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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Jurnal Pengabdian Masyarakat (JPM) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Accounting Research Unit (ARU JOURNAL) Journal of Artificial Intelligence and Digital Business Jurnal Keuangan dan Bisnis Relasi : Jurnal Ekonomi TGO Journal of Community Development Jurnal Pengabdian Masyarakat ARTOKULO: Journal of Accounting, Economic and Management Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management
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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Analisis Pajak Pertambahan Nilai (PPN) Atas Subsidi Liquedfied Petrolium Gas (LPG) Berdasarkan PMK Nomor 220 Tahun 2020 Pada Agen LPG Di Kabupaten Jember Della Norma Sakinah; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.671

Abstract

This study aims to analyze related facts or phenomena regarding the application of Value Added Tax (VAT) on Liquified Petrol Gas (LPG) subsidies in accordance with the new regulations, namely PMK 03 Number 220 of 2020 for 3 kg LPG Agents in Jember Regency. The population in this study were 23 agents, from 23 research agents taking samples of the object to be studied, namely PT. Surya Perkasa Jaya and PT. Ayu Earth for Business. This type of research method is qualitative with a descriptive approach method. The results of the interviews and analysis stated that PT. Surya Perkasa Jaya has been registered as a Taxable Entrepreneur and has implemented taxation in accordance with existing regulations, namely PMK 220 of 2020 and Law no. 49 of 2009 while at PT. Bumi Ayu Guna Usaha is still not registered as a PKP, so it has not implemented taxation in accordance with its obligations. As a company, it should pay more attention to its obligations, so that it can support the government in equitable distribution of economic growth and national stability.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Struktur Kepemilikan, Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Perusahaan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di BEI 2017-2021) Wahyuni Lailika; Diana Dwi Astuti; Haifa Haifa
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.672

Abstract

Dividend is the proportion of profits or profits distributed to shareholders. The value and time of dividend payment is determined by the General Meeting of Shareholders. In distributing profits to shareholders, a dividend policy is implemented, namely the company will determine whether it will be distributed to shareholders as dividends or will be retained in the form of retained earnings to finance investment in the future. The research aims to determine the effect of company growth, company size, ownership structure, profitability and leverage on dividend policy. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this study was purposive sampling and 15 companies were obtained. The data analysis method used is Multiple Regression Analysis. The results showed that company growth, company size, ownership structure, profitability, and leverage simultaneously influence dividend policy. Company growth, Profitability which is proxied by Return On Assets, Leverage which is proxied by Debt to Equity Ratio partially influences dividend policy. Meanwhile, company size and ownership structure, which are proxied by institutional ownership, partially have no effect on dividend policy.
Analisis Penerapan PSAP No.01 Tahun 2010 Terhadap Laporan Pertanggungjawaban Aparat Desa Dalam Pengelolaan Keuangan Dana Desa Di Kecamatan Bangsalsari Jember Shovi Hasanah; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.675

Abstract

ABSTRACT This study aims to find out whether villages in Bangsalsari District have implemented Government Accounting Standard Statement No. 01 on the accountability reports of village officials in managing village fund finances and to find out how the procedures made by villages in Bangsalsari sub-district in presenting village financial accountability reports. The type of research used in this research is qualitative research. The data used in this study are primary and secondary data. Data collection techniques were carried out using interview techniques and documentation studies. This research was conducted at the Bangsalsari District Village Office. The results of this study indicate that the application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still some financial reports that are not made by the village government and the procedure for making village financial accountability reports is in accordance with which by making an Implementation Realization Accountability Report. APBDes, Village Regulations, Village Property Reports and Reports of Government and Regional Government Programs that enter the village.
IBM PENGUATAN DAYA SAING BERKELANJUTAN PADA KELOMPOK BUDIDAYA IKAN LELE DI PUGER -JEMBER Diana Dwi Astuti; Tamriatin Hidayah; Hamzah Fansuri
RELASI : JURNAL EKONOMI Vol 17 (2013)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i0.4

Abstract

Science and technology for the Community (Iptek bagi Masyarakat/IbM) can be used as a vehicle in community service activities to actively improve the efficiency and productivity of businesses partners, and is the  application of science and technology by implementing and lecturers can provide experiences for students that entrepreneurship has the insight and knowledge in order to foster the entrepreneurial spirit. Implementation of the activities carried out through the joint  identification of  problems  between  partners,  implementing  faculty  and students. Based on the problems identified priority considering it is made in time and cost. The conclusion that can be drawn  from  the implementation of  IBM, is the presence  of unresolved  issues  due to time constraints  and  the  cost  of production  lay out,  while've  accomplished is  making  catfish  feed  (pellets), diversification of processed catfish (shredded, chips, nuggets), support tools (tool maker  catfish  feed  /  pellets,  presto,  pans,  pots,  tools  shredded  pres,  pres  plastic tool, blender), catfish care, and managerial aspects. The need for these activities to be continued in order to provide more benefits for partners mainly because, the desire to continue this activity is the input from partners and as also suggested by the reviewer as business partners to conduct monitoring in Jember.
PENGARUH TINGKAT PEMAHAMAN, PELATIHAN DAN PENDAMPINGAN APARATUR PEMERINTAH DAERAH TERHADAP PENERAPAN ACCRUAL BASIS DALAM PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN JEMBER (STUDI KASUS PADA DINAS PEMERINTAHAN KABUPATEN JEMBER) Halen Halen; Diana Dwi Astuti
RELASI : JURNAL EKONOMI Vol 18 (2013)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i0.13

Abstract

The study, entitled "Effect of Understanding, Training and Mentoring Against Local Government Reform Implementation of Accrual Basis in Financial Management in Jember (case study at the county government office Jember)". Objective: to determine the effect of simultaneous partial and independent variables (level of understanding, training and mentoring) local government officials on the dependent variable (accrual basis) in the financial management area in Jember district.Samples of this study were all in the district offices as SKPD Jember in charge records and create financial reports (financial section). To determine the effect of independent variables on the dependent variable distributing questionnaires in the financial section of each department. The questionnaire consisted of closed questions where measurement using likkert scale. With five levels, namely strongly agree, agree, disagree, disagree and strongly disagree or very familiar, familiar, less familiar, very less and do not know at all. Through the deployment of the questionnaire, the respondent's answer is then supplied to a predetermined value and then tabulated. Furthermore the raw data were analyzed using multiple linear regression, the data  quality test which consists of test validity and reliability test, F test and t test. The results of calculations performed turned out that the influence of independent variables (level of understanding, training, mentoring) or partially simultaneously have a significant influence on the dependent variable (the application of accrual basis).
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.
PERANAN RESIKO KREDIT SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI BEI Astuti, Diana Dwi; Ningsih, Wiwik Fitria
Jurnal Ilmu Manajemen (JIMMU) Vol. 9 No. 1 (2024)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v9i1.21478

Abstract

This research aims to determine the influence of managerial ownership, board of commissioners, audit committee and CAR on financial performance through credit risk. The population in this study used banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a sampling technique, namely purposive sampling, to obtain a sample of 15 companies. The data analysis method uses path analysis. The results of this research show that managerial ownership, board of commissioners and CAR have a direct effect on credit risk. The audit committee has no direct influence on credit risk. Managerial ownership, CAR and credit risk have a direct effect on financial performance. The board of commissioners and audit committee have no direct influence on financial performance. Managerial ownership, board of commissioners, audit committee and CAR have no effect on financial performance through credit risk
Implementation of Improved Accounting and Digital Marketing Applications at Binoemar Roastery MSMEs Astuti, Diana Dwi; Supeni, Nely
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.013

Abstract

The community service activities that we carry out are to help MSMEs survive and develop in the future. Our implementation of community service is providing training, assistance, and motivation to remain sustainable in entrepreneurship for MSMEs. Community service activities were carried out on July-August 2023 at Binoemar Roastery MSMEs, Krajan Hamlet, Banyuwangi. This MSME is engaged in processing coffee beans and opening a coffee cafe. The production results include Original Coffee Powder with Arabica, House Blend, Excelsa, Lanang Coffee, and Robusta types. Apart from selling ground coffee, it also sells mature coffee beans under the name Authentik. Gold sizes start from Small, Large, Jumbo, Premium, and Gold. Apart from that, it also sells golden packages that can be directly brewed, namely K-POP, at a price of Rp. 8,000,-. The original sales system was by leaving it in souvenir shops in Banyuwangi Regency. Binoemar Roastery has not recorded income and expenses from its business. As a result of training and mentoring at Binoemar Roastery with various problems, we provided assistance for 1 month. So the result of what we do is provide a simple form of bookkeeping in Excel form and accompany its operation. Create digital marketing through the Shopee and TikTok applications.
PELATIHAN AKUNTANSI EMKM MELALUI APLIKASI SI APIK PADA PEMUDA KARANG TARUNA TUNAS BANGSA DESA WONOASRI KEC. TEMPUREJO KAB. JEMBER Ningsih, Wiwik Fitria; Handayani, Yuniorita Indah; Astuti, Diana Dwi
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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
Co-Authors Abd. Rahman Shaleh Abdallah Rizal Adelia, Arin Putri Agustin Hari Prastyowati Ahmad Sauqi Amirah, Afifah Amirah Ana Sopanah, Ana Annisa Silfiana Astika, Binar Ayu Nur Aprilya Badrul Tamam Batubara, Hade Chandra Chusnul Hotima Della Norma Sakinah Doni Prianto Evi Vidiana G. Gunawan Galih` Evendi Haifa Haifa Halen Halen Hamzah Fansuri Hamzah Fansuri Handayani, Yuniorita Indah Hary Sulaksono Hidayah, Tamriatin Ilmi, Mainatul Imanita Septian Rusdianti Ira Puspita Sari Kurnia Murni Utami Lia Rachmawati Mustofa, Mustofa Najmul Laili Nata, Istiknaful Aulia Nely Supeni Norma Ilviatus Suhro Nurshadrina Kartika Sari Putra, Ihrom Caesar Ananta Putri, Maulinda Suryani Reni Novita Sari Riza Bahtiar Sulistyan Septi Fatwa F Septin Dwi Rahmawati Shovi Hasanah Siti Maimunah Suwignyo Widagdo Taufik, Faridatut Uswatun Hasanah Wahyuni Lailika Wiwik Fitria Ningsih Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yuniorita Indah Handayani