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All Journal BALANCE Jurnal Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Abadimas Gorontalo Jurnal Abdimas Sangkabira Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Perpajakan PEDAMAS (Pengabdian Kepada Masyarakat) Equivalent : Journal of Economic, Accounting and Management Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
Rizki, Novia
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Journal : Jurnal RAK (Riset Akuntansi Keuangan)

 1 
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Rizki, Novia; Priyambodo, Victoria K; Hanani, Tri; Gayatri, Baiq Alon P.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2078

Abstract

The development of information technology is very rapid in its use, including in the financial reporting sector. This study aims to analyze whether the use of technology has an impact on the accountability of cooperatives in East Lombok. This quantitative study uses a questionnaire with a total of 52 cooperative respondents. Data analysis uses path analysis with the Partial Least Square-Structural Equation Model (PLS-SEM). The results show that the use of technology has a significant effect on the cooperatives’ accountability which is measured comprehensively with three approaches, namely organizational and management, business and service, and financial aspects. This study contributes to the literature on the determinants of cooperative accountability in Indonesia which are very closely related to the use of information technology. In addition, this study provides empirical evidence of the impact of technology use on accountability which is not only measured from a financial aspect.
TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Rizki, Novia; Priyambodo, Victoria K; Hanani, Tri; Gayatri, Baiq Alon P.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2078

Abstract

The development of information technology is very rapid in its use, including in the financial reporting sector. This study aims to analyze whether the use of technology has an impact on the accountability of cooperatives in East Lombok. This quantitative study uses a questionnaire with a total of 52 cooperative respondents. Data analysis uses path analysis with the Partial Least Square-Structural Equation Model (PLS-SEM). The results show that the use of technology has a significant effect on the cooperatives’ accountability which is measured comprehensively with three approaches, namely organizational and management, business and service, and financial aspects. This study contributes to the literature on the determinants of cooperative accountability in Indonesia which are very closely related to the use of information technology. In addition, this study provides empirical evidence of the impact of technology use on accountability which is not only measured from a financial aspect.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Rizki, Novia; Priyambodo, Victoria K; Hanani, Tri; Gayatri, Baiq Alon P.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2078

Abstract

The development of information technology is very rapid in its use, including in the financial reporting sector. This study aims to analyze whether the use of technology has an impact on the accountability of cooperatives in East Lombok. This quantitative study uses a questionnaire with a total of 52 cooperative respondents. Data analysis uses path analysis with the Partial Least Square-Structural Equation Model (PLS-SEM). The results show that the use of technology has a significant effect on the cooperatives’ accountability which is measured comprehensively with three approaches, namely organizational and management, business and service, and financial aspects. This study contributes to the literature on the determinants of cooperative accountability in Indonesia which are very closely related to the use of information technology. In addition, this study provides empirical evidence of the impact of technology use on accountability which is not only measured from a financial aspect.
The Effect of Corporate Governance on Earnings Management in Indonesian Rural Banks Hanani, Tri; Martiningsih, Sri Pancawati; Wardiningsih, Reny; Rizki, Novia; Agustiningsih, Wulandari; Firdausi, Deni Karunia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2680

Abstract

Earnings are one of the most important measures of company performance. Because of this, many earnings managements are carried out by companies in various sectors, one of which is in the banking sector. The aim of this study is to investigate the impact of corporate governance implementation on earnings management in Indonesian Rural Banks (BPR). This study uses secondary data sources extracted from financial reports and rural banks governance reports from the 2020 to 2023 period, which were collected manually. A total of 44 observations from 11 rural banks were analyzed using panel data regression using the Stata application. Data were also analyzed using descriptive statistics, R-squared, and t-test. The results of this study found that corporate governance has no significant impact on the level of earnings management in Indonesian rural banks. The paper offers evidence of corporate governance failure at the rural bank level in Indonesia. This contributes to the governance and banking risk management science, where it turns out that governance can fail, so that continuous evaluation and monitoring are needed.
Co-Authors Aditya Yunanda, Rama Agustiningsih, Wulandari Almagfira, Anisa Sava Andika Noviawan, Lalu Annisa, Tiara Aulia, Yesi Rahma Ayu, Nurmaya Ade Kresna Aziza Arofani, Syofiatul Azzahra, Zihaddiah Fitri Basri, Dade Irawan Cahyadi, Ridho Cempaka, Putri Devi, Ni Gusti Ayu Wiranti Firdausi, Deni Karunia Gayatri, Baiq Alon P. Hanani, Tri Hartini, Intan Juwita Hasnawati, Pebriani Indra Jaya, Satria K. Priyambodo, Victoria Kamilatuzzahirah, Siti Alifany Kartikasari, Nungki Kirani, Vina Amellia Mawarni, Rika Maylisa, Riska Molastika, Theresa Julia Ningsih, Sri Rohyanti Paradisa Sukma Pitriyani, Putri Rahayu Prasedya, Tusta Citta Ihtisan Tri Prasidya, Tusta C.I.T Priyambodo, Victoria K Priyambodo, Victoria K. Priyambodo, Victoria Kumanintyas Priyambodo, Victoria Kusumaningtyas Putra Bayu, Surya Putriasih, Ni Putu Swasthyas Robith Hudaya Samanta Putra, Ronal Sri Pancawati Martiningsih, Sri Pancawati Sulistiani, Baiq Dewi Syawila, Bintang Olvi Wardiningsih, Reny Yunita Putri, I Gusti Ayu Yusmania, Titin Riswanda Zahirah, Sayyidah Yasmin