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All Journal Economic Education Analysis Journal AKUNTANSI DEWANTARA JPM (Jurnal Pemberdayaan Masyarakat) JURNAL PENGABDI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Medikonis Indonesian Community Journal J-LEE - Journal of Law, English, and Economics Jurnal Akuntansi Keuangan dan Bisnis Abdi Makarti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis, dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) Fokus Abdimas Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) JAS (Jurnal Akuntansi Syariah) Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Destin Alfianika Maharani
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

Abstract

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality
Edukasi Kesiapsiagaan Bencana Alam di Desa Karangbanjar, Kecamatan Bojongsari, Kabupaten Purbalingga Ika Maulita; Destin Alfianika Maharani; Siti Nasiroh; Melia Dwi Renovriska; Ayu Sitanini
I-Com: Indonesian Community Journal Vol 4 No 1 (2024): I-Com: Indonesian Community Journal (Maret 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i1.4024

Abstract

Disaster preparedness training in Karangbanjar Village faces the challenge of increasing community understanding and awareness of disasters. The purpose of this activity is to strengthen the adaptive capacity and preparedness of the community through education and practical simulations. Implementation methods include counseling, practical training, and disaster simulation. The results of the activity showed a significant increase in participants' understanding, as evidenced by the pre-test and post-test results which showed a statistically significant increase in understanding. Evaluation of participants' progress, as measured through the pre-test and post-test, revealed a substantial increase in understanding with the average score increasing from 5.9 to 7.1. This improvement, which represents an overall increase in understanding of 34.61%, was statistically validated through a paired t-test, where the results showed a statistically significant difference between the pretest and post-test scores with a test statistic of -2.708 and a p-value of 0.0112. The program successfully increased community awareness and proactivity in facing disasters, proving the importance of disaster preparedness education in building resilient communities.
THE INFLUENCE OF ORGANIZATION CULTURE AND INTERNAL AUDIT ON GOOD GOVERNANCE (Survey in Government Office of Banyumas City) Destin Alfianika Maharani; Ika Siti Fatimah
Perwira Journal of Economics & Business Vol 1 No 1 (2021)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v1i1.2

Abstract

This study aims to determine the influence of internal audit and organizational culture on the realization of good governance. The type of research methods used by the author is used by the writer is a study that is descriptive and associative. Descriptive analysis method is a research conducted to determine the value of independent variables, either one variable or more (independent) without making comparisons or connecting with other variables while associative analysis is research that aims to determine the relationship of two variables or more. Based on the results of the study note that organizational culture affects the variable good governance of 41.6% with a significance value of 0.009. Furthermore, internal audit affects good governance variable of 54.8% with a significance value of 0.002. Then organizational culture and internal audit able to explain variable good governance equal to 72%. with a significance value of 0.000.
MEMBANGUN BRANDING DI ERA DIGITAL PELATIHAN BAGI ANGGOTA PKK DESA SENON KECAMATAN KEMANGKON KABUPATEN PURBALINGGA SEBAGAI UPAYA PEMBEKALAN KETERAMPILAN PEMASARAN ON LINE UMKM Dyah Supriatin; Destin Alfianika Maharani; Siti Nasiroh; Hima Barima; Mundiyani Mundiyani; Dinnas Purnomo
Perwira Journal of Community Development Vol 1 No 1 (2021)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v1i1.35

Abstract

Sasaran dalam pengabdian masyarakat dilaksanakan pada PKK desa Senon. Kecamatan Kemangkon Kabupaten Purbalingga. pada anggota PKK yang mempuyani usaha home industry /sudah mempunyai produk tetapi belum memberi brand atau merek produknya tersebut. Hal inilah yang menarik minat kami untuk melakukan pengabdian kepada masyarakat dengan mengambil judul “Membangun Branding di Era Digital Pelatihan Bagi Anggota PKK Desa Senon. Kecamatan Kemangkon Kabupaten Purbalingga Sebagai Upaya Pembekalan Keterampilam tujuanya agar anggota PKK dapat mengembangkan produknya dan berani bersaing di era digital sekarang. Merek atau branding adalah tidak hanya merk ataupun nama dagang dari suatu produk, jasa, ataupun industri. Branding dalam sebuah produk merupakan hal yang penting karena sebuah brand dapat mewakili dari barang / jasa pada suatu produk.
PENGEMBANGAN PETANI KAPOL DIGUNUNG BESER DENGAN MEMANFAATKAN LAHAN PERHUTANI BERBASIS IT DENGAN SOSIALISASI TEKNOLOGI MOBILE Siti Nasiroh; Destin Alfianika Maharani
Perwira Journal of Community Development Vol 2 No 1 (2022)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v2i1.94

Abstract

Kapulaga merupakan komoditas rempah – rempah yang mimiliki nilai jual yang tinggi tapi system pengelolaan atau teknologi informasi yang masih minim sehingga tidak bisa menjual hasil pertanianya dengan harga yang lebih baik atau terupdate . kondisi seperti ini disebabkan karena pengetahuan petani yang kurang mengerti tentang analisis harga dan penggunaan teknologi informasi yang sangat minim serta lokasi tempat pertanian yang tidak terjangkau dengan jaringan internet sehingga membuat petani tidak bisa berhungan dengan dunia luar .maka sasaran pengabdianya masyarakat Universitas Perwira Purbalingga dilakukan pada petani gunung beser supaya dapat menggunakan aplikasi teknologi informasi dengan baik dan dapat meningkatkan pemasaran hasil pertanianya dengan baik.
CORPORATE GOVERNANCE TERHADAP CUMULATIVE ABNORMAL RETURN Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah; Kartika Chandra Sari
J-LEE - Journal of Law, English, and Economics Vol. 4 No. 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v4i1.793

Abstract

This study aims to determine the effect of corporate governance on cumulative abnormal returns in companies listed in the Corporate Governance Perception Index. The sample selection in this study used purposive sampling with the criteria of 1) Companies listed on the Corporate Governance Perception Index (CPGI) during the period 2017 - 2019, 2) Companies listed on the Corporate Governance Perception Index (CPGI) and listed on the Indonesia Stock Exchange (IDX). ) during the period 2017 – 2019, 3) Companies that publish annual reports during the period 2017 – 2019, 4) Companies that provide complete information on data regarding the required variables. Thus obtaining a sample of 36. The results in this study are the results show that corporate governance has a positive but not significant effect on cumulative abnormal returns.
WORKLOAD MEMODERASI PENGARUH CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR Maharani, Destin Alfianika; Arofah, Anastasia Anggarkusuma
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1793

Abstract

Permasalahan terkait dengan workload auditor acapkali mejadi pembahasan krusial terutama pada saat mendekati batas waktu penyampaian dan publikasi annual report yang diaudit. Sasaran riset ini yaitu untuk mengetahui pengaruh corporate governance terhadap pemilihan auditor melalui workload. Riset ini menggunakan populasi perusahaan yang terdaftar di Corporate Governance Perception Index (CGPI) tahun 2017 – 2019. SPSS merupakan aplikasi pengolahan data yang digunakan dalam riset ini. Kesimpulan riset ini adalah 1).Corporate governance berpengaruh positif dan signifikan terhadap pemilihan auditor. 2).Corporate governance positif dan tidak signifikan terhadap workload. 3).Workload berpengaruh positif dan signifikan terhadap pemilihan auditor 4).Secara tidak langsung corporate governance melalui workload memiliki pengaruh tidak signifikan terhadap pemilihan auditor.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR SEMEN maharani, destin alfianika; Fatimah, Ika Siti; Anjani, Lulu Alfiatun; Kurniati, Rani alfianika
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.72

Abstract

This study aims to determine the factors that can affect the profitability of the company. The sampling technique in this research is using purposive sampling. Meanwhile, the data collection method used in this research is documentation and literature study. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the current ratio, debt ratio, firm size and total asset turnover have no effect on profitability, while sales growth has an effect on profitability.
Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Hasta Pusaka Sentosa Purbalingga maharani, destin alfianika; Supriatin, Dyah; Puspitawati, Endah
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.79

Abstract

Abstract - Human resources are the main assets of the company, because to improve the efficiency and productivity of the company, it is very dependent on the performance of its human resources. The performance of human resources can be influenced by internal and external factors so that it requires a leader to be able to provide motivation. This study aims to determine the effect of work motivation on employee performance at PT. Hasta Heritage Sentosa Purbalingga. The sampling technique in this study used saturated sampling so that the research sample amounted to 30 people. The results of the study partially show existence motivation, relatedness motivation and growth motivation have no effect on employee performance. Meanwhile, simultaneously Existence motivation, Growth motivation, and relatedness motivation affect employee performance
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM maharani, destin alfianika; Sundari, Tri; Wirawan, Nugroho Budi
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

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

Abstract

ABSTRAC The stock price is the price that occurs on the stock market whose information is needed by investors in making decisions when investing in a company. Stock prices can be influenced by several factors, one of which was during the Covid-19 pandemic the combined stock price index fell to 4,905 or weakened 16.75% (Wicaksono, 2020). This study aims to determine the effect of profitability ratios proxied using earnings per share, liquidity proxied using the current ratio, and solvency proxied using the debt to equity ratio on stock prices in food and beverage manufacturing companies in 2018 – 2021. This research This study uses secondary data obtained from the Indonesia Stock Exchange for the period 2018 – 2021. The total sample used in this study was 47 samples, using a purposive sampling technique. This study uses multiple linear regression analysis. The results of this study indicate that partially the earnings per share, current ratio, and debt to equity ratio variables have no effect on stock prices. The results of this study indicate that simultaneously all variables of earnings per share, current ratio and debt to equity ratio have no effect on stock price variables.
Co-Authors A.A. Ketut Agung Cahyawan W Ainiyah, Ghonimah Zumroatun Amelia, Shela Rizqi Anastasia Anggar Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Aning Fitriana Anjani, Lulu Alfiatun Arief Nurhandika Ariyansah, Dimas Aulia Nisa Khusnia, Aulia Nisa Ayu Sitanini Ayu Sitanini Ayu Sitanini Dinnas Purnomo Dyah Supriatin Fatimah, Ika Siti Fitriana, Aning Fitriyanti Fitriyanti Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah Hasibuan, Reza Rahmadi Hasirun Hima Barima Ika Maulita Ika Siti Fatimah Ika Siti Fatimah Ika Siti Fatimah Kartika Chandra Sari Karunia Zuraidaning Tyas Kurniati, Rani Kurniati, Rani alfianika Latifah, Tiya Margani Pinasti MELIA DWI RENOVRISKA Melia Dwi Renovriska Mundiyani Mundiyani Mustofa, Sidiq Ali Nasiroh, Siti Pangestika, Lia Widya Purwantini, Heni Puspitawati, Endah Rani Kurniati Redjo, Paulina Rosna Dewi Redjo, Paulina Rosna Dewi Renovriska, Melia Dwi Sari, Meliana Cintia Shella Rizqi Arfianti, Shella Rizqi Siti Nasiroh Siti Nasiroh Solihah Sundari, Tri Supriatin, Dyah Tiya Latifah Tri Astuti Widodo, Nur Aliya Wirawan, Nugroho Budi