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PENGARUH GENDER TERHADAP PERBEDAAN SPESIFIC VALUES PADA MAHASISWA AKUNTANSI Dian Indri Purnamasari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 1 Juni 2008
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i1.1277

Abstract

The problems concerning to the ethics in auditing profession is closely related to the values of the individuals involving in the profession. The study aimsat finding empirical evidences whether there is the difference in the specific values of the female and male students of accounting. The results of the analysisof independent sample t-test indicate that there is the difference in specific values between the female and male students of accounting. In other words, the gender gives impact to the difference in the specific values of the male students of accounting. Further analysis indicates that in fact the difference in the  specificvalues is caused by the presence of the impact of gender on the aesthetic values, while individual, social and theoretical values between the female and male students of accounting are the same or do not have any impact on the individual,social and theoretical values.
THE ETHICS OF ACCOUNTING STUDENTS: A COMPARATIVE STUDY Dian Indri Purnamasari
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 3 (2011): December 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.53

Abstract

It is noted that there have been problems of ethics in the auditing happening in big companies.In addition, the issues of ethics are closely related to the auditing profession. This isbelieved that they are also related to the independence in doing the profession. In consequence,the auditing profession is expected to have high independency and objectivity becauseit has the responsibility for providing public service to the society who has trustedthem. A professional accounting begins his or her career at accounting school as a student.Therefore, this study intends to answer the question of the ethics among the accounting students.Again, this study intends to examine the ethics of the accounting students by makingthe comparison among the accounting students of public universities and privates universities,as well as at the Accounting Profession Education Program (PPA). Besides that, it alsocompares the male and female accounting students. The results show that that gender doesnot influence the students choosing the alternative answers of either B or C, but influencesthem to choose the alternative of A. Further analysis also indicates that the male studentshave bigger probability to accept the offer to violate the existing ethics and not to tell anyonethan their counterparts. It is due to the condition that the male students take more risks orface challenge in doing their job than their counterparts.
The Framework for and Analysis of Good Corporate Governance Scoring in State-Owned Enterprises (SOEs): The Substance of Government Policy on Corporate Management Dian Indri Purnamasari; Roderikus Agus Trihatmoko
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.417

Abstract

The current study aims to develop the framework for corporate governance and to assess the corporate governance scoring trend based on R-MBU/2012 in publicly traded SOEs. The study adopts mixed qualitative-quantitative methods. The qualitative method is based on grounded theory and interpreted by way of constructivist approach, whereas the quantitative method uses the technique of descriptive statistics. The data were obtained from R-MBU/2012; the sample consists of 18 SOEs listed on the Indonesia stock exchange. The results identify the relationship between variabilities in the roles of shareholders, the General Meeting of Shareholders, Board of Commissioners (BOC), Board of Directors (BOD), corporate commitment and culture, and information disclosure as the determining indicator of the level of good corporate governance implementation. Five banking companies, 2 manufacturing companies, and 3 companies in service industry are all scored ‘very good’ for the implementation of good corporate governance. However, other companies scored ‘good’, ‘fair’, and ‘poor’, respectively
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.