Claim Missing Document
Check
Articles

Found 13 Documents
Search

Analysis of the determinants of profit persistence (Case Study on IDX-listed LQ45 Company Year 2014-2018): indonesia Vera Astuti Vera Astuti; Endra Murti Sagoro Endra Murti Sagoro
Jurnal Akuntansi, Auditing dan Keuangan Syariah Vol. 2 No. 2 (2023): OKTOBER 2023
Publisher : Prodi Akuntansi

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

Abstract

Persistensi laba menajdi fokus penting dan utama bagi seluruh investor dalam menentukan investasi. Laba yang memiliki persistensi tinggi tercermin pada stabilitas laba pada sustu periode yang lama. Penelitian ini bertujuan untuk  menguji faktor volatilitas arus kas, tingkat utang dan ukuran perusahaan terhadap persistensi laba berdasarkan inkonsistensi penelitian yang terjadi. Penelitian ini termasuk penelitian deskriptif kuantitatif. Penelitian ini menggunakan data sekunder dengan mengambil data berupa laporan keuangan dari Bursa Efek Indonesia.  Data berupa time series dari tahun 2014 hingga tahun 2018. Polulasi penelitian adalah seluruh perusahaan LQ45 yang terdaftar di BEI dengan sistem pengambilan data purposive sampling. Data dianalisis menggunakan teknik analisis regresi berganda dengan bantuan SPSS 23. Pengujian hipotesis penelitian secara parsial menggunakan Uji t, dan uji hipotesis simultan menggunakan Uji F. Hasil analisis regresi pada probabilitas 0.05 menunjukkan bahwa : (1) variabel volatilitas arus kas tidak berpengaruh terhadap persistensi laba, (2) variabel tingkat utang berpengaruh negatif dan signifikan terhadap persistensi laba pada, (3) variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap persistensi laba.
KEEFEKTIFAN PERANCAH DALAM MENINGKATKAN HASIL BELAJAR MAHASISWA PADA PEMBELAJARAN AKUNTANSI BERBASIS TEKNOLOGI Sagoro, Endra Murti; Saputri, Agatha; Nurrahman, Arief; Astuti, Vera
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 2 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i2.67676

Abstract

Teknologi dapat dimanfaatkan untuk meningkatkan hasil belajar mahasiswa akuntansi dengan mempertimbangkan beban kognitif. Inovasi pembelajaran berdasarkan Scaffolding Theory diperlukan untuk mengurangi beban kognitif mahasiswa pada pembelajaran berbasis teknologi. Pengurangan beban kognitif ditunjukkan dengan peningkatan hasil belajar. Kami menguji perbedaan hasil belajar mahasiswa pada materi akuntansi sederhana dan kompleks dengan perancah dan tanpa perancah. Penelitian ini merupakan eksperimen dengan 128 mahasiswa akuntansi sebagai subjek yang dibagi ke dalam empat kelas. Hasil penelitian menunjukkan bahwa terdapat perbedaan hasil belajar mahasiswa pada materi akuntansi sederhana dan kompleks dengan perancah dan tanpa perancah. Perbedaan rerata hasil belajar mahasiswa paling tinggi terdapat pada pembelajaran materi akuntansi sederhana dengan perancah, sedangkan perbedaan rerata hasil belajar paling rendah terdapat pada pembelajaran materi akuntansi kompleks tanpa perancah. Temuan lain menunjukkan bahwa penggunaan perancah pada materi akuntansi sederhana dan kompleks tidak ditemukan perbedaan hasil belajar secara signifikan. Hal ini membuktikan bahwa inovasi pembelajaran akuntansi dengan perancah dapat diadopsi untuk pembelajaran akuntansi berbasis teknologi. Kata kunci: Hasil Belajar, Scaffolding Theory, Teknologi, Perancah
Respons Mahasiswa terhadap Penerapan Kurikulum Merdeka Vera Astuti; Selamat Husni Hasibuan
Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial Vol. 2 No. 3 (2024): Mei : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nakula.v2i3.769

Abstract

Independent Curriculum is a transitional curriculum after the COVID-19 crisis. Independent Curriculum aims to make students have learning independence, think critically, innovatively and creatively. This requires students to be more active (student oriented), able to solve personal and other problems, and able to produce certain projects as the final output of the learning process. Campuses are free to design curricula for learning systems and lecture systems to realize these goals. This research focuses on seeing student responses in the application of the Independent Curriculum in terms of the learning system and lecture system. The research method used is descriptive qualitative with an unstructured interview method. The results showed a positive student response to the implementation of the Independent Curriculum even though there are notes that can be used as reference material for improving curriculum development in the future.
Pelatihan Pembuatan Media Pembelajaran Flipbook Berbasis Canva yang Lebih Menarik dalam Pembelajaran Bagi Guru SMK Koperasi Yogyakarta Rizqi Ilyasa Aghni; Vera Astuti; Arief Nurrahman
Jurnal Kemitraan Masyarakat Vol. 1 No. 2 (2024): Juni: Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v1i2.171

Abstract

Current developments require teachers to adapt to the learning process. The problem that teachers at the Yogyakarta Cooperative Vocational School still face is the development of unique and interactive learning media such as the Canva-based Flipbook learning media. Previously, the learning media that was widely used by teachers was PowerPoint, there was no alternative media that was more interactive that could be applied in the learning process, so these teachers needed Canva-based flipbook interactive media training. This training aims to make teachers skilled in developing interactive learning media using Canva-based Flipbook. Participants who took part in the training were 22 teachers. The training is filled with material delivery, discussion and practice. The results of this training activity show that: (1) the participants were satisfied with the training activities carried out, (2) the training activities were also considered effective to carry out and continue to be developed in the future, (3) the target of the product produced has also been achieved because in part Most participants were able to produce products in the form of interactive learning media using Canva-based flipbooks
“BYSTANDER EFFECT” IN CASES OF CORRUPTION IN CORPORATE, BUREAUCRATIC AND POLITICAL ORDERS Vera Astuti; Ratna Candra Sari
Jurnal Hukum dan Peradilan Vol 8, No 3 (2019)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.8.3.2019.420-438

Abstract

E-KTP Corruption is an organized crime that occurs in Indonesia. The corruption that has been established is to form an organized network due to the phenomenon "baystander effect" where it is a phenomenon of social psychology due to the loss of a sense of virginity to act to do something on an incident that Characterized by the interdependent nature of each other which eventually nothing moves one.  This research aims to prove the existence of a matter of silence because it is triggered by personal interests or "self-interest" of the persons involved until difficult to control by the State apparatus. This method of research refers to the reference of legislation, information submitted by the media, statements from politicians and bureaucracy officials, court decisions and also reference books. The results of the study showed that the corruption that ensnares the bureaucracy officials and the politicians in fact has also dragged corporations. Participating in the case of the persons in corruption cases of intertwining creates a crime that is organized in such a way to harm the country and cause millions of people to be injured in the sleep. When they feel benefited over this corruption case then they choose silence, this is the phenomenon called "baystander effect" thus complicating the investigation in dismantling this corruption case.
Peningkatan Resiliensi Petani Milenial Sleman Melalui Pendampingan Literasi Keuangan Mustikawati, RR. Indah; Priantinah, Denies; Sari, Ratna Candra; Astuti, Vera; sayekti, Fitria Ningrum
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i6.952

Abstract

Financial literacy is an important skill that supports the welfare of the community, especially millennial farmers in Sleman, Yogyakarta. The low level of financial literacy among farmers hinders their access to financial services and effective farm business management. Therefore, a financial literacy education program is needed to improve their resilience. This research aims to improve the financial knowledge and record-keeping skills of millennial farmers in Sleman through financial literacy mentoring, and to encourage them to have better access to finance. The program was implemented through a participatory approach involving 24 farmers from various agricultural backgrounds. The methods used include lectures and hands-on practice in making simple financial reports using Microsoft Excel. This activity began with problem identification through Focus Group Discussion (FGD) and continued with training. The results of the activity implementation showed an increase in participants' understanding of the importance of financial literacy. The farmers were able to prepare simple financial statements and understand the process of cost identification and cost of goods sold calculation. The majority of participants expressed satisfaction with the training provided. Implications This financial literacy program has a positive impact in improving the financial knowledge and skills of millennial farmers in Sleman. With improved financial literacy, it is expected that farmers can better manage their businesses, improve their welfare, and contribute to the growth of the agricultural sector in Indonesia.ABSTRAKLiterasi keuangan merupakan keterampilan penting yang mendukung kesejahteraan masyarakat, terutama petani milenial di Sleman, Yogyakarta. Tingkat literasi keuangan yang rendah di kalangan petani menghambat akses mereka terhadap layanan keuangan dan pengelolaan usaha tani yang efektif. Oleh karena itu, diperlukan program pendidikan literasi keuangan untuk meningkatkan resiliensi mereka. Penelitian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pencatatan keuangan petani milenial di Sleman melalui pendampingan literasi keuangan, serta untuk mendorong mereka memiliki akses keuangan yang lebih baik. Program ini dilaksanakan melalui pendekatan partisipatif dengan melibatkan 24 petani dari berbagai latar belakang pertanian. Metode yang digunakan mencakup ceramah dan praktik langsung dalam pembuatan laporan keuangan sederhana menggunakan Microsoft Excel. Kegiatan ini dimulai dengan identifikasi masalah melalui Focus Group Discussion (FGD) dan dilanjutkan dengan pelatihan. Hasil pelaksanaan kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya literasi keuangan. Para petani berhasil menyusun laporan keuangan sederhana dan memahami proses identifikasi biaya serta perhitungan harga pokok penjualan. Mayoritas peserta menyatakan kepuasan terhadap pelatihan yang diberikan. Implikasi Program literasi keuangan ini memberikan dampak positif dalam meningkatkan pengetahuan dan keterampilan finansial petani milenial di Sleman. Dengan peningkatan literasi keuangan, diharapkan petani dapat mengelola usaha mereka dengan lebih baik, meningkatkan kesejahteraan mereka, serta berkontribusi pada pertumbuhan sektor pertanian di Indonesia.
IMPLEMENTATION OF LEARNING MODELS IN THE MERDEKA CURRICULUM: PERCEPTION OF VOCATIONAL HIGH SCHOOL ACCOUNTING TEACHERS IN THE SPECIAL REGION OF YOGYAKARTA Purnama, Dian Normalitasari; Siswanto, Siswanto; Aghni, Rizqi Ilyasa; Astuti, Vera
Jurnal Ekonomi dan Pendidikan Vol 21, No 2 (2024)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v21i2.78327

Abstract

Education plays a crucial role in shaping the quality of human resources and societal development. Effective learning processes, significantly influenced by teacher performance, are vital for achieving quality education. This research explores the challenges faced by vocational high school teachers in implementing the Merdeka Curriculum, which aims to address learning disruptions caused by the Covid-19 pandemic and align with the demands of Industry 4.0. The study employs a qualitative case study design involving interviews and observations of 10 accounting teachers from five vocational high schools in Yogyakarta. Findings reveal that while various learning models, including Problem Based Learning (PBL), Project Based Learning (PjBL), and Teaching Factory (TEFA), are utilized, their implementation is often hindered by limited teacher training, inadequate resources, and insufficient understanding of the curriculum. PBL faces difficulties in Vocational High School A and Vocational High School D due to a lack of training. PjBL is effectively used in Vocational High School C and Vocational High School D for real-world projects, whereas TEFA is constrained by limited support. The study highlights that teachers struggle with adapting to the Merdeka Curriculum, particularly senior educators, and emphasizes the need for professional development, improved infrastructure, and additional training to meet the curriculum's requirements. Key barriers include inadequate professional support, high administrative burdens, and resistance to change. This research underscores the importance of enhancing teacher readiness and adapting learning models to align with the Merdeka Curriculum effectively.
Mini Review Pharmacy Oncology: Current Trends and Future Directions Mangunsong, Sonlimar; Ramadhiani, Aninditha Rachmah; Astuti, Vera
Jurnal Kesehatan Farmasi Vol 7 No 1 (2025): Jurnal Kesehatan Farmasi
Publisher : Jurusan Farmasi, Poltekkes Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/jkpharm.v7i1.2714

Abstract

Abstract Pharmacy Oncology has made significant strides in improving cancer care through the development of targeted therapies, immunotherapies, pharmacogenomics, and nanotechnology. However, challenges remain in optimizing drug efficacy, managing adverse events, and ensuring equitable access to these advanced treatments. The evolving role of pharmacists in oncology will be crucial in addressing these challenges, ensuring that patients benefit from the latest advancements in cancer care. Pharmacy oncology plays a critical role in advancing cancer treatment by improving the efficacy, safety, and accessibility of therapies. This review highlights current trends in pharmacy oncology, including the emergence of targeted molecular therapies, immunotherapy innovations, nanoparticle-based drug delivery, and the integration of personalized medicine. Key challenges such as high treatment costs, drug resistance, and access disparities are explored alongside their implications for patient care. Future opportunities are identified, emphasizing advancements in pharmacogenomics, digital health technologies, and collaborative approaches to address unmet needs. This review underscores the necessity for continuous innovation to enhance therapeutic outcomes and improve the quality of life for cancer patients. Keywords: Oncology Pharmacy ; targeted therapies, immunotherapy, pharmacogenomics, Review
Evaluating the Effectiveness of the Problem-Based Learning Model for Students in the Economics Education Study Program Astuti, Vera; Purnamasari, Niken
Jurnal Ekonomi dan Pendidikan Vol. 22 No. 1 (2025)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v22i1.82484

Abstract

This study investigates the impact of Problem-Based Learning (PBL) on student learning outcomes in an introductory accounting course within the Education Economics program. Utilizing a One-Group Pre-test Post-test Design, the research measures students' performance before and after implementing the PBL model. The results indicate a significant improvement in mean scores, rising from 83.1509 to 91.7547, with a p-value of 0.000, suggesting that PBL effectively enhances students' academic achievement. The study also explores the reasons behind PBL's effectiveness, highlighting its promotion of active engagement, critical thinking, collaboration, and the application of knowledge to real-world situations. These findings underscore the value of incorporating PBL into educational practices to improve both cognitive and non-cognitive learning outcomes.
THE ROLE OF SCHOOL PRINCIPALS IN DRIVING MGMP AS A MEANS OF PROFESSIONAL DEVELOPMENT OF JUNIOR HIGH SCHOOL TEACHERS Astuti, Vera; Bedi, Fisman; Fitri, Tin Amalia
Jurnal Al-Ulum : Jurnal Pemikiran dan Penelitian Ke-Islaman Vol 12 No 2 (2025): al-Ulum: Jurnal Pendidikan, Penelitian dan Pemikiran Keislaman
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/alulum.12.2.2025.136-142

Abstract

The purpose of this research is to examine the approach of the principal of SMP 2 PGRI Bandar Lampung in advancing MGMP as an effort to professionalize teachers. Education functions as a means of growing character, ethics, as well as mental and physical strength. Teachers play a central role in guiding students to their best potential, and this principle has an important role in fostering teachers' professional growth. The research method used in this study is a qualitative method with the data collection method being interview, observation, and analysis of documentation data, while the data source is the principal and some teachers. The results of this study are that school principals have successfully implemented the MGMP strategy without obstacles, through the provision of facility support, resources, and encouragement of active participation of teachers. In addition, a structured coaching program, teachers are involved in MGMP activities every two months, and are given periodic feedback and evaluations. The principal also connects MGMP activities with curriculum needs, encourages collaboration between teachers, and facilitates access to advanced training. Overall, the strategies implemented are able to create an environment conducive to the development of teachers' competencies, so that they can be active in planning, implementing, and assessing learning. The implication of the research is that schools that want to maximize the role of MGMP in improving the quality of teachers can optimize the MGMP program which is driven by school principals, assisted by teachers and supported by students.