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All Journal Jurnal Manajemen & Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah J-MAS (Jurnal Manajemen dan Sains) Journal of Humanities and Social Studies Jurnal Samudra Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Akademisi eProceedings of Management

Dhian Wahyuni

Universitas Telkom

Author-ID : 1223300

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Pengaruh Kepemilikan Institusional Dan Profitabilitas Terhadap Cash Holding Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Terindeks Lq45 Di Bursa Efek Indonesia Ainul Ridha; Dhian Wahyuni; Dewi Maya Sari
Jurnal Manajemen dan Keuangan Vol 8 No 2 (2019): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

This research is aimed to test the effect of institutional ownership and profitability on cash holding with a firm size as moderate variable in LQ45 indexed companies in Indonesia Stock Exchange from 2015 to 2017. Technique of sampling is applied with purposive sampling with 210 observations. The research is analyzed by using regression analysis or Moderate Regression Analysis (MRA). The results show that institutional ownership, profitability and firm size has effect on cash holding. The interaction test results indicate that firm size strengthen the effect of relationship between institutional ownership and cash holding and firm size strengthen the effect of relationship between profitability and cash holding.

Pengaruh Perceived Value Terhadap Behavioral Loyalty melalui Customer Satisfaction Sebagai Variabel Pemediasi pada Pengguna Credit Card Co-Branding Bank Aceh Dhian Wahyuni; Ihsanuddin Ihsanuddin
Jurnal Samudra Ekonomi dan Bisnis Vol 10 No 2 (2019)
Publisher : Universitas Samudra

The main objectives of the study is to analyze the effect of perceived value on customer satisfaction and its impact on the behavioral loyalty of users co-branding credit card of Bank Aceh Syariah. The research sample are 250 customers taken by random sampling. Data collection uses a questionnaire, and then the data is analyzed by statistical means of path analysis. The study found that perceived value has a positive and significant effect on customer satisfaction and behavioral loyalty. Customer satisfaction also has a positive and significant effect on behavioral loyalty. The existence of customer satisfaction strengthens the influence of perceived value on behavioral loyalty. The effect of mediating customer satisfaction in mediating the functional relationship between the two variables is partial mediation.

Perceived Value dan Loyalitas Pengguna Kartu Kredit: Peran Kepuasan Sebagai Variabel Pemediasi Dhian Wahyuni; Ihsanuddin Ihsanuddin
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 2 (2019): Oktober
Publisher : Universitas Batanghari

The research study aims to investigate the effect of perceived value on customer satisfaction and its impact on the behavioral loyalty of commercial bank credit card users in Banda Aceh. The research sample are 132 credit card users taken by random sampling. Data collection uses a questionnaire, and then the data is analyzed by statistical means of structural equation model (SEM) AMOS 21. The study found that perceived value has a positive and significant effect on satisfaction and loyalty of commercial bank credit card users. The satisfaction also has a positive and significant effect on loyalty of credit card users. The existence of satisfaction strengthens the influence of perceived value on loyalty of credit card users. The mediating effect of satisfaction as an intervening variable between the perceived value and loyalty is partial mediation.

PENGARUH SIKAP, NORMA SUBJEKTIF,PERCEIVED BEHAVIORAL CONTROLDAN RELIGIUSITAS TERHADAP NIAT MEMILIKI RUMAH BERBASIS PEMBIAYAAN SYARIAH DI KOTA BANDA ACEH Dhian Wahyuni, Hasan Basri, M. Shabri
Jurnal Akuntansi Vol 6, No 2: Mei 2017
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.328 KB)

Abstract: This study is aimed to examine the influence of attitude, subjective norm, perceived behavioral control and religiosity, both simultaneously and partially to possess home based on Islamic financing principles.The population are inhabitant from various range of age and income group resided mainly in Banda Aceh areas in 2015. Cross sectional data and using proportional stratified random sampling method were collected trough a survey, there are 100 respondent fulfilling the population criteria. Analysed by means of factor analysis, correlation and regression analysis.This study result indicates that: (1) Attitude, subjective norm, perceived behavioral control and religiosity simultaneously have a positive influence to possess home based on islamic financing principles; (2) Attitude has a positive influence to possess home based on islamic financing principles; (3) Subjective norm has a positive influence to possess home based on islamic financing principles; (4) Perceived behavioral control has a positive influence to possess home based on islamic financing principles; (5) Religiosity has no influence to possess home based on islamic financing principles.Keywords : Attitude, Subjective Norm, Religiosity, Islamic Home Financing IntentionAbstrak: Penelitian ini bertujuan untuk menguji pengaruh sikap, norma subjektif, perceived behavioral control, dan religiusitas, baik secara parsial maupun bersama-sama terhadap niat memiliki rumah berbasis pembiayaan syariah. Populasi penelitian ini adalah penduduk yang berdomisili dan berpendapatan tetap di Kota Banda Aceh dari rentang umur dan jumlah pendapatan yang berbeda. Di tahun 2015, sekitar 100 responden disurvey berdasarkan criteria populasi. Pemilihan sampel di lakukan dengan menggunakan metode proportional stratified random sampling dan data cross section. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) Sikap, (2) normasubjektif, (3) perceived behavioral controlsecara parsial memiliki pengaruh terhadap niat memiliki rumah berbasis pembiayaan syariah. Secara simultan, (4) ketiga parameter dan religiusitas berpengaruh positif terhadap niat memiliki rumah berbasis pembiayaan syariah; dan (5)Religiusitas saja tidak memiliki pengaruh terhadap niat memiliki rumah berbasis pembiayaan syariah. Kata kunci : Sikap, Norma Subjektif, Religiusitas, NiatPembiayaanPerumahanSyariah

Bimbingan Penyusunan Laporan Keuangan Pada Bumdes Desa Lengkong Kecamatan Bojongsoang Kabupaten Bandung Galuh Tresna Murti; Ajeng Luthfiyatul Farida; Dhian Wahyuni
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 2 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i2.591

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pemahaman kepada pengelolakeuangan di BUMDes pada Kecamatan Bojongsoang Kabupaten Bandung Provinsi Jawa Barat tentangpentingnya mempersiapkan Laporan Keuangan Berdasarkan Standar Akuntansi. Metode yang diberikanmelalui pendampingan, tutorial dan presentasi terkait pencatatan transaksi keuangan dan laporan keuangan.Pengelola keuangan BUMDes diberikan bantuan keuangan riil transaksi yang mereka hadapi sehinggamemberikan pemahaman, wawasan dan keterampilan dalam mencatat transaksi keuangan dan menyiapkanlaporan keuangan yang sesuai dengan standar akuntansi.Hasil dari kegiatan pengabdian masyarakat ini para pelaku usaha memahami pentingnya pencatatantransaksi keuangan dan penyusunan laporan keuangan sesuai akuntansi standar. Sehingga masalah laporankeuangan yang tidak akurat dapat diatasiKata kunci: BUMDes, Transaksi keuangan, Laporan Keuangan

The Impact of Financial Ratios on Company Value Wahyuni, Dhian; Nazar, Rafki; Gumilar, Aleta Sophiana Putri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.8405

Company value is the perception of investors on the achievement of a company based on an increase in stock price. Increasing stock prices impact company value, attracting investors to invest in the company. This study investigates the condition of financial ratios such as profitability, liquidity, company age, and dividend policy and their effect on company value. The sample used in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This study used purposive sampling and produced observational data from 280 companies. Using panel data regression analysis, the results show that profitability, liquidity, company age, and dividend policy simultaneously affect company value. While partially, profitability has a positive effect on the company's value. While liquidity, company age, and dividend policy do not affect company value. This research provides empirical evidence on research topics related to internal company factors that affect company value

Analysis Of Leverage, Liquidity, And Esg Disclosure On Financial Performance (A Study On Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2017-2021) Aminah, Wiwin; Wahyuni, Dhian; Radhiyya, Zidny Robbie
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 3 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8351

Financial performance is a report on the financial performance of a company over a specific period. This research analyzes the influence of leverage, liquidity, and ESG disclosure on the financial performance of companies in the food and beverage sub-sector in the Indonesian Stock Exchange for years 2017 through 2021. The sample selection in this study used purposive sampling technique, resulting in 15 companies with a span of 5 years, making a total of 75 samples in this study. This research employs a quantitative method, and it is a descriptive study. Used a method panel data regression. The results obtained through descriptive statistics and panel data testing using the common effect model indicate that leverage, liquidity, and ESG disclosure collectively impact financial performance. Specifically, leverage has a negative impact, liquidity has a positive impact, and ESG disclosure does not affect the financial performance of companies in the food and beverage sub-sector listed on the Indonesian Stock Exchange for yaers 2017 through 2021.

Carbon Disclosure, Managerial Ownership, Leverage, And Company Value Hartanti, Arifika Sekaringtias; Khairunnisa, Khairunnisa; Wahyuni, Dhian
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.8704

This study intends to ascertain the impact of management ownership, leverage, and carbon disclosure on business value in companies in the logistics and transportation sector listed on the Indonesia Stock Exchange for 2016–2022. The carbon disclosure variable is calculated using GRI 305 proxy, managerial ownership is using MO proxy, Debt to Assets Ratio (DAR) as a proxy for leverage, and company value using Tobin's Q proxy. The research population is a company in the transportation and logistics sector listed on the Indonesia Stock Exchange for 2016-2022. Six different companies served as the study's samples, and there were a total of 42 observations. Purposive sampling served for selecting the study's sample. As a result, the variables of carbon disclosure, managerial ownership, and leverage simultaneously affect firm value. Partially, carbon disclosure and managerial ownership have a significant negative impact on company value. Leverage does not, however, significantly increase the value of a corporation.

Pengaruh Transfer Pricing, Capital Intensity, Dan Koneksi Politik Terhadap Tax Avoidance (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) Pratama, Aziz Reza; Asalam, Ardan Gani; Wahyuni, Dhian
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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

Tax avoidance ialah usaha penghindaran pajak yang dilakukan secara legal serta aman tanpa bertentangan denganperaturan perpajakan. Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yangbersifat memaksa yang digunakan untuk keperluan negara dan kemakmuran rakyat. Pajak merupakan salah satusumber pendapatan negara yang paling besar, pemerintah berupaya untuk memungut pajak secara optimal kepadawajib pajak, namun perusahaan seringkali melakukan usaha untuk mengurangi beban pajaknya dengan cara taxavoidance karna pajak merupakan beban yang mampu mengurangi laba. Penelitian ini dilakukan dengan maksudmenganalisis pengaruh transfer pricing, capital intensity, dan koneksi politik terhadap tax avoidance pada perusahaansektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 secara simultan dan parsial. Populasipada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.Sampel yang dihasilkan sebanyak 50 sampel. Analisis data pada penelitian ini adalah menggunakan statistic deskriptifserta regresi data panel. Hasil penelitian menunjukan bahwa secara parsial seluruh variabel independen berpengaruhterhadap tax avoidance, sedangkan secara parsial capital intensity berpengaruh negatif terhadap tax avoidance namuntransfer pricing dan koneksi politik tidak berpengaruh terhadap tax avoidance.Kata Kunci-capital intensity, koneksi politik, tax avoidance, transfer pricing

Pengaruh Faktor-Faktor Opportunity terhadap Kecurangan Laporan Keuangan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Nuryani, Annisaa Indah Dwi; Suryani, Elly; Wahyuni, Dhian
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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

Laporan keuangan harusnya dibuat secara relevan dan reliable sehingga tindak kecurangan dapat dikurangi daninformasinya dapat dipercaya oleh pihak yang berkepentingan. Praktiknya masih banyak kecurangan yang terjadipada laporan keuangan. Kecurangan laporan keuangan merupakan tindakan yang dilakukan perusahaan untukmenyesatkan pengguna laporan keuangan secara sengaja dengan cara menyajikan dan memanipulasi nilai materialdari laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor Nature OfIndustry, Ineffective Monitoring dan materialitas terhadap kecurangan laporan keuangan menggunakan M-scoremodel. Penelitian ini menggunakan analisis regresi data panel. Data sampel yang digunakan sebanyak 118perusahaan. Hasil penelitian menunjukkan bahwa secara simultan variabel Nature Of Industry, IneffectiveMonitoring dan materialitas berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial,Nature Of Industry dan materialitas berpengaruh positif terhadap kecurangan laporan keuangan, sedangkanIneffective Monitoring tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.Kata Kunci- nature of industry, ineffective monitoring, materialitas, kecurangan laporan keuangan

Co-Authors Ainul Ridha Ajeng Luthfiyatul Farida Ardan Gani Asalam Azzahra, Nabila Budi Mahardika, I Putu Arya Dewi Maya Sari Elly Suryani, Elly Excelina, Chika Gumilar, Aleta Sophiana Putri Hartanti, Arifika Sekaringtias Ihsanuddin Ihsanuddin Ihsanuddin Ihsanuddin Khairunnisa Khairunnisa Leny Suzan Nazar, Rafki Nurramadhani, Rishma Nadya Nuryani, Annisaa Indah Dwi Pratama, Aziz Reza Puspita Reswari, Brigita Ayu Radhiyya, Zidny Robbie Wiwin Aminah

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