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PENGARUH PARTISIPASI TERHADAP EFEKTIFITAS STSTEM INFORMASI DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL PEMODERASI Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2005.11.111

Abstract

lnformation system will never run cource, but requires support from thte users participation. The users participation in the development of the informotion systems expected can give the efectivity -from information system that is reflected on the users satisfaction. This study does not only examine the relationship between the users participation and the users satisfoction in the development of the information system, but also enhancing the job experience as moderating variable. The objective of this study is to find empirical evidence whether the job experience give a significant impact to the moderating variable in the relationship between the users participation and the users satisfaction in the development of the information system. The analysis indicated that the job experience statistically influenced the relationship between the users porticipation and the users satisfaction in the development of the informationsystemKeywords : The users participation, The users satisfaction, The job experience.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AKUNTAN Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.140

Abstract

The aim of this research is to find empirically the influence of workfamily con/lict, organizational culture, organizational commitment, ond leadership on accountant work satisfaction.'The respondents on this reseorch are drawn from all public occountant and accounting lecturer in Yogtakmta. The results show work family conflict and organizational culture does not influence accountant work satisfaction, however organizational commitment and leadership inJluence accountant work satisfactionKeywords : Work-family conflict, comitment, leadership, accotmtant
PENGARUH GENDER TERHADAP PERBEDAAN SPESTFIC VALUES PADA MAHASISWA AKUNTANSI Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.32.135

Abstract

Ihe problans concerning to the ethics in auditing profession is closely related to ihe values of the individuals involving in the profession. The study aims at finding empirical eyidences whiher *eie * the differau in tlrc specific vahrcs of the female and male students of accounting. Lhe results of the analysis of independent sample t-test indicate that there is the difference in specific values between the female and nale sAdq* of accumting. In other words, the gender gives impact tothe difiaance in the specific values of the male students of accounting. hrths ualysis hdicates ttut in fact the difference in the specific values is cansed by tlre presenge of the impact of gender on the aesthetic values, while fudividual, social and theoretical values between the fe- ,nale md male studqrts of accounting are the same or do not have any inryt ot the individual, social anitheoretical values.Keyryods : Yalues, Gender, Stadenrts of Accounting, Auditing.
FAKTOR TEKNOLOGI YANG MEMPENGARUHI KINERJA DOSEN DAN KARYAWAN UKDW Sunarti Sunarti; Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.51.151

Abstract

Penelitian tentang fbktor teknologi yang mempengaruhi kinerja dosen dan karyawan Universitas Kristen Duta Wacana (UKD\[I) ini bertujuan untuk mengetahui secara empiris pengaruh faktor-faktor teknologi sistem informasi baru, kepercayaanterhadapteknologi sistem informasi baru, dan fasilitas yang ada di ruang kerja terhadap kinerja dosen dan karyawan di LJKDW. Hasil penelitian diperoleh kesimpulan bahwa teknrclogi sistem informasi barq kepercayaan terhadap teknologi sistem informasibaru, dan fasilitas yang ada di ruang kerja menunjukkan pengaruh yang signifikan terhadap kinerja dosen dan karyawan UKDW.Kata kunci: teknologi, kepercayaan, fasilitas, kinerja.
The Impact of The Participation and The Satisfaction of Users in The Development of The Information System with The Complexity of System and The Strucure of Organization as Moderatinbg Variables Dian Indri Purnamasari; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.148

Abstract

This study extents the research conducted by McKeen et. al (1994) by re-examining the relationship between the participation of users and the their satisfaction in the development of information system. The complexity of system will be used as a moderating variable in that research. This research will also add organization structure as a moderating variable that has not been used in the relationship between the participation of users and their satisfaction in the development of the information system.Given the response rate of 19%, the analysis indicated that the complexity of system statistically influenced the relationship between the participation of users and the satisfaction of them. The stronger was the influence, the higher the complexity of the system was. The organization structure statistically did not influence the relationship between the participation of users and the satisfaction of them. The interaction between the participation of users and the organization structure was not significant and hence it could not be included that the influence was increasingly high when the organization used the decentralized structure.
PENGARUH AUDIT TENURE, FEE AUDIT, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT : THE EFFECT OF AUDIT TENURE, AUDIT FEE, AUDIT COMMITTEE, AND COMPANY SIZE ON AUDIT QUALITY Setya Aji Pamungkas; Dian Indri Purnamasari; Windyastuti Windyastuti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.166-175

Abstract

This study aims to examine the influence of audit tenure, audit fees, audit committee, and company size on audit quality. The population of this study is food and beverages listed on the Indonesian Stock Exchange with a new classification, namely Industrial Calcification (IDX-IC) for the period 2018-2020. Sampling was done by purposive sampling method, then the sample is 39 companies. This research was conducted by using logistic regression analysis. The results of this study indicate that audit tenure and audit fees have an impact on audit quality. The audit committee and company size do not affect audit quality.
Demand Forecasting for Improved Inventory Management in Small and Medium-Sized Businesses Dian Indri Purnamasari; Vynska Amalia Permadi; Asep Saepudin; Riza Prapascatama Agusdin
Jurnal Nasional Pendidikan Teknik Informatika : JANAPATI Vol. 12 No. 1 (2023)
Publisher : Prodi Pendidikan Teknik Informatika Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/janapati.v12i1.57144

Abstract

Small and medium-sized businesses are constantly seeking new methods to increase productivity across all service areas in response to increasing consumer demand. Research has shown that inventory management significantly affects regular operations, particularly in providing the best customer relationship management (CRM) service. Demand forecasting is a popular inventory management solution that many businesses are interested in because of its impact on day-to-day operations. However, no single forecasting approach outperforms under all scenarios, so examining the data and its properties first is necessary for modeling the most accurate forecasts. This study provides a preliminary comparative analysis of three different machine learning approaches and two classic projection methods for demand forecasting in small and medium-sized leathercraft businesses. First, using K-means clustering, we attempted to group products into three clusters based on the similarity of product characteristics, using the elbow method's hyperparameter tuning. This step was conducted to summarize the data and represent various products into several categories obtained from the clustering results. Our findings show that machine learning algorithms outperform classic statistical approaches, particularly the ensemble learner XGB, which had the least RMSE and MAPE scores, at 55.77 and 41.18, respectively. In the future, these results can be utilized and tested against real-world business activities to help managers create precise inventory management strategies that can increase productivity across all service areas.
The Impact of Firm Size, Capital Structure and Dividend Policy on Firm Value during Covid-19 Pandemic : Dampak Ukuran Perusahaan, Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan Purnamasari, Dian Indri; Fauziah, Muthia Riza
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1610

Abstract

The present study aims to obtain empirical evidence for the impact of firm size, capital structure and dividend policy on the firm value of hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2020. The data used in this research are secondary data obtained from companies’ annual reports. The study population comprised of hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020. The sample consists of 24 hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020 and selected using a purposive sampling technique. The study used a multiple linear regression analysis. The results suggested that firm size, capital structure, and dividend policy have no impact on the firm value of hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020.
The PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2021: PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Purnamasari, Dian Indri; Tashya, Angel
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5566

Abstract

This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.
THE IMPACT OF MANAGEMENT INFORMATION SYSTEM ON ORGANIZATIONAL PERFORMANCE WITH THE COMPOSITION OF TOP MANAGEMENT AS THE MODERATING VARIABLE Purnamasari, Dian Indri; Hindria, Ratna
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2575

Abstract

The present research aims to study the impact of management information system on the performance of organization with the composition of top management as the moderating variable. The research objects are heads of university management, both state and private. The hypothesis testing was performed using Moderated Regression Analysis. The test results showed that the management information system positively affects the universities’ organizational performance. This means that the better the management information system, the higher the performance of a university. The composition of top management has no effect as the moderating variable between MIS and university performance. Thus, the composition of the top management does not reinforce the influence of management information system on the performance of organizations (universities).