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Dian Purnamasari
Universitas Katolik Widya Mandala Surabaya
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ANALISIS PEMBELAJARAN AKUNTANSI SECARA DARING DI SMAK “X” Budianto Tedjasuskmana; Lindrawati; Marini Purwanto; Dian Purnama Sari
JURNAL BUANA PENGABDIAN Vol. 3 No. 2 (2021): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jurnalbuanapengabdian.v3i2.1966

Abstract

Kegiatan pembelajaran daring adalah kegiatan proses belajar mengajar yang dilakukan pada saat ini diatur oleh kebijakan Pemerintah dalam rangka menghindari wabah COVID-19 yang sedang melanda pada masyarakat di Indonesia dan di seluruh dunia. Namun, pembelajaran daring sendiri masih menuai pro dan kontra karena dirasa belum mampu diserap secara penuh oleh para siswa didik. Kegiatan pengabdian masyarakat ini dilakukan dengan memberikan pembelajaran daring di sebuah SMAK melalui media google meet serta memberikan kuis melalui media google form. Setelah seluruh proses dilaksanakan, para siswa mengisi kuisioner sehingga dapat mengukur efektivitas pembelajaran daring yang dilakukan. Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa siswa memang lebih merasa mudah memahami materi melalui sistem pembelajaran tatap muka, meskipun dalam pembelajaran daring lebih dari 30% siswa masih dapat memahami materi dengan baik. Para siswa masih membutuhkan motivasi belajar sehingga guru mungkin dapat memberikan materi dengan lebih banyak variasi.Kata kunci— Pembelajaran Daring, Akuntansi, Motivasi Belajar Online learning activities are teaching and learning process activities that are currently being regulated by Government policies in order to avoid the COVID-19 outbreak that is currently hitting people in Indonesia and around the world. However, online learning itselfstill reaps pros and cons because students feel that they are not fully absorbed by students. This community service activity is carried out by providing online learning at a high school through google meet media as well as providing quizzes via google form media. Afterthe whole process was carried out, the students filled out a questionnaire so that they could measure the effectiveness of the online learning that was being carried out. The results of this community service activity show that students really find it easier to understand the material through the face-to-face learning system, although in online learning more than 30% of students can still understand the material well. Students still need motivation to learn so that teachers may be able to provide material with more variety.Keywords—Effectivity, Online Learning, Accounting, Motivation to Learn
STRATEGI PENERAPAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP KEPUTUSAN PEMBELIAN PRODUK ALAT BANTU DENGAR DI CV. EARSOUND Arfah, Fadilla; Sari, Dian Purnama
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4271

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Strategi Penerapan Costumer Relationship Management terhadap Keputusan Pembelian Produk Alat Bantu Dengar di CV Earsound. Penelitian ini adalah merupakan penelitian kuantitatif. Sumber data penelitian dapat bersumber dari internal maupun eksternal. Sampel dalam penelitian ini yaitu seluruh 37 pelanggan CV Ersound dari beberapa bulan terakhir. Pengujian asumsi klasik yang digunakan Uji normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, Regresi Linear Sederhana dan Koefisien Determinasi. Uji t digunakan untuk menguji signifikansi Customer Relationship Management (CRM) terhadap keputusan pembelian. Hasil penelitian Hal ini menunjukkan jika variabel Customer Relationship Management (CRM) (X) dapat menjelaskan Variabel Keputusan Pembelian (Y) sebesar 79,9%. Dapat diketahui bahwa thitung (3,567) > ttabel (2,030), demikian pula dengan nilai signifikansinya sebesar 0,001 < 0,05 maka dapat disimpulkan hipotesis pertama diterima, artinya variabel Customer Relationship Management (CRM) (X) berpengaruh terhadap variabel Keputusan Pembelian (Y). Keputusan pembelian merupakan sebuah tahapan evaluasi yang membuat konsumen menyusun daftaran peringkat barang dalam peringkat pilihannya dimana tahapan evaluasi itu akan menciptakan hasrat pembelian, sehingga konsumen akan membeli barang yang paling mereka sukai.
Pengaruh Endorphin Massage terhadap Intensitas Nyeri pada Ibu Bersalin Afifah, Rida; Iriani, Oktarina; Sari, Dian Purnama; Rosita, Rosita
Jurnal Farmasi dan Kesehatan ( JUFRAN ) Vol. 1 No. 2 (2024): Call for Paper: Volume 1 Nomor 2 Juli 2024
Publisher : Jurnal Farmasi dan Kesehatan ( JUFRAN )

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Abstract

LRasa nyeri pada persalinan lazim terjadi dan merupakan proses yang melibatkan fisiologis dan psikologis ibu sehingga beberapa ibu sering merasa akan mampu melewati proses persalinan. Penanganan dan pengawasan nyeri persalinan terutama pada kala I fase aktif sangat penting, karena ini sebagai titik penentu apakah seorang ibu bersalin dapat menjalani persalinan normal atau diakhiri dengan suatu tindakan dikarenakan adanya penyulit yang diakibatkan nyeri yang sangat hebat. Jenis penelitian adalah Quasi eksperimen dengan bentuk desain penelitian yang dipilih adalah Post-test Group Design, pada populasi 40 orang di Klinik Utama Fatimah Bandung. Sampel sebanyak 20 orang pada kelompok eksperimen dan 20 orang pada kelompok kontrol, diambil secara purposive sampling. Subjek penelitian ini adalah ibu bersalin yang memenuhi kriteria inklusi dan ekslusi dengan menggunakan SOP dan kuisioner, menggunaka Uji T dependen. Hasil penelitian didapatkan nilai p value= 0,032 < (0,05), nilai rata-rata rasa nyeri pada kelompok intervensi 2,95 dan rata-rata rasa nyeri pada kelompok kontrol 2,45. Maka dapat disimpulkan terdapat pengaruh endorphin massage terhadap intensitas nyeri ibu bersalin di Klini Utama Fatimah Bandung. Terdapat pengaruh endorphin massage terhadap intensitas nyeri ibu bersalin di Klini Utama Fatimah Bandung
The Influence of Internal Village Development Strategies Increase Village Income Through Village Owned Business Entity (Bumdes) in the Village Sei Red, Tanjung Morawa District Deli Serdang Regency Yuni Andri Ekawati; Dian Purnama Sari
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i1.81

Abstract

This study aims to determine whether the village development strategy has an effect on increasing village income in Sei Merah Village, Kec . Tj Morawa . The method used in this study is a quantitative method with several tests, namely reliability and simple linear regression . Based on the results of the primary data regression which was processed using SPSS 1 8 , the following simple linear regression equation was obtained : Y : 21.622 + 0.704X. Based on these data, it can be determined that the size of the t table is 2,003 and it is known that the village development strategy variable has a t count of 5.608, when compared to the t table, the result is 5.608 > 2.003, so it can be concluded that the village development strategy variable has a significant effect on the variable of increasing village income. Based on the results of the regression calculation of the coefficient of determination of the summary model in the table above, it can be seen that the coefficient of determination (R square) obtained in this study is 0.360. This means that 36% of the variables of increasing village income can be influenced by the variables of village development strategies. While the remaining 64% can be influenced by other independent variables that are not included in the study.
The Effect of Position Promotion and Work Motivation on Employee Performance at PT. Honda Motor Medan Amin Makhmud Zain NST; Dian Purnama Sari
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i1.126

Abstract

This study aims to determine whether there is an effect of promotion and work motivation on employee performance at PT. The Honda Motor Medan script and how much influence it has. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Partially, the variable of promotion (X1) has a significant influence on the performance of employees of PT. Honda Motor Medan script. This means that the hypothesis in this study is accepted, as evidenced by the value of t count > t table (1,686 > 1,678). While the work motivation variable (X2) has a significant influence on the performance of employees of PT. Honda Motor Medan script. This means that the hypothesis in this study is accepted, as evidenced by the value of t count > t table (4.801 > 1.678). Simultaneously, the variables of job promotion (X1) and work motivation (X2) have a significant influence on the performance of employees of PT. Honda Motor Medan script. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (79.051 > 3.25). Job promotion variables (X1) and work motivation (X2) were able to contribute influence on employee performance variables by 79.5% while the remaining 20.5% was influenced by other variables not examined in this study.
The Effect of Managerial Ownership, Institutional Ownership and Debt Levels on Tax Disclosure Chandra, Tabitha Liliana; Sari, Dian Purnama
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.49925

Abstract

Along with the development of the business world, the demand to become a company that has transparency and accountability is an urgent need. Disclosure transparency is one of the various alternatives that can be used in overcoming tax avoidance problems. The existence of the phenomenon of tax avoidance and the still not optimal anti-tax avoidance rules, indicates the need to encourage taxpayers to increase transparency through disclosure of the tax planning schemes used. This study uses a quantitative research approach with secondary data. The population used in this study are service companies in the infrastructure, property and real estate and logistics transportation subsectors listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sampling technique used purposive sampling. The results showed that managerial ownership has a positive effect on tax disclosure. institutional ownership has a positive effect on tax disclosure. The level of debt has a positive effect on tax disclosure.
Akuntabilitas Auditor dalam Perspektif Ajaran Karmaphala Purnamasari, Dian; Kurniawati, Selly
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1933

Abstract

The significance of an auditor's accountability is widely recognized in the execution of their professional duties. Numerous auditors encounter significant challenges stemming from the disregard of ethical principles, instances of error, and breaches of professional norms and codes of ethics. The concept of karmaphala, or cause and effect, is recognized in the Hindu religion. This study investigates the concept of auditor accountability via the lens of karmaphala teachings, building upon the aforementioned context. This study employs a qualitative methodology, specifically utilizing a library research strategy. The findings of the study indicate that auditors exhibit heightened diligence in their evaluation of facts, assumptions, and ethical boundaries while applying the karmaphala philosophy. This approach aims to prevent unethical conduct that may have adverse consequences for several stakeholders.
ANALISIS PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA PADA SAAT UJIAN DAN METODE PENCEGAHANNYA Purnamasari, Dian; Irianto, Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi perilaku kecurangan akademik mahasiswa pada saat ujian dengan menggunakan dimensi fraud triangle yang terdiri dari tekanan, kesempatan, dan rasionalisasi serta metode pencegahannya di lingkungan Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang. Penelitian ini menggunakan metode penelitian kombinasi (Concurrent Triangulation Design), yaitu dengan menggunakan metode kuantitatif dan kualitatif secara bersama-sama, baik dalam pengumpulan data maupun analisisnya, kemudian membandingkan data yang diperoleh untuk kemudian dapat ditemukan mana data yang dapat digabungkan dan dibedakan. Hasil dari penelitian ini memberikan bukti empiris bahwa perilaku kecurangan akademik mahasiswa dipengaruhi oleh dimensi Fraud Triangle dan beberapa metode pencegahannya dapat efektif dalam mengendalikan perilaku kecurangan akademik jika diterapkan dengan baik. Metode pencegahannya tersebut antara lain: menjelaskan mengenai tindakan yang termasuk kecurangan akademik beserta sanksi apabila melakukan kecurangan tersebut, memperketat pengawasan pada saat ujian, memperingatkan tentang konsekuensi dan kerugian apabila melakukan kecurangan, menegur dan memberikan sanksi yang tegas kepada pelaku kecurangan, kesadaran dari masing-masing individu bahwa melakukan kecurangan merupakan hal yang salah dan merugikan diri sendiri, menekankan bahwa orang lain belum tentu bisa dan percayalah pada kemampuan diri sendiri. Kata kunci :     perilaku kecurangan akademik mahasiswa, ujian, fraud triangle, metode pencegahan
THE EFFECT OF FACILITIES AND RELIABILITY ON LOYALTY WITH PUBLIC TRUST AS PARTNERS BREEDING PT. CIOMAS ADISATWA SIANTAR AS AN INTERVENING VARIABLE Dian Purnama Sari; Gangsar Mayang Sari; Musparina; Rumiris Siahaan; Cia Cai Cen
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i6.2181

Abstract

This research aims to determine the effect of facilities and reliability on loyalty and community trust as chicken rearing partners of Pt. Ciomas Animals Siantar as an Intervening Variable. The research method used is a quantitative method using the help of Smart PLS version 3.0 which was collected from the results of distributing questionnaires to 96 consumers of Café BO & Resto Tebing Tinggi. The analytical method used in this research is using instrument tests, namely validity and reliability tests. measurement model (outer model), namely validity test, reliability test, then the structural model (inner model) includes: coefficient of determination/r-square (r2), goodness of fit model and hypothesis testing with the t-statistic test and indirect effect test (indirect influence). The results of SPSS in this research are that the variable Facilities influences Trust, Reliability influences Trust, meaning that Facilities influences community loyalty, Reliability does not influence community loyalty, Trust influences community loyalty, trust can mediate the relationship between facilities and community loyalty, trust cannot mediate the relationship between reliability and community loyalty.
Meningkatkan Kinerja melalui komunikasi, Disiplin dan Lingkungan kerja Pada KSP CU. Makmur Bersama Dian Purnama Sari; Christin Natalia Sianipar; Evi Irene Saurina Tampubolon
Management And Business Progress Vol. 1 No. 1 (2022): Management and Business Progress Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v1i1.19

Abstract

Pemeriksaan ini dimaksudkan untuk mengetahui bagaimana pelaksanaan perwakilan dipengaruhi oleh korespondensi, disiplin, dan tempat kerja. Analisis regresi berganda digunakan dalam metode pengolahan data. Menurut temuan pengujian hipotesis, Jika Spekulasi 1 benar, pelaksanaan pekerjaan dipengaruhi oleh korespondensi. Dengan asumsi Teori 2 benar, pelaksanaan pekerjaan dipengaruhi oleh disiplin. Variabel lingkungan kerja berpengaruh terhadap kinerja karyawan, jika Hipotesis 3 benar. Komunikasi, disiplin, dan lingkungan kerja semuanya memiliki pengaruh berdampak pada kinerja karyawan jika Hipotesis 4 benar.
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