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PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP REPUTASI DAN KINERJA KEUANGAN PERUSAHAAN: Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Indeks Tahun 2012 – 2014 Nisa, Fauzizah Nasyirotun; Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.153 KB) | DOI: 10.36694/jimat.v8i2.143

Abstract

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL DAN EKSTERNAL Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.799 KB) | DOI: 10.36694/jimat.v9i1.152

Abstract

This study examines ethical orientation, professional commitment, audit experience, job satisfaction and motivation on the quality of auditor work. The research data was obtained from internal and external auditorsin Semarang. Sampling was done by convenience sampling method, conducted in Hananta Budianto & Rekan KAP and two private companies namely Ernst & Young and Formula Land, and PT. Pertamina as BUMN. The auditor group examined included both internal and external auditors. The results show ethical orientation, professional commitment, audit experience, job satisfaction and motivation have a positive effect on thequality of auditor work. Auditor job satisfaction has the greatest influence on the quality of the Auditor's work. Auditor satisfaction can also increase if work can be completed on time, work-related compensation, and a supportive work environment. The results of this study can motivate interested parties to be able to give awards for certain achievements and opportunities for a better career as an auditor professionalism.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR Sumiyanti, Tri; Kurniasari, Dian; Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.77 KB) | DOI: 10.36694/jimat.v12i2.344

Abstract

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.
Analisis Struktur Terbaik Neural Network dengan Algoritma Backpropagation dalam Memprediksi Indeks Kandungan Sulfida (SO2) di Ibu Kota Jakarta Kurniasari, Dian; Rafdiono, M Naufal Ammar; Warsono, Warsono
JUSTIN (Jurnal Sistem dan Teknologi Informasi) Vol 12, No 2 (2024)
Publisher : Jurusan Informatika Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/justin.v12i2.76166

Abstract

Polusi udara merupakan masalah lingkungan yang umum terjadi di kota-kota besar di tanah air, tidak terkecuali Ibu Kota Jakarta. Tingginya jumlah penduduk di Jakarta menyebabkan konsentrasi polusi udara semakin tinggi karena peningkatan jumlah kendaraan. Kondisi ini diperburuk dengan banyaknya limbah yang dihasilkan oleh pabrik dari berbagai industri. Sulfida (SO2) merupakan salah satu polutan dengan konsentrasi tertinggi di Jakarta dengan total beban emisi sebesar 19.7 kton. Oleh karena itu, prediksi indeks kandungan SO2, merupakan isu penelitian yang penting karena zat SO2 dapat berdampak terhadap berbagai faktor, seperti lingkungan, pertanian, dan kesehatan. Tujuan dari penelitian ini adalah menemukan model terbaik dalam melakukan prediksi SO2 di Jakarta menggunakan Artificial Neural Network (ANN). Jenis algoritma ANN yang digunakan adalah backpropagation. Lebih lanjut, model prediksi dibangun dan dibandingkan berdasarkan tiga fungsi aktivasi dan skema pembagian data yang berbeda untuk memperoleh struktur atau arsitektur model ideal dengan tujuan mengoptimalkan hasil prediksi. Model dievaluasi menggunakan nilai Mean   Absolute Percentage Error (MAPE) terkecil. Hasil penelitian menunjukkan bahwa model terbaik untuk prediksi indeks kandungan SO2 adalah model yang menerapkan fungsi aktivasi Tanh dengan skema pembagian data 90% data pelatihan dan 10% data pengujian. Model tersebut memperoleh nilai MAPE sebesar 15.87412%, dan akurasi sebesar 84.12588%. Hal ini mengindikasikan bahwa model memiliki tingkat akurasi yang cukup baik dalam memprediksi indeks kandungan SO2 di Ibu Kota Jakarta dan dapat dijadikan sebagai pendekatan alternatif dalam meningkatkan efektivitas pengendalian SO2.
Comparative analysis of deep Siamese models for medical reports text similarity Kurniasari, Dian; Usman, Mustofa; Warsono, Warsono; Lumbanraja, Favorisen Rosyking
International Journal of Electrical and Computer Engineering (IJECE) Vol 14, No 6: December 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v14i6.pp6969-6980

Abstract

Even though medical reports have been digitized, they are generally text data and have not been used optimally. Extracting information from these reports is challenging due to their high volume and unstructured nature. Analyzing the extraction of relevant and high-quality information can be achieved by measuring semantic textual similarity (STS). Consequently, the primary aim of this study is to develop and evaluate the performance of four models: Siamese Manhattan convolution neural network (CNN), Siamese Manhattan long short-term memory (LSTM), Siamese Manhattan hybrid CNN-LSTM, and Siamese Manhattan hybrid LSTM-CNN, in determining STS between sentence pairs in medical reports. Performance comparisons were conducted using Cosine Similarity and word mover's distance (WMD) methods. The results indicate that the Siamese Manhattan hybrid LSTM-CNN model outperforms the other models, with a similarity score of 1 for each sentence pair, signifying identical semantic meaning.
Workshop Pembuatan Media Pembelajaran dan Pengolahan Nilai bagi Guru SMK Nurul Huda Pringsewu Widiarti; Asmiati; Kurniasari, Dian; Notiragayu; Warsono; Okzarima, Wenty; Suciati, Indah
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 6 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Juni 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i6.1315

Abstract

Sekolah Menengah Kejuruan (SMK) Swasta Nurul Huda Pringsewu memiliki empat jurusan, yaitu Asisten Perawat, Farmasi, Multimedia, dan Teknik Kendaraan Ringan dengan jumlah peserta didik sebanyak 205 Siswa dan guru sebanyak 30 orang. Berdasarkan data yang diperoleh hanya sekitar  28% lulusan SMKS Nurul Huda Pringsewu yang melanjutkan pendidikannya ke PT. Dengan demikian diperlukan adanya pembinaan terintegrasi untuk meningkatkan keinginan para siswa melanjutkan pendidikan ke PT.  Pengabdian ini menitik beratkan pada pembinaan komprehensif guru. Pembinaan guru meliputi pelatihan pembuatan media pembelajaran menggunakan Canva dan pengolahan nilai menggunakan Microsoft Excel. Kegiatan pengabdian ini mendapat sambutan  dan hasil yang baik dari para guru di SMK Swasta Nurul Huda Pringsewu. Berdasarkan hasil analisis statistik dengan menggunakan Uji T (T Test) menggunakan R Studio diperoleh bahwa nilai pre-test sebelum dilakukan workshop berbeda sangat signifikan dengan nilai post-test setelah dilakukan workshop.
Application of the Artificial Neural Network Algorithm to Predict the Realization of the Duty Tax on the Name of Motor Vehicles in Lampung Province Kurniasari, Dian; Ramadhani, Putri Salsabila; Wamiliana, Wamiliana; Warsono, Warsono
Indonesian Journal of Artificial Intelligence and Data Mining Vol 7, No 2 (2024): September 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ijaidm.v7i2.29456

Abstract

Regional taxes, specifically the Motor Vehicle Name Return Tax (BBNKB), provide the primary source of revenue for regions from the several forms of taxes. The BBNKB tax is crucial in funding government and regional development due to its significant annual growth, encompassing four-wheeled and two-wheeled vehicles. Furthermore, the BBNKB tax catalyzes regional economic expansion and significantly contributes to the government's income. Hence, predicting and forecasting the BBNKB Tax in Lampung Province is necessary to monitor future tax rate fluctuations. That will enable the government to devise innovative tax payment systems and establish tax revenue targets. This study utilizes the Artificial Neural Network (ANN) methodology, using many approaches for distributing training and testing data to forecast. In addition, we utilize hyper-tuning on several factors to obtain the most favourable configurations. The ideal model achieved has a training data allocation of 80% and a testing data allocation of 20%. It was trained for 50 epochs and used a batch size of 16. The model has exceptional predictability, attaining an accuracy rating of 96.51%. Additionally, it showcases a low Root Mean Square Error (RMSE) of 0.246 and a minimal Mean Absolute Percentage Error (MAPE) score of 3.48%. Therefore, it is appropriate to predict the next two-year term. As a result, the forecast for the amount of tax collected from motor vehicle name returns in Lampung has fluctuated.
PENGARUH CASH HOLDING, PROFITABILITAS, REPUTASI AUDITOR DAN KOMPONEN GOOD CORPORATE GOVERNANCE TERHADAP PERATAAN LABA: Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016 Napitupulu, Joni; Nugroho, Prihasantyo Siswo; Kurniasari, Dian
PRIMA EKONOMIKA Vol. 9 No. 2 (2018): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.353 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh memegang uang tunai,profitabilitas, reputasi auditor dan komponen tata kelola perusahaan yang diproksidengan dewan komisaris independen, kepemilikan manajerial, kepemilikaninstitusional dan komite audit untuk meratakan laba pada perusahaan manufaktur.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BursaEfek Indonesia sebanyak 62 perusahaan untuk periode 2013-2016. Pengujianhipotesis menggunakan model analisis regresi logistik untuk menguji pengaruhholding tunai, profitabilitas, reputasi auditor, dewan komisaris independen,kepemilikan manajerial, kepemilikan institusional dan komite audit terhadap perataanlaba. Perusahaan yang menggunakan perataan laba diukur menggunakan indekseckel. Hasil uji dari tujuh variabel independen menggunakan regresi logistikmenunjukkan bahwa memegang uang tunai memiliki pengaruh positif yang signifikan terhadap perataan laba, kepemilikan institusional memiliki efek negatif yangsignifikan terhadap perataan laba, sedangkan reputasi auditor, dewan komisarisindependen, kepemilikan manajerial dan komite audit tidak memiliki efek padaperataan laba.
On the Characteristic Function of the Four-Parameter Generalized Beta of the Second Kind (GB2) Distribution and Its Approximation to the Singh-Maddala, Dagum, and Fisk Distributions Warsono; Kurniasari, Dian
Science and Technology Indonesia Vol. 10 No. 1 (2025): January
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2025.10.1.201-211

Abstract

Researchers have thoroughly investigated generalized distributions due to their inherent flexibility, which allows them to include several well-known distributions as special cases. Among these, the four parameter Generalized Beta of the Second Kind (GB2) distribution stands out as one of the most versatile frameworks in probability theory. Despite its broad applications, the GB2 distribution’s characteristic function, a critical tool in probability and statistical analysis, lacks a closed-form solution in the existing literature. This study pursues two primary objectives: first, to derive the characteristic function and the kth moment of the GB2 distribution, and second, to demonstrate how the GB2 distribution can serve as a close approximation to the Singh-Maddala, Dagum, and Fisk distributions using its characteristic function and kth moment. These derivations and approximations rely on gamma and beta functions, supplemented by the Maclaurin series expansion.
Modeling Vector Error Correction with Exogeneous (VECMX) Variable for Analyzing Nonstationary Variable Energy Used and Gross Domestic Product (GDP) Usman, Mustofa; Wamiliana; Russel, Edwin; Kurniasari, Dian; Widiarti; Elfaki, Faiz A.M
Science and Technology Indonesia Vol. 10 No. 1 (2025): January
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2025.10.1.283-293

Abstract

Analysis of energy used, GDP and population has been carried out in many countries and has become a topic of interest for many researchers and governments. This is because energy used is an important factor for society and industry in a country. In this study, the modeling of the relationship between energy used, GDP and population as an exogenous variable for the cases of Indonesia from 1967-2023 will be discussed. The energy used and GDP data are nonstationary with order one, I(1), and there is cointegration between energy used and GDP. Therefore, the model which will be used is the Vector Error Correction Model with Exogenous variable (VECMX) with population as the exogenous variable. From the results of analysis, the best model is VECMX(3,1) with cointegration rank R=1. Based on this model, the pattern of the relationship among the three variables, Granger-causality between energy used and GDP, exogenous impact on energy used and GDP, and forecasting for the next 10 years will be discussed.