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All Journal Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Human Nutrition SOCIETAL JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ilmu Manajemen (JIMMU) JISIP: Jurnal Ilmu Sosial dan Pendidikan AL MUNIR : Jurnal Komunikasi dan Penyiaran Islam Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development Cokroaminoto Journal of Primary Education Natural Sciences Engineering and Technology Journal TRILOGI: Jurnal Ilmu Teknologi, Kesehatan, dan Humaniora Asian Journal of Community Services (AJCS) e_Jurnal Ilmiah Riset Akuntansi E-JRM Amkop Management Accounting Review (AMAR) Indonesian Journal of Pedagogical and Social Studies DELIMA: Jurnal Kajian Kebidanan Jurnal Manajemen, Informatika, Rekayasa Perangkat Lunak dan Teknologi Komunikasi Business Innovation Management and Entrepreneurship Journal JPS (Jurnal Perbankan Syariah) AKRUAL : Jurnal Akuntansi dan Keuangan` Mustard Journal De Ecobusin Magenta Journal De Healthymedi
Nur Diana
University of Islam Malang
Religion Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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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.
Penerapan Model Pembelajaran Problem Based Learning Untuk Meningkatkan Aktivitas Belajar Peserta Didik SMA Negeri 12 Makassar Diana, Nur; Nurhayati, Nurhayati; Supri, Supri
Indonesian Journal of Pedagogical and Social Sciences Vol 4, No 2 (2025): Indonesian Journal of Pedagogical and Social Studies
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijpss.v4i2.57911

Abstract

Abstract. This research aims to find out whether the application of the Problem Based Learning learning model improves student learning activities and student learning outcomes. This type of research is Collaborative Classroom Action Research (PTK). The subjects in this research were students in class XI Science 8 at SMA Negeri 12 Makassar for the 2023/2024 academic year with a total of 39 students. The data collection instruments used in this research were learning activity observation sheets and physics learning results tests which were analyzed using descriptive statistics. This research was carried out in 2 cycles. The results of the research show that the percentage of students' overall learning activities has increased at each stage of the cycle. From this research it can be concluded that the application of the problem based learning model has been able to increase the learning activities of students, especially class XI IPA 8 SMA Negeri 12 Makassar. Keywords: Problem Based Learning, Learning Activities, learning outcomes
Analisis Rasch Terhadap Pemahaman Guru Sekolah Dasar terhadap Model Pembelajaran Kooperatif Riskawati, Riskawati; Diana, Nur; Rahman, Maulidah; Tonang, Aliya Putri; Barumbun, Mardyanto
Cokroaminoto Journal of Primary Education Vol. 8 No. 4 (2025): Oktober - Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/cjpe.8.4.2025.7391

Abstract

Pemahaman guru terhadap model pembelajaran kooperatif merupakan faktor penting dalam meningkatkan kualitas dan efektivitas proses pembelajaran di kelas. Penelitian ini bertujuan untuk menganalisis tingkat pemahaman guru di Provinsi Sulawesi Selatan terhadap berbagai model pembelajaran kooperatif serta menilai kelayakan instrumen pengukuran yang digunakan. Jenis penelitian ini adalah deskriptif kuantitatif dengan pendekatan survei. Populasi penelitian mencakup guru sekolah dasar hingga menengah di beberapa kabupaten/kota di Sulawesi Selatan. Sampel sebanyak 67 responden dipilih menggunakan teknik random sampling untuk memperoleh representasi yang proporsional. Data dikumpulkan melalui kuesioner berbasis Google Form, observasi terbatas di kelas, dan wawancara semi-terstruktur untuk memperkuat interpretasi hasil survei. Instrumen yang dikembangkan diuji menggunakan analisis model Rasch guna menilai validitas, reliabilitas, unidimensionalitas, serta potensi bias butir (DIF). Hasil penelitian menunjukkan bahwa seluruh butir instrumen memiliki validitas dan reliabilitas tinggi (α Cronbach = 0,72–0,99), serta mampu membedakan tingkat kemampuan responden secara konsisten. Uji DIF menunjukkan sebagian besar butir bebas bias terhadap jenis kelamin dan usia, kecuali dua butir (item 21 dan 22) yang menunjukkan indikasi bias berdasarkan jenis kelamin. Dengan demikian, instrumen yang dikembangkan dinyatakan layak dan akurat untuk digunakan dalam mengukur pemahaman guru terhadap model pembelajaran kooperatif di konteks pendidikan Indonesia.
How Time Budget Pressure, Competence, and Independence Affect Audit Quality Through Professional Skepticism ? Diana, Nur; Maslichah, Maslichah; Adhikara, MF. Arrozi; F, Dewi Diah
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3512

Abstract

This research uses the sustained time restriction as a tool for professional skepticism and looks at how auditor independence and competence affect auditing. SEM AMOS analysis and a survey of 113 auditors in Malang Raya revealed that autonomous work and auditor competence had a substantial influence on skepticism. Better auditing was accomplished, nevertheless. The continuum between competent performance and audit quality is preserved by professional skepticism. The quality and skepticism of audits are not significantly impacted by time constraints. The findings imply that extrinsic limitations like time limits are less significant than the auditor's inner qualities, such as competence, proficiency, and skepticism. The investigation of audit practice illumination, auditor skepticism clarification, and profitability skepticism is still on going.
Access to Health Services and Its Influence on Daily Health Care Practices among Older Adults Musri, Citra Fadiah; Diana, Nur
Magenta Journal De Healthymedi Vol. 3 No. 1 (2026): Magenta Journal De Healthymedi (MJDH)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjdh.v3i1.330

Abstract

Population ageing poses significant challenges for health systems, particularly in ensuring effective health care for older adults within daily life contexts. This study aimed to analyze factors related to elderly health care in daily life among community-dwelling older adults by integrating individual, social, and environmental dimensions. A quantitative cross-sectional design was employed involving 240 elderly participants aged 60 years and above. Data were collected using structured questionnaires measuring socio-demographic characteristics, health status, daily health care practices, social support, and environmental conditions. Descriptive statistics and multivariate regression analyses were used to examine associations between variables. The results indicated that overall engagement in daily health care practices was moderate, with higher adherence observed in medication use and personal hygiene, and lower engagement in physical activity and routine health monitoring. Multivariate analysis revealed that family social support, self-rated health, accessibility of health services, educational level, and age were significantly associated with daily health care practices. Family social support emerged as the strongest predictor. These findings highlight that elderly health care in daily life is influenced by the interaction of personal capacity, social relationships, and environmental accessibility. Strengthening family-based support, improving health literacy, and enhancing access to community and health services are essential to promote healthy ageing and sustain daily health care practices among older adults.
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.
Co-Authors Ababil, Ressy Yulia Abdullah Syakur Novianto Ahmad, Zaki 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 Barumbun, Mardyanto Bastomi, Mohamad DEWI DIAH FAKHRIYYAH Dewi, Anastasya Vivian Risna Dwiyani Sudaryanti Dyah Arini Rudiningtyas Eko Handayanto Eko Purnomo Erfan Efendi F, Dewi Diah Fadhilah, Gita Maulani Fajar Ari Nugroho Fajic, Selma Hamida, Rahma Nur Helmi Kurniawan Hermawan, Ismi Istihanah Hidayat, Amelia Putri Eka Nur Hidayati, Irma Hofifah, Nur Imam Syafi'i Irawan, Pristanto Ria Jabar, Aryuni Salpiana jamaluddin hos 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 Musri, Citra Fadiah Ningrum, Wulan Agustin NOVA Nurhayati Nurhayati Nurjana, Nurjanah 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 Rahman, Maulidah Rahmawati, Rahmawati Rasendriya, Renata Ucca Regina Riskawati Riskawati, Riskawati Rizka Mayang Saputri Ginting, Rizka Mayang Saputri Sal Sabila, Asa Aisyi Septiani, Linda Sudarmiatin Supri Supri Syafi’i, Imam Thoyibah, Habibatut Tonang, Aliya Putri Umi Nandiroh Utami, Putrilia Dwi Shintya Adi Yekti, Muhammad Yoga Pratita Yulianto, Wahyudi