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Dian Purnamasari
Universitas Katolik Widya Mandala Surabaya
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PENGARUH KINERJA LINGKUNGAN DAN GREEN INVESTMENT TERHADAP PENGUNGKAPAN EMISI KARBON Maria Eka Septia Yesiani; Dian Purnama Sari; Natalia Kristina
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 2 (2023): December
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i2.5350

Abstract

Penelitian ini bertujuan untuk melihat pengaruh dari kinerja lingkungan dan green investment terhadap pengungkapan emisi karbon. Penelitian ini menggunakan pendekatan kuantitatif dengan dengan menggunakan data sekunder. Metode penelitian yang digunakan adalah metode dokumentasi dengan pengumpulan data berdasarkan laporan tahunan perusahaan dan laporan keberlanjutan. Populasi terdiri dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dan yang terdaftar di PROPER periode 2020-2022. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda, menghasilkan 123 sampel. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan memiliki pengaruh positif terhadap pengungkapan emisi karbon, sedangkan green investment tidak memiliki pengaruh terhadap pengungkapan emisi karbon.
PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, TIPE AUDITOR, DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRUDENCE AKUNTANSI Maria Emilia Carolline; Dian Purnama Sari
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4830

Abstract

This study aims to examine and analyze the effect of financial distress, information asymmetry, auditor type and good corporate governance mechanism on accounting prudence. Data collection in this study was carried out by indirect observation by researchers on the research object, namely manufacturing companies listed on the Indonesia Stock Exchange, to be precise at the Capital Market Reference Center. Observations made by researchers are non-participant observations, where the authors make observations as data collectors without involving themselves or being part of the social environment being observed, in this case the manufacturing companies and the listed components. The results of this study indicate that financial distress has a positive effect because when a company's finances are in trouble, managers tend to apply prudent accounting principles to reduce conflicts between investors and creditors, meaning that managers will increase their understanding of accounting prudence in response to high levels of financial distress. Information asymmetry has no effect, meaning that whether there is information asymmetry between investors and company management will not affect management's ability to prepare prudential financial reports. The type of auditor has a positive effect because the big four will be better able to detect possible errors in financial statements so that companies will apply accounting prudence more. The board of commissioners has no effect, because the management oversight function is not carried out properly because not all commissioners are able to carry out their duties properly. The independence of the board of commissioners has no effect, because an independent board of commissioners does not necessarily reduce conflicts of interest in a company because not all commissioners are free from business relationships.
Consumer Protection Regarding Health Information and Warnings on Tobacco Cigarette Packaging Anggraini, Anna Maria Tri; Purnamasari, Dian; Sabirin, Ahmad; Putra, Dimas Ananta; Elizaga , Jhon Rojell Y.
Journal of Consumer Sciences Vol. 9 No. 2 (2024): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.9.2.247-265

Abstract

Indonesia is one of the countries that has a cigarette community, it becomes a problem when the packaging on cigarettes does not provide accurate information, this certainly blames consumer protection. This study aims to delineate consumer protection measures regarding tobacco cigarette circulation without providing accurate information. Conducted in a normative framework. The findings suggest that legal protection for cigarette consumers who receive unclear or inaccurate information on cigarette product packaging can encompass preventive and repressive legal measures. Preventive measures are outlined in PP No. 109 of 2012 and PERMENKES No. 28 of 2013, specifically in Article 4 sub-articles c and i. Conversely, repressive measures enable individuals to file complaints with the Consumer Dispute Settlement Agency (known as BPSK) or initiate lawsuits. Furthermore, the responsibility of business actors to provide accurate information is underscored by Decision Number 32/Pid.B/2021/Pt. Pbr. This responsibility extends not only to distributors but also to cigarette manufacturers, such as PT. Leadon International, found in violation of various regulations, including Article 8 paragraph (1) sub-paragraphs a I, and j of the Godrej Consumer Products Limited (GCPL), in conjunction with Article 14 of Government Regulation Number 109 of 2012, and Article 10 paragraph (2) sub-paragraph a and paragraph (3) of PERMENKES No.28 of 2013. Sanctions for producers should adhere to Article 19, in conjunction with Article 62 paragraph (1) of the GCPL. At the same time, distributors face reprimands for product withdrawals as stipulated in Article 60 paragraph (3) of PP No. 109 of 2012.
Developing teaching professionalism through nearpod.com integration: TPACK framework Efendi, Tri Achmad; Silwana, Amalia; Subaidah; Nurhidayah, Sri; Putri, Nur Aini Saura; Prihantini, Apsari Fajar; Soenarmi, Fransisca R.; Sulistiyani; Widayanti, Evi; Indah, Dewi Rosaria; Julianingsih, Denok; Sari, Dian Purnama
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 8 No 1 (2025)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v8i1.22442

Abstract

This act of community service in the form of a workshop for senior high school teachers was to enhance the participants’ professionalism in teaching in the 21st century. The integration of technology is unavoidable. Therefore, this workshop is aimed at introducing one of the Learning Management Systems (LMS) named Nearpod that can help teachers teach effectively. The method used in this community service activity is Service Learning (SL) which consists of planning and preparation stage, implementation stage, and evaluation stage. In the planning and preparation stage, there are problem identification activities, distributing questionnaires about teacher’s teaching habits and pretest. The implementation stage consists of material delivery session, demonstration, practice, discussion, and assignments. Then, the evaluation stage through committee discussions that consider the results of the pretest and posttest as well as the satisfaction questionnaire that has been distributed to participants. 96 workshop participants, who are senior high school teachers in various regions of East Java Province, gave a positive response to the implementation of this workshop. There was an increase in the percentage score for the pretest (57,6%) and posttest (85,4%), which shows that there was an increase in teacher understanding and skills after attending the workshop, namely 27,8%. To conclude, this workshop activity is considered very useful for teachers in improving the quality of learning and developing teaching professionalism, especially in designing teaching and learning activities for Gen Z.
Pengaruh Tarif dan Kualitas Pelayanan terhadap Keputusan Penggunaan pada Perusahaan Bongkar Muat Barang Kapal di PT. Panca Usaha Makmur Medan Nurlistyanti, Aulya; Sari, Dian Purnama
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 18, No. 6 : Al Qalam (November 2024)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v18i6.4134

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Tarif dan Kualitas Pelayanan Terhadap Keputusan Penggunaan Jasa Bongkar Muat Barang Kapal Barang Pada PT. Panca Usaha Makmur Medan. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah konsumen perusahaan yang menggunakan jasa bongkar muat barang pada tahun 2024 berjumlah 42 konsumen. Metode pegambilan sampel pada penelitian ini adalah sampling jenuh yaitu seluruh popoulasi dijadikan sampel pada penelitian ini. Pengujian asumsi klasik yang digunakan pada penelitian ini adalah Uji Normalitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Autokorelasi, Uji Regresi Linear Berganda, Uji Koefisien Determinasi dan Uji Hipotesis. Hasil pada penelitian ini menemukan bahwa tarif berpengaruh secara signifikan terhadap keputusan penggunaan karena dapat diketahui t hitung (4,772) > t tabel (2,022) dengan nilai signifikansi 0,000 < 0,05, sedangkan pada variabel kualitas pelayanan ditemukan bahwa tidak terdapat pengaruh secara signifikan terhadap keputusan penggunaan karena dapat diketahui t hitung (0,292) < t tabel (2,022) dengan nilai signifikansi 0,772 > 0,05. Untuk meningkatkan keputusan penggunaan, PT. Panca Usaha Makmur Medan harus meningkatakan kualitas pelayanan p seperti melengkapi fasilitas alat bongkar yang memadai, percepatan dalam pengerjaan bongkar muat barang kapal, melayani konsumen dengan cepat dan tanggap dan meningkatkan kinerja dan pengetahuan oleh staf karyawan yang bertanggung jawab atas barang konsumen.
ANALISIS YURIDIS PEMBATALAN MEREK “PENTAKOSTA” BERDASARKAN UNDANG-UNDANG MEREK DAN INDIKASI GEOGRAFIS: Juridical Analysis of the Cancellation of the 'PENTAKOSTA' Trademark Based on the Trademark and Geographical Indications Law Refra, Mossad Kennedy; Purnamasari, Dian
AMICUS CURIAE Vol. 1 No. 4 (2024): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/3f4gkq39

Abstract

"Pentecost" is a common term originating from the Bible centuries ago and marks a significant religious holiday for Christians, commemorating the day the Holy Spirit was bestowed upon Jesus' disciples in Jerusalem, occurring fifty days since the resurrection of Jesus Christ. While Christians celebrate the resurrection of Jesus Christ with Easter, Pastor J. Sihombing sought to register the term "Pentecost" as a trademark under class 45, a registration unknown to Pastor Ev. Diane Evapora Siburian and Pastor K. Siburian, leaders of the Pentecostal Church. The court decision resulted in the trademark "Pentecost" being revoked. This article discusses the legal aspects of registering "Pentecost" as a trademark. The research conducted is normative, descriptive, utilizing secondary data processed qualitatively to draw deductive conclusions. The conclusion drawn is that "Pentecost" cannot be registered as a trademark. It does not denote a product or service but rather references a Christian religious day and is part of a movement/branch within Christianity.
TANGGUNG JAWAB BANK X TERHADAP KERUGIAN NASABAH M-BANKING AKIBAT TRANSAKSI PIHAK TIDAK BERWENANG BERDASARKAN PERATURAN PERBANKAN: X Bank’s Responsibility For M-Banking Customer Losses Due To Unauthorized Party Transaction Badzlin, Nadhifah Zahra Ghaisani; Purnamasari, Dian
AMICUS CURIAE Vol. 1 No. 4 (2024): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/bb374k08

Abstract

X Bank, a foreign owned private bank operating in Indonesia since May 15, 1959, has embraced technology in its business operations in response to advancements in the digital era. This practice aims to enhance convenience and efficiency in service provided to its customers, including through m-banking service. However, issues may arise in the practice, such as a case of a customer whose funds are lost due to transactions through the X Bank’s m-banking service. The main problem is X Bank’s responsibility towards the loss suffered by Customer Y, a user of X Bank’s mobile banking platform, that was resulted from transaction transfers through the X Bank’s m-banking application. Based on research, it was found that X Bank’s internal regulations hadn’t aligned with banking related regulations. X Bank is not liable for the loss experienced by Customer Y, and no sanctions are imposed on X Bank by The Financial Services Authority as a result of the discrepancy that led to the loss suffered by Customer Y.
PENGARUH HARGA, DISTRIBUSI DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN OBAT BATUK KOMIX PADA PT ENSEVAL PUTERA MEGATRADING, TBK Purnamasari, Dian
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 18 No. 02 (2023): Jurnal Ekonomi Bisnis Indonesia
Publisher : JEBI | Jurnal Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to determine how the price, distribution and promotion influence on purchase decisions. This research is a simple random sampling, the number of object is 50 sample. The research method used in this research is deskriptive quantitative approaches supported qualitative method.The sampling in this study using sampling technique Probability Sampling. The software used to process and analyze the data of this study was SPSS version 23.0.Based on the result of t test analysis, it is known that tcount<ttable is 0.014<2.012with significance 0.989,so decision taken is Ho accepted and Ha rejected. These results indicate that the price partially does not give significant effect on Purchase Decisionsat PT Enseval Putera Megatrading, Tbk. Based on the result of t test analysis, it is known that tcount> ttable is 4.792 > 2.012with significance 0.000, so the decision taken is Ho rejected and Ha accepted. These results indicate that partially distribution has significant effect on Purchase Decisionsat PT Enseval Putera Megatrading, Tbk. Based on the result of ttest analysis, it is known that tcount> ttable is 1.143 < 2.012with significance 0.259,so decision taken is Ho accepted and Ha rejected. These results indicate that the promotion partially does not give significant effect on Purchase Decisionsat PT Enseval Putera Megatrading, Tbk. Based on the result of F test analysis, it is known that Fcount> Ftable 13.658>2.574 with significance value 0.001, so that decision taken is Ho refused and Ha accepted. These results indicate that all independent variables (Price, Distribution and Promotion) influence simultaneously or together to give to the performance of Purchase Decisionsat PT Enseval Putera Megatrading, Tbk.
Studi sikap masyarakat terhadap pelayanan tenaga bidan di Desa Purnama Kecamatan Permata Intan Kabupaten Murung Raya. Sari, Dian Purnama; Hidayati, Hidayati
Jurnal Inovasi Kesehatan Masyarakat Vol 4 No 2 (2024): Journal of Public Health Innovation (JPHI)
Publisher : Lembaga Penelitian Sekolah Tinggi Ilmu Kesehatan Kuningan Garawangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/jphi.v4i02.1034

Abstract

Latar Belakang: Bidan mempunyai peranan penting dalam membantu perempuan dan keluarganya memahami proses kehamilan, persalinan, dan pascapersalinan, serta memberikan informasi tentang perawatan kesehatan yang tepat untuk  menjaga kesehatan ibu dan bayi sehingga, Pemenuhan tugas tersebut menjadi indikator penilaian masyarakat terhadap pelayanan tenaga bidan. Tujuan dari penelitian ini adalah mengidentifikasi sikap masyarakat terhadap pelayanan tenaga bidan di Desa Purnama Kecamatan Kecamatan Permata Intan Kabupaten Murung Raya.Metode: Penelitian ini bertujuan untuk mengetahui sikap masyarakat mengenai pelayana Kesehatan bidan di Desa Purnama Kecamatan Permata Intan Kabupaten Murung RayaHasil: Penelitian ini menggunakan metode penelitian secara kuantitatif. Popolasi dalam penelitian ini adalah seluruh masyarakat di Desa Purnama Kecamatan Permata Intan Kabupaten Murung Raya yang berjumlah 598 (lima ratus sebilan puluh delapan), sampelya berjumlah 30 orang dengan Teknik Purvosive Sampling.Kesimpulan: Respon masyarakat kepada tenaga bidan di Desa Purnama rata-rata menjawab “baik” dalam memberikan pelayanan Kesehatan (63.3%).
Faktor resiko kejadian preeklamsia berat pada ibu hamil di RS DR. R. Soeharsono Banjarmasin Sari, Dian Purnama; Dewi, Ratna
Jurnal Praktik Dan Pendidikan Keperawatan Vol 4 No 1 (2023): Journal of Nursing Practice and Education
Publisher : Lembaga Penelitian Sekolah Tinggi Ilmu Kesehatan Garawangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/jnpe.v4i1.844

Abstract

Latar Belakang: Menurut WHO 810 wanita meninggal setiap hari karena Preeklampsia dan Eklampsia (2020). Tujuan penelitian ini mengetahui faktor yang mempengaruhi kejadian preeklampsia pada ibu hamil di wilayah kerja RS Dr. R Soeharsono Banjarmasin.Metode: Penelitian ini menggunakan metode penelitian Kualitatif (Wawancara langsung kepada responden), jumlah sampel 8 orang ibu hamil. Pengambilan sampel menggunakan teknik Accedental sampling. Penelitian dilakukan di RS Dr. R Soeharsono Banjarmasin bulan Maret 2023.Hasil: Semua responden mengalami Preeklamsia, Usia responden kebanyakan melbihi 35 tahun, Jumlah anak ada 7 Responden yang memiliki anak lebih lebih dari 1 ada 7 orang dan satu orang ibu hamil yang sedang hamil anak pertama. Jarak kehamilan ada 6 responden yang jarak kehamilannya melebihi dari 3 tahun, satu responden yang kurang dari 2 tahun dan satu responden yang baru hamil pertama. Pendidikan terakir responden ada 7 orang yang berpendidikan menengah dan satu orang yang berpendidikan tinggi.Kesimpulan: Pola makan responden semuanya cukup. Pola aktivitas responden yaitu ada 6 orang responden beraktivitas mengerjakan pekerjaan rumah dan ada 2 orang responden yang mengatakan siangnya bekerja. Pola istirahat responden semuanya mengatakan waktu istirahat mereka cukup selama masa kehamilan.
Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afifah, Rida Afriany, Joli Agnes Utari Widyaningdyah Agoes Santoso Agustina Felisia Ahmad Albar Tanjung Akuba, Stefy Falentino Amin Makhmud Zain NST Andriani, Monika Anna Maria Tri Anggraini AR, Putra Az-Zahra Ardayani, Dini Sandi Arfah, Fadilla Ari Setiawan Arlina, Andi Asmaul Husna Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Bobby Hartanto Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Cahyadi, Lukieto Cai Cen, Cia Chandra, Tabitha Liliana Christian Gunawan Christin Natalia Sianipar Cornela, Angelisha Darmiati Darmiati Deny Tri Ardianto Devi Permata Sari Dewi Lestari Dwi Yulfani, Rosi Efendi, Tri Achmad Ekatri Ayuningsih Ekawati, Yuni Andri Elizaga , Jhon Rojell Y. Endang Purwaningsih Erandaru Erandaru Erwin Saraswati Esa, Ariston Oki Evi Irene Saurina Tampubolon Evo S Hariandja Fahmi Sulaiman Fathur Rizqy Firdaus, Robby Anzil Gangsar Mayang Sari Gugus Irianto Hafidz Putra Herlyansyah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani, Herika Hidayati Hidayati Indah, Dewi Rosaria Indra Widianto Iriani, Oktarina Iriani, Oktarina Sri Ismail, Abdi Iwan Triyuwono Jesica Handoko Johar Alif Rahadi, Shinta Julianingsih, Denok Julius F Nagel Kalsum, Umy Karma, I Nyoman Khairat, Nur Ummul Khayru Aqillah Kristina, Natalia Kurnianingtyas, Diva Kurniawati, Selly Leong, Joshua Lindrawati Lindrawati Lodovicus Lasdi M. Rafly Afrizal Pratama Malakani, Arga Iman Maradesa, Djeini Marcellino Agustinus Chandra Margareth Enrica Sebastian Maria Eka Septia Yesiani Maria Emilia Carolline Martha Riskiaty Maruf, Buana Marwati, Devi Matilde Agnes Oktaviani Michael Michael Mohammad, Luthfansyah Muhamad Syazali Muhammad Ali Nur Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Musparina Muttaqie, Teguh Nasib Marbun Natalia Kristina NAZMAH Nazmah Nazmah, Nazmah Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novianti, Sri Suci Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prayogi, Bagus Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rachbini, Didik Junaidi Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti , Tri Rikhaniarti, Tri Rina Rina Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rosita Rosita Rumiris Siahaan Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Saragih, Dara Mustika Sari , Dea Novita Setiyobudi, Nanang Shanti Sheli Riani Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Sinurat, Mangasi Siregar, Aisyah Soenarmi, Fransisca R. Sri Eka Wulandari Sri Rahayu Subaidah Sudibjo, Niko Sudji Munadi Suginam Sulistiyani Susanna Hartanto Susanna Hartanto Susilawati, Susilawati Syafrullah, Haidir Tahira, Tahira Tambunan, Tigor Tedjasuksmana, Budianto - Thalia Renata Octavia Triwidiyantari, Dyah Umi Kalsum Vina Winda Sari Vincent, Maychelie Virliani, Putri Vonny Whidyawhati W, Ikrawanty Ayu Wardayani Wardayani, Wardayani Wardhani, Winda Wardoyo, Eirene Puspita Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zahra, Anita Zarochman, Zarochman Zuhrina Aidha