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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Akuntansi JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Orientasi Bisnis dan Entrepreneurship International Journal of Environmental, Sustainability, and Social Science JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Prosiding Konferensi Nasional PKM-CSR Indonesian Journal of Economics and Management Husnayain Business Review Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)
Dini Wahjoe Hapsari
Universitas Telkom
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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The Effect of Firm Size, Listing Age, and Auditor Reputation on Internet Financial Reporting Dini Wahjoe Hapsari; Yeni Jelita Jelita
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.3128

Abstract

The Monetary Associations Authority arranges clearly recorded relationship to have a site with cash related and non-monetary execution information. The component of cash related and non-monetary data on the affiliation's site is a portrayal of online monetary determining, in fact. The objective of this study was to take a gander at the concurrent and fractional impacts of business size, posting age, and supervisor notoriety on web cash related revealing. The amount of tenants in this examination contains framework locale tries that were recorded on the Indonesia Stock Trade some spot the extent of 2017 and 2021. Purposive taking a gander at was utilized as an outline framework in this review. During the five-year center around period, the model aggregated a measure of 195 bits of knowledge from 39 model affiliations. This study utilized a quantitative evaluation method. To assess the information in this study, specific unquestionable tests and board information lose the faith tests were utilized. Eviews programming adaptation 12 will be used in managing the amassed information. As shown by the review's exposures, business size, posting age, and examiner notoriety all impact web cash related determining. Partially, listing age benefits internet financial reporting, but business size and auditor reputation have minimal impact.
TINGKAT KORUPSI PADA PEMDA PROVINSI JAWA BARAT DAN BANTEN Fithri, Nurul; Hapsari, Dini Wahjoe

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i3.1534

Abstract

Corruption is fraud that can harm state finances. Indonesia Corruption Watch shows that the trend of Indonesia's losses due to corruption during the first semester of 2020 reached a total of IDR 39.2 trillion. The purpose of this study is to review the simultaneous and partial effect of audit opinion, audit rectification and fiscal decentralization on the level of corruption of West Java and Banten Provincial Government in 2016-2019. The study used 120 samples taken by purposive sampling method. The result shows that audit opinion has a negative effect on the level of corruption. The samples with the non-unqualified audit opinion have a higher level of corruption than the samples with the unqualified audit opinion. Audit rectification and fiscal decentralization have no partial effect on the level of corruption.
OPTIMALISASI HASIL PANEN TANAMAN MAWAR BERBASIS IoT DAN SENSOR PADA BUDIDAYA MAWAR DESA NGLIMAN KISWARDANI, WAHYU EKA; Suyanto, AMA; Hapsari, Dini Wahjoe
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.2066

Abstract

Pengabdian masyarakat ini berfokus pada Desa Ngliman terletak di Kabupaten Nganjuk, Jawa Timur. Pemilihan desa ini di dasarkan pada potensi penghasil mawar tersebesar di Karisidenan Kediri, namun belum bisa dikembangkan dikarenakan minimnya pengetahuan petani tetang budidaya mawar yang dipadukan dengan teknologi, sehingga tim pengabdian melakukan inovasi dengan menggabungkan beberapa kajian penelitian dengan memanfaatkan teknologi di dalamnya. Tujuannya adalah untuk memaksimalkan hasil panen tanaman mawar dengan menggunakan budidaya mawar hasil dari inovasi tim pengabdian masyarakat. Dalam kegiatan pengabdian masyarakat ini tim menggunakan tujuh tahapan metode dalam penerapannya, yaitu survei lokasi pengabdian, brainstorming ide, penerapan hasil brainstorming ide, monitoring hasil penerapan lapangan, analisa hasil monitoring, sosialisasi hasil analisa kepada petani, memilih pionerr. Hasilnya telah ditemukenali permasalahan mengenai mengapa tingkat produktivitas tanaman mawar di Desa Ngliman semakin menurun dan penggunaan tekonologi dalam penerapan hasil kajian menjadikan katalisator pada proses budidaya tanaman mawar.
OPTIMALISASI HASIL PANEN TANAMAN MAWAR BERBASIS IoT DAN SENSOR PADA BUDIDAYA MAWAR DESA NGLIMAN KISWARDANI, WAHYU EKA; Suyanto, AMA; Hapsari, Dini Wahjoe
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.2151

Abstract

Desa Ngliman terletak di Kabupaten Nganjuk, Jawa Timur. Desa ini memiliki potensi penghasil mawar terbesar di Karisidenan Kediri, namum budidaya ini belum maksimal karena minimnya pengetahuan para petani di desa ini. Mayoritas para petani belum memiliki pengetahuan di bidang teknologi untuk mengembangkan budidaya panen mawar. Permasalahan yang ada adalah menurunnya tingkat produktivitas tanaman mawar dan belum adanya penggunaan teknologi sebagai katalisator. Pelaksanaan kegiatan pengabdian masyarakat ini melakukan inovasi dengan menggabungkan beberapa penelitian yang pernah dilakukan terkait budidaya mawar dengan memanfaatkan teknologi yaitu IoT dan Sensor. Hasil penggabungan ini diharapkan dapat memaksimalkan hasil panen tanaman mawar dengan menggunakan inovasi yang dilakukan oleh tim pengabdian masyarakat. Metode yang digunakan saat pelaksanaan pengabdian masyarakat ada 7 (tujuh) tahap yaitu survei lokasi pengabdian, brainstorming ide, penerapan brainstorming ide, monitoring hasil penerapan lapangan, analisis hasil monitoring, sosialisasi hasil analisa kepada petani, memilih pionerr. Hasil program pengabdian masyarakat, budidaya tanaman mawar dengan menggunakan controlling secara keseluruhan menggunakan teknologi dapat meningkatkan produktivitas tanaman mawar. Selain itu, kualitas hasil panen juga lebih baik. Kualitas mawar dilihat dari visualisasi diameter kelopak bunga, warna kelopak bunga dan jumlah kelopak bunga dalam satu tangkai.
Determinan tax avoidance pada perusahaan pertambangan di Indonesia Hapsari, Dini Wahjoe; Agustya, Fanisa Putri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2303

Abstract

This study means to analyze the impact of deals development, fixed resource force and influence on charge evasion. Charge evasion is a citizen's work to legitimately stay away from charges and be protected in light of the fact that it doesn't go against the arrangements and regulations. The populace in this study are mining area organizations recorded on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The exploration test is purposive inspecting, so a sum of 18 organizations. The consequences of this study demonstrate that deals development, fixed resource force and influence all the while affect charge aversion. While to some degree deals development and fixed resource power emphatically affect charge aversion, yet influence meaningfully affects charge evasion. As a result, if a company's sales increase, its profitability also rises, and its performance improves. The higher the sales profit, the more the company's profitability rises, which also supports the annual increase in sales growth.
Examining The Corporate Social Responsibility Disclosure Among LQ45 Index Companies Hapsari, Dini Wahjoe; Novita, Fahra
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.v7i3.8430

Abstract

Concern for society as a consequence of a company's operations is known as Corporate Social Responsibility (CSR). This research examined the effect of the independent board of commissioners, gender diversity, and educational diversity on CSR disclosure carried out in companies in the non-financial LQ45 index listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling, a total sample of 54 companies from 2019 to 2021. The analysis technique uses a panel data regression model. The results showed that the independent board of commissioners affects CSR disclosure. While gender diversity and educational diversity does not affect CSR disclosure. The independent board of commissioners has carried out its function to supervise and control so that corporate governance runs well. Certainly, this will increase the company's CSR disclosure.
Optimization Of Sustainability Report Disclosure In The Banking Sub Sector In Indonesia Hasibuan, Zahara Aulia; Hapsari, Dini Wahjoe
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.v8i1.8434

Abstract

SR disclosure is a type of business action that entails notifying all stakeholders involved about an entity's performance in order to encourage sustainable growth. This paper examines how SR disclosure in the bank sectorlisted on thepIndonesiaxStock Exchange (IDX) between 2019 and 2021 is impacted by business size, foreign ownership, and independent boards of commissioners. Several disclosure results within the same sub-sector indicate that banks have not taken part in CSR efforts. Foreign ownership, foreign scale, and the use of an independent board of commissioners are all utilised as criteria to encourage the publishing of sustainability reports. In this study, 30 samples from the BEI listed bank sub sector from 2019 to 2021 were used. This studywuses panelpdata with cross-sectional and time-series data. Sustainability reports and annual reports were used to gather the data for this study, which was then processed and evaluated using statistical tools like Eviews 12. The research reveals that the only factors that affect SR disclosure are firm size, independent board of commissioners, and foreign ownership.
Profit Growth: Influenced by Financial Performance and Moderated Firm Size Budiharjo, Roy; Hapsari, Dini Wahjoe; Harianto, Rudi
Jurnal Ilmiah Global Education Vol. 5 No. 2 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 2, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i2.2534

Abstract

The purpose of this study is to analyze the effect of firm size moderation on financial performance on profit growth. Secondary data was collected as a sample of companies listed in the Infrastructure Sector listed on the Indonesia Stock Exchange for the period 2019-2021. The sampling in this study uses the purposive sampling method with the following criteria: (1) Infrastructure sector companies listed on the IDX in 2019-2021. The data needed in this study was taken from the Indonesian Capital Market Directorate (ICMD) 2019-2021. This study used multiple linear regression analysis where the partial test used the t statistical test and simultaneous testing using the ANOVA statistical test and before this test was carried out the classical assumption test was carried out. The results of this study show that sales, total asset turn over and return on assets do not affect profit growth, company size affects profit growth, company size is unable to moderate the relationship between sales, total asset turn over and return on assets on profit growth.
Unlocking the Power of Internal Control: How It Lowers Risk and Slashes Logistics Costs in Retail Haryanto, Haryanto; Wahjoe Hapsari, Dini; Hidayah, Nurul
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 5 No 2 (2024): DESEMBER 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v5i2.4819

Abstract

Effective internal control is crucial for optimizing the logistics process and mitigating potential financial and operational losses associated with various risks, including inventory discrepancies, delayed deliveries, and lost goods. This study examines internal control's role in minimizing logistics risks and costs within the retail sector. This research uses a qualitative approach and a descriptive method, and the findings reveal that internal control is vital for the retail industry, particularly in decreasing operational risks and managing high logistics costs. By implementing standardized procedures, companies can enhance the efficiency of inventory management, distribution, and storage, thereby reducing the likelihood of loss or inaccuracies in stock data. Furthermore, the segregation of duties safeguards against fraud and improves overall accuracy. Internal control also fosters cost-efficiency by optimizing inventory management, employing technology for real-time monitoring of shipments and distribution, and better overseeing transportation budgets. Additionally, it ensures adherence to relevant regulations and legal standards, promotes transparency and accountability within the logistics process, and bolsters the organization's integrity. Thus, internal control significantly contributes to effective risk management, cost efficiency, and the sustainability of businesses in the retail sector.
The Effect of Financial Distress, Foreign Ownership, and Complexity of Company Operations on The Timeliness of Financial Reporting (Empirical Study on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange in 2019-2023) AGUSTIN, Febri Diany; HAPSARI, Dini Wahjoe
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1152

Abstract

The purpose of this study is to determine the impact of management complexity, foreign ownership and financial difficulties on the timeliness of financial reporting for real estate companies listed on the Indonesia Stock Exchange (BEI ) from 2019 to 2023. This study uses secondary data. The financial reports and annual reports are available on the official website of IDX. After using the outlier test to reduce the sample size to 22 companies with 110 observation data, the sampling procedure which involved purposive sampling resulted in 41 companies with 205 observation data. The reliability of financial reporting is not affected by financial difficulties; on the contrary, data analysis using a panel data regression approach and Eviews 12 software shows that foreign ownership and complex business operations have a negative impact on the timeliness of financial reporting. This research provides empirical insights into the factors affecting financial reporting timeliness in Indonesia and the managerial implications in developing programs to improve financial reporting timeliness.
Co-Authors AGUSTIN, Febri Diany Agustya, Fanisa Putri Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amirah, Putri Rahayu Annisa Nurbaiti Ardan Gani Asalam Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Eka Aprillian Elly Suryani Faqih, Muhammad Iqbal Maulana Feyzar Alif Akbar Fiarniah, Dini Fithri, Nurul HARDIYANTI, Nadia Pramanik Haryanto Haryanto Hasibuan, Zahara Aulia Irna Liani Putri Anjanni Juniantika, Dhita Aira Kartika Khairunisa Kesuma, Raegina Maria Deiva Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa, Dhiva Mutiara Krishna Kusumahadi Kurnia K Larasati, Nabila Larasati1, Nabila Margawati, Titania Pryti Maryaningsih, Rina Putri Meiska Lianty Melinda, Rayi Hana Mumtaz Jiddan Muna Norkhairunnisak Ustadi Nabila Roma Norris Napitupulu, Theovany Novita, Fahra Nurul Fithri NURUL HIDAYAH Putu Wahyudi Sinduarta Ramadhan, Muhammad Fadhil Syafiq Renaldy Febiana Rika A Susanti Rinda Dwi Utami Rosydah, Leila Hasnah Roy Budiharjo Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Ruri Octari Dinata Sadewi, Shabrina Sri Rahayu Suyanto, AMA Trihapsari, Siti Nurazizah Vennika Qashash Wahyu Eka Kiswardani Wiwin Aminah Yasmin, Najlaa Nabilah Yazid, Hanif Yeni Jelita Jelita Yudhantara, Ghifari Zahraisha, Nadia Zuhra , Siti Maryam Zuhra, Siti Maryam