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All Journal Journal of Business & Banking JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Keuangan dan Bisnis Relasi : Jurnal Ekonomi TGO Journal of Community Development ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat ARTOKULO: Journal of Accounting, Economic and Management Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Diana Dwi Astuti
Institut Teknologi Dan Sains Mandala
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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PENGARUH LAPORAN KEUANGAN AUDITAN, RESIKO INVESTASI, DAN IMAGE PERUSAHAAN TERHADAP RESPON INVESTOR DALAM PENGAMBILAN KEPUTUSAN INVESTASI (STUDI KASUS PADA PERUSAHAAN INVESTASI DI JEMBER) Diana Dwi Astuti
RELASI : JURNAL EKONOMI Vol 15 (2012)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i0.28

Abstract

This research aims to know :(1) the influence of audited financial statements, investmen risk, and corporate image simultaneously on the response of investors in making investment decisions, (2) the influence of audited financial statements, investment risk, and the company as a partial image of the responce of investors in making investment decisions. To solve these problems, methods of analysis used were multiple linear regression analysis with the tools SPSS version 13.0 sofware. The results of the analysis : (1) audited financial statements, investment risk, and corporate image simultaneously have significant effect on the response of investors in making investment decisions ; (2) audited financial statements, investment risk, and corporate image partially have significant effect on the response of investors in making investmen decisions.
ECONOMIC POTENTIAL MAPPING ANALYSIS IN THE DISTRICT OF JEMBER Diana Dwi Astuti
RELASI : JURNAL EKONOMI Vol 13 No 1 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i1.103

Abstract

The paradigm change of government in the form of regional autonomy has implications for the regional authority, to explore and develop the economic potential in the development and improve the people's welfare in the region. This study aimed  to: 1) Determine the structure of the economy Jember, 2) Knowing the balance of economic resources, 3) Analyze potential sectors to be developed based on the rate of growth and productivity. The results achieved in this study are: 1) The economic structure of Jember is still dominated by agriculture sector followed by trade, hotels and restaurants, and the manufacturing sector. 2) Balance of economic resources in Jember for the agricultural sector and the reduction of mining occurred within the last 2 years (2013-2014). But the changes in the production of the agricultural sector more than the reduction in the addition in 2013 and 2014, even for the poultry production sector is not a reduction in the year 2013 and 2014. 3) The results of the analysis of LQ in the period 2009-2013 crop that became the basis are soybean, peanut, and sweet potatoes which are the basis .Horticulture: plants, large chilli and beans. Plantation crops which are the basis: kapok and nut crops. Farms that form the basis: dairy cattle, buffalo, horses, and pigs. Shift Share Based on the results, the rice plants have little competitive advantage in 31 districts. Maize, soybean, and cassava have no competitive value. Peanut and sweet potato has a very competitive value.
Faktor yang mempengaruhi manajemen laba pada sektor perbankan Indonesia Nurshadrina Kartika Sari; Diana Dwi Astuti
Journal of Business & Banking Vol 5, No 1 (2015): May - October 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v5i1.475

Abstract

Banks are responsible for the financial service in order that they become an important role in the community. They provide credit loan facilities for industries, government, small and medium business Banks can get into trouble if their performance in the fi-nancial report is not matching with the actual earnings. They have to present the fi-nancial report, so that the management gets a higher bonus and the stakeholders are satisfied and finally they can invest more money. The research tries to acknowledge the factors that influence the earning management. These factors are business risk, owner-ship structure (management structure and institution structure), banking size, and CAR. This research uses the data from 31 banks in Indonesia in the period of 2008 until 2012 and analyses them using a multiple linier regression test with dummy va-riables. It was found that the factors of management ownership, institution ownership, banking size, and CAR influence the earning management of banks in Indonesia.
VARIABEL YANG MEMPENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (STUDI PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA) Diana Dwi Astuti; Chusnul Hotima
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

This study aimed to analyze the influence asset structure, company size, growth, liquidity business risk to capital structure with profitability as an intervening variable in companies listed on the Stock Exchange in 2010-2014. The data used in this research is secondary data. Selection of the samples in this study conducted by purposive sampling. Based on the existing criteria, obtained a sample of 17 companies. Data analysis technique used is path analysis. Based on the analysis of data from five independent variables only variable asset structure and liquidity influential significance to profitability, while the variable size of companies, growth companies, and business risk has no significant effect on profitability. And of the six independent variables only variables that affect the liquidity of the capital structure. In the independent variables are able to moderate profitability variable asset structure, growth, liquidity and business risks, while veriabel sized companies can not afford to moderate profitability on capital structure.
THE EFFECTIVENESS OF GOVERNMENT POLICY FOR MSMEs IN SUPPORTING THE NATIONAL ECONOMIC RECOVERY IN JEMBER DISTRICT Nely Supeni; Mustofa Mustofa; Mainatul Ilmi; Diana Dwi Astuti
MBA - Journal of Management and Business Aplication Vol 5 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/mba.v5i1.556

Abstract

This research is entitled Effectiveness of Government Policy for MSMEs in Supporting NationalEconomic Recovery in Jember Regency. The purpose of this study was to determine whether theMSME Direct Cash Assistance (BLT) program in Jember Regency was effective and on target?This type of research is qualitative research, with 2 types of data used, namely primary data andsecondary data. The total population is 1330 MSMEs and the sample used is 200 MSMEs.Analysis of the data used is descriptive qualitative analysis. The results of the study show thatthe Government's Policy for MSMEs in Supporting National Economic Recovery in the form ofthe MSME Direct Cash Assistance (BLT) program in Jember Regency has been effective, thiscan be seen from the three indicators used in the study, namely timeliness, accuracy in makingchoices. , and target accuracy. Based on these three indicators, it shows that the BLT MSMEDirect Cash Assistance program in Jember Regency is on time, has made the right choice, and isright on target.
PELATIHAN AKUNTANSI EMKM MELALUI APLIKASI SI APIK PADA PEMUDA KARANG TARUNA TUNAS BANGSA DESA WONOASRI KEC. TEMPUREJO KAB. JEMBER Wiwik Fitria Ningsih; Yuniorita Indah Handayani; Diana Dwi Astuti
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.391 KB) | DOI: 10.31967/jpm.v1i1.428

Abstract

Sebagian besar pengusaha umkm tidak mengetahui laba yang didapatkan, mereka menjawab bukan dengan nominal angka rupiah melainkan dengan benda-benda berwujud seperti motor, rumah, atau mobil. Jawaban tersebut tidak menggambarkan laba yang sebenarnya didapatkan oleh perusahaan karena itu merupakan salah satu penggunaan dana yang mungkin didanai dari laba atau justru dari utang ataupun pengambilan modal pemilik. Karena hal itulah maka kegiatan pelatihan akuntansi melalui aplikasi si Apik ini disambut hangat oleh para pemuda karang taruna untuk meningkatkan literasi tentang akuntansi dan mengukur laba secara baik dan benar. Kegiatan ini diadakan dengan metode ceramah dan learning by doing. Kegiatan semacam ini sangat bermanfaat bagi pemua karang taruna. Materi yang diberikan dapat menambah pemahaman mereka dibidang akuntansi. Keywords : Akuntansi, UMKM, Aplikasi
Strategi Implementasi Manajemen Operasi Dan Manajemen Pemasaran Digital Bagi Peserta Pelatihan Kewirausahaan Di Balai Latihan Kerja Jember Ahmad Sauqi; Diana Dwi Astuti; Tamriatin Hidayah; Hary Sulaksono
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 2 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i2.631

Abstract

Mandala College of Economics has long collaborated with the Jember Job Training Center (BLK). In early February 2022, a one-month training was held with a focus on training on Entrepreneurship. We saw a very interesting phenomenon from their enthusiasm in pioneering and running a business with enthusiasm and they (trainees) were very enthusiastic about participating in the training and asked a lot of questions and discussions. The core problems of the training participants include: 1. determining the right amount of product to be produced; 2. The increase in the price of feed resulted in an increase in the selling price of the eggs produced; 3. Online merchants have many competitors as well as their consumers who are already good at making direct purchases in marketplaces such as Shopee and Tokopedia; 4. Problems in marketing their services due to the many competitors, especially in the world of servicing motorcycles, cellphones, computers and so on. The results of this service include entrepreneurship training participants who have been able to apply the Monte Carlo technique, are able to calculate whether to buy or make related feed, have understood the importance of cooperation and strategies to shorten distribution channels in order to get a relatively cheap price, and finally the trainees have been able to apply personal selling and implementing excellent service for their customers, this is evident from the increase in their sales.
Factors Affecting Company Financial Performance Using Human Resource Accounting as an Intervening Variable Empirical Study on Service Companies Listed on the Stock Exchange of Thailand (SET) Diana Dwi Astuti; Lia Rachmawati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.846

Abstract

This study aims to analyze the factors that affect the company's financial performance with human resource accounting as an intervening variable in service companies listed on the Stock Exchange Of Thailand (SET). The population in this study were all companies listed on the Stock Exchange Of Thailand (SET). This research method uses classical assumption test which includes normality test and multicollinearity test, path analysis and hypothesis testing with partial test (t test). Classical assumption test consisting of normality test and multicollinearity test. The results showed that Human Resource Accounting Disclosures did not have a relationship between the variables of Company Size, Product Diversification, Company Age, Ownership Concentration and Type of Industry on Financial Performance. Disclosure of Human Resources Accounting does not mediate between the variables of Company Size, Product Diversification, Company Age, Ownership Concentration and Type of Industry on Financial Performance.
PERBEDAAN TRADING VOLUME ACTIVITY, ABNORMAL RETURN & SECURITY RETURN VARIABILITY SEBELUM & SAAT COVID-19 PADA PERUSAHAAN INFRASTRUCTURE, UTILITIES, & TRANSPORTATION YANG TERDAFTAR DI BEI Najmul Laili; Diana Dwi Astuti; Lia Rachmawati
JABE (Journal of Applied Business and Economic) Vol 9, No 1 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v9i1.11781

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan rata-rata Trading Volume Activity, Abnormal Return, dan Security Return Variability sebelum dan saat adanya COVID-19. Populasi yang digunakan dalam penelitian ini yaitu perusahaan sektor Infrastructure, Utilities, & Transportation yang terdaftar di BEI. Pengambilan sampel menggunakan Purposive Sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 35 perusahaan. Penelitian ini menggunakan Event Study, data yang digunakan dalam penelitian ini adalaha data sekunder. Pengujian hipotesis yang digunakan dalam penelitian ini yaitu Uji Wilcoxon Signed Rank Test untuk variabel Trading Volume Activity dan Security Return Variability. Uji Paried Sample T-test digunakan untuk variabel Abnormal Return. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan sebelum dan saat adanya COVID-19 untuk variabel Trading Volume Activity, Abnormal Return dan Security Return Variability
The Effect of Mudharabah, Musyarakah, and Murabahah Financing on the Profitability Level of Islamic Commercial Banks in Indonesia Lia Rachmawati; Diana Dwi Astuti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.929

Abstract

This study pursuits to locate the effect of mudharabah, musyarakah, and murabahah financing at the profitability degree of Islamic industrial Banks in Indonesia within the 2015-2018 length. The populace on this have a look at there are 14 groups, and get three samples, particularly PT. bank Muamalat Indonesia, PT. BRI Syariah financial institution, and PT. Mandiri Syariah financial institution. This examine used a purposive sampling method in figuring out the pattern, while the records evaluation approach used more than one linear regression evaluation with the SPSS utility. The results of this observe suggest that the t-check indicates that partly mudharabah has a fine and insignificant effect on the extent of profitability, while musharaka has a poor and large impact on the extent of profitability, even as murabaha has a negative and insignificant impact on the profitability degree of Islamic business Banks in Indonesia. within the F test, the independent variable simultaneously has a enormous impact, but the adjusted R-square cost suggests the impartial variable in explaining the established variable by using 80%.
Co-Authors Abd. Rahman Shaleh Abdallah Rizal Adelia, Arin Putri Agustin Hari Prastyowati Ahmad Sauqi Amirah, Afifah Amirah Annisa Silfiana ansori ansori Astika, Binar Ayu Nur Aprilya Batubara, Hade Chandra Chusnul Hotima Della Norma Sakinah Doni Prianto Evi Vidiana Haifa Haifa Halen Halen Hamzah Fansuri Hamzah Fansuri Handayani, Yuniorita Indah Hary Sulaksono Hidayah, Tamriatin Ilmi, Mainatul Ira Puspita Sari Kurnia Murni Utami Lia Rachmawati Mustofa, Mustofa Najmul Laili Nata, Istiknaful Aulia Nely Supeni Norma Ilviatus Suhro Nurshadrina Kartika Sari Putri, Maulinda Suryani Reni Novita Sari Septin Dwi Rahmawati Shovi Hasanah Siti Maimunah Suwignyo Widagdo Taufik, Faridatut Wahyuni Lailika Wiwik Fitria Ningsih Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yuniorita Indah Handayani