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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) Journal of Artificial Intelligence and Digital Business 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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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
Application of The Balanced Scorecard as a Benchmark For Performance Assessment at the Surya Abadi Situbondo Multi Business Cooperative Norma Ilviatus Suhro; Diana Dwi Astuti; Lia Rachmawati
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This research aims to determine the performance of the Surya Abadi Cooperative when measured using a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. This research uses a purposive sampling method, which means researchers tend to choose informants who are considered to know the information and problems in depth and can be trusted. The results of this research found that based on the conclusions from each perspective of the Balanced Scorecard, it can be concluded that overall KSU Surya Abadi Situbondo has quite good performance.
Analysis of Factors Affecting Motor Vehicle Tax Revenue in Bondowoso District Abdallah Rizal; Diana Dwi Astuti; Haifa
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

The main objective of this research is to explain and analyze the factors affecting the revenue from motor vehicle taxes in Bondowoso Regency. This research utilizes a quantitative method. The data source for this study is secondary data obtained from the Bondowoso Central Statistics Agency. The population in this study consists of four variables related to the research. Purposive sampling technique is employed for sample selection, in alignment with the research objectives. Multiple linear regression is used as a hypothesis testing tool with the assistance of SPSS 25 software. The research indicates that the influence of inflation, the number of motor vehicles, the population, and Gross Regional Domestic Product (GRDP) simultaneously affect the revenue from motor vehicle taxes
The Influence of Workload, Reward and Punishment, and Work Environment on Employee Performance at RSUD dr. H. Koesnadi Bondowoso through Work Motivation as an Intervening Variable Doni Prianto; Yuniorita Indah Handayani; Diana Dwi Astuti
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024
Publisher : Medikun Publisher

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Abstract

This study analyzes the influence of workload, reward and punishment, and work environment on employee performance at RSUD dr. H. Koesnadi Bondowoso, with work motivation as an intervening variable. Using a quantitative approach and path analysis, the study examines direct and indirect effects among variables. The population comprises non-medical employees, with a sample determined using the Slovin formula and selected via stratified random sampling. The results indicate that workload, reward and punishment, and work environment significantly affect employee performance. These factors also influence work motivation, which in turn positively impacts performance. Motivation serves as a partial mediator, highlighting its critical role in linking workload, reward and punishment, and work environment to employee performance. The study emphasizes the importance of optimizing workload allocation, implementing fair reward and punishment systems, and fostering a conducive work environment. Enhancing employee motivation is essential for maximizing the impact of these factors on performance. The findings offer valuable insights for management at RSUD dr. H. Koesnadi Bondowoso and contribute to human resource management knowledge in the healthcare sector. Addressing these elements holistically can significantly improve employee performance and support the development of effective policies for organizational efficiency and employee well-being
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA UD MANDIRI KARYA TEKNIK CABANG JEMBER Yulianto, Teguh Setiawan; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1898

Abstract

This research was conducted to analyze the application of sales accounting information systems at UD.Mandiri Karya Teknik, Jember Branch. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The research results show that UD. Mandiri Karya Teknik, Jember Branch has implemented a sales accounting information system that is good but relatively simple. The recording of cash receipts and disbursements has used a system so that managers can make decisions easier. However, the notes received by the admin section tend to be simple with manual writing by marketing. This is an obstacle for admins in scanning reports into books or inputting them into the system.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM KABUPATEN JEMBER Nata, Istiknaful Aulia; Astuti, Diana Dwi; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2294

Abstract

The rapid advancement of time and technology has significantly impacted the existence of Micro, Small, and Medium Enterprises (MSMEs). However, MSMEs still face certain limitations, such as the tendency to mix personal and business finances. This study aims to evaluate the influence of implementing the SAK EMKM (Financial Accounting Standards for MSMEs) in the preparation of MSME financial statements, both partially and simultaneously. The research population consisted of 79,460 MSMEs, and a random sampling technique was used to select 100 respondents. A quantitative approach was employed in this study. The findings indicate that business scale and financial literacy do not have a significant partial effect on the implementation of SAK EMKM. On the other hand, accounting and financial statement understanding, human resource quality, and MSME actors' readiness show a partial influence on the application of SAK EMKM in preparing financial reports. However, when considered simultaneously, business scale, accounting and financial statement understanding, financial literacy, human resource quality, and the readiness of MSME actors all influence the implementation of SAK EMKM in the preparation of MSME financial statements.
The Contribution of Leadership Style, Competence, Work Culture, and Job Satisfaction to the Performance of Sub-District Employees in Bondowoso Regency Taufik, Faridatut; Widagdo, Suwignyo; Astuti, Diana Dwi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.968

Abstract

The problem in this research is that there are indications of a decline in employee performance which can affect public services and the achievement of organizational goals. This research was built with the aim of testing and analyzing the influence of leadership style, competency, work culture and job satisfaction on the performance of employees of the Bondowoso District Office. The type of research used in this research is explanatory research. with a total sample of 144 respondents, purposive sampling technique was used as a consideration for researchers. The data analysis technique used is Multiple Linear Regression processed with SPSS 25.0. Based on the results of data analysis, it shows that both partially and simultaneously the variables Leadership Style, Competence, Work Culture and Job Satisfaction have a significant effect on the performance of employees of Subdistrict Offices in Bondowoso Regency. The results of the coefficient of determination show that leadership style, work competency, work culture and job satisfaction have a contribution of 81.3% to the dependent variable (performance) with a very strong level of determination, and the remaining 28.7% is influenced by other factors outside the research
Peranan Kepuasan Kerja dalam Memediasi Tingkat Pendidikan, Promosi Jabatan dan Pengembangan Karir Terhadap Kinerja Pegawai Ansori, Ansori; Handayani, Yuniorita Indah; Astuti, Diana Dwi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.850

Abstract

Peningkatan kinerja aparatur sipil negara (ASN) menjadi salah satu fokus utama dalam upaya mewujudkan tata kelola pemerintahan yang efektif dan berkualitas. Faktor-faktor internal seperti tingkat pendidikan, promosi jabatan, dan pengembangan karir diyakini berkontribusi terhadap peningkatan kinerja tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pendidikan, promosi jabatan, dan pengembangan karir terhadap kinerja pegawai, dengan kepuasan kerja sebagai variabel mediasi, pada Dinas Bina Marga, Sumber Daya Air, dan Bina Konstruksi Kabupaten Bondowoso. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis). Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh pegawai ASN di instansi tersebut dengan teknik sensus. Instrumen penelitian telah diuji validitas dan reliabilitasnya, dan analisis data dilakukan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa tingkat pendidikan, promosi jabatan, dan pengembangan karir berpengaruh signifikan terhadap kepuasan kerja. Kepuasan kerja juga memiliki pengaruh positif terhadap kinerja pegawai. Namun, kepuasan kerja tidak terbukti memediasi hubungan antara variabel-variabel tersebut dengan kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan pendidikan formal, penerapan sistem promosi yang adil, dan program pengembangan karir yang berkelanjutan dapat mendorong peningkatan kepuasan kerja dan berdampak positif terhadap kinerja. Penelitian ini memberikan rekomendasi strategis bagi pemerintah daerah dalam merancang kebijakan pengembangan sumber daya manusia, serta menjadi referensi penting dalam penguatan manajemen SDM di sektor publik
Co-Authors Abd. Rahman Shaleh Abdallah Rizal Agustin Hari Prastyowati Ahmad Sauqi Annisa Silfiana ansori ansori Arin Putri Adelia Ayu Nur Aprilya 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 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