Sawitri Dwi Prastiti, Sawitri Dwi
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PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR Wardiana, Nathasya Aditya; Prastiti, Sawitri Dwi
Jurnal Akuntansi Aktual Volume 3, Nomor 3, Januari 2016
Publisher : Jurnal Akuntansi Aktual

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Abstract

The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial management
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR Nurhayati, Siska; Prastiti, Sawitri Dwi
Jurnal Akuntansi Aktual Volume 3, Nomor 2, Juni 2015
Publisher : Jurnal Akuntansi Aktual

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This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals. Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2008 until 2012 with total observations of 819 firm-years. Multiple regression is used for hypotheses testing. The results show that there is no significant effect of mandatory rotation of audit firm on audit quality. Audit firms and auditee can be considered well known of PMK 17/PMK.01/2008. Then audit tenure and audit firms reputation have significant effect to audit quality. Audit tenure can be consedered increase competencies of auditor, while the audit firms reputation that affiliated with big 4 firms probably has well integrity.Keywords: mandatory rotation of audit firm, audit tenure, audit firms reputation, audit quality
E-LEARNING-BASED TRAINING MODEL FOR ACCOUNTING TEACHERS Andayani, Endang Sri; Prastiti, Sawitri Dwi; Larasati, Ika Putri
Jurnal Ilmu Pendidikan Vol 20, No 2 (2014): ISSN 0215-9643 (Available for free access and download since June 1, 2015)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.17977/jip.v20i2.4616

Abstract

Abstract: E-Learning-Based Training Model for Accounting Teachers. To improve the competencies of teachers located on remote and diverse areas, it is viable and commendable to implement e-learning-based training. In view of this purpose, the present action research examines the effectiveness of e-learning-based training for accounting teachers. The findings reveal that teachers with poor ICT skills need to take orientation around online class first in order to get familiar with the use of ICT for learning purposes. Meanwhile, teachers with good ICT skills are able to engage directly in the training. The re­search project also shows that the effectiveness of training can be achieved through sequentially organ­ized materials and accessed through the learning progress of the trainees. Encouragement to the trainees for active involvement in the discussion forums during the training results in high final scores at the end of the training session. Keywords: E-learning, teacher training, accounting, East Java Abstrak: Model Pelatihan Berbasis E-Learning bagi Guru Akunting. Program pengembangan pro­fessional bagi para guru merupakan agenda utama untuk meningkatkan kualitas pendidikan. Untuk meningkatkan kompetensi guru, implementasi pelatihan berbasis e-learning dimungkinkan untuk men­jangkau para guru yang berasal dari berbagai wilayah terpencil. Penelitian tindakan ini menguji efek­tivitas pelatihan berbasis e-learning pada guru-guru akuntansi di Jawa Timur. Temuan penelitian meng­ungkap bahwa para guru yang memiliki kecakapan ICT rendah harus mengambil pelatihan orientasi pembelajaran online terlebih dahulu agar akrab dengan penggunaan ICT untuk tujuan-tujuan pembela­jaran. Sedangkan para guru yang sudah memiliki kecakapan ICT memadai dapat langsung mengikuti pelatihan. Efektivias pelatihan dapat dicapai dengan cara mengorganisasikan materi pelatihan secara berurutan dan hanya dapat diakses sesuai dengan kemajuan belajar peserta pelatihan. Dorongan partisi­pasi bagi peserta untuk terlibat aktif dalam forum diskusi menghasilkan nilai akhir yang tinggi pada akhir pelatihan. Kata kunci: E-learning, pelatihan guru, akuntansi, Jawa Timur
Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa Aziiz, Muhammad Nur; Prastiti, Sawitri Dwi
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.596 KB) | DOI: 10.17977/um004v6i22019p334

Abstract

Abstract: The principle of accountability in governance is the principle that guarantees that the government is responsible for a series of designed programs. The implementation of the principle of accountability can increase public confidence in the government. This study aims to explain the influence of village officials' competence, utilization of information technology and the Government's Internal Control System (SPIP) on the village fund accountability. The data was collected through questionnaires distributed to 44 village officials (who experience managing village finance for at least one year) and analyzed using regression. The results of this study indicate that the competence of village officials, the use of information technology and SPIP affect the accountability of village funds. The practical implication of this study for government officials is to improve the competence of village officials through Siskeudes training and optimize the use of information technology. Theoretically, financial accountability in the public sector can also be explained through compliance theory and ethical concepts.Abstrak: Prinsip akuntabilitas dalam tata kelola pemerintahan adalah prinsip yang menjamin bahwa pemerintah bertanggungjawab atas serangkaian program yang berada di bawahnya. Terlaksananya prinsip akuntabilitas dapat meningkatkan kepercayaan publik terhadap pemerintah. Penelitian ini bertujuan menjelaskan pengaruh kompetensi aparat desa, pemanfaatan teknologi informasi dan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas dana desa. Data penelitian dikumpulkan melalui angket yang disebarkan ke 44 aparat desa dan dianalisis menggunakan regresi. Aparatur desa yang menjadi sampel penelitian dipilih untuk mereka yang telah berpengalaman mengelola keuangan desa sekurang-kurangnya selama satu tahun. Hasil penelitian ini menunjukkan bahwa kompetensi aparat desa, pemanfaatan teknologi informasi dan SPIP berpengaruh terhadap akuntabilitas dana desa. Implikasi praktis hasil penelitian ini bagi aparat pemerintahan adalah untuk meningkatkan kompetensi aparat desa melalui pelatihan Siskeudes dan mengoptimalkan pemanfaatan teknologi informasi. Secara teoritis, akuntabilitas keuangan sektor publik dapat pula dijelaskan melalui teori kepatuhan dan konsep etika.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONFLIK KEAGENAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2007-2009 Iliyawati, Wachidatuz Zuhria; Prastiti, Sawitri Dwi
Jurnal Akuntansi Aktual Volume 1, Nomor 2, Juni 2011
Publisher : Jurnal Akuntansi Aktual

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PENGARUH KECERDASAN INTERPERSONAL TERHADAP PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL INTERVENING PADA SISWA JURUSAN AKUNTANSI Sari, Dina Fahma; Prastiti, Sawitri Dwi
Journal of Accounting and Business Education 2012: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 2, September 2012
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.618 KB) | DOI: 10.26675/jabe.v1i2.6019

Abstract

Penelitian ini menguji pengaruh kecerdasan interpersonal terhadap pemahaman akuntansi dengan kepercayaan diri sebagai variabel intervening pada siswa jurusan akuntansi SMK Muhammadiyah 1 Kota Pasuruan. Rancangan penelitian ini merupakan penelitian eksplanasi. Variabel penelitian yang digunakan adalah kecerdasan interpersonal (X), kepercayaan diri (Z) dan pemahaman akuntansi (Y). Populasi penelitian adalah seluruh siswa kelas X, XI, XII jurusan Akuntansi yang berjumlah 63 siswa sedangkan sampel yang diambil berjumlah 39 siswa. Teknik pemilihan sampel menggunakan Propotional Random Sampling. Teknik pengumpulan data menggunakan kuisioner. Analisis dalam penelitian ini menggunakan analisis jalur (path analysis). Hasil dari penelitian menunjukkan bahwa kecerdasan interpersonal berpengaruh terhadap pemahaman akuntansi dengan kepercayaan diri sebagai variabel intervening.
The Implementation of Project-Based Learning to Improve the Learning Interest and Student Achievement Fauzia, Hamida; Prastiti, Sawitri Dwi
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.017 KB) | DOI: 10.26675/jabe.v1i2.8486

Abstract

The purpose of the research is project based learning model to improve student interest and achademic achievment of second grade of Social departement of State Senior High School 3 Blitar Through the implementation of project-based learning model. The research design is a Classroom Action Research (CAR) also using achademic achievment test and observation instruments. The research shows that the students learning interest and achademic achievment can be improved.Keywords: Project-Based Learning Model, Learning Interest, Achademic Achievment
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR Nurhayati, Siska; Prastiti, Sawitri Dwi
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.08 KB)

Abstract

This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals. Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2008 until 2012 with total observations of 819 firm-years. Multiple regression is used for hypotheses testing. The results show that there is no significant effect of mandatory rotation of audit firm on audit quality. Audit firms and auditee can be considered well known of PMK 17/PMK.01/2008. Then audit tenure and audit firms reputation have significant effect to audit quality. Audit tenure can be consedered increase competencies of auditor, while the audit firms reputation that affiliated with big 4 firms probably has well integrity.Keywords: mandatory rotation of audit firm, audit tenure, audit firms reputation, audit quality
PEMAHAMAN PRINSIP TRANSPARANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN KEUANGANDI AISYIYAH CABANG KESAMBEN, BLITAR Wardiana, Nathasya Aditya; Prastiti, Sawitri Dwi
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.309 KB)

Abstract

The aim of this study is to define the treasurer understanding regarding transparency principle, accountability, and internal control in financial management. The data is collected by conducting in depth interview for primary data and reviewing other related data. The results of this study show that (1) transparency principle of financial management in Aisyiyah at Kesamben Branch is shown in financial recording and reporting phase; (2) accountability principle of financial management in Aisyiyah at Kesamben Branch is reflected as intrinsic motivation in vertical and horizontal accountability; yet (3) Aisyiyah at Kesamben Branch has not carried out the function of internal control in financial management which is reflected from the existence of dual function in institution and school with no authority.Keywords: transparency, accountability, internal control, financial management