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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 Society: Jurnal Pengabdian Masyarakat Indonesian Journal of Economics and Management Husnayain Business Review Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Proceeding of Community Service and Engagement
Dini Wahjoe Hapsari
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Gender Diversity, Investment Opportunity Set, Collateralizable Assets, dan Ukuran Perusahaan terhadap Kebijakan Dividen (Studi pada Perusahaan Indeks LQ45 Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Faqih, Muhammad Iqbal Maulana; Hapsari, Dini Wahjoe
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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Abstract

Kebijakan dividen merupakan salah satu kebijakan utama yang sangat penting bagi perusahaan. Kebijakan inidapat mencerminkan kemampuan perusahaan dalam mengelola bisnisnya untuk menghasilkan laba. Keputusanmembagikan dividen dapat mensejahterakan pemegang saham dan membuat kepemilikan saham lebih menarik,sedangkan keputusan menahan laba dapat menciptakan peluang pertumbuhan bagi perusahaan. Tujuan daripenelitian ini untuk menguji pengaruh gender diversity, investment opportunity set, collateralizable assets danukuran perusahaan terhadap kebijakan dividen secara parsial dan simultan pada perusahaan indeks LQ45nonkeuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Populasi dalam penelitian ini adalahPerusahaan Indeks LQ45 non keuangan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 denganjumlah 40 perusahaan. Metode pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sampelsebanyak 14 perusahaan. Terdapat outlier/nilai ekstrem sehingga diperoleh 30 data dari 6 perusahaan. Periodepenelitian lima tahun, dari 2017-2021 sehingga jumlah sampel yang diperoleh sebanyak 30 sampel. Metodeanalisis yang digunakan adalah analisis deskriptif dan analisis regresi data panel menggunakan aplikasi Eviews12. Hasil penelitian menunjukkan bahwa gender diversity, investment opportunity set, collateralizable assets danukuran perusahaan mempengaruhi kebijakan dividen secara simultan. Secara parsial gender diversity,collateralizable assets dan ukuran perusahaan berpengaruh signifikan terhadap kebijakan dividen. Sementarainvestment opportunity set tidak berpengaruh terhadap kebijakan dividen.Kata Kunci- kebijakan dividen, gender diversity, investment opportunity set, collateralizable set, ukuranperusahaan
Pengaruh Komisaris Independen, Komite Audit, dan Kepemilikan Institusional terhadap Tax Avoidance (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Margawati, Titania Pryti; Hapsari, Dini Wahjoe
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit, dan kepemilikaninstitusional terhadap Tax avoidance pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode2017-2021. Metode yang digunakan untuk pengambilan sampel pada penelitian ini adalah purposive samplingdan memperoleh 17 perusahaan dengan 5 tahun periode penelitian sehingga didapat 85 sampel yang digunakandalam penelitian ini. Namun terdapat 35 data outlier, sehingga sampel yang digunakan sebanyak 50 sampel.Metode analisis data dalam penelitian ini yaitu analisis regresi data panel dengan menggunakan Eviews 12. Hasilpenelitian ini menunjukkan bahwa komisaris independen, komite audit, dan kepemilikan institusional secarasimultan berpengaruh terhadap tax avoidance. Secara parsial, komite audit berpengaruh negatif terhadap taxavoidance. Sedangkan komisaris independen dan kepemilikan institusional tidak berpengaruh terhadap taxavoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021.Kata Kunci- komisaris independen, komite audit, kepemilikan institusional, dan tax avoidance
Analisis Transfer Pricing, Thin Capitalization Dan Kepemilikan Saham Asing Terhadap Praktik Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018-2022 Amirah, Putri Rahayu; Murti, Galuh Tresna; Hapsari, Dini Wahjoe
eProceedings of Management Vol. 11 No. 3 (2024): Juni 2024
Publisher : eProceedings of Management

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Pengaruh Diversifikasi Perusahaan, Komite Audit, Dan Spesialisasi Industri Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022) Hapsari, Dini Wahjoe; Sadewi, Shabrina
eProceedings of Management Vol. 11 No. 3 (2024): Juni 2024
Publisher : eProceedings of Management

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What Motivates Internet Financial Reporting in the Public Sector? Case of a Local Government in Indonesia Juniantika, Dhita Aira; Hapsari, Dini Wahjoe
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17235

Abstract

Objective This study aims to examine the influence of local government wealth, local government debt levels, and audit opinions on Internet Financial Reporting (IFR) in districts / cities in West Java Province, Indonesia, during the period of 2014-2018. Design/methodology This study uses panel data regression analysis. Purposive sampling method is utilized with a total of 65 samples consisting of 13 official sites of district/city governments in West Java Province, Indonesia. The period of this research in total is five years. Results The results of this study indicate that wealth of local governments, local government debt levels, and audit opinions simultaneously influence IFR at 9.81%. Partially the variable of local government wealth and the debt level of local government do not affect IFR, while the audit opinion variable influences IFR in districts/cities in West Java Province during 2014-2018.
Factors Determining of Carbon Emissions Voluntary Disclosure in Indonesia’s Energy Sector Companies HAPSARI, Dini Wahjoe; HARDIYANTI, Nadia Pramanik
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i3.1098

Abstract

Reporting information on carbon emission from company operations is a form of social and environmental responsibility that contributes to the reduction of greenhouse gas emissions to achieve the SDGs target by 2030. This carbon-related reporting is the role of accountants through carbon accounting as a form of transparency and accountability, as well as an effort to reduce GHGs emissions produced by companies. This research is intended to see how energy sector companies implement voluntary disclosure of carbon emissions with several determinants which is reflected in the company size scale, the exposure carried out by companies in the company’s website media, and shareholding owned by institutions. The research population is in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Samples of this research used purposive sampling, so that 50 observational data were obtained consisting of 10 energy sector companies in 5 years period. Result show that media exposure influences carbon emission disclosure. Companies that present media exposure have an increase in the carbon emission disclosure level. Meanwhile, firm size and institutional ownership have no influence on the carbon emission disclosure. A company with a large size scale and high institutional shareholding does not guarantee that it will report information of carbon emission thoroughly.
Peningkatan Literasi Teknologi Digital Bagi Siswa SMK YPPS untuk Mendukung Proses Bisnis dan Daya Saing Usaha Hapsari, Dini Wahjoe; Salim, Dwi Fitrizal; Siregar, Khairani Ratnasari; Hibatulah, Rizky Pratama; Anggaresti, Kinanthi Sekar
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 2 (2025): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i2.3155

Abstract

Perkembangan teknologi digital yang pesat berdampak pada seluruh sektor, termasuk pendidikan vokasi. SMK YPPS sebagai sekolah berbasis praktik menyediakan laboratorium bagi siswa untuk memperoleh pengalaman kerja aplikatif, namun pemahaman siswa mengenai pemanfaatan teknologi digital dalam proses bisnis masih terbatas. Untuk menjawab permasalahan tersebut, Tim Pengabdian Masyarakat Fakultas Ekonomi dan Bisnis Universitas Telkom menyelenggarakan pelatihan digitalisasi proses bisnis. Kegiatan dilakukan selama satu hari (6 Desember 2024) dengan pendekatan workshop interaktif, meliputi survei pendahuluan, pre-test, pemaparan materi, praktik pengoperasian aplikasi bisnis, diskusi, serta post-test. Instrumen yang digunakan mencakup lembar tes pemahaman, modul pelatihan, serta kuesioner evaluasi untuk mengukur peningkatan literasi digital siswa. Materi pelatihan berfokus pada pengenalan proses bisnis, pemanfaatan aplikasi Microsoft Excel dan perangkat digital lain yang relevan dalam mendukung aktivitas usaha. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman siswa mengenai peran teknologi digital dalam bisnis, tercermin dari pergeseran nilai pre-test ke post-test serta umpan balik positif dari peserta. Kegiatan ini diharapkan dapat mengubah perspektif siswa dari penggunaan teknologi sebagai hiburan menjadi alat strategis yang meningkatkan produktivitas dan daya saing bisnis.
PENGUATAN LITERASI KEUANGAN DAN BISNIS DIGITAL BAGI MASYARAKAT INDONESIA DI MALAYSIA Kristanti, Farida Titik; Hapsari, Dini Wahjoe; Kusairi, Suhal; Salim, Dwi Fitrizal
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 6 (2025): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i6.3209

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas literasi keuangan dasar, pemahaman keuangan digital, serta keterampilan bisnis digital bagi siswa Sekolah Indonesia Kuala Lumpur (SIKL) dan Pekerja Migran Indonesia (PMI) di Malaysia. Program dilaksanakan selama satu tahun dengan metode survei kebutuhan, penyusunan materi, pelatihan tatap muka, serta pendampingan berkelanjutan. Kegiatan pelatihan mencakup perencanaan keuangan pribadi, penggunaan aplikasi keuangan digital secara aman, serta pemahaman peluang bisnis berbasis teknologi. Hasil kegiatan menunjukkan tingginya antusiasme peserta, dengan 100% responden menyatakan puas terhadap materi dan pelaksanaan program. Peserta mampu memahami pentingnya pengelolaan keuangan yang terencana serta potensi pemanfaatan teknologi digital dalam mendukung aktivitas ekonomi. Program ini memberikan dampak positif dalam memperkuat kemampuan finansial dan digital masyarakat Indonesia di Malaysia, serta memiliki peluang besar untuk dilanjutkan melalui pendampingan lanjutan dan penyediaan materi pembelajaran digital.  
Assessing of ESG Scores on Carbon Performance: Moderating Role of Board Independence Novy Fajriati; Dini Wahjoe Hapsari
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3471

Abstract

This study is motivated by the rising levels of carbon emissions and the increasing importance of ESG practices as mechanisms for enhancing corporate environmental performance. It investigates whether board independence moderates the relationship between ESG scores and carbon emission performance, using panel data from 81 companies listed on the Indonesia Stock Exchange between 2022 and 2024 and secondary data are obtained from the Refinitiv Eikon database. The study applies moderated regression analysis, estimated using EViews. The results indicate that ESG scores have a significant positive impact on carbon emission performance, suggesting that higher ESG scores are associated with improved carbon outcomes. In contrast, board independence has a negative effect. Additionally, board independence does not significantly moderate the relationship between ESG and carbon emission performance, implying that it is an inadequate governance mechanism for strengthening the impact of ESG practices.
Go Global with Digital Technology-Based Financial Reporting HAPSARI, Dini Wahjoe; MURTI, Galuh Tresna; SOMA, Mukti; DAMAYANTI, Nensi; FIRMANSYAH, Irvan Wahyu; ROSA, Abigail Ratna; BALDA, Safira
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1770

Abstract

Sugihmukti Tourism Village is a destination offering natural beauty, educational activities, and local wisdom as its main attractions for tourists. However, despite this enormous potential, administrative management and business process recording remain poorly organized and documented. In response to this situation, efforts were made to increase the capacity of tourism village managers to implement a more efficient digital financial recording and reporting system. Through training and mentoring activities, the team helped managers understand the preparation of financial reports based on MSME standards and introduced the SIABDES Maxi application, which has been tailored to the characteristics and needs of the village. The results of a questionnaire evaluation showed that participants stated that the materials provided were appropriate to their needs, the training delivery was interesting and easy to understand, and the implementation time was deemed effective. Furthermore, the managers hope that similar activities can continue as the need for digitalization of tourism village management increases. This program is expected to strengthen accountability, improve financial governance efficiency, and become a strategic step towards more professional and globally competitive tourism village management.
Co-Authors AGUSTIN, Febri Diany Agustya, Fanisa Putri Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amirah, Putri Rahayu Anggaresti, Kinanthi Sekar Annisa Nurbaiti Ardan Gani Asalam BALDA, Safira Damayanti, Nensi Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Dwi Fitrizal Salim Eka Aprillian Elly Suryani Faqih, Muhammad Iqbal Maulana Farida Titik Kristanti Feyzar Alif Akbar Fiarniah, Dini FIRMANSYAH, Irvan Wahyu Fithri, Nurul HARDIYANTI, Nadia Pramanik Haryanto Haryanto Hasibuan, Zahara Aulia Hibatulah, Rizky Pratama Hosam Alden Riyadh Irna Liani Putri Anjanni Juniantika, Dhita Aira Kartika Khairunisa Kesuma, Raegina Maria Deiva Khairani Ratnasari Siregar Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa, Dhiva Mutiara Krishna Kusumahadi Kurnia K Larasati, Nabila Larasati1, Nabila Margawati, Titania Pryti Maryaningsih, Rina Putri Maya Safira Dewi, Maya Safira Meiska Lianty Melinda, Rayi Hana Mumtaz Jiddan Muna Norkhairunnisak Ustadi Nabila Roma Norris Napitupulu, Theovany Nora Amelda Novita, Fahra Novy Fajriati Nurul Fithri NURUL HIDAYAH Putu Wahyudi Sinduarta Ramadhan, Muhammad Fadhil Syafiq Renaldy Febiana Rika A Susanti Rinda Dwi Utami ROSA, Abigail Ratna Rosydah, Leila Hasnah Roy Budiharjo Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Ruri Octari Dinata Sadewi, Shabrina Soma, A. Mukti Soma, Mukti Sri Rahayu Suhal Kusairi 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