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All Journal Jurnal Studi Manajemen Organisasi Diponegoro Journal of Management JDM (Jurnal Dinamika Manajemen) Fokus Bisnis EQUILIBRIUM Jurnal Ekonomi Syariah Teori dan Terapan Al Tijarah DIJB (Diponegoro International Journal of Business) Jurnal Ilmiah Akuntansi dan Keuangan
Astiwi Indriani
Departemen Manajemen, Fakultas Ekonomika Dan Bisnis, Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Working capital management and profitability: evidence from Indonesian manufacturing companies Irfan Aryawan; Astiwi Indriani
Diponegoro International Journal of Business Vol 3, No 1 (2020)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.3.1.2020.36-46

Abstract

The aims of this study is to analyze the relationship between working capital management and profitability (return on assets) as a dependent variable and cash conversion cycle (CCC), inventory conversion period (ICP), average collection period (ACP) and average payment period (APP) as independent variables with leverage, liquidity, and size as the controlling variables. The sample of this study are manufacturing companies in the Indonesian Stock Exchange 2013-2017. The analysis using OLS showed that the ACP has a negative and significant effect on ROA and the APP has a positive and significant effect on ROA, meanwhile CCC and ICP has a negative and insignificant effect on ROA.
POTENSI EKONOMI PENGGUNAAN BAHAN BAKAR MINYAK (Studi Kasus Universitas Diponegoro) Astiwi Indriani
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.268

Abstract

This research want to investigate the economic potential of the use of fuel oil with research object at Diponegoro University. This research was conducted to know the potential of oil fuel usage in the campus area, the potential cost to fulfill the requirement of fuel oil and analyze the influence of the number of vehicle and the type of vehicle variable to the fuel consumption as well as the average difference of fuel consumption between the type of motorcycle and cars.The analysis technique used is quantitative descriptive analysis to find out the potential use and cost of fuel oil; also used multiple linear regression analysis and t-test different to analyze average difference of fuel consumption between motorcycle and car.The results of the analysis show that the potential use of fuel reaches 1987,7 liters for the nearest distance and 5331,5 liters for the furthest distance with potential cost of each reach 13 million rupiah and 35 million rupiah every 5 hours/week. Show that campus has a very high potential in the absorption of fuel. Then the percentage of vehicle users is mostly contributed by vehicles with vehicle code : H (42%), B (10%), and K (9%). The Results of multiple linear regression analysis with t test showed that the number of vehicles and vehicle types variable partially have a significant positive effect on the use (consumption) of fuel. Adjusted R square value of 94.7% and the rest 5.3% is influenced by other factors. T-test different results indicate that there are differences in fuel consumption between types of motorcycle and cars.Keywords: Number of vehicles, Type of Vehicle, Economic Potential of Fuel Oil Usage.
Penilaian Tingkat Kesehatan Koperasi Jasa Keuangan Syariah Wanita Astiwi Indriani; Shoimatul Fitria
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.341

Abstract

This study is a study of the application of the assessment of banking health level then adopted to measure the health level of Koperasi Jasa Keuangan Syariah (KJKS) for women in Central Java. The population in this study is all financial service cooperatives in Central Java in 2012-2014. The sampling technique used was purposive sampling with a sample of 5 KJKS for women. Data obtained through secondary data in the form of RAT reports and annual reports. The analysis technique used is descriptive analysis. The results of the analysis showed that the KJKS for Women in Central Java had a composite rating of 3 (PK-3), which means that each KJKS for Women in Central Java was healthy enough and able to deal with the negative effects of changes in business conditions and other external factors.
INKLUSI KEUANGAN DAN PENYALURAN KREDIT UMKM DI JAWA TENGAH Astiwi Indriani; Prasetiono Prasetiono; Shoimatul Fitria
JURNAL STUDI MANAJEMEN ORGANISASI Vol 16, No 1 (2019)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.479 KB) | DOI: 10.14710/jsmo.v16i1.39846

Abstract

Financial inclusion is currently a concern of the world and particularly the nation of Indonesia. Financial inclusion is expected to be able to provide access to financial services to the public. Banking financial services through lending can certainly support MSMEs in running their business. This investigation expects to examine the dimensions of financial inclusion, in particular the dimension of access and use, through indicators of demographic branch penetration, geographic ATM penetration, and Credit accounts per capita on the amount of MSME credit in Central Java. The sample in this research is using total sampling method. The sample used is 35 districts and cities in Central Java in 2011-2016. Data analysis used multiple linear regression analysis and classical assumption test. The outcomes showed that the demographic ATM penetration and credit accounts per capita had a significant positive effect on MSME credit, while the geographic branch penetration variable was not in accordance with the proposed hypothesis where geographic branch penetration had a negative and insignificant effect on MSME credit.
Dynamics of Muslim Millennials in Charity Donation: A Donor-Side Perspective Firdan Thoriq Faza; Astiwi Indriani
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp352-361

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi bagaimana pengalaman donasi para donatur milenial muslim, dengan fokus utama untuk mengetahui rasionalitas donatur konsumen yang mendasari pengalaman donasi. Metode Interpretative Phenomenological Analysis (IPA) dilakukan untuk menggambarkan dinamika milenial muslim dalam memulai berdonasi, mengembangkan niat, dan mengidentifikasi alternatif penyaluran donasi. Sepuluh peserta dipilih dari Semarang, Jawa Tengah, Indonesia, menggunakan purposive-sampling dengan kriteria dan persyaratan yang telah ditentukan untuk memilih partisipan. Data wawancara dianalisis dengan menggunakan teknik deskriptif kualitatif tipe naratif. Hasil penelitian menunjukkan bahwa altruisme dan spiritualitas mendorong pemberian sumbangan. Donatur tidak mengharapkan adanya timbal balik dari penerima, pemahaman ini kemudian dimaknai sebagai altruisme. Dari perspektif agama, donasi merupakan bentuk ketaatan kepada Tuhan dengan menjalankan apa yang diperintahkan dan hanya mengharapkan balasan-Nya. Semua partisipan adalah pemeluk agama Islam, sehingga motivasi berdasarkan nilai-nilai spiritual hanya terbatas pada keyakinan satu agama dan secara umum tidak dapat mewakili banyak keyakinan. Temuan selanjutnya, ada transformasi donasi dari donasi langsung, ke lembaga donor dan yang terbaru melalui teknologi digital yang bisa menjadi fokus penelitian di masa depan. Kata Kunci: Altruisme, Perilaku Donasi, Donatur Milenial, Interpretative Phenomenology Analysis. ABSTRACT This study explores the donation experience of Muslim millennial donors, with the main focus on discovering the consumer donor rationality underlying donation experience. The Interpretative Phenomenological Analysis (IPA) method was conducted to depict the dynamics of Muslim millennials in starting a money donation, developing intention, and identifying the alternative distribution for donations. Ten participants were chosen from Semarang, Central Java, Indonesia, using purposive sampling with predetermined criteria and requirements for selecting participants. The interview data were then analyzed using a narrative type of descriptive qualitative technique. The research results show that altruism and spirituality encourage donation-making. Donors do not expect any reciprocity from the recipient; this understanding is interpreted as altruism. From a religious perspective, this is a form of the donor's obedience to God by carrying out what was ordered and only expecting the reward. All participants are adherents of Islam, so motivation based on spiritual values only focuses on the beliefs of one religion and cannot generally represent many beliefs. Further findings show a transformation of donations from direct donations to donor agencies and, most recently, through digital technology, focusing on future research. Keywords: Altruism, Donation Behavior, Millennial Donor, Interpretative Phenomenology Analysis.   REFERENCES Anik, L., Aknin, L. B., Norton, M. I., & Dunn, E. W. (2009). Feeling good about giving: The benefits (and costs) of self-interested charitable behavior. Harvard Business School Marketing Unit Working Paper, 10-012. http://dx.doi.org/10.2139/ssrn.1444831 Aufa S, F. N. (2018). Faktor-faktor yang mempengaruhi keputusan donatur dalam menyalurkan infaq via social networking site (SNS) (Studi pada masyarakat kota Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 7(1), 1-11. Bjalkebring, P., Västfjäll, D., Dickert, S., & Slovic, P. (2016). Greater emotional gain from giving in older adults: Age-related positivity bias in charitable giving. Frontiers in Psychology, 7, 1-8. https://doi.org/10.3389/fpsyg.2016.00846 Charities Aid Foundation. (2021). CAF world giving index 2021: A global pandemic special report. Retrieved from https://www.cafonline.org/docs/default-source/about-us-research/cafworldgivingindex2021_report_web2_100621.pdf Choy, K., & Schlagwein, D. (2016). Crowdsourcing for a better world: On the relation between IT affordances and donor motivations in charitable crowdfunding. Information Technology & People, 29(1), 1-33. http://dx.doi.org/10.1108/ITP-09-2014-0215 Eveland, V. B., & Crutchfield, T. N. (2007). Understanding why people do not give: Strategic funding concerns for aids-related nonprofits. International Journal of Nonprofit and Voluntary Sector Marketing, 12(1), 1–12. https://doi.org/10.1002/nvsm.7 Hua, X., Huang, Y., & Zheng, Y. (2019). Current practices, new insights, and emerging trends of financial technologies. Industrial Management & Data Systems, 119(7), 1401-1410. https://doi.org/10.1108/IMDS-08-2019-0431 Kashif, M., Jamal, K. F., & Rehman, M. A. (2018). The dynamics of zakat donation experience among Muslims: A Phenomenological Inquiry. Journal of Islamic Accounting and Business Research, 9(1), 45-58. https://doi.org/10.1108/JIABR-01-2016-0006 La Kahija, Y. F. (2017). Penelitian fenomenologis jalan memahami pengalaman hidup. Yogyakarta: Kanisius. Liu, L., Suh, A., & Wagner, C. (2018). Empathy or perceived credibility? An empirical study on individual donation behavior in charitable crowdfunding. Internet Research, 28(3), 623-651. https://doi.org/10.1108/IntR-06-2017-0240 Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat prayers’ trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4-25. https://doi.org/10.1108/17590811311314267 Muzikante, I., & Skuskovnika, D. (2018). Human value and atitudes towards money. Society, Integration, Education, 7, 174-183. http://dx.doi.org/10.17l770/sie2018vol7.3433 Neumayr, M., & Handy, F. (2017). Charitable giving: What influences donors’ choice among different causes? Voluntas: International Journal of Voluntary and Nonprofit Organizations, 30, 783-799. https://doi.org/10.1007/s11266-017-9843-3 Opoku, R.A. (2013). Examining the motivational factors behind charitable giving among young people in a prominent Islamic country. International Journal of Nonprofit and Voluntary Sector Marketing, 18(3), 172-186. https://doi.org/10.1002/nvsm.1457 Otto, P. E., & Bolle, F. (2011). Multiple facets of altruism and their influence on blood donation. Jurnal Sosio-Economics, 40(5), 558-563.  https://doi.org/10.1016/j.socec.2011.04.010 Saksa, J. (2015). An investigation of research on altruism in recent literature of the three sectors: Public, private, and non-profit. Honors Projects, 556, 1-27. Retrieved from https://scholarworks.gvsu.edu/ honorsprojects/556 Shabbir, H., Palihawadana, D., & Thwaites, D. (2007). Determining the antecedents and consequences of donor-perceived relationship quality: A dimensional qualitative research approach. Psychology and Marketing, 24(3), 271-293. https://doi.org/10.1002/mar.20161 Smith, R. W., Faro, D., & Burson, K. A. (2013). More for the many: The influence of entitavity on charitable giving. Journal of Consumer Research, 39(5), 961-976. https://doi.org/ 10.1086/666470 Stebbins, E., & Hartman, R. L. (2013). Charity brand personality: Can smaller charitable organizations leverage their brand's personality to influence giving. International Journal of Nonprofit and Voluntary Sector Marketing, 18(3), 203-215. https://doi.org/ 10.1002/nvsm.1468 Teah, M., Lwin, M., & Cheah, I. (2014). Moderating role of religious beliefs on attitudes towards charities and motivation to donate. Asia Pacific Journal of Marketing and Logistics, 26(5), 738-760. https://doi.org/10.1108/APJML-09-2014-0141 Weng, Q., & He, H. (2019). Geographic distance, income and charitable giving: Evidence from China. The Singapore Economic Review, 64(5), 1145-1169. https://doi.org/10.1142/ S0217590818500212 Wiepking,  P., & James III, R. N. (2013). Why are the oldest old less generous? Explanations for the unexpected age-related drop in charitable giving. Ageing and Society, 33, 486-510. https://doi.org/10.1017/S0144686X12000062 Yardley, L. (2007). Demonstrating validity in qualitative psychology. InJ. A. Smith (Eds.), Qualitative psychology: A practical guide to research methods (pp. 235-251). London: Sage.
PENGARUH TANGGUNG JAWAB SOSIAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER GOODS INDUSTRY Herni Puspitaningrum Yanuar Puspitaningrum; Astiwi Indriani
JURNAL STUDI MANAJEMEN ORGANISASI Vol 19, No 1 (2022)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v19i1.39847

Abstract

The aim of this study is to investigate the effect of corporate social responsibility and good corporate governance on the firm's profitability. The proxies used in this study are the CSR index for corporate social responsibility, the board of commissioners size, board of commissioners education, board of directors size, and board of directors education for good corporate governance. In addition, this study also uses company size and leverage as control variables.This research collected sample data with a purposive sampling method and found 32 companies from a total population of 63 consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2016-2019. This study used secondary data taken from the official website of the Indonesia Stock Exchange with multiple linear regression analysis methods.The results of this study indicate that there is a significant positive effect between the board of commissioners size and board of directors education on the firm's financial performance as proxied by ROA, and a significant negative effect between corporate social responsibility index, board of commissioners education, and board of directors size on the firm's financial performance.  
CAPITAL STRUCTURE PERBANKAN SYARIAH DI ASIA TENGGARA: SEBUAH PENDEKATAN EMPIRIS Astiwi Indriani; Endang Tri Widyarti; Shoimatul Fitria
Al Tijarah Vol. 3 No. 2 (2017): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i2.1594

Abstract

This research is performed in order to analyze capital structure of Islamicbanking by examining the effect of Return on Asset, Assets Structure,Current Ratio, and size to Debt Ratio in Southeast Asia during period 2012-2015. Sampling technique used is purposive sampling with criteria as follows(1) The Financial Statements are presented by Islamic Banking duringobservation period 2012-2015; (2) Having complete data which suitable forthe research; (3) Debt Ratio is positif; (4) Profitability is positif. The databased on financial report of each bank 2012-2015 and sample was acquired18 Islamic Banking. The statistic analysis that used in this research wasmultiple linear regression. The research result showed that the ROA havenegative and insignificance, Assets Structure and current ratio have negativesignificance, size have positif significance. Adjusted R square value as 0,601show that 60,1 percent variation of debt ratio can be explained by the variationof the four independent variables, while the remaining 39,9 percent isexplained by other factors.
From Heart to Heart: An Empirical-Synthesis of a Muslim’s Donation Cycle Faza, Firdan Thoriq; Indriani, Astiwi
EQUILIBRIUM Vol 10, No 2 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i2.16805

Abstract

This research contributes to the theory of giving behavior from the perspective of Islamic religiosity by describing how an individual Muslim makes donations from the initial intention, manages their finances and savings, and impacts their intrinsic satisfaction and religious beliefs. Descriptive qualitative research was conducted with case studies to describe the dynamics of a series of decisions made by individuals based on their experience of giving donations. The analytical methodology uses a descriptive qualitative narrative type technique taken from in-depth interviews until the data sample is saturated by respondents in Semarang, Indonesia. Twelve respondents were selected based on their experience in donating, the amount of the donation and the variation in their ages. The study results show that individuals who have religious awareness will have a strong desire to help other people or their community because they comply with religious observance guidelines. In addition, donations are helpful because they can provide an experience of gratitude, intrinsic satifaction, creating a sense of security from evil to have a continuous donation cycle. This research produces a synthesis in a cycle model between religiosity, donation, and intrinsic satisfaction.
Penentu-Penentu Struktur Modal Perusahaan yang Sahamnya Masuk Jakarta Islamic Index Indriani, Astiwi; Tri Widyarti, Endang
JDM (Jurnal Dinamika Manajemen) Vol 4, No 1 (2013): March 2013
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v4i1.2424

Abstract

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi struktur modal (Debt to Equity Ratio/DER) perusahaan yang sahamnya aktif dalam Jakarta Islamic Index periode tahun 2003-2005, dengan menggunakan variabel pertumbuhan penjualan, pertumbuhan aset, Return on Asset (ROA), ukuran perusahaan serta likuiditas. Penentuan struktur modal perusahaan yang efeknya masuk kategori efek syariah merupakan kebijakan yang diambil manajemen untuk memperoleh sumber dana yang dapat digunakan perusahaan secara maksimal dengan memenuhi ketentuan syariah. Dengan purposive sampling didapatkan sampel sebanyak 11 perusahaan. Hasil regresi menunjukkan bahwa ROA berpengaruh negatif, dan ukuran perusahaan (size firm)  berpengaruh positif terhadap DER.This study investigates the factors that influence capital structure i.e. debt to equity ratio (DER). Sales growth, asets growth, Return on Aset (ROA), firm size and liquidity are used as independent variable The determination of capital structure is management policy to obtain  funds that can be used optimally. Syaria stocks have certain capital structure rule. Sample of this study is active stocks in Jakarta Islamic  Index traded in the period of 2003-2005. Using purposive sampling, 11 stocks are included as sample. The result shows that Return on Aset effect negatively and firm size has positive influence on Debt Equity Ratio.
Co-Authors Amir, Muhammad Ahkamul Apsara, Rama Hadi Aulia Nazala Ramadhani, Aulia Nazala Dessy Widyawati Dewi P, Intan Endang Tri Widyarti Endang Tri Widyarti, Endang Tri Faza, Firdan Thoriq Firdan Thoriq Faza Gumilarty, Gittrys Ratu Mashita Herni Puspitaningrum Yanuar Puspitaningrum Hesti Kustanti, Hesti Irfan Aryawan Lestari, Tri Puji Nurulita Triwidayanti, Nurulita Prasetiono Prasetiono Pujiadi, Bagus Wahyu Rike Yudiawati, Rike Rizqi Pramanda, Fauzian Setiawan, Ulin Nuha Aji Shoimatul Fitriana