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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang The Indonesian Accounting Review AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Darma Agung JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah ASET JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA JURNAL AKUNTANSI DAN BISNIS Fokus Abdimas Jurnal Analisis Bisnis Ekonomi
Kristiana, Ida
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Providing Online Education to Improve Health and Nutrition Knowledge in Security Units during the Pandemic (Covid-19) Tsani, A. Fahmy Arif; Nugroho, Teddy Wahyu; Ayustaningwarno, Fitriyono; Dieny, Fillah Fithra; Kristiana, Ida
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 5, No 2: December 2020
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.371 KB) | DOI: 10.30604/jika.v5i2.355

Abstract

Security Unit (SATPAM) is a profession that demands good endurance. During a pandemic, online education is one way that can be done to provide information about health and nutrition that can improve work performance and body resistance of security guards. This study aims to determine the effectiveness of providing online education to increase knowledge of health and nutrition in a security unit during a pandemic. This research is a quantitative study with a pretest-posttest design which was carried out on 68 security guards at the Diponegoro University campus. Online educational media used via Whatsapp. This research was in the form of providing a nutritional knowledge pretest, nutritional education and nutritional knowledge posttest to see the level of knowledge of the security unit. The pretest and posttest knowledge data analysis used paired t-test if the data distribution was normal and if the data distribution was not normal will use Wilcoxon. The results of statistical analysis showed that there was a significant difference in pretest and posttest nutritional knowledge (p = 0.002), with the median and average value of the Undip security guards’ nutritional knowledge from a median of 72.5 (45-85) to 80 (50-95) with the average of 70.96 before education and after education increased to 75.88. There is an effect of providing online nutrition education on increasing security knowledge of health and nutrition.  Abstrak: Satuan Pengaman (SATPAM) adalah salah satu profesi yang menuntut daya tahan tubuh yang baik. Di masa pandemi, edukasi online merupakan salah satu cara yang dapat dilakukan untuk memberikan informasi mengenai kesehatan dan gizi yang dapat meningkatkan performa kerja dan daya tahan tubuh satpam. Penelitian ini bertujuan untuk mengetahui efektivitas pemberian edukasi online untuk meningkatkan pengetahuan kesehatan dan gizi pada satuan pengamanan (satpam) di masa pandemi. Penelitian ini merupakan penelitian kuantitatif dengan rancangan pretest posttest design yang dilakukan pada 68 satpam kampus Universitas Diponegoro. Media edukasi online yang digunakan melalui Whatsapp. Penelitian ini berupa pemberian pretest pengetahuan gizi, edukasi gizi dan posttest pengetahuan gizi untuk melihat tingkat pengetahuan satpam. Analisis data pengetahuan pre dan posttest menggunakan paired t-test apabila distribusi data normal dan wilcoxon apabila distribusi data tidak normal.  Hasil analisis statistik menunjukkan bahwa terdapat perbedaan signifikan pengetahuan gizi pre dan posttest (p=0,002), dengan nilai median dan rata-rata terdapat peningkatan pengetahuan gizi satpam Undip dari median  72,5 (45-85) menjadi 80 (50-95) dengan rata-rata 70,96 sebelum edukasi dan setelah edukasi naik menjadi 75,88. Terdapat pengaruh pemberian edukasi gizi online terhadap peningkatan pengetahuan kesehatan dan gizi satpam.
DETERMINAN KUALITAS AUDIT MENURUT TEORI ATRIBUSI Santosa, R. Ery Wibowo A; Kristiana, Ida; Faturochmah, Sendifida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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

Abstract

This study aims to empirically prove the effect of Independence, Due Professional Care, and Time Budget Pressure on Audit Quality and work experience. The number of samples used in this study was 64 auditors from 13 Public Accounting Firms in Semarang City. Sampling in this study was carried out using the purposive sampling technique, namely determining the sample by taking samples from the population based on specific criteria. This research uses quantitative data analysis techniques and data analysis methods with Partial Least Square (PLS) approach using WarpPLS 7.0 software. The analysis technique used is the outer model and the inner model. The results of this study indicate that independence has a positive effect on audit quality, due professional care has a positive impact on quality, time budget pressure has a negative effect on audit quality, and work experience does not affect audit quality.
The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage and Firm Size to Tax Avoidance: Peran Profitabilitas Dalam Memoderasi Koneksi Politik, Risiko Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Latifatul, Lala; Kristiana, Ida; Hanum, Ayu Noviani
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1681

Abstract

This study examines the effect of political connection, corporate risk, leverage, and firm size on tax avoidance with profitability as a moderating variable. The data used are annual financial reports of food and beverage registered in the Indonesia Stock Exchange (IDX) for the 2018-2021. The sample used was 99 companies, obtained using a purposive sampling technique. The data analysis used is Multiple Linear Regression and Moderated Regression Analisis (MRA). In this study, there is a novelty, namely the addition of profitability as a moderating variable, because, in previous studies, the use of moderation with the same independent and dependent variables was not found in this study. The result of this study shows that political connection, corporate risk, and firm size do not affect tax avoidance. Meanwhile, leverage has a significant positive effect on tax avoidance. In addition, profitability can moderate the effect of firm size on tax avoidance. However, profitability cannot moderate the effect of political connection, corporate risk, and leverage on tax avoidance. Based on these results, the implication of this study is that leverage in companies must be considered because the greater the level of corporate leverage, the lower the tax burden borne by the company so that debt becomes a management priority to avoid a larger tax burden. Therefore, the greater the leverage ratio, the greater the level of corporate tax avoidance. Likewise, profitability can moderate the effect of company size on tax avoidance must also be considered because the larger the size will enable the company to earn high profits. The firm value will also increase, so the company can control tax avoidance.
The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable Kristiana, Ida; Erlangga , Ega Priyatna; Sinarasri , Andwiani
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1748

Abstract

General Background: The implementation of accrual-based Government Accounting Standards (SAP) in Indonesia aims to enhance financial transparency and reliability following the issuance of Government Regulation No. 71 in 2010. Specific Background: In Central Java, while the provincial government has successfully adopted accrual-based SAP, discrepancies remain at district and city levels, affecting the attainment of Unqualified Opinions (WTP) on financial reports. Knowledge Gap: Previous studies have shown mixed results regarding the impact of Human Resource (HR) quality and Internal Control Systems on SAP implementation, with the moderating role of Accounting Information Systems (AIS) underexplored. Aims: This study investigates the influence of HR quality and Internal Control Systems on the successful implementation of accrual-based SAP, with AIS as a moderating variable, within the Central Java Provincial Government’s OPDs. Results: The study finds that HR quality positively impacts SAP implementation, while internal control systems do not. AIS weakens the relationship between HR quality and SAP success and does not moderate the effect of Internal Control Systems on SAP implementation. Novelty: This research highlights the unexpectedly weakening role of AIS in HR quality’s impact on SAP success, challenging existing assumptions about AIS’s moderating capabilities. Implications: The findings suggest a need for tailored AIS utilization strategies that consider specific contextual factors and HR characteristics, ensuring these systems enhance rather than hinder accrual-based SAP implementation in governmental contexts​.
PENGARUH INOVASI KEUANGAN DIGITAL TERHADAP MODEL BISNIS PERUSAHAAN KEUANGAN TRADISIONAL: TINJAUAN TERHADAP PERUBAHAN REGULASI DAN PENGALAMAN PENGGUNA Kristiana, Ida; Judijanto, Loso; Putri, PA Andiena Nindya; Muliza, Muliza; Alfiana, Alfiana
JURNAL DARMA AGUNG Vol 32 No 1 (2024): FEBUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i1.4054

Abstract

Inovasi keuangan digital telah secara signifikan memengaruhi tata kelola bisnis perusahaan keuangan tradisional. Artikel ini mengulas dampak inovasi tersebut pada entitas keuangan tradisional dengan memfokuskan perhatian pada perubahan regulasi dan pengalaman pengguna. Dengan pendekatan analisis literatur yang teliti, artikel ini menggambarkan disparitas antara model bisnis tradisional dengan gejala munculnya teknologi keuangan digital, serta menggali implikasi perubahan regulasi dan pengalaman pengguna dalam dinamika tersebut. Hasil analisis menunjukkan bahwa inovasi keuangan digital telah memaksa entitas keuangan tradisional untuk mengadaptasi model bisnis mereka, memicu perubahan dalam regulasi, dan menghadirkan peningkatan signifikan dalam pengalaman pengguna. Kesimpulannya menyoroti urgensi bagi entitas keuangan tradisional untuk berinovasi secara proaktif serta menyesuaikan diri dengan kemajuan teknologi keuangan. Regulasi yang responsif dan pengalaman pengguna yang ditingkatkan menjadi pilar kunci dalam menghadapi tantangan yang dihadirkan dan memanfaatkan peluang yang terbentang oleh inovasi keuangan digital.
Peningkatan Kemampuan Literasi Keuangan & Pemasaran Produk pada UKM Fashion Konnuku.Id di Desa Palebon Semarang Hanum, Ayu Noviani; Kristiana, Ida; Nurcahyono, Nurcahyono
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.86-91

Abstract

Industry continues to experience very rapid development, thus requiring MSME players to develop products to be able to compete and compete in the industrial world. The aim of this service is to help develop one of the MSMEs in Palebon Village, Pedurungan District, Semarang City, by increasing financial literacy and product marketing skills at Konnuku.Id M&M Fashion UKM. This service is carried out on partners because partners have not carried out bookkeeping and accounting records in accordance with generally accepted accounting provisions and still have limitations in utilizing social media marketing and e-commerce as promotional and sales media, so it is necessary to provide assistance with the implementation of an accounting information system using the Zahir Accounting application. and also assistance in improving the marketing of Konnuku products through market places and also improving the quality of promotion of Konnuku.Id products on social media. The method used in this service uses the PAR (Participatory Action Research) method, namely community service oriented towards community empowerment. The result of this activity is the application of the use of Zahir accounting software to partners and maximizing social media marketing and marketplace for MSME partners so that this activity can help MSMEs develop their businesses. Keywords: financial literacy, marketing, sales
Analisa Pengaruh Kompetensi, Independensi, Serta Fee Audit Terhadap Kualitas Audit: Studi KAP Semarang Putriana, Nada Syifaa Bella; Hanum, Ayu Noviani; Kristiana, Ida
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.53-63

Abstract

This research aims to prove empirically the effect of competence, independence, and audit fees on audit quality with the object of research at the Semarang public accounting firm. the method of research using quantitative and primary data which is form of a questionnaire. The sampling of research using the convenience sampling technique, which is a technique refers to respondents who are willing to fill out a questionnaire regardless of gender, age, and length of work experience. The results of research to indicate competence and independence that have a indicatory positive impact on audit quality. Meanwhile, the Audit Fee has a positive and it is not significant with that.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA Kristiana, Ida; Isnadia, Nova; Janie, Dyah Nirmala Arum
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1026

Abstract

This study empirically investigates the relationship between profit growth and liquidity, solvency, activity, and profitability using business size as a moderating variable. Food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023 are the study's subjects; 24 companies, or 120 samples, were chosen for the study using the purposive sampling method in accordance with predefined criteria; Moderated Regression Analysis (MRA) was used to analyze the data in order to determine the effect of moderation on the company size variable. The Indonesia Stock Exchange's official website, www.idx.co.id, provided the study's data. Profit growth is positively and significantly impacted by liquidity, solvency, activity, and profitability, according to the study, and the relationship between these elements and profit growth is moderated by the size of the business.
Penentuan Status Gizi pada Anak Usia Dini di TK Islam Siti Fatimah Tsani, Fahmy Arif; Dieny, Fillah Fithra; Purwanti, Rachma; Kristiana, Ida
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i2.4386

Abstract

Anak usia dini merupakan anak yang berusia 0-6 tahun. Pada masa tersebut merupakan masa keemasan atau yang disebut golden age, dimana pada masa tersebut terjadi pertumbuhan yang sangat pesat. Pemantauan perkembangan anak pada rentang usia tersebut sangatlah penting, sehingga anak akan tumbuh dengan baik sesuai dengan umurnya. Pemantauan status gizi anak dapat dilakukan salah satunya di sekolah. Para guru juga berperan dalam mengetahui status gizi para muridnya. Penelitian ini bertujuan untuk mengetahui dan memantau status gizi anak usia dini. Penelitian ini merupakan penelitian kuantitatif dengan rancangan survei yang dilakukan di TK Islam Siti Fatimah, Semarang. Jumlah sampel pada penelitian ini adalah sebanyak 76 sampel. Pengambilan data dilakukan dengan pengukuran berat badan dan tinggi badan dan dianalisis menggunakan WHO Anthro dan WHO Anthro Plus. Berdasarkan hasil pengukuran diketahui bahwa rata-rata z-score BB/U tergolong gizi baik, TB/U tergolong normal, IMT/U tergolong baik dan BB/TB tergolong baik. Sehingga dapat disimpulkan bahwa status gizi anak di TK Islam Siti Fatimah tergolong baik.
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis Kristiana, Ida; Selima, Nabila Syaharani; Setiawan, Doddy
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5021

Abstract

Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation. Utilizing theoretical frameworks, such as the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, this study aims to explore various studies examining the factors contributing to financial fraud in Indonesia. This qualitative study uses the Charting the Field method to analyze 69 articles published in SINTA 2 and Scopus-indexed journals between 2016 and 2024. The results indicate inconsistencies in research findings due to methodological limitations, the use of incompatible dependent variables, and unrepresentative proxies for independent variables. There are gaps in author collaboration and thematic focus. Furthermore, some studies still focus on separate theoretical models. This study is expected to contribute to the accounting literature and serve as a reference for more innovative and contextually relevant further research.
Co-Authors Alfiana Alfiana Alwiyah Alwiyah Andwiani Sinarasri Ayu Noviani Hanum Doddy Setiawan Erlangga , Ega Priyatna Ery Wibowo Fatmasari Sukesti Faturochmah, Sendifida Fillah Fithra Dieny Fitriyono Ayustaningwarno Haerudin Hardiwinoto Hascaryo Pramudibyanto Isnadia, Nova Janie, Dyah Nirmala Arum Judijanto, Loso Latifatul, Lala Muliza Muliza Noviani Hanum, Ayu Nugroho, Tito Garin Nurcahyono Nurcahyono, Nurcahyono PA Andiena Nindya Putri Pancawati Hardiningsih Putriana, Nada Syifaa Bella Rachma Purwanti Santosa, R. Ery Wibowo A Selima, Nabila Syaharani Sinarasri , Andwiani Suhadi Suhadi Teddy Wahyu Nugroho, Teddy Wahyu Tsani, A. Fahmy Arif Tsani, Fahmy Arif