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All Journal The Indonesian Accounting Review Journal of Business & Banking Journal of Auditing, Finance, and Forensic Accounting DERIVATIF Jurnal ULTIMA Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdiraja Jurnal Kedaymas Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat IQTISHADequity jurnal MANAJEMEN Jurnal Pengabdian Kader Bangsa
Oktarina, Dian
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
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PENGARUH KUALITAS LAYANAN TERHADAP CITRA UNIVERSITAS MUHAMMADIYAH METRO Oktarina, Dian
Derivatif : Jurnal Manajemen Vol 15, No 1 (2021): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v15i1.590

Abstract

This study aims to determine student responses to student satisfaction and image, how service quality of Universitas Muhammadiyah Metro (UM Metro) affects partially and simultaneously on UM Metro image and the direct effect of UM Metro service quality on image. A total of 314 respondents used as research samples with a sampling technique in the form of proportional random sampling, which was then carried out by processing the data with the help of SPSS software version 25. The results of calculations using multiple regression analysis obtained tangible direct positive effect on UM Metro image. Empathy has a positive direct effect on the image of UM Metro. Responsive has a positive direct effect on the image of UM Metro. Reliability has a positive direct effect on the image of UM Metro. Assurance has a positive direct effect on the image of UM Metro. The results of this study contribute to the service quality and image of UM Metro, the service of lecturers and education staff to students which in turn will have an impact on UM Metro image.Keywords: Image, Service Quality (TERRA)
The Effect of Disclosure of Sustainability Report on Financial Distress with Company Performance as Intervening Variables Dian Oktarina
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.29

Abstract

This study examines the effect of sustainability report disclosure on financial distress with corporate performance as an intervening variable. Corporate performance measured by Return on Assets (ROA). Sustainability report disclosure that used in this research were economic, environment, labor practices and decent work, human right, product responsibility, society. The population of this study is non-finance and banking companies listed at IDX. The sample of this research were 29 non-finance and banking companies listed in IDX during 2012-2016. This research used multiple linear regression and logistic regression method for testing the hypothesis. The results of this research showed that in the first model, sustainability report disclosure doesn't affect corporate performance. The second model showed that public responsibility aspect of sustainability report disclosure, negative effects on financial distress. The last model showed that corporate performance doesn't affect financial distress. Therefore, corporate performance can’t be used as an intervening variable. The implications of this study theoretically can provide evidence of the theory being tested related to the effect of sustainability report disclosure on financial distress with company performance as an intervening variable. Practically, this research is expected to be able to give an overview of the importance of sustainability reports disclosure to be made and published periodically by the company because this is considered to improve the performance of the company which will minimize or prevent companies from financial distress.
DERIVATIVE INSTRUMENTHEDGING ACTIVITY ON COMPANY’S INTERNAL AND EXTERNAL ECONOMIC FLUCTUATIONS Dian Oktarina
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3303

Abstract

Between 2008-2009, Indonesia had financial crisis which made companies tried hard to stabilize its economy and found solutions or preventive action to resolve the problems of the crisis. Several ways can be applied to resolved these risks, and hedging activity was one solution. Data sampling in this article were taken from automotive industry listed at Indonesian Stock Exchange (BEI) between 2010-2014. The purpose of this study is to determine activity of derivative instruments to hedge the volatility in economic conditions of internal and external company. Internal economy condition is described by financial distress and external economy condition is described by economic exposure. Logistic regression analysis is a tool used in this research. The results indicate that financial distress provides significant negative effect on implementation of hedging activities, while economic exposure does not affect the implementation of hedging activities. Further research can use other sector or using all sector companies listed at the Indonesian Stock Exchange (BEI) and with a longer period of time. However, added some independent variables can affect hedging activities such as interest rates and inflation.
Macroeconomic indicators and corporate financial ratios in predicting financial distress Dian Oktarina
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1383

Abstract

In 2015, the performance of the textile and garment industry declined by 4.79% due to the global economic crisis which caused the textile and garment industry to experience a continuous deficit. This is a sign that the company is experiencing financial distress. Such a condition could have been recognized early if the financial statements and macroeconomic conditions had been carefully analyzed. The purpose of this study is to determine the macroeconomic indicators and financial ratios of companies in predict-ing financial distress. Data sampling in this research was taken from textile and gar-ment industry sector companies listed on the Indonesian Stock Exchange (IDX). Ma-croeconomic indicators used are lending rate, consumer price index, IDX Composite, inflation, and IDR/USD exchange rate. The financial ratios used are debt equity ratio, total asset turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assets ratio, and cash ratio. This research uses logistic regression analysis. The results indicate that current ratio and quick ratio can be used to predict financial dis-tress. The next research can use other sector companies or all sector companies listed on the Indonesia Stock Exchange (IDX).
Pengaruh beberapa indeks saham global dan indikator makroekonomi terhadap pergerakan IHSG Dian Oktarina
Journal of Business & Banking Vol 5, No 2 (2015): November 2015 - April 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v5i2.701

Abstract

In 2007, the financial crisis occurred in the USA and in 2008-2009, it caused the Jakarta Composite Index (JCI) to decline which led to the fall of the Dow Jones Index. This eco-nomic condition affected all of the countries including Indonesia, as well as without ex-ception the capital markets industries. This study is mainly to determine the effect of several global stock indices and macroeconomic indicators on JCI. The global stock indic-es and macroeconomic indicators used in this study are: the Dow Jones Industrial Aver-age Index, Nikkei 225 index, Shanghai Composite Index, FTSE100 index, oil prices, gold prices, exchange rate IDR/USD, BI rate, and inflation, that were taken monthly from 2009 until 2014. This research used multiple linear regression analysis. The result indi-cates that the Dow Jones Industrial Average index, Nikkei 225 index, gold prices, and inflation give the positive effect to JCI, while Shanghai Composite index, FTSE100 index, oil prices, exchange rate IDR/USD, and BI rate give the negative effect to JCI. The next research can add some variable index of Asia Pacific countries such as: Hang Seng Index, Kospi Index, BSE index and macroeconomic indicator variables such as GDP.
PENERAPAN SISTEM DALAM PEMBUATAN LAPORAN KEUANGAN PADA BADAN KESWADAYAAN MASYARAKAT (DESA KAJEKSAN, SIDOARJO, JAWA TIMUR) Laely Aghe Africa; Dian Oktarina; Agustinus Kismet Nugroho Jati
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

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

Abstract

The problem of partners in the Community Self-Reliance Agency, in the Village of Kajeksan, Sidoarjo, East Java, is that there are no structured financial reports that are in accordance with accounting standards. In order to help solve the problem, the planned activity that will be carried out is to provide assistance to the partners of the Community Self-Reliance Agency, in the Village of Kajeksan Sidoarjo, East Java, by increasing financial management capabilities. The final result to be achieved in this Community Service activity is the existence of Standard Operating Procedures and the existence of the ability of village officials to use and apply a system-based Financial Statement. Based on the activities we have carried out both offline and online, the final conclusion is that partners have periodically applied structured financial statements both manually and systemically. While other output from this activity are publications in the National Journal.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, LEVERAGE, DAN UKURAN KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Saeni Susilowati; Dian Oktarina
Ecopreneur.12 Vol 4, No 1 (2021): April 2021
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v4i1.918

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan, ukuran perusahaan, leverage, dan ukuran komite audit terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 71 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 355 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan software IBM SPSS 24. Hasil penelitian menunjukkan bahwa kinerja keuangan dan leverage tidak berpengaruh terhadap pengungkapan modal intelektual. Sedangkan ukuran perusahaan dan ukuran komite audit berpengaruh positif terhadap pengungkapan modal intelektual. 
ANALISIS PELUANG DAN TANTANGAN PELAKSANAAN PROGRAM SERTIFIKASI PEMBIMBING HAJI DI IAIN METRO Zuardi, Muhammad Hanafi; Oktarina, Dian; Faizah, Iva
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1204

Abstract

IAIN Metro sebagai satu-satunya Perguruan Tinggi Negeri di Kota Metro yang memiliki jurusan Manajemen Haji dan Umrah. IAIN Metro memberikan perhatian besar para stakeholder dan para penggiat Pembimbing Pelaksana Haji baik itu dikalangan KBIH, Travel dan beberapa PPIH lainnya di kisaran Kota Metro. Biaya yang dikeluarkan untuk menjadi Pembimbing yang Bersertifikasi tidaklah murah. Hal tersebut menjadi aspirasi bagi FEBI IAIN Metro, khususnya Jurusan MHU untuk membuka Program Sertifikasi Pembimbing Haji di Metro. Sehingga rumusan Masalah dalam Penelitian ini tentang analisis peluang dan tantangan pelaksanaan program sertifikasi pembimbing haji di IAIN Metro. Data di analisis menggunakan analisis data induktif dengan pendekatan empiris. Hasil dari Penelitian ini IAIN Metro sangat layak jika memang kedepannya akan ditunjuk oleh pihak Dirjen PHU Kemenag Pusat untuk melaksanakan program sertifikasi pembimbing haji. Hal ini dibuktikan dengan dimilikinya Jurusan MHU di tingkat PTKIN. Disampaikan oleh Rektor sendiri bahwa diperlukan perencanaan yang matang terkait pendanaan yang akan dibebankan dalam program tersebut. Senada dengan yang disampaikan Rektor, pihak Kanwil Kemenag Lampung pun menyetujui hal tersebut. jumlah petugas pembimbing haji di Lampung yang sudah bersertifikasi ini adalah sebanyak 161 orang yang tersebar pada 15 Kabupaten/ Kota diseluruh wilayah Lampung. Jika melihat sebaran data petugas/ pembimbing haji yang bersertifikat, maka masih banyak sekali jumlah pembimbing haji khususnya di wilayah Lampung yang belum bersertifikat. Kata kunci: Peluang, Tantangan, Sertifikasi Pembimbing Haji, IAIN Metro
PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG Oktarina, Dian; Irawan, Immanuel Candra; Africa, Laely Aghe; Khalifaturofiah, Sholikha Oktavi; Sarwendhi, Rezza Arlinda
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i1.3959

Abstract

Kritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank.
PKM Pelatihan Sistem Informasi Berbasis Microsoft Office Guna Meningkatkan Softskill Anggota dalam Membuat Laporan Keuangan pada BKM Maju Makmur Kajeksan Sidoarjo Africa, Laely Aghe; Oktarina, Dian; Jati, Agustinus Kismet Nugroho; Irawan, Immanuel Candra; Khalifaturofiah, Sholikha Oktavi
Jurnal ABDIRAJA Vol 4 No 2 (2021): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v4i2.1457

Abstract

Badan Keswadayaan Masyarakat (BKM) Maju Makmur di Desa Kajeksan Jawa Timur merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan pelatihan dalam hal peningkatan Softskill bagi anggota agar dapat membuat laporan keuangan yang lebih bagus dan terstruktur. Hasil akhir yang diutamakan dalam kegiatan ini adalah bahwa anggota BKM Maju Makmur mampu membuat Laporan Keuangan yang tersistem dan kedepannya dapat dijadikan dokumen pendukung ketika BKM Maju Makmur mengajukan pendanaan kepada salah satu Bank, sehingga dapat membuka lapangan kerja baru. Hasil akhir yang ingin dicapai dalam kegiatan Pengabdian Masyarakat ini adalah Publikasi Jurnal Nasional 2021 dan video kegiatan terkait dengan pemberian pelatihan dan yang paling utama adalah kemampuan anggota BKM dalam mengaplikaskan hasil dari pelatihan Microsoft Office.
Co-Authors Afriansyah, Muhammad Africa, Laely Aghe Agustinus Kismet Nugroho Jati Amalia Mustika, Amalia Amelia Ramadhani, Amelia Arlinda, Rezza Aryapranata, Ariawan Delisa Damanik, Nella Dewi Ayu Wulandari, Dewi Ayu Erida Herlina Fachrul Husain Habibie, Fachrul Husain Faisol Humaidi Imam Saputra Immanuel Candra Irawan Iva Faizah Kadek Pranetha Prananjaya, Kadek Pranetha Khalifaturofi'ah, Sholikha Oktavi Kolopaking, Sania Lole, Marsya Reskiani Mariansari, Mariansari MAURITZ PANDAPOTAN MARPAUNG Muhammad Hanafi Zuardi Mutiara, Berkah Permata, Shely Junian Rahmanesya, Audria Rezza Arlinda Sarwendhi rokhmania, nur'aini Saeni Susilowati Sagita, Ira Saputra, Dendi Bianda Sari, Juwita Indah Savitri Hendradewi Sheva, Putri Picaso Azury Suparwatini, Suparwatini Suprayoga, Suprayoga Supriyati . Yanti, Martina Vevi