Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.827

P-Index

This Author published in this journals

All Journal Jurnal Siasat Bisnis Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi Pelangi Ilmu Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal of Accounting Science Matra Pembaruan: Jurnal Inovasi Kebijakan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Trias Politika Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Entrepreneurship & Business Jurnal Ilmiah Wahana Pendidikan Jurnal Bisnis Mahasiswa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Journal of Innovation Research and Knowledge Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Waradin Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) IIJSE VISA: Journal of Vision and Ideas Journal of Business and Information System

Dian Anita Nuswantara

Universitas Negeri Surabaya

Author-ID : 1408387

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Stock Market Reaction towards the Announcement of Indonesian Presidential Election Results Ika Permatasari; Dian Anita Nuswantara; Alvin Rizani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i1.17344

There are several factors influence stock market reactions, namely political events. This paper uses event study methodology to study the stock price reaction to political events, particularly the official announcements of Indonesian Presidential Election results of 2004, 2009, and 2014 by General Election Commission. The event window was twenty-nine days (fourteen days before the event, during the event, and fourteen days after the event). By using stocks of the LQ45 category, we analyzed stock market reactions and average abnormal return around the official announcement of 2004, 2009, and 2014 Presidential Election. Other factor, i.e. quick count, is also discussed in this study as it influenced to the stock market reactions. Keywords: political event, Presidential Election, stock market reaction, average abnormal return

Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba Dita Rimbawati Dewi; Dian Anita Nuswantara
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 4 No. 3 (2021): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Juni 2021
Publisher : Forum Inovasi Bisnis dan Manajemen

This study aims to examine the effect of deferred tax expense and tax planning on earnings management. This research is a quantitative study using secondary data from financial reports and annual reports of manufacturing companies sub-sector consumer good indutry listed on the Indonesia Stock Exchange from 2014 until 2018. The sample selection uses a purposive sampling method. Data analysis techniques using multiple regression analysis with SPSS 23. The results of this study are the variable tax planning has a positive influence on earnings management. The variable deferred tax expense does not have a significant effect on earnings management because management has limitations in determining the amount of deffered tax expense.

E-Partisipasi untuk Meningkatkan Transparansi dan Akurasi Perhitungan BOSDA di Kabupaten Mojokerto Dian Anita Nuswantara; Sri Setyo Iriani; Budi Purwoko; Sujarwanto Sujarwanto
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 04, Issue 01, Maret 2022
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol4.iss1.art6

Kegiatan pengabdian kepada masyarakat dengan tema kebijakan anggaran pendidikan di Kabupaten Mojokerto ini bertujuan untuk membuat model pengembangan partisipasi publik sebagai stakeholder pendidikan serta menjadi bahan evaluasi untuk meningkatkan rasionalitas kebijakan dinas pendidikan dan mendorong keberterimaan hasil kebijakan biaya operasional sekolah. Metode pelaksanaan dilakukan dengan mengadakan Focus Group Discussion (FGD) yang ditindaklanjuti dengan pengembangan program aplikasi survey berbasis web. Hasil pengembangan program survey ini telah menunjukkan manfaat dari sudut efisiensi biaya dan waktu, keakuratan perhitungan, serta memberikan manfaat utama yaitu meningkatkan partisipasi publik meliputi sekolah baik negeri maupun swasta, komite sekolah dan masyarakat umum. Rekomendasi kepada dinas pendidikan adalah mengembangkan program survey berbasis web untuk meningkatkan kualitas layanan dan kualitas pendidikan di Kabupaten Mojokerto.

Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Elfrida Ambarita; Dian Anita Nuswantara
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p28-44

AbstractThe conflict of interest between agent and principal, asymmetrical information and accounting method selection are able to be used by the manager to do earning management practices. However, it could be reduced by practicing the good corporate governance mechanism which can adjust agent and principals interest. The objective of this study is to test the effect of good corporate governance mechanism, as reflected by institutional ownership, managerial ownership, presence of independent board and audit committee existence on the earnings management practice. Using sample from 62 companies in the manufacturing sector at the Jakarta Stock Exchange, which publish financial statement from 2005-2006. This study shows that good corporate governance mechanism insignificantly influence earnings management practice simultaneously. We can infer that mechanism havent succeeded to minimize the earnings management practices.

MOBILISATION OF LOCAL OWN-SOURCE REVENUE IN EAST JAVA PROVINCE Augy Ladyana Firstyanto; Dian Anita Nuswantara
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v2i2.1829

The purpose of this research is to analyze the influence of the fiscal decentralization level, the form of government administration, and the regional leading sector to the level of Local Own-Source Revenue mobilization in regencies and cities in East Java Province in the period of 2014 – 2018. The chosen populations are regencies and cities that are registered in East Java Province in 2014 – 2018. Multiple Linear Regression Analysis is an analysis method that is used in this study, using the SPSS 23 software. This study finds that the fiscal decentralization level has an influence on the Local Own-Source Revenue mobilization level, while the form of government administration and the regional leading sector have no influence on the Local Own Source Revenue mobilization level.

Peningkatan Kompetensi Guru SMK Pada Mata Pelajaran Akuntansi Pemerintahan Cantika Sari Siregar; Loggar Bhilawa; Mariana Mariana; Rohmawati Kusumaningtias; Dian Anita Nuswantara
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Pendidikan merupakan elemen kunci yang berperan untuk meningkatkan kualitas kehidupan bangsa. Dengan diterbitkannya Peraturan Direktur Jenderal Pendidikan Dasar dan Menengah Nomor 07/D.D5/KK/2018 tanggal 7 Juni 2018 tentang Struktur Kurikulum SMK dan MAK. Peraturan tersebut menyertakan mata pelajaran Akuntansi Pemerintahan dalam kurikulum standar SMK. Tujuan dari pengabdian ini adalah meningkatkan pengetahuan pendidik untuk memahami mata pelajaran Akuntansi Pemerintahan melalui pelatihan. Hasil setelah dilakukan pelatihan terdapat kenaikan yang signifikan yaitu 85%.

Optimalisasi Gerakan Masyarakat Hidup Sehat (GERMAS) Melalui Sosialisasi Perilaku Hidup Bersih Dan Sehat (PHBS) Bagi Masyarakat Loggar Bhilawa; Dian Anita Nuswantara; Dewi Prastiwi; Aisyaturrahmi Aisyaturrahmi
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

The Government of the Republic of Indonesia has issued Presidential Decree of the Republic of Indonesia number 11 of 2020 concerning the Determination of the 2019 Corona Virus Disease Public Health Emergency (COVID-19). In this Presidential Decree, the President designated Corona Virus Disease 2019 (COVID-19) as a type of disease that causes a Public Health Emergency. As well as establishing a Public Health Emergency for Corona Virus Disease 2019 (COVID-l9) in Indonesia, which must be made in accordance with the provisions of laws and regulations. In addition to issuing Presidential Decree number 11 of 2020, the government also issued Government Regulation 21/2020 concerning Large-Scale Social Restrictions in the context of Accelerating the Management of Corona Virus Disease (COVID-19). PP 21 of 2020 concerning Large-Scale Social Restrictions in the context of the Acceleration of Handling of Corona Virus Disease (COVID-19) regulates the Implementation of Large-Scale Social Restrictions stipulated by the Minister of Health and can be carried out by the Regional Government based on the approval of the Minister of Health. One of the efforts to maintain health is by applying personal hygiene so as not to become a carrier of the virus for other people. Based on WHO recommendations as well as the Surabaya City PSBB, residents are asked to implement PHBS according to WHO recommendations. This PKM is more functioned to provide information back to the public regarding PHBS efforts in accordance with WHO recommendations for maintaining personal health. It is hoped that with the implementation of this activity, the residents of the orphanage will be more aware of personal hygiene and also apply health protocols in their daily lives so that they can break the chain of transmission of Covid 19.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Dhuwik Ratnasari; Dian Anita Nuswantara
Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020)
Publisher : Universitas Negeri Surabaya

Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional dan leverage terhadap penghindaran pajak. Penelitian ini menggunakan teknik analisis regreai linear berganda dengan menggunakan program SPSS 23. Jumlah sampel penelitian ini adalah 55 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017, dengan jumlah data sebanyak 220. Penelitian ini menggunakan ROA dan ukuran perusahaan sebagai variabel kontrol. Hasil penelitian menunjukkan kepemilikan institusional dan leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ROA berpengaruh negatif terhadap penghindaran pajak dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.

Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages yang Terdaftar di BEI 2015-2018 Rima Rifana; Dian Anita Nuswantara
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Universitas Negeri Surabaya

Tujuan penelitian berikut untuk mengetahui pengaruh intellectual capital yang mencakup capital employed, human capital, structural capital terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Melalui metode purposive sampling, didapati 46 perusahaan yang memenuhi kriteria. Jenis penelitian yang dipakai ialah penelitian kuantitatif melalui analisis regresi linier berganda sebagai alat ujinya. Hasil penelitian membuktikkan bahwasanya Capital Employed dan Human Capital tidak mempengaruhi nilai perusahaan. Sementara itu, Structural Capital mempengaruhi nilai perusahaan.

Pendampingan Pemetaan Manajemen Resiko Pengelolaan Pasar Rakyat di Kabupaten Sidoarjo Sri Setyo Iriani; Dian Anita Nuswantara; Sanaji
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2021): Agustus
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (850.572 KB)

The development of more and more modern markets makes it a challenge for the existence of the people's market. The conditions of modern market services that are clean, fast and the variety of product variants greatly affect the income of the people's market traders are indeed very different, but there is a unique value of bargaining and emotional interaction in the people's market that cannot be found in the modern market. Improving people's market services in Sidoarjo is the government's goal because the market is one of the pillars of the economy of the people in Sidoarjo which currently has 19 locations of people's markets with 14,802 traders. To make a people's market with standardized services, it is necessary to have a mapping of market management risks originating from consumers and managers. Therefore, the Universitas Negeri Surabaya's PKM team assisted market managers in Sidoarjo to map out all the risks in the market. From the identification results, there are 21 types of risk grouped into 5 severe risks, 10 moderate risks, and 6 mild risks. Risk classification is based on the magnitude of the impact caused. Knowing the risks from the start is very useful as a basis for determining risk management strategies which will subsequently have an impact on a safe and comfortable market environment for traders, buyers, and market managers.

Co-Authors Adhityawati Kusumawardhani Aisyaturrahmi Ali Alnajar, Ali Elazumi Alnajar, Ali Elazumi Ali Alvin Rizani AMELIA SETYAWATI, AMELIA Anggi Putri aprilina susandini Aripratiwi, Ratna Anggraini Augy Ladyana Firstyanto Brian Adinata Budi Purwoko Cantika Sari Siregar Danis Maulia Daniswara, Endra Rasendriya Dewi Prastiwi Dhuwik Ratnasari Dita Rimbawati Dewi Djoewita, Djoewita Dr. Dewi Dwi Ariyanto Dwiarko Nugrohoseno Elfrida Ambarita Elfrida Ambarita, Elfrida Fanggidae, Apriana H.J. Fernanda Rizki Brianti Friyanto, Friyanto Girindratama, Muhammad Wisnu Girindratama HARIYATI Hariyati Hariyati Haryati Haryati Herning Indriastuti Ika Permatasari Imtizal Jauhara Kusuma Imtizal Jauhara Kusuma Insyirah Putikadea Irianti, Lingga Resvita Isnalita Kurniati, Fitrina Lidya Primta Surbakti Linda Oktaviani Lintang Venusita Loggar Bhilawa Mariana Marisa Intan Prawesti Merlyana Dwinda Yanthi Meylia Elizabeth Ranu Miftahul Jannah Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Norbertus Purnomolastu Nur Azizah Nurul Afifah Pratiwi, Zalza Berlinda Pujiono Pujiono Puspo Dewi Dirgantari Rahman, Iradah Ratih Kusumawati Raya Sulistyowati Rendra Arief Hidayat Rida Perwita Sari Rifda Fitrianty Rika Puspita Sari Rima Rifana Riusman Lase Rizal, Ach. Syaiful ROHMAWATI KUSUMANINGTIAS Ronald P.C. Fanggidae Ruben M. Nayve Jr Run, Pharatt Runn, Pharat Sakti, Maharani Evelyna Putri Sanaji Sari, Ramadhani Indah Sari, Wulan Iyhig Ratna Selfiah, Selfiah Serena, Rinasda Silalahi, Roubert Arsa Paringotan Siti Sundari Sri Setyo Iriani Sudarjo Sugangga, Amelia Sugangga, Fannie Sugangga, Rayyan Suharyoto, Suharyoto SUJARWANTO Syahar Banu, Syahar Tafonao, Aluiwaauri Tantini, Dewi Warih Puspo Andjani Widi Hidayat Yoga Adi Prayogi Zukhruf, Ratu Dintha Insyani

Title

Found 51 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 51 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 51 Documents
Search