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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Pengabdian Masyarakat AbdiMas Jurnal Ilmu Manajemen (JIMMU) JISIP: Jurnal Ilmu Sosial dan Pendidikan Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Asian Journal of Community Services (AJCS) e_Jurnal Ilmiah Riset Akuntansi E-JRM Business Innovation Management and Entrepreneurship Journal JPS (Jurnal Perbankan Syariah) AKRUAL : Jurnal Akuntansi dan Keuangan` Mustard Journal De Ecobusin
Nur Diana
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peranan Informasi Akuntansi Manajemen Dalam Mewujudkan Efisiensi Usaha Peternakan Ayam (Studi Kasus pada Peternak Kemitraan Ayam Daging Jenis Jantan di Kecamatan Kanigoro, Kabupaten Blitar) Yekti, Muhammad Yoga Pratita; Diana, Nur; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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

Abstract

This study analyzes the role of management accounting information in improving business efficiency in broiler chicken farming under a partnership scheme in Kanigoro District, Blitar Regency. A qualitative approach was applied through in-depth interviews, observation, and documentation involving three partner farmers selected using snowball sampling. The findings show that management accounting information supports business planning, cost control, decision-making, and operational efficiency. Farmers utilize historical data on feed, veterinary expenses, labor costs, and production results to prepare budgets and optimize operational strategies. Systematic financial recording enables them to control expenses, minimize waste, and make data-driven decisions, such as adjusting chicken populations and selecting feed types. Moreover, management accounting information enhances business efficiency by enabling better resource allocation, structured evaluation, and improved decision-making accuracy. However, challenges remain, including limited accounting literacy, reliance on manual records, and the lack of integrated financial systems. The study suggests improving accounting literacy and developing a modern Management Accounting Information System (MAIS) to enhance data accuracy, managerial capability, and sustainable practices in poultry farming.Keywords: Management accounting information, cost control, business planning, decision-making, business efficiency, partnership farming
Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX) Adhikara, MF. Arrozi; Maslichah, Maslichah; Diana, Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.269

Abstract

The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
Strengthening International Presence: Networking Strategies for Indonesian SMEs Diana, Nur; , Sudarmiatin
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.802

Abstract

The low export performance of SMEs in Indonesia is a significant problem in supporting national economic growth because SMEs are often less able to take advantage of international market opportunities compared to large companies. One of the critical determinants of SME exports is networking and partnership relationships. This study uses a quantitative descriptive approach to analyze the role of networking and partnerships in supporting SME exporters entering the international market. The study was conducted through a survey of 67 SME exporters in East Java who are members of the Indonesian Chamber of Commerce, using a questionnaire as a data collection instrument. The results of the study indicate that SME exporters face various obstacles in marketing, human resources, finance, access to information, and the business environment. However, networking and partnerships have been proven to support their export activities. Strategic partners who play a role include government agencies, business partners, business associations, chambers of commerce, state-owned and private companies, universities, and support from family. This support includes information on international market data, business opportunities, potential analysis, access to capital, promotion, and competitive strategies in the global market. These findings indicate that SMEs that build good networks and partnerships can overcome various obstacles and challenges and gain significant benefits from entering the international market.
Development of Digital Promotion and Service Quality Enhancement at Bhumi Kalegan Coffee Diana, Nur; Nuvriasari, Audita
Asian Journal of Community Services Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i7.10201

Abstract

Marketing strategy is crucial and has a significant impact on businesses or enterprises. One key aspect of marketing strategy is the use of digital technology and social media. With technological advancements, companies can reach a broader audience and interact with them more personally and in real-time. This program aims to improve the effectiveness of digital promotions and the quality of services through content creation, building customer loyalty, and enhancing service quality. The implementation methods include company needs surveys, the creation of customer loyalty programs, content creation, and documentation. The outcomes include developing employees' skills in creating engaging and humorous promotional content, innovating in promotional content selection, increasing engagement on TikTok and Instagram, and positive customer responses to customer loyalty initiatives.
The Influence of Interpersonal Communication on Employee Performance in Public Accountants in South Jakarta Yulianto, Wahyudi; Irawan, Pristanto Ria; Diana, Nur
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7337

Abstract

At the South Jakarta Public Accounting Firm, the interpersonal communication implemented focuses more on open dialogue. This approach encourages self-disclosure, which often results in better feedback and understanding between employees. This strategy is implemented as an effort to improve employee performance. This research aims to analyze the impact of interpersonal communication on employee performance at the South Jakarta Public Accounting Firm. Using quantitative descriptive methods, data was collected through questionnaires and literature studies. The research sample included 62 employees, selected using the saturated sampling method. Data analysis was carried out using simple linear regression techniques. Research findings show that there is a significant influence between interpersonal communication and employee performance at the South Jakarta Public Accounting Firm. Interpersonal communication is proven to have a strong impact on employee performance. It is hoped that the results of this study can provide a valuable contribution to further research in the field of organizational communication and performance management
Good Corporate Governance Toward Financial Performance Of Islamic Bank In Indonesia Diana, Nur; Syafi’i, Imam; Maulidiyah, Nailin Nikmatul
JPS (Jurnal Perbankan Syariah) Vol 5 No 1 (2024): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i1.1797

Abstract

This research aims to analyze the influence of good corporate governance (GCG) on the financial performance of Islamic banks in Indonesia. This study uses a quantitative approach. The population in this research is 16 Islamic banks registered with the Financial Services Authority (FSA) for the 2021-2022 period. The sample used was 10 Islamic banks that issued quarterly report data. Sample selection was carried out using the purposive sampling method. The data collection technique uses secondary data in Islamic bank documentation and is processed using the SPSS 25 application with multiple linear regression tests. The results of this research are that the board of commissioners has a negative effect on the financial performance of Islamic banks, and the board of directors has a positive effect on the financial performance of Islamic banks. In contrast, the Sharia supervisory board does not affect the financial performance of Islamic banks. Theoretical research can complement existing theories and be a reference for future research. This research can be a reference for Islamic banking in analyzing corporate governance standards to provide investors with more knowledge and understanding about the financial performance of Islamic banking and enable investors to make the right decisions.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN Miswanto, Miswanto; Qorry Fatona, Arifa; Diana, Nur
Jurnal Ilmu Manajemen (JIMMU) Vol. 7 No. 2 (2022)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v7i2.17635

Abstract

 Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh profitabilitas, ukuran perusahaan, leverage, likuiditas, dan pertumbuhan terhadap kebijakan dividen. Data yang digunakan dalam objek penelitian ini adalah perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2019. Penelitian ini menggunakan data sekunder melalui laporan keuangan perusahaan 25 perusahaan. Teknik pemilihan sampel adalah purposive sampling dan pengujian hipotesisnya menggunakan regresi berganda data panel. Pada penelitian ini menggunakan variabel independen profitabilitas, ukuran perusahaan, leverage, likuiditas, dan pertumbuhan. Variabel dependen yang digunakan adalah kebijakan dividen. Temuan penelitian ini bahwa leverage dan pertumbuhan memiliki pengaruh negatif terhadap kebijakan dividen. Profitabilitas, ukuran perusahaan dan likuiditas tidak berpengaruh terhadap kebijakan dividen.Kata Kunci:  profitabilitas, ukuran perusahaan, leverage, likuiditas, pertumbuhan, kebijakan dividen This study aims to determine and examine the effect of profitability, firm size, leverage, liquidity, and growth on dividend policy. The data used in this research object are consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period. This study uses secondary data through the financial statements of 25 companies. The sample selection technique is purposive sampling and hypothesis testing using multiple regression panel data. This study uses the independent variables of profitability, firm size, leverage, liquidity, and growth. The dependent variable used is dividend policy. The findings of this study are that leverage and growth have a negative effect on dividend policy. Profitability, firm size, and liquidity have no effect on dividend policy.Keywords:  profitability, firm size, leverage, liquidity, growth, dividend policy
Analysis of the Impact of Tax Policies on Foreign Direct Investment in Indonesia: A Case Study of the Manufacturing Sector Diana, Nur
Mustard Journal De Ecobusin Vol. 1 No. 1 (2024): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v1i1.33

Abstract

This study examines the impact of tax policies on foreign direct investment (FDI) in Indonesia’s manufacturing sector, a strategic industry that plays a vital role in supporting national economic growth and industrial development. Recognizing the importance of fiscal policy as a determinant of investment climate, the research adopts a qualitative approach to provide an in-depth understanding of how tax regulations influence investor decisions. Data were collected through semi-structured interviews with key informants, including policymakers, tax practitioners, and industry representatives, as well as document analysis of relevant policy reports and regulatory frameworks. The findings reveal that tax policies significantly affect FDI inflows into Indonesia’s manufacturing sector. Incentives such as tax holidays, reduced corporate tax rates, and simplified administrative procedures were perceived as key factors in attracting investment, while frequent policy changes and regulatory uncertainties were identified as barriers to investor confidence. The study concludes that a stable, transparent, and competitive tax policy framework is essential not only for attracting new investors but also for retaining existing ones. Strengthening policy consistency and aligning tax regulations with long-term industrial goals are therefore critical strategies to enhance Indonesia’s competitiveness in the global investment landscape.
Dampak Peralihan Sistem Informasi Direktorat Jenderal Pajak ke Sistem Administrasi Coretax DIANA, NUR; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/3avg2y72

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi sistem CoreTax di Indonesia, termasuk tantangan, manfaat, serta solusi yang diperlukan untuk keberhasilannya. Metode yang digunakan adalah pendekatan kualitatif melalui studi kepustakaan dan analisis dokumen dari berbagai sumber resmi, penelitian terdahulu, serta artikel resmi dan laporan terkait. Hasil penelitian menunjukkan bahwa penerapan sistem CoreTax menghadapi sejumlah kendala, seperti ketidakstabilan sistem, kompatibilitas data, keterbatasan infrastruktur internet, dan resistensi dari pengguna yang kurang familiar dengan teknologi digital. Selain itu, tantangan lain muncul dari ketergantungan terhadap teknologi dan kebutuhan pelatihan bagi wajib pajak serta petugas pajak agar dapat memanfaatkan sistem secara optimal. Meskipun demikian, secara umum, penerapan CoreTax berpotensi untuk meningkatkan efisiensi administrasi perpajakan, mempercepat pengolahan data, serta meningkatkan transparansi dan akuntabilitas. Agar tujuan tersebut dapat tercapai secara maksimal, diperlukan peningkatan infrastruktur teknologi, program edukasi dan pelatihan, serta penanganan masalah keamanan data. Dengan penanganan yang tepat, diharapkan implementasi sistem CoreTax dapat berkontribusi secara signifikan dalam meningkatkan kepatuhan wajib pajak dan mendukung pencapaian target pembangunan ekonomi nasional.
Pengaruh Literasi Digital dan Literasi Keuangan Terhadap Kinerja UMKM Dengan Penggunaan Sistem Informasi Akuntansi Sebagai Variabel Mediasi Amelia, Syafrila Putri Nur; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine and analyze the effect of digital literacy and financial literacy on the performance of micro, small, and medium enterprises (MSMEs), with accounting information systems as a mediating variable. The study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 MSME owners/managers domiciled in Blimbing District and Lowokwaru District, Malang City. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that improvements in MSME performance are influenced by the digital literacy and financial literacy of MSME actors. However, the use of accounting information systems as a mediating variable does not show a significant effect, due to the limited understanding among MSME actors regarding the role of accounting information systems in overcoming decision-making barriers. This lack of understanding hinders their ability to utilize accounting information systems to comprehend financial conditions, plan business strategies, control costs, and enhance accountability.Keywords: Digital literacy, financial literacy, accounting information system, msmes.
Co-Authors Ababil, Ressy Yulia Abdullah Syakur Novianto Ainun Jariyah Ainun Muthoharoh, Ainun Alfarobi, Abdul Qodir Jailani Amelia, Syafrila Putri Nur Anggriani, Lailla Ardhelia, Devi Arista Fauzi Kartika Sari Arizah, Ainun Ashari, Ahmad Aziz Santoso Asriani Asriani, Asriani Audita Nuvriasari Bastomi, Mohamad DEWI DIAH FAKHRIYYAH Dewi, Anastasya Vivian Risna Dwiyani Sudaryanti Dyah Arini Rudiningtyas Eko Handayanto Eko Purnomo Erfan Efendi Fadhilah, Gita Maulani Hamida, Rahma Nur Hermawan, Ismi Istihanah Hidayat, Amelia Putri Eka Nur Hidayati, Irma Hofifah, Nur Imam Syafi'i Irawan, Pristanto Ria Juliati, Ratih Junaidi Junaidi Kasanah, Nengnis Uswatul Khoiroh, Annis Duwi Rokhmatul Kinaza, Tsibat Vozi Kirana, Denny Candra Komariyah, Rizkiyatul Lestari, Ida Ayu M. Cholid Mawardi Mafaza, Arini Magviroh, Oktavia Maimatul Maslichah, Maslichah Masruroh, Hanik Maulida, Rizki Sofa Maulidiyah, Nailin Nikmatul MF. Arrozi Adhikara Miswanto Miswanto Ningrum, Wulan Agustin Prabowo, Hernanda Bagus Prameswari, Gita Anggun Purbawati, Cindy Puspaharisti, Larasati Putri, Berliana Imandari Putri, Diah Utami Qorry Fatona, Arifa R. Shauki, Elvia Rahayu, Fika Putri Rahmawati, Rahmawati Rasendriya, Renata Ucca Regina Sal Sabila, Asa Aisyi Septiani, Linda Sudarmiatin Syafi’i, Imam Thoyibah, Habibatut Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Yekti, Muhammad Yoga Pratita Yulianto, Wahyudi