Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Profesi Agrifor : Jurnal Ilmu Pertanian dan Kehutanan MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Fortunate Business Review
Kristina, Dian
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 kristina, dian; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36433

Abstract

This study was aimed at finding out the effect of (1) capital intensity on accounting conservatism, (2) financial distress on accounting conservatism, (3) tax incentives on accounting conservatism, and (4) litigation risk on accounting conservatism. The type of research used is quantitative research. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which are known to be 54 companies and the sampling technique uses the purposive sampling method. Obtained a sample of 23 companies x 5 years = 115 financial statement data. In this study, the data used are secondary data and the analytical techniques used are the classical assumption test analysis method, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results obtained using multiple linear regression analysis concluded that capital intensity, financial distress, tax incentives and litigation risk partially have a significant effect on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020.Keywords: Capital Intensity, Financial Distress, Tax Incentives, Litigation Risk, and Accounting Conservatism.
The Effect of Guano Walet Fertilizer and Ratu Biogen Foliar Fertilizer on the Growth and Yield of Tomato (Lycopercicum esculentum Mill.) Monza Variety Kristina, Dian; Rahmi, Abdul
Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Vol 17, No 2 (2018): Oktober
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/af.v17i2.3611

Abstract

This experiment aims to: (1) to study of the effect of guano walet fertilizer and Ratu Biogen foliar fertilizeras well as their interaction on the growth and yield of tomato plants; and (2) to find proper dosage of guano walet fertilizer and proper concentration of Ratu Biogen foliar fertilizer for better growth and yield of tomato plants.The research carried out from May 2014 to July 2014, in the Village Melak Ulu RT.20 Subdistrict Melak, West Kutai. It applied Completely Randomized Design with factorial experiment 4 x 4 and five replications.  The first factor is the dosage of the guano walet fertilizer (G) consists of 4 levels, namely: no fertilizer application guano walet (g0), 10 Mg ha ̵ ¹, or 100 g of polybag ̵ ¹ (g1), 15 Mg ha ̵ ¹ or 150 g polibag ̵ ¹ (g2), 20 Mg ha ̵ ¹ or 200 g polybag ̵ ¹   (g3). The second factor is the concentration of Ratu Biogen (B) consists of 4 levels: without POC Ratu Biogen (b0), 1 ml 1 ̵ ¹ water (b1), 2 ml 1 ̵ ¹ water (b2), 3 ml 1 ̵ ¹  water (b3).Result of the research revealed that : (1) application of guano walet fertilizer affect very significantly on plant height at 14, 28, 42 days after planting, the number of fruits per plant, and weight of fruit per plant, but the effect is not significant on the days of plant flowered and days of plant harvest.  The best production is attained by the 200 g polybag-1 fertilizer guano walet (g3), namely 282,50 plant-1, In reverse, the least production is attained by without fertilizer guano walet (g0), namely 227,25 g plant ̵ ¹; (2) application of Ratu Biogen foliar fertilizer after significantly to very significantly on the plant height at 14 days after planting  and the number of fruits per plant, but the effect is no significant on the plant height at 28 and 42 days after planting, days of plant flowered, days of plant harvest, and weight of fruit per plant; and (3) interaction between guano walet fertilizer and Ratu Biogen foliar fertilizer no significantly on the plant height at 14, 28, and 42 days after planting, days of plant flowered, days of plant harvest, number of fruit per plant, and fruit weight per plant.
PENGUNAAN AI DALAM MEMBANGUN BISNIS BERKELANJUTAN DAN MENINGKATKAN LOYALITAS KONSUMEN DI ERA PERSAINGAN GLOBAL Suchita, Natasya Baby; Lay, Eillin; Kristina, Dian; Angelin; Prestille, Melli; Celline, Hellen Lavinia
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh keberlanjutan bisnis, loyalitas konsumen,persaingan global dan strategi bisnis terhadap adopsi kecerdasan buatan (AI) dalam praktikbisnis di era digital dan globalisasi. Melalui analisis regresi linier berganda, hasil penelitianmenunjukkan bahwa dari keempat variabel yang diteliti, hanya keberlanjutan bisnis yangmemiliki pengaruh positif dan signifikan terhadap pemanfaatan AI. Sementara itu, loyalitaskonsumen, persaingan global dan strategi bisnis meskipun menunjukkan hubungan positif,tidak memberikan pengaruh yang signifikan secara statistik. Temuan ini menegaskan bahwaperusahaan yang memprioritaskan keberlanjutan lebih terdorong untuk mengadopsi AI gunameningkatkan efisiensi operasional, optimalisasi sumber daya, dan ketahanan jangka panjang.Di sisi lain, tantangan seperti keterbatasan akses teknologi, kesiapan digital yang belummerata, dan pemanfaatan AI yang belum optimal masih menghambat adopsi secara luas,khususnya di sektor usaha kecil dan menengah. Studi ini memberikan wawasan penting bagipraktisi dan pembuat kebijakan bahwa integrasi AI perlu ditopang oleh kesiapan internal,budaya organisasi, dan dukungan manajerial yang kuat. Untuk memperdalam pemahaman,penelitian lanjutan disarankan menggunakan pendekatan kualitatif atau metode campuranguna mengeksplorasi persepsi praktisi, serta meneliti dampak kausal AI terhadapkeberlanjutan bisnis, loyalitas konsumen, dan keunggulan kompetitif dalam lanskap bisnisyang semakin kompetitif dan terdigitalisasi.
Environmental and Socio-Economic Impacts of Crude Palm Oil and Kernel Production Kristina, Dian; Afrinaldi, Feri; Putri, Nilda Tri
MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Vol 7 No 3 (2025): Motivection : Journal of Mechanical, Electrical and Industrial Engineering
Publisher : Indonesian Mechanical Electrical and Industrial Research Society (IMEIRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46574/motivection.v7i3.480

Abstract

Palm oil had become one of Indonesia’s leading commodities, contributing significantly to national economic development; however, it faced sustainability challenges, particularly concerning greenhouse gas (GHG) emissions in line with international standards. This study examined the measurement of environmental impact per monetary unit of Crude Palm Oil (CPO) and kernel production in Palm Oil Mill X, by integrating environmental and socio-economic impacts through Eco-efficiency Analysis. The environmental impact assessment was conducted using the Life Cycle Assessment (LCA) method, while the socio-economic impact values were measured using the Economic Input-Output (EIO) method. The data used in this study consisted of primary data and secondary data. Primary data were collected directly from Palm Oil Mill X, including information on production volumes, energy consumption and waste generation. Secondary data were obtained from published literature, government reports and national statistical database to complement and validate the primary data used in the analysis. The study evaluated eleven environmental impact categories, one of which was GWP. The research findings indicated that for a functional unit of 1 ton of CPO, the GWP was measured at 556.31 kg CO₂ eq/ton CPO, with approximately 80% of the GWP originating from CPO processing and wastewater (POME). In terms of socio-economic aspects, the wage multiplier was recorded at 0.930 and the tax contribution at 0.0698, demonstrating the significant contribution of the palm oil industry to labor income. The final economic contribution value (G⁺) was noted to be Rp 23,728,407/ton CPO. The results of the Eco-efficiency Analysis revealed that the GWP per Rupiah was 2.34 × 10⁻⁵ kg CO₂ eq/Rp, indicating opportunities for emission reduction through the use of cleaner energy. This study provided a quantitative overview of the interrelationship between environmental performance and socio-economic benefits, serving as a strategic reference for enhancing the sustainability of the palm oil industry.
Co-Authors ABDUL RAHMI Afrinaldi, Feri Angelin Celline, Hellen Lavinia Gede Adi Yuniarta Lay, Eillin Nilda Tri Putri Prestille, Melli Suchita, Natasya Baby