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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 Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 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 Jurnal Sains Manajemen dan Bisnis Indonesia
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 CURRENT RATIO DAN DEBT TO ASSETS RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BEI Batubara, Hade Chandra; Amirah, Afifah Amirah; Astuti, Diana Dwi
Jurnal Keuangan dan Bisnis Vol. 18 No. 2 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 2, Edisi Oktober 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.471 KB) | DOI: 10.32524/jkb.v18i2.57

Abstract

This study aims to determine the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) partially and simultaneously on Return On Assets (ROA) in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange (BEI). The sample used in this study amounted to 8 out of 10 companies in the hotel, restaurant, and tourism sub-sector listed on the IDX in the period 2014 - 2017. The sample selection used a purposive sampling technique, in which the researcher set specific provisions tailored to the research objectives. The data analysis technique used is multiple linear regression, classical assumption test, t-test, F test, and coefficient of determination. Based on the simultaneous test, it was found that the variables Current Ratio and Debt to Assets Ratio had a significant effect on Return On Assets in the hotel, restaurant, and tourism sub-sector companies listed on the IDX.
Accounting Perspectives on Local Wisdom: Suwar Suwir as a Contributor to The Community’s Economic Dynamics Astuti, Diana Dwi; Rusdianti, Imanita Septian; Sopanah, Ana; Sulistyan, Riza Bahtiar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.40672

Abstract

Purpose: This research aims to reveal the role of local wisdom in business management and accounting practices in Micro, Small, and Medium Enterprises (MSMEs), with a focus on the production of suwar-suwir as a typical culinary of Jember. Methodology/approach: This research uses a qualitative approach with a case study method on UD Primadona, one of the oldest producers of shredded voices in Jember. Data was collected through in-depth interviews, direct observation, and document analysis. Findings: The results of the study show that local wisdom plays an important role in forming a management and accounting system that is in accordance with the socio-cultural context of the local community. Accounting practices at UD Primadona are carried out by prioritizing transparency, employee participation, and simple but routine record-keeping, which reflects community values. This study concludes that the application of local wisdom not only strengthens the cultural identity of MSMEs, but also contributes to business sustainability and regional economic development. Practical implications: These findings provide important implications for the development of a local culture-based accounting model as a strategy for empowering MSMEs in Indonesia. Originality/value: The novelty of this research is to examine the role of local wisdom in MSME accounting practices with a specific case study on the production of typical Jember suwar-suwir, which has not been explored much before.
Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing Lia Rachmawati; Diana Dwi Astuti; Muhammad Rijalus Sholihin; Inneke Putri Widyani; Norita Citra Yuliarti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14480

Abstract

This study examines the effect of village apparatus competence and whistleblowing on budgetary slack, with the internal control system serving as a mediating variable. Employing a quantitative research design, the study applies the Structural Equation Modeling–Partial Least Squares approach to test both direct and indirect relationships among the variables. The sample for this study was determined using a census approach, encompassing all 226 villages in Jember Regency. Primary data were obtained through a structured questionnaire administered to a designated village official serving as a key informant, specifically those responsible for budgeting and financial management at the village level.  The results indicate that the village apparatus competence and whistleblowing positively affect the effectiveness of the internal control systems.  At the same time, both variables exert a negative effect on budgetary slack. Furthermore, the internal control systems negatively affect budgetary slack and partially mediate the relationships between village apparatus competence, whistleblowing, and budgetary slack. Theoretically, this study extends the Goal-Setting Theory by demonstrating that the alignment between budgetary objectives and actual outcomes in village governments depends on the integration of individual competence and ethical reporting mechanisms through an effective internal control system. Practically, the findings provide evidence-based insights for strengthening village financial governance through capacity building, robust internal controls, and accessible whistleblowing mechanisms.
The Effect of Organizational Culture and Worklife Balance on Employee Performance through Job Satisfaction Galih` Evendi; Hary Sulaksono; Diana Dwi Astuti
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.016

Abstract

This study aims to examine and analyze the influence of organizational culture and worklife balance on employee performance through job satisfaction among third-party employees at the Bank Indonesia Malang Representative Office. The research development is conducted by testing and analyzing both the direct influence of organizational culture and worklife balance on employee performance and their indirect influence through job satisfaction. This study is a quantitative research, employing a saturated sampling technique. The respondents consist of 74 third-party employees at the Bank Indonesia Malang Representative Office. The study utilizes multivariate data analysis techniques, as it analyzes more than one variable, using the Structural Equation Modeling (SEM) method with the WarpPLS 7.0 application. Overall, the research findings indicate that organizational culture and work-life balance have a positive and significant impact on both employee performance and job satisfaction, while job satisfaction also has a positive and significant impact on employee performance. As a result, employee performance becomes more productive and contributes positively to the institution's success and reputation.
The The Influence of Leadership Style, Workload, and Compensation Variables on Employee Turnover Intention Uswatun Hasanah; Suwignyo Widagdo; Diana Dwi Astuti
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v4i4.318

Abstract

Study This motivated by the height level turnover intention at PT. Hoki Marine Corp, especially in the maintenance division, which has an impact negative to effectiveness and sustainability operational company. Research objectives is analyze influence style leadership, burden work and compensation to turnover intention employees, good in a way partial and simultaneous. Research method use approach quantitative with technique survey through distribution questionnaire to 133 respondents. Data analysis was carried out use multiple linear regression For test connection between variables. Research results show that in a way partial style leadership influential negative and significant to turnover intention, burden Work influential positive and significant, whereas compensation influential negative and significant. In terms of simultaneous, third variables the influential significant to turnover intention, findings this indicates that improvement quality leadership, management burden proportional work, as well as giving fair and appropriate compensation performance can lower intention employee to go out from company. Therefore that, the company need give attention to the three aspect the as part from management strategy source of power sustainable human beings.
Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand Diana Dwi Astuti; Wiwik Fitrianingsih; Siti Maimunah
ABM: International Journal of Administration, Business and Management Vol 2 No 1 (2020)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v2i1.387

Abstract

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence
THE ROLE OF COMPANY SIZE AS A MODERATING VARIABLE ON COMPANY VALUE IN INFRASTRUCTURE COMPANIES ON THE IDX Diana Dwi Astuti; Nurshadrina Kartika Sari; Septi Fatwa F
ABM: International Journal of Administration, Business and Management Vol 7 No 1 (2025): ABM: International Journal of Administration, Business and Management
Publisher : LPPM Institut Teknologi dan Sains Mandala

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

Abstract

This research aims to analyze the influence of capital structure, liquidity and profitability on company value in Infrastructure Sector Companies listed on the BEI for the 2019-2023 period and to analyze the influence of capital structure, liquidity and profitability on company value in Infrastructure Sector Companies listed on the BEI 2019-2023 period with company size as a moderating variable. The population used in this research is Infrastructure Sector Companies registered on the BEI. The analysis techniques used in this research are classical assumption testing, hypothesis testing, and moderated regression analysis (MRA). The research results show that capital structure has an effect on company value, while liquidity and profitability have no effect on company value. The results of the moderation analysis show that company size can moderate the influence of capital structure, while company size cannot moderate the influence of liquidity and profitability on company value.
Penerapan Cloud Dalam Sistem Informasi Akuntansi di K-Mart Resto dan Café Pakusari Badrul Tamam; Diana Dwi Astuti; Ihrom Caesar Ananta Putra
Accounting Research Unit (ARU Journal) Vol 7 No 1 (2026): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol7iss1pp48-57

Abstract

Penelitian ini bertujuan untuk menguji bagaimana K-Mart Resto dan Cafe di Kecamatan Pakusari, Kabupaten Jember, menerapkan sistem informasi akuntansi berbasis cloud. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif, melalui dokumentasi, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Premium Retail SID memberikan kemudahan dalam operasional, efisiensi waktu, dan akurasi data secara real-time. Sistem ini secara otomatis mencatat transaksi, menurunkan tingkat kesalahan, serta mempercepat proses kerja dan pelaporan keuangan seperti laporan laba rugi dan arus kas. Sistem juga membantu pengambilan keputusan dan manajemen inventaris. Meskipun terdapat risiko seperti human error, gangguan listrik, dan koneksi internet tidak stabil, risiko tersebut tergolong teknis dan tidak berdampak besar terhadap kinerja. Temuan ini menunjukkan bahwa sistem akuntansi berbasis cloud layak diadopsi oleh UMKM sebagai sarana peningkatan efisiensi, keakuratan informasi, dan keunggulan bersaing di era digital.
Implementation of Improved Accounting and Digital Marketing Applications at Binoemar Roastery MSMEs Diana Dwi Astuti; Nely Supeni
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.
Pengaruh Lingkungan Kerja, Kompensasi Dan Motivasi Terhadap Kinerja Pegawai Negeri Sipil Pada Kantor Kesyahbandaran Dan Otoritas Pelabuhan Kelas III Tanjung Wangi Dwi Feby Irawan; Agustin Hari Prastyowati; Diana Dwi Astuti
Jurnal Sains Manajemen dan Bisnis Indonesia Vol. 15 No. 01 (2025): Edisi Bulan Juni 2025
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v15i01.3179

Abstract

Kinerja organisasi di Kantor KsOP Kelas III Tanjung Wangi mencapai hasil yang positif terlihat dari capaian dari rencana kerja yang ditetapkan sebelumnya berada pada prosentase 90 hingga 100 persen tercapai. Hal ini tidak terlepas dari kinerja positif dari Pegawai Negeri Sipil yang mampu menghasilkan kinerja organisasi yang baik pula. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja, kompensasi dan motivasi terhadap kinerja Pegawai Negeri Sipil pada Kantor KsOP Kelas III Tanjung Wangi. Populasi penelitian ini adalah Pegewai Negeri Sipil di lingkungan kantor KsOP Kelas III Tanjung Wangi yang aktif pada saat penelitian ini berlangsung dengan jumlah 69 pegawai. Metode penelitian ini adalah metode penelitian kuantitatif dengan teknik pengambilan sampel menggunakan sampel jenuh dan teknik analisis model regresi linier berganda. Dari hasil analisis diperoleh kesimpulan bahwa secara parsial variabel kompensasi dan motivasi berpengaruh terhadap kinerja pegawai, sedangkan variabel lingkungan kerja tidak berpengaruh signifikan terhadap kinerja pegawai. Variabel lingkungan kerja, kompensasi dan motivasi berpengaruh secara simultan terhadap kinerja Pegawai Negeri Sipil di Kantor KsOP Kelas III Tanjung Wangi. Berdasarkan hasil koefisien determinasi, sumbangan prosentase pengaruh lingkungan kerja, kompensasi dan motivasi terhadap kinerja pegawai sebesar 55,7% sedangkan sisanya dipengaruhi faktor lain yang tidak dimasukkan pada penelitian ini.
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 Dwi Feby Irawan Enggar Fitroh Amalia Evi Vidiana Fendry Soegiharto G. Gunawan Galih` Evendi Haifa Haifa Halen Halen Hamzah Fansuri Yusuf Handayani, Yuniorita Indah Hary Sulaksono Ilmi, Mainatul Imanita Septian Rusdianti Inneke Putri Widyani Ira Puspita Sari Kurnia Murni Utami Lia Rachmawati Muhammad Firdaus Muhammad Rijalus Sholihin Mustofa, Mustofa Najmul Laili Nata, Istiknaful Aulia Nely Supeni Norita Citra Yuliarti 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 Suluh Kurniawan Suwignyo Widagdo Tamriatin Hidayah Taufik, Faridatut Uswatun Hasanah Wahyuni Lailika Wiwik Fitria Ningsih Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yuniorita Indah Handayani