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Pengaruh Audit Tenure, Time Budget Pressure, dan Fee Audit terhadap Audit Quality Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021 Sanjaya, Marco; Anggraeni, Dian
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 1 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i1.2013

Abstract

Dilaksanakannya penelitian ini bertujuan untuk melihat pengaruh Audit Tenure, Time Budget Pressure, dan Fee Audit terhadap Audit Quality pada perusahaan sektor makanan dan minuman yang tergabung di BEI tahun 2017 – 2021. Dalam penelitian ini digunakan populasi berupa perusahaan makanan dan minuman yang tergabung di BEI 2017 – 2021 dan ditetapkan sebanyak 13 perusahaan sampel. Penelitian ini menggunakan uji regresi logistik. Dari penelitian yang dilaksanakan ditetapkan kesimpulan bahwa  (1) tidak ada pengaruh yang diberikan Audit Tenure pada Audit Quality, (2) terdapat dampak negative yang diberikan Time Budget Pressure pada Audit Quality, (3) terdapat pengaruh positive yang diberikan Fee Audit pada Audit Quality (4) terdapat dampak yang diberikan seluruh variable secara bersamaan pada Audit Quality
Pengaruh Long Term Debt Equity, Current Ratio, Leverage, Dan Return On Equity Terhadap Company Financial Performance (Studi Empiris Pada Perusahaan Sub Sektor Teknologi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Angelina Lucia; Dian Anggraeni
Global Accounting Vol. 3 No. 2 (2024): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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

Abstract

Kinerja keuangan perusahaan umumnya dilihat melalui laporan yang berisi analisis keuangan selama kurun waktu tertentu untuk memahami kondisi dan pergerakan keuangannya. Tujuan penelitian ini untuk mendapatkan hasil empiris pengaruh long term debt equity, current ratio, leverage, dan return on equity terhadap company financial performance. Studi ini melibatkan 47 perusahaan teknologi yang terdaftar di Bursa Efek Indonesia pada tahun 2020 – 2023. Penelitian ini menggunakan data sekunder dengan metode purposive sampling dan berjumlah 12 sampel perusahaan teknologi menurut kriteria tertentu. Metode dalam penelitian ini adalah metode kuantitatif. Penggunaan analisis data menggunakan SPSS versi 22. Hasil penelitian ini menunjukkan bahwa: (1) long term debt equity tidak berpengaruh terhadap  company financial performance, (2) Current ratio berpengaruh terhadap company financial performance, (3) leverage tidak berpengaruh terhadap company financial performance, (4) Return on Equity berpengaruh terhadap company financial performance, (5) long term debt equity, current ratio, leverage, dan return on equity secara simultan berpengaruh terhadap company financial performance.
Return Saham Menggunakan Indikator RSI Terhadap Pengumuman Fatwa MUI Anggraeni, Dian; Jaya, Asri; Ullah, Nasrullah
EKONOMI KEUANGAN DAN BISNIS Vol 9, No 2 (2024): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v9i2.2773

Abstract

Tujuan penelitian ini untuk melihat tingkat return pada saham Bursa Efek Indonesia (BEI) pada saat pengumuman fatwa MUI sebelum dan sesudah. Dalam penelitian ini menggunakan analisis teknikal, untuk melihat tingkat return investor dan trader. Metode pengumpulan sampel menggunakan metode Proposive Sampling, yaitu pemilihan sampel berdasarkan kriteria tertentu sehingga diperoleh 6 emiten dari 903 emiten yang terdaftar di Bursa Efek Indonesia (BEI) yang terdampak fatwa MUI. Teknik uji data pada penelitian ini menggunaka uji Paired Sampels Test uji SPSS 29. Berdasarkan hasil penelitian menunjukkan adanya penurunan return pada 6 emiten yang terdampak fatwa MUI. Rata-rata akumulasi return ke 6 saham tersebut turun sebanyak 6% dimana dikatakan tidak ada perbedaan signifikan sebelum dan sesudah pengumuman fatwa MUI.
HYGIENE AND SANITATION OF SCHOOL CANTEEN (COMPARATIVE STUDY OF 9 PUBLIC JUNIOR HIGH SCHOOLS IN KEBAYORAN LAMA DISTRICT, JAKARTA SELATAN CITY) YEAR 2023 Ernyasih; Dian Anggraeni; Nurmalia Lusida; Andriyani
Muhammadiyah International Public Health and Medicine Proceeding Vol. 4 No. 1 (2024): PROCEEDING MUHAMMADIYAH INTERNATIONAL PUBLIC HEALTH AND MEDICINE CONFERENCE - F
Publisher : Fakultas Kesehatan Masyarakat Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61811/miphmp.v4i1.481

Abstract

The quality and cleanliness of food greatly affect the health of the humans who consume it, so one of the places for buying selling, and processing food that can affect the health of many people is the school canteen. School canteens must meet hygiene and health requirements to create a healthy canteen environment. The purpose of this study was to describe the Hygiene and Sanitation of Public Junior High School Canteens in Kebayoran Lama District. The method in this research is descriptive using a qualitative approach. Collecting data in this study by observation and interviews with data collection tools using interview guidelines, observation sheets (checklists), and documentation tools. The results of this study were the cleanliness of food handlers, the location and building of the canteen, the garbage disposal, and the washing hands of 9 canteens did not meet the requirements (100%), the clean water of 8 canteens met the requirements (89%), SPAL 5 canteens met the requirements (56%) and 2 places for washing equipment meets the requirements (22%). This study concludes that most school canteens do not meet hygiene and sanitation requirements according to the Minister of Health of the Republic of Indonesia No 1096 of 2011, so efforts to improve, supervise, and train-related parties are needed.
Penentuan Arsitektur Terbaik Model NAR-NN untuk Peramalan Kasus Covid-19 Awalin, Qonita Ilmi; Anggraeni, Dian; Hadi, Alfian Futuhul
ESTIMASI: Journal of Statistics and Its Application Vol. 6, No. 1, Januari, 2025 : Estimasi
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/ejsa.v6i1.21365

Abstract

The NAR-NN model will be applied in time series forecasting, namely data on confirmed cases of Covid- 19 in East Kalimantan Province. The use of time series data as the basis for forecasting so that it can recognize patterns that occur which can then be used as a reference to predict the number of cases that will occur. This research data is 300 daily data for the time period from October 23, 2020 to August 18, 2021, which follows a nonlinear pattern and experiences an upward trend. In this study, the best architecture was determined for the NAR-NN model using the sigmoid activation function and the Levenberg-Marquadt Backpropagation training algorithm. The NAR-NN architecture consists of three layers, namely the input layer, the hidden layer, and the output layer. The evaluation model used is the Mean Absolute Percentage Error (MAPE). The results of this study by experimenting with the number of hidden neurons showed that the model with the best architecture at the time of delay was 4 and the number of hidden neurons was 8 with the MAPE value forecast with actual data of 7.5083%.
Xchannel Radio Jakarta's Strategy In Increasing Listener Loyalty Through Social Media Agnestia, Citra; Anggraeni, Dian; Herlina, Herlina
Jurnal Ilmu Sosial Mamangan Vol 12, No 3 (2024): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i3.8027

Abstract

Radio has been very close to the community from the colonial era to the current digital age. However, the popularity of radio in this digital era has declined due to the emergence of various digital platforms that have displaced radio. Many radios have been unable to maintain their popularity and have ended up failing to compete in the current era. However, Xchannel Radio has managed to survive in this digital era by entering social media platforms such as Instagram. In this research, the researcher is interested in discussing how Xchannel Radio's strategy to enhance listener loyalty through social media. The approach used in this research is a descriptive qualitative approach. The methods employed are interviews, observations, and documentation, with the research technique being a case study. The type of data used includes exposition, and data analysis using qualitative data analysis. The results of this study indicate that the strategy used by Xchannel Radio to increase listener loyalty through social media involves entering social media and becoming a part of it. However, Xchannel Radio maintains a distinct impression from other music platforms and treats its listeners as friends.
Pelatihan Literasi Keuangan Melalui Pengaplikasian Akuntansi Bagi Siswa di SMK Karmel Kota Tangerang Andy Andy; Selfiyan Selfiyan; Agus Kusnawan; Dian Anggraeni; Peng Wi
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 4 (2024): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i4.537

Abstract

Financial literacy training based on Financial Management through Accounting at SMK Karmel is an important aspect in preparing students to face the challenges of the business world in the digital era. Based on qualitative research through observation, interviews, and documentation studies, this training has proven to have a positive impact on improving students' financial literacy knowledge and skills. They gain an understanding of the concept of Financial Management through Accounting, online marketing strategies, financial management, and product innovation. In addition, this training teaches the use of digital platforms to market products, build brand awareness, and measure the effectiveness of marketing campaigns. On the other hand, this training also succeeded in developing proactive, creative, innovative, and adaptive attitudes that are needed in the dynamic modern business world. Students are equipped with the ability to innovate to create products or services that are relevant to market needs and are ready to adapt to technological changes that continue to develop. One of the other positive impacts is the increase in students' confidence in starting their own businesses, so that they not only rely on formal jobs, but also begin to consider financial literacy as a career path. To increase the effectiveness of this program, it is recommended that the scope of the training be expanded to include topics such as e-commerce and data analysis, as well as strengthen cooperation with financial management actors through Accounting. In addition, the integration of training into the vocational curriculum will ensure the sustainability of the program and provide opportunities for all students to gain the necessary financial literacy skills. Thus, this training is expected to prepare students of SMK Karmel to be more competitive and ready to face the modern business world that continues to grow.
The Effect of Religiosity on Customer Trust on Brand Loyalty to McDonalds in Generation Z After the Israeli-Palestinian Conflict Anggraeni, Dian; Rosada, Nilta; Kamila, Andin; Setiawan, Adi; Muthiarsih, Tiara
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 5 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i5.203

Abstract

The purpose of this study is to examine the effect of religiosity and customer trust on brand loyalty among Generation Z (Muslim consumers in Indonesia), during a particular timeframe (post-Israeli-Palestinian conflict), thereby adding nuanced insights to consumer behavior research in a globalized context. The study is located in Cirebon, Indonesia, with research subjects namely consumers who buy products from McDonald's and people who follow the issue of boycotting Israeli products from the Palestinian conflict among FEB Management students of Universitas Swadaya Gunung Jati. The results of the fit model test show that religious values and consumer trust significantly impact McDonald''s brand loyalty in the Z generation. Consumer trust has a positive and significant effect on Brand loyalty (Z), with the remaining (1 - 0.505) = 0.495 (49.5%), which is influenced by other variables not determined by the model. This research contributes by bridging the gap between religious values, consumer trust, and brand loyalty, in the post-israeli conflict Z generation (Generation Z, Muslims in Indonesia). The study suggests strengthening the involvement of consumers through social media and promotional events, while also considering the importance of religious beliefs in decision-making.
PENGARUH DIGITAL MARKETING DAN STRATEGI PROMOSI DIGITAL TERHADAP PENINGKATAN PENJUALAN TENUN IKAT PADA WISNU MURTI GIANYAR BALI Anggraeni, Dian
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 1 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i1.6838

Abstract

Abstract: The aim of this study is to increase sales of ikat weaving at Wisnu Murti through digital marketing and digital promotion strategies, both of which are believed to be able to increase sales to the maximum. Keywords: Digital Marketing, Digital Promotion Strategies, Increase Sales
Pengaruh Profitabilitas, Leverage, Likuiditas dan Sales Growth Terhadap Financial Distress Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2023 Anita Metta Sari; Dian Anggraeni
Global Accounting Vol. 4 No. 1 (2025): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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

Abstract

Penelitian ini mempunyai sasaran guna melakukan uji dampak profitabilitas, leverage, likuiditas serta sales growth atas financial distress pada perusahaan food and beverage yang terdata di BEI periode tahun 2019-2023. Temuan penelitian ini menampilkan bahwa dengan parsial 1) profitabilitas memberi dampak signifikan serta positif pada financial distress, 2) leverage  memberi dampak signifikan serta negatif pada financial distress, 3) likuiditas memberi dampak signifikan serta positif pada financial distress, 4) sales growth tidak memberi dampak signifikan pada financial distress serta profitabilitas, leverage, likuiditas, serta sales growth  secara simultan memberi dampak pada financial distress.
Co-Authors Agnestia, Citra Agus Kusnawan Agus Permana Ahmad Kamsyakawuni Ahmad Mujaki Diwan Alfarisi, Muhammad Naufal Alfian Futuhul Hadi Algantya, Vylda Yuni Aliudin Aliudin - Aliudin Aliudin Aliudin Aliudin Aliudin Aliudin AM, Kartina Andriyani Andry Nirwanto Andy Andy Angelina Lucia Anggraeni, Ganung Anita Metta Sari Anjani, Anisa Fitri Anton Eka Prasetia Awalin, Qonita Ilmi Beatrice, Beatrice Dewi, Arina Kartika Dini Kartika Sari Dwi Irianto, Retno Dwi Putra, Candra Yanuar Dwi Putri Antika Eka Laelah Ernyasih Evi Sovia Fitria Riany Eris Frida Murtinasari, Frida Ginny, Puti Lenggo Gita Dwi Lestari Hakim, Mohamad Zulman Herijawaty, Etty Herlina Herlina I Made Tirta Ika Pratiwi jaka sumardyanto Jakobus Runkat, Jakobus Jaya, Asri Jejen Aripin Kamila, Andin Kurniati Kusnawan, Agus Laluur, Eugenius Lidia Sinabang Limajatini, Limajatini Liman, Ineh Masruroh MASRUROH Meisty, Ferisa Dwi Alfia Melatnerbar, Benyamin Meutia Meutia Meutia, Meutia Mohamad Fatekurohman Muhammad Dhabit Dzikribillah Muhammad Rizal Febriansah Munandar, Aris Netta Azzahra Pangesti Nia Ariani Putri Nugraha, Rhea Veda Nurmalia Lusida Oke Hendra Parameswari, Rinintha Peng Wi Prayogo, Rizky Rachellia, Rachellia Rachman, Hidayatul Ramadhani, Lutvia Citra Ratna Mega Sari Ratwita, Welly Regina Regina Rita Purnamasari Riza Fikriana Rizal, Navioer Robby Mubarok Roosje Rosita Oewen, Roosje Rosita Rosada, Nilta Roydatul Jamila Rudi hastomo rusbandi rusbandi, rusbandi Salampessy, Messalina L. Samara, Aldi Sanjaya, Marco Santamoko, Ruby Santomoko, Ruby Selfiyan Selfiyan Selfiyan Setiawan Sariyoga Setiawan Sariyoga, Setiawan Setiawan, Johan Shella Fajru Nailufar Silaswara, Diana Sofiyudin, Andriyatno Sri Fitriyah Stefen Wardana Suherna Suherna Suherna Suherna Sulistiyowati, Rina Syarief Hidayat Tarissa, Tarissa Taufik Hidayat Taufik Hidayat The, Lianah Tiara Muthiarsih Tirta, Made Ullah, Nasrullah Wi, Peng Winda Nurtiana Wiwik Handayani Wiwit Dwi Nurbadriyah yahya kamal Yohamintin Zulfatun Najah Zulfatun Najah