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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi dan Bisnis Jagaditha Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Bisnis Darmajaya AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business JAF- Journal of Accounting and Finance Accounting Global Journal Revenue: Jurnal Manajemen Bisnis Islam Sricommerce: Journal of Sriwijaya Community Services Journal Social Science And Technology For Community Service Jurnal Akuntansi dan Keuangan (JAK) Salam (Islamic Economics Journal) COMMENT: Journal of Community Empowerment Journal Strategy of Management and Accounting Through Research and Technology (SMART) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Dhiona Ayu Nani

Universitas Teknokrat Indonesia

Author-ID : 2736289

Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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DOES GOOD CORPORATE GOVERNANCE AND ECO–EFFICIENCY REALLY CONTRIBUTE TO FIRM VALUE? AN EMPIRICAL STUDY IN INDONESIAN STATE-OWNED ENTERPRISES (SOES) Vera Apri Dina Safitri; Dhiona Ayu Nani
AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i1.12526

This study examined the relationship between good corporate governance (GCG) and eco-efficiency on firm performance and firm value. Good corporate governance were proxied by GCG score, board meeting, and board independent. Eco-efficiency was proxied by the ownership of the environmental management certificate ISO 14001. Firm value was proxied by Tobins’Q value owned the company. Firm’s financial performance was proxied by Return on Assets (ROA) value. This research was motivated by an empirical gap, which there are companies that have corporate governance issues but still have a positive response by the market as indicated by an increasing share price. In addition, there are still differences results from previous studies. The results of this study indicate that eco-efficiency which proxied by the ownership of an ISO 14001 environmental management certificate has a positive and significant relationship with firm’s financial performance (ROA), where ROA has a positive and significant relationship to firm value. However, eco-efficiency does not have a direct relationship with firm value. Meanwhile, good corporate governance has no relationship with firm’s financial performance and firm value.

PENGEMBANGAN KESIAPAN MASA DEPAN UNTUK MOBILITAS AKADEMIK MELALUI PELATIHAN LITERASI KEUANGAN Shiwi Angelica Cindiyasari; Dhiona Ayu Nani; Muhtad Fadly; Dwi Budi Setiawan
COMMENT: Journal of Community Empowerment Vol 2, No 1 (2022): JUNE
Publisher : COMMENT: Journal of Community Empowerment

Penerapan teknologi yang tinggi, pertumbuhan peran informasi dan pengetahuan dalam pembangunan sosial dan ekonomi negara menghasilkan kebutuhan professional yang terampil. Potensi seseorang dapat meningkat jika didukung dengan keterampilan tambahan. Keterampilan menciptakan kondisi yang menguntungkan untuk pengembangan aktivitas dan bakat untuk mewujudkan Pendidikan yang terjangkau dan layak. SMA Al-Huda yang berlokasi di Kecamatan Jatiagung, Kabupaten Lampung Selatan menjadi sasaran mitra PKM karena sekolah ini menyediakan berbagai fasilitas penunjang Pendidikan bagi siswanya, serta memiliki guru-guru yang kompeten di bidangnya. Kegiatan belajar mengajar juga ditunjang oleh ekstrakurikuler, organisasi siswa, komunitas belajar, tim olahraga, dan perpustakaan sehingga siswa dapat belajar dengan maksimal. Dengan sumber daya yang baik ini, sangat disayangkan jika tidak ditunjang dengan pengetahuan yang mungkin belum maksimal ditunjang di sekolah. Oleh karena itu, Tim Pengabdian Kepada Masyarakat Universitas Teknokrat Indonesia menjadikan sekolah ini sebagai salah satu mitra Sekolah Binaan dengan memberikan materi mengenai literasi keuangan.Kata kunci: Keterampilan, SMA Al-Huda, Pengabdian Kepada Masyarakat

THE EFFECT OF ENVIRONMENTAL INVESTMENT AND FIRM ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA Dhiona Ayu Nani; Vera Apri Dina Safitri; Lindrianasari Lindrianasari
Journal of Applied Finance & Accounting Vol. 9 No. 1 (2022): Publish on June 2022
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v9i1.8306

This study examines the effect of environmental investment and firm environmental performance on firm value. The method used is a quantitative method with secondary data. This study used panel data from firms' financial statements sensitive to environmental issues. The sample was companies sensitive to environmental issues, such as mining, plantation, and manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The results of this study indicate that investment in the environmental sector and firm environmental performance have a positive but not significant effect on firm value. This result shows that the investment in environmental conservation conducted by companies was effective for improving the firm value but not significant; this is because the investment in the environmental sector companies spend in Indonesia is still minimal. The results of this study also show that environmental performance has a positive but insignificant effect; this is because, based on existing data, not many companies in Indonesia have received gold and green ratings. The implications of this study are (a) the company's efforts in preserving the environment because their business activities are not only beneficial for the surrounding society, but this will improve the firm's environmental performance and sustainability, and (b) investment in the environmental sector is essential for companies to achieve good environmental performance, and (c) for accounting standard setters (IAI) and the Government, more binding rules are needed for companies to disclose the costs of environmental conservation.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERKEBUNAN SUB SEKTOR SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2019) Sandi Dwi Prasetyo; Dhiona Ayu Nani
Accounting Global Journal Vol 5, No 2 (2021): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v5i2.6230

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility terhadap harga saham perusahaan perkebunan subsektor kelapa sawit yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian eksplanatori. Penelitian ini merupakan penelitian kuantitatif dengan mengolah data berupa angka-angka yang diukur secara sistematis. Data terukur diperoleh dari perusahaan sub sektor perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 yang diperoleh dari website masing-masing perusahaan. Sedangkan data harga saham diperoleh dari situs dunia investasi di www.duniainvest.com. Penelitian ini menggunakan metode analisis data berupa analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan CSR ekonomi terhadap harga saham berpengaruh positif signifikan terhadap harga saham, Pengungkapan CSR Lingkungan terhadap harga saham tidak berpengaruh signifikan terhadap harga saham, Pengungkapan CSR Sosial terhadap harga saham tidak berpengaruh signifikan terhadap harga saham, Pengungkapan CSR Ekonomi, Pengungkapan CSR Lingkungan, Pengungkapan CSR Sosial berpengaruh signifikan terhadap harga saham secara simultan. Kata Kunci: Pengungkapan CSR Ekonomi, Pengungkapan CSR Lingkungan, Pengungkapan CSR Sosial dan Harga Saham

ANALISIS SISTEM INFORMASI AKUNTANSI UNTUK MENUNJANG PENGENDALIAN INTERNAL DALAM MENINGKATKAN LABA PERUSAHAAN (STUDI KASUS PADA LADYFAMESHOP BANDAR LAMPUNG) Annisa Sokarisma Putri; Annisa Sokarisma Putri; Dhiona Ayu Nani; Vera Apri Dina Safitri
Journal Strategy of Management and Accounting Through Research and Technology (SMART) Vol 1, No 1 (2021): Volume 1 No. 1 Desember 2021
Publisher : Journal Strategy of Management and Accounting Through Research and Technology (SMART)

AbstractAccounting information system is one of information systems that can be applied to support company activities, especially the sales accounting information system. This sales accounting information system is very important because it can support adequate internal control over sales. With adequate internal control, manipulation of sales can be avoided. This is what makes the author to do research on Ladyfameshop Bandar Lampung. Ladyfameshop is a dress store that is engaged in sales, selling various kinds of clothing products for women and men. The purpose of this study is to determine the sales accounting information system to support internal control in increasing company profits at Ladyfameshop Bandar Lampung. This type of research is qualitative research. The data used are primary data. With data collection techniques, namely using observations, interviews, and documentation of parties related to the data needed in this study. The data analysis method used in this research is descriptive analysis. The results showed that the parts involved in sales at Ladyfameshop are customers, sales, accounting, stock list, warehouse, and shipping. The document used contains the name of the buyer and the number of items ordered, as well as for sales invoices (struck) there is already a printed serial number. The implementation of activities when implementing the sales accounting information system at Ladyfameshop is quite good and adequate. The organizational structure at Ladyfameshop fulfills internal controls, namely by having a clear job description of the duties and responsibilities of each personnel.

BASIC ENGLISH TRAINING FOR STUDENTS TO IMPROVE STUDENTS’ ACADEMIC MOBILITY: COMMUNITY SERVICES AT AL-HUDA HIGH SCHOOL IN SOUTH LAMPUNG Dwi Budi Setiawan; Dhiona Ayu Nani; Shiwi Angelica Cindiyasari
COMMENT: Journal of Community Empowerment Vol 2, No 2 (2022): December
Publisher : COMMENT: Journal of Community Empowerment

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v2i2.201

Skills create favorable conditions for the development of activities and talents to achieve affordable and decent education. One of the additional skills that can be developed is the ability to speak English. Besides being an additional skill, English is also part of the education curriculum of high school students. This community service provides basic English training for students especially for Al-Huda High School students to improve their skill in English. We developed students’ skills by teaching steps to learn English in four ways: vocabulary, tenses/grammar, fluenting, and naturalizing. Mastering vocabulary is the main thing to learn English. Students are very enthusiastic in participating in this basic English training. This training really helps students to understand the basics of English, which is packaged in an attractive form, so students are very easy to understand. In addition, in this training students are not only invited to understand in theory, but also in practice such as singing songs in English.Keywords: Skills, English, Education, Community Service.

Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments Dhiona Ayu Nani; Syaiful Ali
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study investigates the effect of the strategy-technology-organization-people-environment (STOPE) variables on the effectiveness of e-procurement implementation in improving accountability, transparency, efficiency, and effectiveness of local governments in Indonesia. The population of this study is local government procurement services (or LPSE) in Indonesia. The sample, 96 LPSE, was selected using simple random sampling method. The data was collected through questionnaires distributed via email to 289 LPSE. The respondents were 33 managers and 63 information technology professionals of local government procurement services (33% response rate). Partial least squares (PLS) was used to analyze the data and test the hypotheses. The findings showed that strategies, objectives, integration between organizations and systems, and human resource assistance can improve the accountability, transparency, efficiency, and effectiveness of the government in implementing procurement activities

Determinan Financial Distress Pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia Nur Azizah; Dhiona Ayu Nani; Defia Riski Anggarini
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.124-137

ABSTRACT This study aims to determine the effect of liquidity ratios, leverage ratios, activity ratios and company size on financial distress in finance companies listed on the Indonesia Stock Exchange. This research is an associative quantitative study using a purposive sample of 36 financial statements of finance companies listed on the Indonesia Stock Exchange in 2017-2020, the data analysis method used is panel data regression. The results of this study indicate that the liquidity ratio (CR) has a significant effect on financial distress, the leverage ratio (DAR) has a significant effect on financial duatress, activity ratio (TATO) has a significant effect on financial distress, profitability ratio (ROA) and firm size have no effect on financial distress, and simulaneusly the liquidity ratio (CR). Profitability (ROA), leverage ratio (DAR), activity ratio (TATO) and firm size effect financial distress. Keywords: Financial Ratio, Company Size, Financial Distress. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh rasio likuiditas, rasio profitabilitas, rasio leverage, rasio aktivitas dan ukuran perusahaan terhadap financial distress pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantiatif asosiasif dengan menggunakan tekhik purposive sampling sampel sebanyak 36 laporan keuangan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020, metode analisis data yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukkan bahwa rasio likuiditas (CR) berpengaruh siginfikan terhadap financial distress, rasio leverage (DAR) berpengaruh signifikan terhadap financial distress, rasio aktivitas (TATO) berpengaruh signifikan terhadap financial distress, rasio profitablitas (ROA) dan ukuran perusahaan tidak berpengaruh terhadap financial distress, dan secara simlutan rasio likuiditas (CR), rasio profitablitas (ROA), rasio leverage (DAR), rasio aktivitas (TATO) dan ukuran perusahaan berpengaruh terhadap financial distress. Keywords: Rasio Keuangan, Ukuran Perusahaan, Financial Distress.

Penguatan Kelembagaan dalam Rangka Peningkatan Produktivitas Petani Kopi pada GAPOKTAN Sumber Murni Lampung (SML) Anggarini, Defia Riski; Nani, Dhiona Ayu; Aprianto, Wendy
Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.59

Abstrak: Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk menumbuhkan kemandirian GAPOKTAN dalam penjualan hasil panen dengan memberikan pemahaman tentang institusi kelembagaan sehingga memudahkan para anggota Gapoktan dalam membuat proposal pendampingan yang dapat diajukan pada instansi-instansi terkait, memberikan pemahaman dalam pengelolaan keuangan melalui pelatihan pembukuan, serta memberikan pemahaman tentang Online Marketing melalui pelatihan penjualan secara online pada platform marketing digital yaitu Shopee, Tokopedia, Bukalapak, dan Blibli. Hasil PKM ini ditunjukkan dengan pengetahuan dan pemahaman para anggota GAPOKTAN tentang penyusunan proposal sudah mulai bertambah semenjak mengikuti pelatihan, antusiasme ditunjukkan melalui keaktifan mereka saat mengikuti pelatihan, pengetahuan masyarakat mengenai pengelolaan keuangan melalui pencatatan keuangan ketika panen sudah meningkat, serta pengetahuan masyarakat mengenai penjualan secara online melalui platform digital sudah meningkat.Kata Kunci: Pengabdian Kepada Masyarakat, GAPOKTAN, Institusi Kelembagaan, Pengelolaan Keuangan, Online Marketing.

PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN Nani, Dhiona Ayu; Mukaroh, Eka Nisatul
REVENUE: Jurnal Manajemen Bisnis Islam Vol. 2 No. 1 (2021)
Publisher : Sharia Business Management UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/revenue.v2i1.7939

Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan emosional (EQ) dan kecerdasan spiritual (SQ) pada kinerja karyawan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diolah menggunakan SPSS 16.0. Populasi dalam penelitian ini adalah karyawan hotel se Bandar Lampung sejumlah 54 karyawan. Instrumen penelitian menggunakan kuesioner kecerdasan emosional (EQ), kecerdasan spiritual (SQ), dan kinerja karyawan. Analisis data meliputi uji validitas, uji reliabilitas, koefisien determinasi, uji parsial dan uji simultan dengan analisis regresi linear berganda sebagai alat analisisnya menggunakan bantuan SPSS 16 for windows. Berdasarkan pembahasan hasil penelitian ini diperoleh simpulan bahwa kecerdasan emosional dan kecerdasan spiritual bersama-sama berpengaruh pada kinerja karyawan hotel se Bandar Lampung.

Co-Authors Almira Devita Putri Anggarini, Defia Riski Annisa Sokarisma Putri Annisa Sokarisma Putri Aprianto, Wendy Cinthia Annisa Vinahapsari Desi Rahmawati Dian Novita Dina Rahma Safitri Dwi Budi Setiawan Eka Nisatul Mukaroh FEBRIAN, ANGGA Ilal Zodian Izza Ashsifa Khamisah, Nur Larasati Ahluwalia Lia Febria Lina Lina, Lia Febria Lindrianasari Maria Tri Kurnia Handayani Muhtad Fadly Mukaroh, Eka Nisatul Nur Azizah Nurul Husna Putri, Almira Devita Sandi Dwi Prasetyo Santikha, Intan Ayu Shiwi Angelica Cindiyasari Sigit Pamungkas Syaiful Ali Tri Darma Rosmala Sari Vera Apri Dina Safitri Vera Apri Dina Safitri Wendy Aprianto Zodian, Ilal

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