeksionisme terhadap prokrastinasi akademik. Academic hardiness tidak mampu memoderasi pengaruh konformitas terhadap prokrastinasi akademik. Academic hardiness mampu memoderasi pengaruh intensitas penggunaan media sosial terhadap prokrastinasi akademik. Kesimpulan dari penelitian ini adalah intensitas penggunaan media sosial berpengaruh secara positif dan signifikan terhadap prokrastinasi akademik serta academic hardiness mampu memoderasi pengaruh perfeksionisme dan intensitas penggunaan media sosial terhadap prokrastinasi akademik. Saran yang diberikan untuk mengurangi prokrastinasi akademik yaitu mahasiswa harus mampu memanajemen waktu, manajemen penggunaan media sosial, dan berusaha mencapai standar hasil yang ditetapkan dengan mengerjakan tugas di awal waktu.
Pengaruh Nilai Hedonik, Kualitas Pelayanan, Nilai Utilitarian terhadap Impulsive Buying melalui Brand Trust Ningsih, Leni Setia; Kardiyem, Kardiyem
Economic Education Analysis Journal Vol 9 No 3 (2020): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i3.42343

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh langsung nilai hedonik, kualitas pelayanan, nilai utilitarian, dan brand trust terhadap impulsive buying maupun pengaruh tidak langsung nilai hedonik, kualitas pelayanan, dan nilai utilitarian terhadap impulsive buying melalui brand trust sebagai variabel intervening. Populasi penelitian ini adalah mahasiswa Fakultas Ekonomi Universitas Negeri Semarang angkatan 2015, 2016, 2017, dan 2018 sejumlah 3.596 mahasiswa. Sampel yang digunakan dalam penelitian ini sejumlah 362 mahasiswa menggunakan perhitungan rumus Slovin yang diambil dengan menggunakan teknik proportional random sampling. Metode pengumpulan data menggunakan kuesioner. Sedangkan, analisis yang digunakan adalah analisis deskriptif, analisis jalur, dan uji sobel. Hasil penelitian menunjukkan bahwa variabel nilai hedonik, kualitas pelayanan, dan nilai utilitarian berpengaruh positif terhadap brand trust. Nilai hedonik, kualitas pelayanan, dan brand trust berpengaruh positif terhadap impulsive buying. Hasil penelitian lainnya menunjukkan bahwa nilai utilitarian berpengaruh negatif terhadap impulsive buying. Brand trust tidak berhasil memediasi pengaruh nilai hedonik, kualitas pelayanan, dan nilai utilitarian terhadap impulsive buying.
The Effect of Digital Literation, Internationalization, and Learning Orientation on The Quality of Learning Through Self Direct Learning as Variables Moderating Astuti, Dwi Puji; Kardiyem, Kardiyem; Rachmadani, Wulan Suci; Widia, Syam
Economic Education Analysis Journal Vol 10 No 1 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i1.44696

Abstract

This study aims to determine the effect of digital literacy, internationalization, learning orientation on the quality of learning, and the role of the self-direct learning variable as a moderating variable. The population in this study were students of accounting education class 2016-2019. Samples were taken by purposive sampling as many as 75 students. The data collection technique used a questionnaire. Data analysis was performed using the classical assumption test with the IBM SPSS Statistic 26 application program. The results showed that digital literacy, internationalization, learning orientation did not affect the quality of learning. However, the existence of the self-direct learning variable as a moderating variable can strengthen the positive and significant influence on the quality of learning. Students must improve their learning orientation and digital literacy associated with improving the quality of learning. Keywords Internationalization; Quality of Learning; Digital Literacy; Learning Orientation; Self Direct-Learning
Pengaruh Perfeksionisme, Konformitas, dan Media Sosial Terhadap Prokrastinasi Akademik dengan Academic Hardiness Sebagai Variabel Moderasi Azizah, Nur; Kardiyem, Kardiyem
Economic Education Analysis Journal Vol 9 No 1 (2020): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i1.37240

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan dan menganalisis pengaruh perfeksionisme, konformitas, dan intensitas penggunaan media sosial terhada prokrastinasi akademik dengan academic hardiness sebagai variabel moderasi. Penelitian ini adalah penelitian kuantitatif dangan desain hypothesis testing study. Populasi sebanyak 426 mahasiswa Pendidikan Ekonomi angkatan 2016 se-Kota Semarang dan sampel yang digunakan berjumlah 206 mahasiswa. Teknik pengambilan sampel menggunakan proportional random sampling. Penelitian ini menggunakan metode analisis data deskriptif dan analisis inferensial berupa regresi. Hasil penelitian menunjukkan perfeksionisme berpengaruh secara negatif dan tidak signifikan terhadap prokrastinasi akademik Konformitas berpengaruh positif dan tidak signifikan terhadap prokrastinasi akademik. Intensitas penggunaan media sosial bepengaruh secara positif dan signifikan terhadap prokrastinasi akademik. Academic hardiness mampu memoderasi pengaruh perfeksionisme terhadap prokrastinasi akademik. Academic hardiness tidak mampu memoderasi pengaruh konformitas terhadap prokrastinasi akademik. Academic hardiness mampu memoderasi pengaruh intensitas penggunaan media sosial terhadap prokrastinasi akademik. Kesimpulan dari penelitian ini adalah intensitas penggunaan media sosial berpengaruh secara positif dan signifikan terhadap prokrastinasi akademik serta academic hardiness mampu memoderasi pengaruh perfeksionisme dan intensitas penggunaan media sosial terhadap prokrastinasi akademik. Saran yang diberikan untuk mengurangi prokrastinasi akademik yaitu mahasiswa harus mampu memanajemen waktu, manajemen penggunaan media sosial, dan berusaha mencapai standar hasil yang ditetapkan dengan mengerjakan tugas di awal waktu.
Pengaruh Nilai Hedonik, Kualitas Pelayanan, Nilai Utilitarian terhadap Impulsive Buying melalui Brand Trust Ningsih, Leni Setia; Kardiyem, Kardiyem
Economic Education Analysis Journal Vol 9 No 3 (2020): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i3.42343

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh langsung nilai hedonik, kualitas pelayanan, nilai utilitarian, dan brand trust terhadap impulsive buying maupun pengaruh tidak langsung nilai hedonik, kualitas pelayanan, dan nilai utilitarian terhadap impulsive buying melalui brand trust sebagai variabel intervening. Populasi penelitian ini adalah mahasiswa Fakultas Ekonomi Universitas Negeri Semarang angkatan 2015, 2016, 2017, dan 2018 sejumlah 3.596 mahasiswa. Sampel yang digunakan dalam penelitian ini sejumlah 362 mahasiswa menggunakan perhitungan rumus Slovin yang diambil dengan menggunakan teknik proportional random sampling. Metode pengumpulan data menggunakan kuesioner. Sedangkan, analisis yang digunakan adalah analisis deskriptif, analisis jalur, dan uji sobel. Hasil penelitian menunjukkan bahwa variabel nilai hedonik, kualitas pelayanan, dan nilai utilitarian berpengaruh positif terhadap brand trust. Nilai hedonik, kualitas pelayanan, dan brand trust berpengaruh positif terhadap impulsive buying. Hasil penelitian lainnya menunjukkan bahwa nilai utilitarian berpengaruh negatif terhadap impulsive buying. Brand trust tidak berhasil memediasi pengaruh nilai hedonik, kualitas pelayanan, dan nilai utilitarian terhadap impulsive buying.
The Effect of Digital Literation, Internationalization, and Learning Orientation on The Quality of Learning Through Self Direct Learning as Variables Moderating Astuti, Dwi Puji; Kardiyem, Kardiyem; Rachmadani, Wulan Suci; Widia, Syam
Economic Education Analysis Journal Vol 10 No 1 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i1.44696

Abstract

This study aims to determine the effect of digital literacy, internationalization, learning orientation on the quality of learning, and the role of the self-direct learning variable as a moderating variable. The population in this study were students of accounting education class 2016-2019. Samples were taken by purposive sampling as many as 75 students. The data collection technique used a questionnaire. Data analysis was performed using the classical assumption test with the IBM SPSS Statistic 26 application program. The results showed that digital literacy, internationalization, learning orientation did not affect the quality of learning. However, the existence of the self-direct learning variable as a moderating variable can strengthen the positive and significant influence on the quality of learning. Students must improve their learning orientation and digital literacy associated with improving the quality of learning. Keywords Internationalization; Quality of Learning; Digital Literacy; Learning Orientation; Self Direct-Learning
Utilization of Information Technology and Lecturer’s Role in Accounting Learning on the Conservation Character Values and Academic Performance of "Generation Z" Students Kardiyem, Kardiyem; Widhiastuti, Ratieh; Farliana, Nina; Mudrikah, Saringatun
Dinamika Pendidikan Vol 14, No 2 (2019): December 2019
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v14i2.21890

Abstract

This study aimed to explain the effect of the utilization of information technology and the role of lecturers in accounting learning on the value of conservation character and academic performance of "Generation Z" students, both directly and indirectly through mediation. The population in this study was selected purposively with a sample of 185 accounting education students in 2015. This research used a mixed methods approach and the type of research was a case study. The test results directly indicated the utilization of information technology and affected the academic performance of Generation Z students. The role of lecturers in accounting learning affected the academic performance of Generation Z students. The utilization of information technology affected the value of conservation character. In addition, the role of lecturers in accounting learning also affected the value of conservation character. There was an effect of the conservation character value on the academic performance of generation Z students. Mediation testing also showed the effect of the utilization of information technology on the academic performance of generation Z students through conservation character values. The role of lecturers in accounting learning affected the academic performance of generation Z students through the value of conservation character. This research is expected to contribute both to practice and in the theoretical realm. For educators and generation Z, it should be wise to use information technology by paying attention to conservation values. For the theoretical realm, it is necessary to continue to develop and study this topic in different sectors.
The determinant of the financial fraud of the village fund management Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad; Kardiyem Kardiyem; Fadhilah Mahanani Saputri
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.185 KB) | DOI: 10.26905/jkdp.v24i1.3576

Abstract

We examine the relationship between compensation, morality, organizational ethical culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud. Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village government is expected to have better organizational morality and ethical culture.JEL Classification: G28, H83, M41 How to Cite: Fachrurrozie, Wahyudin, A., Nurkhin, A., Mukhibad, H., Kardiyem, Saputri,F. M. (2020). The determinant of the financial fraud of the village fund  management. Jurnal Keuangan dan Perbankan, 24(1), 95-105.DOI: https://doi.org/10.26905/jkdp.v24i1.3576
Co-Authors - FACHRURROZIE - Kusmuriyanto Abdul Khafid, Abdul Abdul Khafidz Abdul Khafidz Abdul Khafidz Astuti Agus Wahyudin Ahmad Jaenuddin Ahmad Nurkhin Ali Djamhuri Ananda ‘Afifah Nur Vathin Arnida Kusumaningtyas Aulia Prima Kharismaputra Celine Amita Ramadhani Dewi Kusuma Wardani Dwi Puji Astuti Dwi Puji Astuti Dwi Puji Astuti Astuti Fadhilah Mahanani Saputri Hasan Mukhibad I Gusti Agung Komang Diafari Djuni Hartawan Ida Nur Aeni Ida Nur Aeni, Ida Nur Indira, Fransisca Rahcmawati Lutfia Nur Hadiyanti, Lutfia Nur Lyna Latifah Mudrikah, Saringatun Muhammad Sabandi Mukoyimah, Siti Nina Farliana Ningsih, Leni Setia Noviyanti Wahyuningsih Nurdian Susilowati Nurdian Susilowati Partono Thomas Pitaloka, Lola Kurnia Rachmadani, Wulan Suci RAHAYU LESTARI Rahayu Lestari Ratieh Widhiastuti Siswi Putri Sulawartisari Siswi Putri Sulawartisari Siti Khofifah Siti Mukoyimah Siti Mukoyimah Siti Nuraini Suyatmini Suyatmini Titik Ulfatun Widhya Nur Khasanah Widia, Syam Windi Ivariana Novelia Wulan Suci Rachmadani Yovi Annang Setiyawan