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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Prameswari, Fanniya Dyah; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.523 KB)

Abstract

This study is aimed to investigate the relationship between the characteristics of the audit committee and external auditors on the disclosure of intellectual capital. Intellectual capital disclosure (ICDI) variable is measured by using the 61 checklists in 3 formats namely tables, images and numeric. The populations in this study are the companies that are listed on the Indonesia Stock Exchange (IDX) in 2012. Total research sample is 100 companies that are selected by proportionate stratified random sampling method. This research analyzes the company's annual report using the method of content analysis. Data analysis is tested by the test of classical assumptions, test of hypothesis, and multiple linear regression analysismethod.The results of this research indicate that frequency meeting of audit committee are positively significant effect on intellectual capital disclosure.While, the financial expertise of the audit committee, the external auditor’ specialization and the quality of external auditors have no significant on intellectual capital disclosure.
Analisis Manajemen Modal Kerja PT. Sri Rejeki Isman Tbk Periode Tahun 2016-2018 Fanniya Dyah Prameswari; Suhaji Suhaji; Lita Apriani Rustian
Jurnal Ilmiah Aset Vol 24 No 1 (2022): Jurnal ASET Volume 24 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.24.1.197

Abstract

As a company that produces textiles, PT. Sri Rejeki Isman, Tbk, has working capital that must be managed efficiently. To find out how to manage working capital, this study uses activity ratio as an indication that working capital has been managed properly or not. Based on the calculation of several types of activity ratio, the management of working capital management of PT Sri Rejeki Isman Tbk is still quite efficient. In the measurement of working capital turnover, the company’s average working capital turnover is greater than the industry standard average. For the total asset turnover ratio, the company experiences a low rating compared to the average textile industry standard in Indonesia. As for the assessment of the ratio of inventory turnover and account receivable turnover, the company is able to manage its inventory and receivables quite well.
Peningkatan Pengetahuan Dan Kemampuan Manajemen Stres: Sebuah Pendekatan Penyuluhan Dan Evaluasi Galih Panjalu Pramono; Fanniya Dyah Prameswari
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 2 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i2.240

Abstract

The Alumni Association is an organization in Semarang City, Central Java, which consists of graduates of SMA N Semarang with various backgrounds and work sectors. In the context of human resource management, members face pressure and stress that may interfere with their productivity and well-being, due to limited knowledge in managing work stress. Counseling on work stress management was successfully carried out with the participation of 30 participants, which increased their understanding significantly. Even though there are obstacles such as limited time and differences in participant backgrounds, this activity succeeded in improving their skills in managing stress in the workplace, and it is hoped that similar activities can be carried out regularly to continue to improve the quality of life and productivity of alumni members and their employees
Analysis of factors influencing intention to reuse telemedicine applications after the covid-19 pandemic Manurung, Mona Tiorina; Prameswari, Fanniya Dyah
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5339

Abstract

Telemedicine applications in Indonesia have developed rapidly since the COVID-19 pandemic. Telemedicine itself is considered an alternative solution for equal distribution of health services in Indonesia which will continue to grow even after the COVID-19 pandemic is over. However, the use of telemedicine applications is not free from several challenges. Some community groups do not trust the security of patient data and the privacy rights of telemedicine application users. Other community groups also doubt the certification of doctors who provide health consultations or the effectiveness of online examinations. This research wants to find out whether ease of use of the application, trust, and customer satisfaction have a significant effect on the intention to reuse the telemedicine application in the long term. This research uses a descriptive quantitative. The population in this study were users of telemedicine applications in Indonesia. The sampling technique uses a purposive sampling method, namely sampling is carried out by selecting subjects based on specific criteria, namely respondents who have used the telemedicine application at least once and are over 17 years old. The data collection technique used a questionnaire distributed via Googleform to 229 respondents. Data analysis used multiple linear regression analysis and hypothesis testing with SPSS 16 software. The results of this research showed that perceived ease of use, trust, and customer satisfaction had a significant effect on the intention to reuse. The intention to reuse variable is influenced by perceived ease of use, trust, and customer satisfaction by 47.2%.
Pendampingan Pengelolaan Keuangan dan Manajemen Usaha pada Bisnis Albania Coffe & Resto Fanniya Dyah Prameswari; Mona Tiorina Manurung; Galih Panjalu Pramono; Erika Desyyanti
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 1 (2025): Januari : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyaraka
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i1.1046

Abstract

Knowledge related to finance and management in running a business is very important. This is the basis for managing a business so that it can survive in an era of developments and increasing business competition. Culinary businesses, such as Albania Coffee & Resto, often face challenges in managing finances and running operations. The purpose of this activity is to provide financial and business management assistance to the Albania Coffee & Resto business located in the Limbangan-Boja area, Kendal Regency, Central Java. This community service provides a real contribution in increasing the capacity of micro, small, and medium enterprises (MSMEs) in the culinary field. By equipping the owners of Albania Coffee & Resto with the knowledge and skills needed, it is hoped that they can increase the competitiveness of their businesses and contribute to local economic growth.
A study of factors affecting the entrepreneurial interest of Widya Husada Semarang University Students Manurung, Mona Tiorina; Prameswari, Fanniya Dyah
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.387

Abstract

Entrepreneurship plays a strategic role in shaping the economic development of a country, especially through its contribution in creating job opportunities and absorbing the workforce. However, only a small number of university graduates show interest and courage to start their own business and manage it independently. This study aims to analyze the influence of entrepreneurship education received by students, most of whom come from a health-related academic background during their studies at Widya Husada Semarang University (UWHS) along with entrepreneurial motivation, family environment, and income expectations on their interest in becoming entrepreneurs after graduation. This research uses a descriptive quantitative approach with an explanatory research design. The study included 90 undergraduate participants from UWHS, spanning the 2019 to 2021 academic years, all of whom had finished the entrepreneurship curriculum. Statistical evaluation was performed through SPSS, employing multiple linear regression analysis alongside hypothesis assessment. The results indicate that exposure to entrepreneurial training, intrinsic drive, and anticipated financial gains significantly and favorably influence students' inclination toward entrepreneurship. Conversely, familial surroundings demonstrate an adverse yet statistically negligible impact. Collectively, these predictors account for 76.9% of fluctuations in entrepreneurial aspirations, with external variables beyond the study’s scope contributing to the residual 23.1%. These results can serve as a basis for developing campus policies related to the integration of entrepreneurship curriculum that is responsive to the background of health science students. This study also contributes to the literature on the development of entrepreneurial interest in health-focused higher education institutions in Indonesia.
Pendampingan Pembuatan Strategi SWOT untuk Pengembangan Bisnis Albania Coffee & Resto Mona Tiorina Manurung; Fanniya Dyah Prameswari
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2584

Abstract

To remain competitive and achieve sustainable growth, business actors must formulate appropriate strategies that align with their business type and potential. One effective strategic approach is SWOT analysis, which assesses a business’s strengths, weaknesses, opportunities, and threats. Albania Coffee & Resto faces challenges in analyzing internal and external factors, making it unprepared both managerially and operationally to handle surges in customer volume. This has led to a decline in service quality, as reflected in customer complaints and negative reviews on Google Review. This Community Service Program was conducted through training in SWOT analysis and assistance in formulating strategies based on the resulting SWOT diagram. Based on the IFAS and EFAS matrices, Albania Coffee & Resto is positioned in Quadrant I, indicating that an aggressive (SO) strategy is the most suitable approach. A satisfaction questionnaire showed increased partner understanding in systematically developing long-term business strategies.
Penguatan Kapasitas Diri Pekerja Migran Indonesia di Taiwan Melalui Edukasi Manajemen Stres, Adaptasi, dan Motivasi Galih Panjalu Pramono; Dyah Purwaningrum; Mona Tiorina Manurung; Nurhidaya R; Nenden Nur Annisa; Fanniya Dyah Prameswari
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.5041

Abstract

This community service activity was carried out to improve the psychosocial capacity of Indonesian Migrant Workers (PMI) in Taiwan through online education that focuses on work stress management, adaptability, and achievement motivation. The activity was carried out in collaboration with the GANAS Community Taiwan and was attended by 35 participants who are members of the community. The implementation was carried out online using Zoom Meeting, with three webinar sessions, each discussing one main topic. Evaluation was carried out to measure the increase in participants' understanding of the material presented. The results of the activity showed a fairly good increase in understanding for the topics of stress management, work adaptation, and achievement motivation. Participants also provided positive feedback on the delivery method and the relevance of the material to the situations they experienced. This activity shows that a webinar-based educational approach can be an effective strategy in increasing PMI's knowledge and awareness of the psychosocial issues they face in the country of placement. Follow-up in the form of similar activities periodically is needed to strengthen the impact and reach more migrant worker communities in the future.