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All Journal Jurnal Studi Manajemen Organisasi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Surya Abdimas Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISECER (Business Economic Entrepreneurship) Al-Kharaj: Journal of Islamic Economic and Business SOLUSI Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Adbis : Jurnal Administrasi dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal of Social Responsibility Projects by Higher Education Forum Jurnal Abdi Masyarakat Indonesia Healthy Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Dinamika Jurnal Ilmu Manajemen & Ekonomika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics, Management and Accounting Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies J-CEKI Sasambo: Jurnal Abdimas (Journal of Community Service) Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic
Diana Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
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Anime Merchandise: Faktor-Faktor Penentu Konsumsi Produk Budaya Populer Jepang Widodo, Heri; Puspitasari, Diana; Suryadi, Yudi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i2.63529

Abstract

Penelitian ini bertujuan mengidentifikasi faktor-faktor penentu konsumsi anime merchandise di kalangan penggemar budaya populer Jepang di Indonesia. Menggunakan pendekatan kualitatif berbasis Interpretative Phenomenological Analysis (IPA), penelitian ini menganalisis data dari 18 wawancara mendalam, observasi partisipatif, dan dua sesi focus group discussion (FGD) dengan responden aktif di Jakarta dan Purwokerto. Temuan mengungkap lima faktor dominan: (1) identitas fan dan afiliasi komunitas, (2) nostalgia dan ikatan emosional terhadap karakter, (3) kualitas dan orisinalitas produk, (4) strategi pemasaran visual dan digital, serta (5) nilai simbolik sebagai ekspresi status sosial dan modal budaya. Konsumsi merchandise tidak hanya bersifat transaksional, melainkan menjadi praktik identitas, afeksi, dan pertukaran budaya transnasional. Penelitian ini memperluas Consumer Culture Theory (CCT) dan fan studies dengan konteks Asia Tenggara, sekaligus memberikan implikasi praktis bagi industri kreatif dalam merancang strategi merchandising yang berbasis komunitas, emosional, dan visual.
Pengaruh Inflasi, Ekspor dan Impor Terhadap Stabilitas Nilai Tukar Rupiah per Dollar AS Periode 2016-2022 Elsa Amitha Mutiara; Diana Puspitasari
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.516

Abstract

The stability of the rupiah exchange rate per US dollar continues to fluctuate, but in general the rupiah exchange rate per US dollar from 2016-2022 has depreciated. The depreciation of a currency will have a negative impact on the country's economy. The purpose of this study was to determine the effect of inflation, exports and imports on the stability of the rupiah exchange rate per US dollar for the period 2016-2022. This research uses a quantitative approach using secondary data with the data used in the form of panel data, namely a combination of time series and cross section data obtained through data published by Bank Indonesia and Badan Pusat Statistic for 7 years of observation from January 2016 to December 2022. The data analysis technique used to test the hypothesis is multiple linear regression analysis with data processing tools using SPSS. The results showed that Inflation has a negative but insignificant effect on the rupiah exchange rate per US dollar. Exports have a positive and significant effect on the rupiah exchange rate per US dollar. Imports have a positive and insignificant effect on the rupiah exchange rate per US dollar.
Peran Leverage dalam Memediasi Hubungan Current Ratio dan Inflasi Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Nur Hidayati, Lia; Puspitasari, Diana; Kurniawan, Rudi; Nur Chasanah, Amalia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11072

Abstract

This research looks at how Indonesian non-cyclical manufacturing businesses  financial operations are affected by inflation and liquidity, using leverage as a mediating variable. The study sample consists of 77 companies listed on the Indonesian Stock Exchange for the years 2021–2024. Secondary data is analyzed using the PLS-SEM method. This study focuses on the relationship between inflation and financial performance through the use of leverage. The research findings indicate that liquidity (Current Ratio) has a negative and significant impact on financial performance, whereas inflation and leverage do not. Additionally, leverage does not address the relationship between inflation and liquidity with regard to financial performance. This indicates that excessive liquidity might reduce business efficiency. In order to obtain more comprehensive results, subsequent research is advised to increase sample size and incorporate more variables.
Dampak PP 55 Tahun 2022 terhadap Penerimaan Pajak UMKM di KPP Pratama Semarang Barat Pramesti, Yessy Levina; Oktavia, Vicky; Oktariza, Linda Ayu; Puspitasari, Diana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 09 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i09.2089

Abstract

This study analyzes the impact of Government Regulation No. 55 of 2022 on MSME tax revenue at KPP Pratama Semarang Barat. The background of the study is the significant contribution of MSMEs to the national economy, which is not yet matched by optimal tax compliance. The regulation aims to simplify tax rates, expand exemption facilities, and improve administrative effectiveness. The study employs a descriptive quantitative method using secondary data on Final Income Tax (PPh Final) for MSMEs from 2021–2024, supported by a paired sample t-test. The results show a significant difference with a p-value of 0.022 < 0.05. Average monthly revenue increased from IDR 1.087 billion to IDR 1.196 billion after the policy was implemented, despite a decline in the number of paying taxpayers. This indicates the policy’s effectiveness in boosting tax revenue while reinforcing the fairness principle based on the ability to pay.
Pengaruh Perputaran Kas, Piutang, Persediaan, Siklus Konversi Kas, dan Perputaran Aktiva Tetap Terhadap Profitabilitas pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Kurnia Tri; Rudi Kurniawan; Linda Ayu Oktoriza; Diana Puspitasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10491

Abstract

The purpose of this study is to examine how the profitability (ROA) of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange between 2020 and 2024 is affected by cash turnover, accounts receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover.  The research is conducted to determine how the effectiveness of working capital management and asset utilization contributes to enhancing a company’s financial performance, particularly in producing profit. Using secondary data from pharmaceutical companies' yearly financial statements, this study employs a quantitative methodology.  Purposive sampling was used to pick the sample, which included 13 businesses with 65 observations during a five-year period.  Descriptive statistical analysis and traditional assumption tests are among the tests. Using SPSS 26's multiple linear regression analysis to look at how each independent variable affects profitability. The findings demonstrate that the cash conversion cycle, inventory turnover, and accounts receivable turnover all significantly and favorably impact profitability.  In contrast, monetary turnover and fixed asset turnover do not demonstrate a substantial influence.  Concurrently, the model's five variables are shown to have a considerable impact on profitability, with an R2 value of 0.523, which indicates that these factors account for 52.3% of the variation in profitability.  These data demonstrate that the effectiveness of managing receivables, inventory, and the cash cycle plays an essential role in boosting the profitability of pharmaceutical firms.
Peran Leverage dalam Memediasi Hubungan Current Ratio dan Inflasi Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Lia Nur Hidayati; Diana Puspitasari; Rudi Kurniawan; Amalia Nur Chasanah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11072

Abstract

This research looks at how Indonesian non-cyclical manufacturing businesses  financial operations are affected by inflation and liquidity, using leverage as a mediating variable. The study sample consists of 77 companies listed on the Indonesian Stock Exchange for the years 2021–2024. Secondary data is analyzed using the PLS-SEM method. This study focuses on the relationship between inflation and financial performance through the use of leverage. The research findings indicate that liquidity (Current Ratio) has a negative and significant impact on financial performance, whereas inflation and leverage do not. Additionally, leverage does not address the relationship between inflation and liquidity with regard to financial performance. This indicates that excessive liquidity might reduce business efficiency. In order to obtain more comprehensive results, subsequent research is advised to increase sample size and incorporate more variables.
Financial Literacy, Financial Behavior (FoMO), and Influencers Determinants of Investment Decision Members of the Investment Gallery Forum of the Capital Market Study Group in Semarang City Budiyanti, Erfina Vesnia; Prayitno, Agus; Puspitasari, Diana; Safitri, Maria
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15491

Abstract

This study aims to analyze the influence of financial literacy, financial behavior (Fear of Missing Out/FoMO), and influencers on investment decision-making among members of the Investment Gallery – Capital Market Study Group in Semarang City. The research employed a quantitative approach using purposive sampling, involving 155 respondents consisting of members, administrators, and interns of investment galleries who already possess a Single Investor Identification (SID). Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS 25. The results reveal that all three independent variables—financial literacy, financial behavior (FoMO), and social media influencers—have a positive and significant effect on investment decisions. Among these variables, financial literacy has the most dominant influence with a coefficient value of 0.706, followed by financial behavior (FoMO) with 0.194, and influencers with 0.134. Collectively, these variables explain 48.1% of the variation in investment decision-making. The findings indicate that a strong understanding of financial concepts, psychological motivation to avoid missing out, and digital social influence from credible influencers are key factors shaping rational investment decisions among young investors.
Pelatihan Ecoprint untuk Pemanfaatan Limbah Pertanian sebagai Produk Bernilai Ekonomi di Desa Wedoroklurak, Kecamatan Candi, Kabupaten Sidoarjo, Provinsi Jawa Timur Puspitasari, Diana; Wedowati, Endang Retno; Mujianto, Mujianto; Sri Rejeki, Fungki
Jurnal Abdi Masyarakat Indonesia Vol 6 No 1 (2026): JAMSI - Januari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2098

Abstract

Pada Desa Wedoroklurak, Kec. Candi, Kab. Sidoarjo terdapat permasalahan terkait limbah pertanian dan juga pemberdayaan masyarakat, yaitu: a). Bagaimana menangani limbah yang biasanya dibuang dan menumpuk? b). Bagaimana agar penanganan limbah dapat dijadikan produk yang bermanfaat secara ekonomi? c). Banyaknya ibu rumah tangga yang masih memiliki waktu luang. Berdasarkan itu kegiatan Pengabdian kepada Masyarakat bertujuan: a). Memberikan pengetahuan tentang pemanfaatan limbah daun; b). Memberikan pelatihan tentang pemanfaatan limbah daun dalam bentuk produk ecoprint yang memiliki nilai ekonomi; c). Memberikan pengetahuan tentang kewirausahaan dan manajemen usaha rumah tangga. Metode pelaksanaan Pengabdian kepada Masyarakat ini dibagi dalam tiga tahap, yaitu: a). Sosialisasi tentang limbah daun dan pemanfaatannya; b). Pelatihan pengolahan limbah daun menjadi produk ecoprint; c). Sosialisasi tentang kewirausahaan dan majamenen usaha rumah tangga. Pada kegiatan ini peserta diberikan sosialisasi berupa teori dan pelatihan (praktik) pembuatan ecoprint pada bahan tekstil berupa totebag yang kemudian diberikan kepada peserta. Pengukuran hasil pemahaman peserta dilakukan dengan pengisian pre test dan post test oleh peserta, yang kemudian dilakukan pengolahan data. Dari hasil tersebut diketahui dampak dari kegiatan ini peserta mendapat peningkatan pengetahuan dan keterampilan yang signifikan setelah pelatihan dalam kegiatan Pengabdian kepada Masyarakat ini. Peningkatan pengetahuan dan keterampilan ini selanjutnya dapat dimanfaatkan untuk membuka usaha dan meningkatkan perekonomian keluarga.
Co-Authors Abdillah, Mirza Farhan Abiyan Hilal, Muhammad Acai Sudirman Adilla Kustya Ulfa Adrianno, Dunga Agung Prajanto AGUNG SEDAYU Agus Prayitno ALI MAHFUD Ali, Luthfi Gosan Almira Santi Samasta Amron Amron, Amron Ana Kadarningsih Annida Salsabila, Nayla Aprih Santoso Apta, Sabela Araminta Ariati Anomsari Ariati Anomsari Arum S, Nurlita Atthariq, Adlan Jingglang Ayu Oktoriza, Linda Azhar, Avantika Zackey Brian Aurelio, Radya Budiyanti, Erfina Vesnia Butarbutar, Marisi Chasanah, Amalia Nur Claudia riska, Riska claudia Dellya Dievha Paramytha Dian Indriana Hapsari Dian Prawitasari Dian Prawitasari Duri, Galih Sephiani Rafika Dwi Eko Waluyo Dwi Handayani, Monica Dwi Prasetyo, Bangkit Dwi Widi Pratito Dwianto, Agus Elsa Amitha Mutiara Endang Retno Wedowati Erma Setiawati Fahmi Wardhani, Mashita Fahmi Wardhani, Masitha Fakhmi Zakaria Fatah Nur Abdul Aziz Fatimah, Shela Fery Riyanto Fungki Sri Rejeki Guruh Taufan Guruh Taufan H Gutama, Zulfikar Heri Widodo Herry Subagyo Hertiana Ikasari Herwening Sindu Lestari Ibrahim, Nor Fauziana Ika Rahma Aulia Juwariyah, Nurul Kayla Nur Puji Anisa, Zahara Kejora Handarini Krisnando, Febrian Kurnia Tri Kusuma , Pradana Jati Kusuma, Pradana Jati Laksana, Ilham Tri Lenni Yovita Lestari, Herwening Sindu Lia Nur Hidayati Linda Novasari Made Gede Wirakusuma Mashita Fahmi Wardhani Masitha Aulia Putri Masitha Fahmi Wardhani Mayashanti, Helisa Angela Mila Sartika, Mila Misli, Nurul Auliatul Monica Dwi Handayani Mujib, Miftachul Mustika, Wida Mutiara, Elsa Amitha Nanda Adhi Purusa Nur Hidayati, Lia Nurul Aisyah Nurul Juwariyah Oktariza, Linda Ayu Oktavia, Vicky Oktoriza, Linda Ayu Perdana, Tito Aditya Piji Pakarti Pradana Jati Kusuma Pramesti, Yessy Levina Prawitasari, Dian Puspita Sari, Vania Rahmiati, Retnani Ramadlon, Bagus Iqbal Ratna Herawati Ratna Herawati Risanda Alirastra Budiantoro Rita Meiriyanti Rizky Aurinaya, Angelia Rokhimah, Zulaika Putri Roymon Panjaitan Rudi Kurniawan Rudi Kurniawan Safitri, Maria Samasta, Almira Santi Setiawan, Aries Setyahuni , Suhita Whini Setyahuni, Suhita Shafira Ayu Rachmawati Sherly Sherly Simarmata, Okta Naomilyanika Sri Rejeki, Fungki Suhita Whini Setyahuni Suryawardana, Edy Susanti, Sabrina Susanto, Andito Wibisono Putra Syifa Isfahan, Amelia Tazkiyya, Iffa Tongam Sihol Nababan Tri Rinawati Tri, Kurnia Whini Setyahuni, Suhita Widya Latief, Indha Maharani Widya, Sukma Widyakto, Adhi Widyaswati, Rahmatya Widyawati , Raneta Puspita Witjaksono EH Witjaksono Eko Hartoto Yohan Wismantoro Yovita, Lenni Yudi Suryadi Zakaria, Fakhmi Zamani, Daffa Ulya Zulaika Putri Rokhimah Zulaika Putri Rokhimah