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All Journal JURNAL ECONOMIA Wahana Riset Akuntansi Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) JAM : Jurnal Aplikasi Manajemen POSITIF JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SAR (Soedirman Accounting Review): Journal of Accounting and Business Cetta: Jurnal Ilmu Pendidikan IKRA-ITH ABDIMAS Jurnal Samudra Ekonomi dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA Balance Vocation Accounting Journal Jurnal Kajian Ilmiah DEDIKASI PKM Journal of Community Practice and Social Welfare (JaCiPS) Jurnal Pengabdian Masyarakat Bhinneka Kajian Bahasa dan Sastra (KABASTRA) Al Gizzai: Public Health Nutrition Journal International Journal of Health and Information System (IJHIS) Sinergi International Journal of Economics Health Dynamics Jurnal Bakti Dirgantara Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Jurnal Pengabdian Masyarakat dan Penelitian Terapan Logistica : Journal of Logistic and Transportation Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Dian Wijayanti
Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI Wijayanti, Dian; Cahyadi, Sendy
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.709 KB) | DOI: 10.20884/sar.v3i1.1161

Abstract

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.
Enhancing Financial Literacy and Financial Guidance for the Self-Sufficient Republik Tani Kopi Mandiri Group in Kucur Village Cahyadi, Rino Tam; Wijayanti, Dian; Brian Pratama, Bagas; Rohim, Yasin Nur
Journal of Community Practice and Social Welfare Vol. 4 No. 1 (2024): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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

Abstract

Financial reporting is a crucial aspect that every company must possess. Within a business, financial reports serve as the foundation for planning, control, and decision-making. The absence of accurate financial reports can significantly impact performance measurement within a company. Ignorance towards a business's performance is a problem that needs to be addressed. Business growth necessitates a systematic financial system. Republik Tani Kopi Mandiri (RTM) is one of the SMEs facing issues regarding financial reporting and cost of goods sold. Educating and assisting in the preparation of financial reports and cost of goods sold calculations are essential for SMEs, particularly RTM.
Pengaruh Bias Perilaku terhadap Pengambilan Keputusan Irasional dengan Financial Literacy sebagai Pemoderasi Hariono, Michael Wijayanto; Cahyadi, Rino Tam; Wijayanti, Dian
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.5304

Abstract

This study aims to examine the effect of status quo bias, regret aversion bias, loss aversion bias and availability bias on irrational investment decision making by investors in Malang City moderated by financial literacy. The number of respondents as many as 87 people came from a group of investors from several securities offices and community groups of Beginner Stock Investors (ISP) Malang City. This study uses moderated regression analysis as a test tool. The results of this study indicate that regret aversion bias and loss aversion bias have a positive effect on irrational investment decision making, while the status quo bias and availability bias have no effect on irrational investment decision making. The moderating variable of financial literacy weakens the effect of availability bias on irrational investment decision making, but does not weaken the effect of status quo bias, regret aversion bias, and loss aversion bias on irrational investment decision making.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Wijayanti, Dian
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 2 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i2.1285

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh variabel independen yaitu profitabilitas, leverage, dan ukuran perusahaan, terhadap variabel dependen yaitu manajemen laba. Selain itu, penelitian ini kepemilikan manajerial sebagai variabel moderasi pada hubungan antara profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2020. Total sampel yang digunakan adalah 174 perusahaan yang diambil secara purposive sampling. Penelitian ini menggunakan analisis regresi data panel.Hasil uji hipotesis menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap manajemen laba, sedangkan leverage tidak berpengaruh terhadap manajemen laba. Kepemilikan manajerial dapat memoderasi hubungan profitabilitas dan ukuran perusahaan terhadap manajemen laba tetapi tidak dapat memoderasi hubungan Leverage terhadap manajemen laba.Kata kunci: profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial dan manajemen laba.
Development of Hospital Enteral Formula for Diabetes Using Tempeh Flour with Dragon Fruit and Tomato Addition Wijayanti, Dian; Saraswati, Indah Wening; Khairunnisa, Anggita Nadya
International Journal of Health and Information System Vol. 2 No. 2 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijhis.v2i2.48

Abstract

This study aimed to develop a novel enteral formula for diabetes patients using tempeh flour with dragon fruit and tomato additions. An experimental design was employed to formulate and evaluate the nutritional content, viscosity, and organoleptic properties of the developed formula. Results showed that the formula had a high energy content of 926.1 kcal/100ml, with 41.6g/100ml of protein, 26.8g/100ml of fat, and 131.4g/100ml of carbohydrates. Viscosity testing indicated appropriate flow properties for enteral feeding, with 7ml of 10ml flowing in 10 seconds. However, organoleptic evaluation by seven panelists revealed low acceptance scores on a 4-point scale: color (mean 1.71), aroma (1.43), taste (1.43), and texture (2.29). While the formula demonstrates potential in terms of nutritional content and viscosity, significant improvements are needed to enhance its sensory acceptability. This research contributes to the development of plant-based enteral formulas for diabetes management, highlighting the challenges in balancing nutritional requirements with organoleptic qualities. The high carbohydrate content, while potentially beneficial for energy provision, raises concerns about glycemic control in diabetic patients. Further optimization of the formula's composition and clinical trials are recommended to assess its efficacy in diabetes care and to address the sensory and nutritional challenges identified in this study.
Penyuluhan Edukasi Perencanaan Dan Pengelolaan Keuangan Rumah Tangga Yang Sehat Siswanti, Tutik; Setiadi, Setiadi; Safri, Safri; Wijayanti, Dian
Jurnal Bakti Dirgantara Vol. 1 No. 2 (2024): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/r5q82197

Abstract

Keuangan rumah tangga merupakan salah satu aspek penting dalam kehidupan sehari-hari yang mempengaruhi kesejahteraan keluarga. Dengan meningkatnya biaya hidup dan ketidakpastian ekonomi, kemampuan untuk mengelola keuangan dengan baik menjadi semakin krusial. Tujuan kegiatan ini adalah untuk memberikan pengetahuan dan pemahaman terkait dengan perencanaan dan pengelolaan keuangan rumah tangga yang sehat, sehingga terhindar dari risiko kesulitan keuangan bagi keluarga di masa yang akan datang. Kegiatan ini dilaksanakan di lingkungan Perumahan Bekasi Permai RT 05/15, Kota Bekasi. Peserta kegiatan ibu rumah tangga yang memiliki peran sebagai pengelolaan keuangan keluarga, sebanyak 27 orang. Pelaksanaan kegiatan dengan metode ceramah dan praktek membuat perencanaan keuangan beserta metode pengendalian serta evaluasi anggaran. Hasil kegiatan ini menunjukkan setelah mengikuti kegiatan terjadi peningkatan pengetahuan dan pemahaman jika dibandingkan dengan sebelum mengikuti kegiatan. Sebesar 82% peserta sangat memahami pengetahuan dan pemahaman perencanaan keuangan keluarga, sisanya 18% paham. Sebesar 96% peserta sangat memahami cara menyusun perencanaan keuangan keluarga, sisanya 4% paham. Sebesar 85% peserta sangat memahami cara menghindari masalah keuangan keluarga, sisanya 15% paham. Sebesar 78% peserta sangat memahami cara meminimalisir utang dalam memenuhi kebutuhan keuangan keluarga, sisanya 22% paham. Sebesar 81% peserta sangat memahami investasi adalah bagian dari perencanaan keuangan keluarga, sisanya 19% paham. Dan sebesar 86% peserta sangat memahami menyusun skala prioritas dalam penyusunan keuangan keluarga, sedangkan 14% sisanya paham.   Household finances are a vital aspect of everyday life that affects family well-being. As living costs rise and economic uncertainty grows, the ability to manage finances effectively becomes increasingly critical. The purpose of this activity is to provide knowledge and understanding related to healthy household financial planning and management, so as to avoid the risk of financial difficulties for families in the future. This activity was carried out in the Perumahan Bekasi Permai RT 05/15, Kota Bekasi. The participants were 27 housewives who have a role in managing family finances. The implementation of activities using lecture methods and practice of making financial planning along with methods of budget control and evaluation. The results show that after participating in the activity there was an increase in knowledge and understanding when compared to before participating in the activity. 82% of participants really understood the knowledge of family financial planning, the remaining 18% understood. 96% of participants really understood how to prepare family financial planning, the remaining 4% understood. 85% of participants really understood how to avoid family financial problems, the remaining 15% understood. 78% of participants are very familiar with how to minimize debt in family financial, the remaining 22% understand. 81% of participants understand that investment is part of family financial planning, the remaining 19% understand. And 86% of participants understand to prioritizing family finances, while the remaining 14% understand
Edukasi Prosedur Pengiriman dan Pemeriksaan Keamanan Kargo Udara di SMA Negeri 67 Halim Perdanakusuma Willy Hermawan, I Gusti Ngurah; Widyastuti, Dewi Dyah; Permatasari, Rita Intan; Juhaeti; Wijayanti, Dian; Damayanti, Novita
Jurnal Bakti Dirgantara Vol. 1 No. 2 (2024): Jurnal Bakti Dirgantara
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/kq812s92

Abstract

Perkembangan pesat industri logistik dan penerbangan, pengetahuan tentang prosedur pengiriman kargo udara menjadi sangat relevan dan penting. Siswa sebagai calon profesional masa depan perlu dilengkapi dengan informasi yang memadai mengenai langkah-langkah pengiriman dan pemeriksaan keamanan kargo, untuk memastikan keselamatan dan efisiensi dalam operasional. Tujuan dari Pengabdian kepada Masyarakat ini yaitu memberikan informasi kepada pelajar tentang prosedur pengiriman kargo dan pos menggunakan pesawat udara yang harus mengikuti program keamanan kargo udara dan memberikan pemahaman terhadap aturan pemeriksaan kargo dan pos di Regulated Agent sebagai upaya pencegahan sedini mungkin terhadap ancaman bahaya keamanan dan keselamatan penerbangan yang dapat merugikan banyak pihak. Dengan latar belakang masalah adanya ketidakpahaman terhadap barang terlarang, pengirim seringkali kurang memahami jenis barang yang dilarang untuk dikirimkan melalui pesawat udara, sehingga ada risiko pengiriman barang terlarang yang tidak disadari, seperti terkirimnya bahan berbahaya. Pengabdian Kepada Masyarakat telah dilaksanakan dengan tertib dan lancar di SMAN 67 Halim Perdanakusuma, Jakarta pada tanggal 23 April 2024 berdasarkan Surat Perjanjian Penugasan dan Surat Tugas dari LPPM, dengan jumlah peserta sebanyak 58 siswa.  Berdasarkan pada hasil pre-test tentang materi pengiriman kargo udara, diperoleh data: paham= 38,98%, cukup paham= 12,14%, tidak paham= 85,56%. Sedangkan pada Post-test diperoleh data: paham= 75%, cukup paham= 25%, tidak paham= 0%. Penilaian tentang kemampuan narasumber diperoleh: sangat baik= 92,67% dan baik= 7,33%. Sedangkan pelayanan penyelenggara diperoleh data:  sangat puas= 47,84%, puas= 45,26, dan cukup puas= 6,90%.   The rapid development of the logistics and aviation industries makes knowledge of air cargo shipment procedures highly relevant and important. As future professionals, students need to be equipped with adequate information regarding the steps involved in cargo shipment and security checks to ensure safety and operational efficiency. The purpose of this Community Service is to provide information to students about cargo and postal shipping procedures using aircraft that must follow the air cargo security program and to provide an understanding of cargo and postal inspection rules at Regulated Agents as an effort to prevent potential security and safety threats to aviation that could harm many parties as early as possible. With the background of the problem being a lack of understanding of prohibited items, senders often do not fully comprehend the types of goods prohibited from being sent by air, resulting in the risk of unknowingly shipping prohibited items, such as dangerous materials. The Community Service was carried out at SMAN 67 Halim PK, Jakarta April 23, 2024, with a total of 58 student participants. Based on the pre-test results on air cargo shipping material, the following data was obtained: understood= 38.98%, somewhat understood= 12.14%, did not understand= 85.56%. While in the post-test, the data obtained was: understood= 75%, somewhat understood= 25%, did not understand= 0%. The assessment of the speaker's ability showed: very good = 92.67% and good = 7.33%. As for the organizer's service, the data obtained was: very satisfied = 47.84%, satisfied = 45.26%, and somewhat satisfied = 6.90%.
Determinan Kepatuhan Wajib Pajak Orang Pribadi Pada Wajib Pajak Di KPP Pratama Depok Cimanggis Setiadi, Setiadi; Wijayanti, Dian; Febriani, Rieke
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.12477

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh implementasi e-filling dan penyuluhan perpajakan terhadap kepatuhan wajib pajak orang pribadi Objek penelitian adalah KPP Pratama Depok Cimanggis, dengan populasi 102.771 orang dan sampel 245 orang. Jenis penelitian ini menggunakan kualitatif di kuantatifkan dengan menggunakan teknik analisis regresi linier berganda. Berdasarkan metode Probability Sampling menggunakan kuesioner dengan skala likert 1 sampai 5. Data yang dikumpulkan menggunakan metode penyebaran kuesioner menggunakan analisis regresi linier berganda dengan Excel dan SPSS versi 25. Hasil penelitian menggunakan uji t memperoleh hasil bahwa implementasi e-filling memiliki pengaruh positif dan signifikan  secara parsial terhadap kepatuhan WPOP, serta penyuluhan perpajakan memiliki pengaruh positif dan signifikan  secara parsial terhadap kepatuhan WPOP. Dan dengan menggunakan uji f hasil implementasi e-filling dan penyuluhan perpajakan memiliki pengaruh positif dan signifikan terhadap kepatuhan WPOP. Koefisien determinasi menunjukan bahwa variabel implementasi e-filling dan penyuluhan perpajakan mempengaruhi 46%.
HUKUM PAJAK DI TNI AU IMPLEMENTASI DAN KEBIJAKAN PENGGUNAAN DANA Herlindah, Paulin; Wijayanti, Dian
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1171

Abstract

Penelitian ini membahas mengenai hukum pajak di TNI AU dengan fokus pada latar belakang, rumusan masalah, tujuan penelitian, metode penelitian, pembahasan, dan kesimpulan. Pajak di TNI AU melibatkan implementasi undang-undang PNBP, kebijakan penggunaan dana perpajakan, serta penyelesaian sengketa atau permasalahan hukum terkait pajak. Penelitian ini menggunakan pendekatan studi pustaka dengan mengacu pada referensi yang relevan. Hasil penelitian ini menunjukkan bahwa Undang-Undang PNBP memiliki peran penting dalam pengelolaan penerimaan negara bukan pajak di TNI AU. Penggunaan dana perpajakan perlu dikelola secara transparan dan akuntabel, sementara penyelesaian sengketa pajak memerlukan mekanisme yang efektif. Pemahaman yang baik tentang hukum pajak di TNI AU serta implementasi yang tepat dapat mendukung pengelolaan pajak yang optimal dan menjaga kedaulatan negara di udara.Kata Kunci: hukum pajak, TNI AU, undang-undang PNBP, dana perpajakan, sengketa pajak
Management Control System Design and Innovation: A Systematic Literature Review Wijayanti, Dian; Cahyadi, Rino Tam
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.57511

Abstract

AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment.  Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development
Co-Authors Adnyani Asak, Putu Rani Afrianda, Rio Aftha Taufik, Javier Agiel Al Munir, Sipon Anisa Rahmawati Ardini, Siska Arum Ratnaningsih Azizah, Sholihatun Bambang Sutrisna Bella Grace Gabriella Azzahra, Asiyah Bintang B Sibarani Cahyadi, Rino Tam Cahyadi Cecep Pahrudin, Cecep Dewi Dyah Widyastuti Donny Avianto Ellen A. Gunawan Erik Iman Heri Ujianto Fallah, Raka Arbian Fara Azzahra, Latansa Fatiah Azzahra Febriani, Rieke Habibah, Rizki Hardana, Richio Putra Hariono, Michael Wijayanto Herlindah, Paulin Hermawan, I Gusti Ngurah Willy I Gusti Ngurah Willy Hermawan Juhaeti Juhaeti Juhaeti, Juhaeti Kasmianto Abadi Khairunnisa, Anggita Nadya Lembut, Putu Indrajaya Maheswari, Hafizha Rasendriya Marcella Erwina Rumawas nalurita, sari Ngurah Ayu Nyoman Murniati Novita Damayanti NUR KHOLIFAH Oktaviana, Ajeng Permatasari, Rita Intan Prasetya, Jeremia Allan Pratama, Bagas Brian Rianto Rianto Rino Tam Cahyadi, Rino Tam Rismayanti, Febriana Dwi Rita Intan Permatasari Rofik, Putri Jasmine Rohim, Yasin Nur Safira, Nabilla Safri Safri , Safri Safri Safri Salim, Firna Julia Saraswati, Indah Wening Saur Costanius Simamora Saur Costanius Simamora, Saur Costanius Sendy Cahyadi, Sendy Setiadi Setiadi Setiadi Sibarani, Bintang B Siswanti, Tutik Siwi Tri Nugroho Heni, Maya Soedjono Soedjono Sugihyanty, Eneng Supriyadi, Rahma Hofifah Taufik, Javier Agiel Aftha Tri Siswati, Tri Tutik Siswanti Vera Sylvia Saragi Sitio Vera Sylvia Saragi Sitio, Vera Sylvia Saragi Vianidya, Intan Wahyuni, Regiane Kusuma Wasil, Mohammad Weni Kurdanti Wibowo, Dedi Widiawati, Sarovah Widya Kusumaningsih Zulaikah