Garuda - Garba Rujukan Digital

PENGARUH DIVIDEN PAYOUT RATIO, KEPEMILIKANINSTITUSIONAL, PROFITABILITAS, STRUKTUR ASET DAN FIRM SIZE TERHADAPKEPUTUSAN PENDANAAN Ida Suriana; Dian Saripujiana
Jurnal Bisnis dan Kewirausahaan Vol 11 No 1 Maret (2015): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.644 KB)

Penelitian ini menganalisis keputusan perusahaan tentang komposisi utang. Keputusan perusahaan tentang komposisi utang merupakan bagian penting perusahaan karena berhubungan dengan operasi. Tujuan penelitian ini menjelaskan dampak devidend payout ratio (DPR), kepemilikan institusional, profitabilitas, struktur aset dan ukuran perusahaan terhadap kebijakan utang perusahaan. Sampel penelitian ini terdiri dari 22 perusahaan non keuangan pada Bursa Efek Indonesia periode 2010 sampai 2013. Penelitian ini menggunakan regresi linear berganda untuk menguji hipotesis. Hasil penelitan ini menunjukkan bahwa variabel kepemilikan institusional, profitabilitas, dan struktur aset signifikan mempengaruhi kebijakan utang perusahaan dan mendukung hipotesis.

Survei Minat Studi Jurusan Akuntansi dan Kebutuhan Tenaga Kerja Akuntansi di Kalimantan Timur Dahyang Ika Leni Wijayani; Dian Saripujiana
Jurnal Bisnis dan Kewirausahaan Vol 16 No 3 (2020): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v16i3.2056

Penelitian ini bertujuan untuk menganalisi seberapa besar minat studi siswa SMA/SMK/MA terhadap Program Studi Akuntansi dan juga melihat besarnya kebutuhan tenaga akuntan di lingkup Kalimantan Timur. Populasi dalam penelitian ini adalah siswa kelas XII SMA/SMK/MA dan perusahaan di Kota Balikpapan, Kota Samarinda, Kabupaten Kutai Kartanegara, Kabupaten Penajam Paser Utara dan Kota Bontang. Metode penelitian yang digunakan adalah metode deskriptif melalui survei dengan pendekatan cross sectional. Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram lingkaran. Dari 373 sampel siswa, sebanyak 30% memiliki minat studi pada D4 Akuntansi Perpajakan, sedangkan dari 50 responden perusahaan, 94% responden memiliki departemen khusus untuk akuntansi dan atau keuangan, serta sebesar 90% membutuhkan lulusan akuntansi untuk ditempatkan pada Departemen Akuntansi/Keuangan.

Modal Intelektual, Budaya Perusahaan dan Kinerja Keuangan pada Sektor Perbankan Indonesia Dahyang Ika Leni Wijayani; Aditya Achmad Rakim; Dian Saripujiana; Hasto Finanto
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 3, No 1 (2019): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v3i1.553

This study examines whether intellectual capital and corporate culture affects financial performance in Indonesia. Data are drawn form 34 sample of publicly bank that listed in Indonesia Stock Exchange (IDX). Intellectual capital using VAIC method and the four type of corporate culture (collaboration oriented/COL, control oriented/CON, competition oriented/COM, dan creation oriented) using ATLAS.ti following the bag of words by Fiordelisi & Ricci (2014). We find evidence that intellectual capital, collaboration oriented - culture (COL), creation – oriented culture (CRE) are positevely related to financial performance. Competition – oriented culture (COM) is negatively related to financial performance, while the last type of corporate culture: control – oriented culture (CON) is not relayed to financial performance.

INTEGRATING ESG METRICS INTO TRADITIONAL ACCOUNTING SYSTEMS: A FRAMEWORK FOR FUTURE PRACTICE Ia Kurnia; Ari Purwanti; Loso Judijanto; Aspiati A. Samiun; Dian Saripujiana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12381

The integration of Environmental, Social, and Governance (ESG) metrics into traditional accounting systems has emerged as a critical area of focus for modern businesses aiming to balance financial performance with sustainable and ethical practices. This paper provides a comprehensive literature review on the evolution of ESG metrics and their relevance in accounting frameworks. Through the analysis of recent studies, it explores the challenges and opportunities associated with incorporating ESG factors into conventional accounting systems, including the impact on financial reporting, stakeholder engagement, and regulatory compliance. The review highlights key frameworks that have been proposed for integrating ESG into financial disclosures, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Furthermore, it examines how ESG integration can enhance corporate transparency, improve risk management, and align with long-term strategic goals. The paper concludes by proposing a framework for the future practice of ESG integration in accounting, outlining key areas for further research and development.

Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup) Irdawati Irdawati; Francisca Olivine Wardiyanti; Rumia Simanullang; Dian Saripujiana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1232

Startup sebagai bentuk usaha yang baru berdiri dan masih mencari model bisnis yang stabil, membutuhkan proses pelaporan keuangan yang efisien dan akurat untuk menunjang keberlanjutan operasional dan menarik minat investor. Tujuan penelitian ini untuk menganalisis Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup). Penelitian ini menggunakan pendekatan tinjauan pustaka (library research), yaitu metode pengumpulan data yang bersumber dari berbagai literatur ilmiah yang relevan dengan topik penelitian. Pendekatan ini digunakan untuk mengkaji secara mendalam teori, konsep, hasil penelitian terdahulu, serta perkembangan teknologi akuntansi digital dan implikasinya terhadap efisiensi pelaporan keuangan, khususnya dalam konteks perusahaan rintisan (startup). Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa adopsi teknologi akuntansi digital memberikan dampak positif yang signifikan terhadap efisiensi pelaporan keuangan pada perusahaan rintisan (startup).

The Role Of Digital Wallet Transactions In Corporate Cash Flow Reporting Francisca Olivine Wardiyanti; Dian Saripujiana; Indah Zakiyah; Verawaty Verawaty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10911

This study aims to analyze the role of digital wallet transactions in corporate cash flow reporting using a literature review approach. The rapid development of financial technology (fintech) has transformed transaction mechanisms, with digital wallets emerging as a dominant payment method in modern business practices. However, this transformation presents challenges to traditional accounting frameworks, particularly in the recognition, classification, and reporting of cash flows. This research employs a qualitative method through a systematic literature review of relevant academic journals, professional reports, and accounting standards. The data are analyzed using content analysis techniques to identify key themes, including the characteristics of digital wallet transactions, classification issues, impacts on financial transparency, auditing challenges, and regulatory gaps. The findings indicate that digital wallet transactions differ significantly from conventional cash transactions due to their real-time processing, involvement of third-party intermediaries, and platform-based fund management. These characteristics create ambiguity in determining whether such transactions should be classified as cash, cash equivalents, or other financial assets. Additionally, while digital wallets enhance real-time financial monitoring and decision-making, they also introduce complexities in accounting systems, internal controls, and auditing processes. The study concludes that the increasing adoption of digital wallets necessitates the adaptation of accounting standards and practices. Clear and consistent regulatory guidance is required to ensure the transparency, reliability, and comparability of cash flow reporting. This research contributes to the literature by bridging the gap between fintech developments and financial reporting practices, offering insights for academics, practitioners, and regulators in addressing the challenges of digital financial transactions.

The Role Of Digital Wallet Transactions In Corporate Cash Flow Reporting Francisca Olivine Wardiyanti; Dian Saripujiana; Indah Zakiyah; Verawaty Verawaty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10911

This study aims to analyze the role of digital wallet transactions in corporate cash flow reporting using a literature review approach. The rapid development of financial technology (fintech) has transformed transaction mechanisms, with digital wallets emerging as a dominant payment method in modern business practices. However, this transformation presents challenges to traditional accounting frameworks, particularly in the recognition, classification, and reporting of cash flows. This research employs a qualitative method through a systematic literature review of relevant academic journals, professional reports, and accounting standards. The data are analyzed using content analysis techniques to identify key themes, including the characteristics of digital wallet transactions, classification issues, impacts on financial transparency, auditing challenges, and regulatory gaps. The findings indicate that digital wallet transactions differ significantly from conventional cash transactions due to their real-time processing, involvement of third-party intermediaries, and platform-based fund management. These characteristics create ambiguity in determining whether such transactions should be classified as cash, cash equivalents, or other financial assets. Additionally, while digital wallets enhance real-time financial monitoring and decision-making, they also introduce complexities in accounting systems, internal controls, and auditing processes. The study concludes that the increasing adoption of digital wallets necessitates the adaptation of accounting standards and practices. Clear and consistent regulatory guidance is required to ensure the transparency, reliability, and comparability of cash flow reporting. This research contributes to the literature by bridging the gap between fintech developments and financial reporting practices, offering insights for academics, practitioners, and regulators in addressing the challenges of digital financial transactions.

The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital Rizki Istiawati Sunaryo; Dian Saripujiana
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1117

This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the voluntary disclosure caused the lower of the cost of equity capital and (4) the higher of the market value of equity caused the lower of the cost of equity capital. This research was conducted in the manufacturing companies sector listed on Indonesian Stock Exchange (IDX) in 2012-2014. This study used a purposive sampling method for getting sample. The data were analyzed using Multiple Linear Regression Analysis with one-tailed test with SPSS 22.0 program. The results show that market value of equity were statistically supported or hypothesis accepted. While the information asymmetry, earning management and voluntary disclosure were not statistically supported, although the information asymmetry had a significant effect but the hypothesized results were different so the hypothesis remains rejected.

Pemberdayaan Potensi Lokal melalui Edukasi Profesi (Sumber Daya Manusia) dan Bahasa Asing pada Sekolah Dasar Negeri 031 Desa Sidorejo Penajam Paser Utara Dian Saripujiana; Amelia Ayu Syafitri; Widya Rahma Sarita
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 2 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i2.10977

This community service program was implemented with the aim of optimizing the local potential of Sidorejo Village through professional education activities as a form of human resource development, as well as foreign language learning for students of State Elementary School 031 Sidorejo Village, Penajam Paser Utara Regency. The main problems identified were the limited knowledge of students regarding local potential in their surrounding environment and the low mastery of contextual basic English vocabulary. The implementation of the program used an educational, participatory, and contextual approach through the utilization of interactive visual media, socialization activities, and direct mentoring for students. The materials provided included the introduction of various local professions, the instillation of basic leadership values, and the learning of simple vocabulary and sentences in English. The results of the program indicated an improvement in students' understanding of local professions, increased awareness of village potential, and the growth of students’ confidence in using basic English. This program is expected to become an alternative contextual learning model to support early human resource development based on local potential.

Pelatihan Pengolahan Akuntansi Sederhana di UMKM Kripik Tempe XYZ Balikpapan Utara Dian Saripujiana
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 3 (2025): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i2.2172

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search