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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Aktual JURNAL PENGABDIAN KEPADA MASYARAKAT PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Karinov Jurnal Praksis dan Dedikasi Sosial AL-MUTTAQIN : Jurnal Studi, Sosial, dan Ekonomi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian Masyarakat Indonesia Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Masyarakat Indonesia Journal of Islamic economy and Community Engagement Jurnal Pengabdian Mandiri International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings ABIS: Accounting and Business Information Systems Journal Electronic Journal of Education, Social Economics and Technology Ekuitas Jurnal Pnedidikan Ekonomi Dharma: Jurnal Pengabdian Masyarakat
Dhika Maha Putri
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP RISIKO KEBANGKRUTAN DENGAN KECURANGAN LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI Dina Amaliyah; Dhika Maha Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.03.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i03.p06

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kompetensi dan frekuensi rapat komite audit terhadap risiko kebangkrutan dengan kecurangan laporan keuangan sebagai variabel mediasi. Penelitian menggunakan sektor konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan jumlah sampel 16 perusahaan yang ditentukan oleh metode purposive sampling. Penelitian dilakukan dengan teknik analisis data regresi logistik dan path analysis. Hasil penelitian ini menunjukkan bahwa kompetensi komite audit dan frekuensi pertemuan tidak mempunyai pengaruh terhadap kecurangan. Kompetensi komite audit juga ditemukan tidak pengaruh terhadap risiko kebangkrutan. Di sisi lain, frekuensi pertemuan menunjukkan kemampuan yang signifikan dalam mengurangi risiko kebangkrutan dalam laporan keuangan. Peran mediasi penipuan dalam hubungan antara atribut komite audit (kompetensi dan frekuensi) dan risiko kebangkrutan tidak didukung. Selain itu hipotesis terakhir menunjukkan bahwa kecurangan tidak berpengaruh terhadap risiko kebangkrutan.
Radio Audit: A Visual Podcast Series as The Learning Media to Increase Accounting Students Engagement Dhika Maha Putri; Ria Zulkha Ermayda; Rizky Firmansyah; Septy Nur Sulistyawati; Siti Mariyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.43316

Abstract

Universities are currently focusing on generic skills and students' critical thinking abilities. The demands on the workplace and the transformation in the field of technology cause theoretical knowledge is not enough to be successful in the workplace. As an auditor, students must have expertise, technical training, and professional skills in order to carry out audit implementation and report preparation. Accounting educators make a variety of innovations in response to the need to transfer knowledge in today's online learning environment, one of which is the use of video as a learning tool. The purpose of this study is to investigate the effect of using video podcasts (Radio Audit) on accounting students' engagement in auditing courses. Through a case study approach, this study found that the use of video podcasts increased student engagement in the third dimension (behavioral, emotional, and cognitive). According to the findings of surveys and interviews with students, the use of video podcasts increases student motivation in studying, increases flexibility, and makes it easier for them to understand the main points that must be mastered so that they can be successful in completing the final exam. This research contributes to the field of education by demonstrating that learning by using video podcasts can be an effective means and expands the study of the use of video podcasts in learning in universities.
Visualization of CSR in the Cigarette Industry: Crafted Imagery, Vague Reality Masniatul Aulia; Sri Pujiningsih; Dhika Maha Putri
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p035

Abstract

Purpose:The objective of this research is to analyze CSR photos in annual reports of the cigarette industry in Indonesia based on the semiotic perspective of Barthes.Method: The visual content analysis approach was used to analyze 374 photos of CSR activities from the three largest cigarette companies in Indonesia.Findings: The usage of photos of CSR activities in the annual reports from the cigarette industry has increased from year to year. The economic and social categories were more disclosed in CSR photos, while the environmental category was relatively less disclosed. The denotative meaning of the photos is as images of company philanthropy and responsibility. The connotative meaning of the photos is to improve the image and blur out the negative impact of the cigarette industry.Originality/Value:The research on visualizing CSR activities in the cigarette industry through the Barthes theory viewpoint is the first of its kind.
Edukasi Ragam Investasi Digital untuk Meningkatkan Peluang Passive Income UMKM Kota Malang Dhika Maha Putri; Dwi Narullia; Putri Regina Prayoga; Yongky Teguh Setiaji
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 1 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i1.29940

Abstract

Purpose – This activity aims to provide understanding to Micro, Small and Medium Enterprises (MSMEs) in managing their income and capital flows Design/methodology/approach – This service method is carried out by involving a combination of socialization and education programs that emphasize the importance of investing, providing practical guidance, and supervising digital investments made by MSME participants. Findings – After the service activities are carried out, it can increase knowledge and interest in digital investment among MSME players in the city of Malang so that MSME enthusiasm for investment as a passive income stream increases, while protecting them from fraud in investment Originality/value – Activities focus on the goal of broadening the perspective of MSME players regarding digital investment
Strategi Keberlanjutan Pariwisata: Optimalisasi Sudut Ruang dan Digital Marketing Kampoeng Kayoetangan Heritage Narullia, Dwi; Ermayda, Ria Zulkha; Putri, Dhika Maha; Qurrata, Vika Annisa; Dewi, Yana Respati
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p142

Abstract

Kampoeng Kayoetangan Heritage merupakan salah satu kampung tematik yang berada di Kota Malang. Keberadaan kampung heritage Kayoetangan ini menjadi salah satu kampung yang menonjolkan khas klasik dan budayanya. Penurunan pengunjung menjadi salah satu permasalahan yang ada di kampung heritage Kayoetangan karena terjadinya ketimpangan fasilitas antara koridor masuk dengan di dalam kampung heritage. Kemudian, di era digital ini tidak adanya konten di akun media sosial resmi Kelompok Kayoetangan Heritage yang bisa meningkatkan engagement user serta informasi yang komunikatif terhadap calon wisatawan potensif. Metode kegiatan dalam pengabdian ini adalah dengan metode pelaksanaan. Hasil pengabdian memberikan solusi yaitu mengoptimalisasi sudut ruang dengan artwork yang juga menonjolkan khas budayanya serta pembuatan konten sosial media yang berasal dari media sosial resmi kampung heritage yang menarik wisatawan potensif. Hasil penelitian menunjukkan terdapat peningkatan pada wisatawan yang masuk pada Kampoeng Kayoetangan Heritage karena adanya artwork yang menarik dan informasi yang didapatkan dari feeds instagram yang komunikatif dan menonjolkan kesan informatif. Kata kunci— Kampung Tematik, Kayutangan, Media Sosial, Artwork Abstract Kampoeng Kayoetangan Heritage is one of the thematic villages located in Malang City. This heritage village stands out with its classic charm and rich cultural heritage. A significant issue faced by Kampoeng Kayoetangan Heritage is the declining number of visitors, attributed to the unequal distribution of facilities between the entrance corridor and the interior of the heritage village. Furthermore, in this digital era, the absence of content on the official social media accounts of the Kayoetangan Heritage Group to boost user engagement and provide informative information to potential tourists is another challenge. The method used in this community service activity is an implementation-based approach. The outcome of the service provides a solution, which involves optimizing the space with artwork that highlights the cultural uniqueness and creating social media content derived from the official social media accounts of the heritage village. Research results reveal an increase in the number of tourists visiting Kampoeng Kayoetangan Heritage due to the captivating artwork and the informative and engaging content shared on Instagram feeds. In summary, this community service initiative has succeeded in enhancing stakeholder understanding and the management of Kampoeng Kayoetangan Heritage. Nevertheless, challenges such as area expansion, limited funding, and balanced expansion still require further solutions. Keywords— Thematic Village, Kayutangan, Social Media, Artwork
Analysis of the Capital Adequate Ratio (CAR), Non-Performing Loans (NPL), and Return on Assets (ROA) Effect on Credit Distribution of Commercial Banks Listed on the Indonesia Stock Exchange Syukriyah, Syukriyah; Maharani, Satia Nur; Putri, Dhika Maha
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i2.838

Abstract

This research aims to determine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Asset (ROA) effect on the Commercial Bank Credit Distribution. The population of this research is the 36 banking sector companies listed on the Indonesia stock exchange for the 2015-2018 period, the 30 companies among them chosen as the research sample. Analysis of data used in this research is multiple linear regressions. The result shows that the Capital Adequacy Ratio (CAR) gives a positive and significant influence on the Distribution of Credit. Meanwhile, Non-Performing Loan (NPL), and Return on Asset (ROA) give a negative and significant influence on the Distribution of Credit.
The Effect of Solvability, Company Growth and Income Management on Going Concern Audit Opinions Puspita, Anggi Dini; Juliardi, Dodik; Putri, Dhika Maha
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.952

Abstract

This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.
Peningkatan Produktivitas Melalui Pengembangan Aplikasi Pengelolaan Keuangan pada Sade Arch Design dan Building Dwi Narullia; Ria Zulkha Ermayda; Dhika Maha Putri; Sheila Febriani Putri; Nurman Fadhilah
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 3 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i3.29938

Abstract

Purpose – This article presents a community service initiative focused on enhancing financial management at SADE Arch Design & Building Micro, Small, and Medium Enterprises (MSMEs) through the implementation of a unique financial management application. Design/methodology/approach – The service activities spanned four stages: conducting Focus Group Discussions, developing the application, introducing it to partners, and evaluating its usage. The approach involved delivering both the developed financial management application and comprehensive training to the SADE Arch Design & Building MSMEs. Findings – The result of this service activity is the establishment of a financial management application equipped with various features that help SADE Arch Design & Building in preparing financial reports more easily and improve their financial management skills. In addition, this activity also helps SADE Arch Design & Building in improving financial understanding, practical application, measuring performance, strategic planning, and legal compliance. Originality/value – This service activity has a positive impact on improving the financial literacy of MSMEs, especially SADE Arch Design & Building, through the development of Microsoft Excel-based financial management applications. With the application of technology and innovative approaches, this activity has succeeded in increasing the efficiency and accuracy of financial reports, providing concrete solutions to traditional constraints in MSME financial management. is a solution to overcome the problems faced by MSMEs in Malang City.
Program Mentoring Teknik Ecoprint Berbasis Keanekaragaman Vegetasi Sebagai Produk Alternatif Cendera Mata Khas Desa Wisata Padusan Pacet Mojokerto Putri, Dhika Maha; Nailul Insani; Grace Tjandra Leksana; Ronal Ridhoi
Journal of Islamic Economy and Community Engagement Vol. 6 No. 1 (2025)
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2025.6.1.2050

Abstract

Padusan Village is one of the popular tourist destinations among tourists when they want to spend their holiday time, so Padusan Village can be called a Tourist Village. The development of Padusan Village into an area that has many tourist attractions has created new things in the community, one of which is the emergence of MSMEs around Padusan Village. However, the majority of MSMEs in Padusan Village only sell agricultural products and home-processed food. There are no MSME actors in Padusan Village who sell souvenir products which are the hallmark of Padusan Village. Some of the problems that occur in Padusan Village are the lack of understanding from the community regarding the importance of souvenirs as souvenir products in the tourism industry, in addition to the low ability of the Padusan Village community in making souvenirs. Based on the existing problems, the service team from the State University of Malang wants to carry out community service activities in the form of mentoring on ecoprint techniques based on vegetation diversity as an alternative product for souvenirs typical of Padusan Pacet Tourism Village, Mojokerto. This service activity is carried out to realize the community's abilities and skills in producing souvenir products typical of the Padusan Tourism Village so that Padusan Village as a tourist village can develop further and increase the economic income of Padusan Village. The partner problem solving method in this activity is in the form of training and mentoring activities which begin with providing theory, practice and evaluation of the participants' work. This service activity was carried out well and smoothly, all participants followed the sequence of events from start to finish. The result of this service activity is an increase in skills for the Padusan Village community in producing handicrafts using ecoprint techniques and has the potential to become a business opportunity in Padusan Village.
Applying the Theory of Planned Behavior: Determinants of Stock Investment Intentions Among Individual Investors in East Java Putri, Dhika Maha; Trisnawati, Novi; Putri, Sheila Febriani; Kurniawati, Selvi
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.1001

Abstract

Psychological and behavioral elements are playing an increasingly prominent role in individual decisions to invest in the stock market. However, understanding how these factors shape investment intentions within specific regional environments remains limited. This study explores the role of attitudes, subjective norms, and perceived behavioral control in influencing stock investment intentions among individual investors in East Java, using the Theory of Planned Behavior (TPB) as its theoretical basis. A total of 353 participants were randomly selected from the Beginner Stock Investor (ISP) community across 13 regions in East Java. Data was collected using an online survey, and the results were analyzed using multiple linear regression. The research findings show that attitude, subjective norms, and behavioral control variables have a positive and significant influence on investment intentions, both independently and collectively. At the individual level, the t-values for attitudes (7.070), subjective norms (3.886), and behavioral control (10.945) all exceeded the threshold of 1.967. The model accounts for 53.3% of the variance in investment intentions, indicating that other relevant factors lie outside the model’s explanatory range. These results reinforce the applicability of TPB in financial behavior studies and offer practical implications for policymakers and investment educators working to improve participation in emerging stock markets.
Co-Authors Agfia Fauziatul Ulfa Agus Purnomo Andy Pramono Anggi Dini Puspita Bahtiar, Moh Danang Dina Amaliyah Dodik Juliardi Dwi Narullia Fitri Purnamasari Grace Tjandra Leksana Indriyani, Lifiya Jati Saputra Nuriansyah Kurniawati, Selvi Masniatul Aulia Miranti Puspaningtyas Moh. Danang Bahtiar Moh. Danang Bahtiar Mohammad Danang Bahtiar Mohammad Musthofa Al Ansyorie Muhammad Muhammad Muhammad Nabila, Khansaa Nailul Insani Nanda, Hanjar Ikrima Nila Cahayati Novi Trisnawati Nuriyatul Mustofiyah Nurman Fadhilah Puspita, Anggi Dini Putri Regina Prayoga Qurrata, Vika Annisa Ria Zulkha Ermayda Ridhoi, Ronald Rizky Firmansyah Rizqi Sabila Ro'ufah Inayati Robbiatul Adawiyah Rosyida Oktaviani Sasmita, Maulidya Eka Satia Nur Maharani Septy Nur Sulistyawati Shabrina Alifya Fakhirah Alwan Sheila Febriani Putri Sidyawati, Lisa Siti Mariyah Slamet , Slamet Slamet Fauzan Slamet Slamet Sri Pujiningsih Sulastri Sulastri Sulastri Sunaryanto Syukriyah Syukriyah Syukriyah Syukriyah Wiwik Wahyuni Yana Respati Dewi Yongky Teguh Yongky Teguh Setiaji