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All Journal JURNAL ECONOMIA Wahana Riset Akuntansi 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 Jurnal Samudra Ekonomi dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA Balance Vocation Accounting Journal Psikoborneo : Jurnal Ilmiah Psikologi Journal of Community Practice and Social Welfare (JaCiPS) Kajian Bahasa dan Sastra (KABASTRA) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Al Gizzai: Public Health Nutrition Journal International Journal of Health and Information System (IJHIS) Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Jurnal Ragam Pengabdian Logistica : Journal of Logistic and Transportation Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Dian Wijayanti
Universitas Sebelas Maret
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology 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.
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.
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%.
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
Penerapan Pembelajaran Pictory AI untuk Meningkatkan Keterampilan Menyimak Kelas IV SDN Kembangkuning Wijayanti, Dian; Supriyadi, Rahma Hofifah; Ratnaningsih, Arum; Habibah, Rizki
Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Vol 17 No 1 (2025): Januari 2025
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/konstruk.v17i1.4136

Abstract

Kurangnya minat siswa saat menyimak materi tanpa media sering kali menyebabkan kesulitan mereka dalam menyimpan informasi yang didengar. Banyak siswa kehilangan konsentrasi selama kegiatan menyimak, yang pada gilirannya merugikan kemampuan mereka untuk menyerap informasi dengan baik. Salah satu solusi untuk mengatasi masalah ini adalah dengan memanfaatkan media pembelajaran elektronik dalam proses belajar mengajar. Penelitian ini bertujuan untuk mengeksplorasi penerapan dan efektivitas keterampilan menyimak menggunakan Pictory AI. Metode yang digunakan dalam penelitian ini adalah Penelitian Tindakan Kelas dengan desain Spiral yang dikembangkan oleh Kemmis dan McTaggart. Hasil penelitian menunjukkan peningkatan keterampilan menyimak siswa, yang terlihat dari analisis data yang menunjukkan perbaikan nilai keterampilan menyimak mereka. Pada tahap pratindakan, rata-rata nilai kemampuan menyimak siswa berada di angka 64,5, dan setelah penerapan media Pictory AI pada siklus II, nilai rata-rata meningkat menjadi 82. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa penggunaan Pictory AI dalam pembelajaran menyimak efektif dalam meningkatkan keterampilan menyimak siswa kelas IV SDN Kembangkuning.
Analisis Hubungan Kadar Hemoglobin dengan Status Gizi pada Pasien Hemodialisis di Rumah Sakit Umum Daerah Sleman Wijayanti, Dian; Siwi Tri Nugroho Heni, Maya; Bella Grace Gabriella Azzahra, Asiyah; Safira, Nabilla
Al GIZZAI: PUBLIC HEALTH NUTRITION JOURNAL Vol 5 No 1 (2025)
Publisher : Program Studi Kesehatan Masyarakat UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/algizzai.v5i1.51141

Abstract

Anemia and malnutrition are common complications in hemodialysis patients that can impact prognosis and quality of life. This study aimed to analyze the relationship between hemoglobin levels and nutritional status in regular hemodialysis patients at Sleman Regional General Hospital. This observational study used a cross-sectional design and was conducted in July 2024 using the total sampling method. The study subjects consisted of 117 regular hemodialysis patients who met the inclusion criteria: aged ≥18 years and undergoing routine hemodialysis at least twice a week. Data collection included demographic characteristics, hemoglobin levels from laboratory results, and anthropometric measurements to calculate Body Mass Index (BMI). Data analysis was performed using the chi-square test. The results showed that the average hemoglobin level of patients was 8.80 g/dL (SD ± 1.79), with 28.21% falling into the sufficient category (8.10–9.00 g/dL). Nutritional status assessment revealed diverse conditions among patients, with 52.14% having normal nutritional status based on BMI calculations (mean 24.31 ± 4.26 kg/m²), while 12.82% were underweight, and 35.04% were classified as overweight/obese. Statistical analysis indicated no significant relationship between hemoglobin levels and nutritional status (p = 0.997, r = -0.052), suggesting that these parameters are independently influenced by different factors. The conclusion of this study emphasizes the importance of a comprehensive and individualized approach in managing hemodialysis patients, particularly focusing on anemia treatment through ESA administration and iron supplementation. Additionally, regular monitoring of nutritional status using more accurate methods such as Bioimpedance Spectroscopy (BIS) is recommended to ensure optimal patient care and improved outcomes.
PENERAPAN E-FILING DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PASAR REBO Wijayanti, Dian; Fara Azzahra, Latansa
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 1 (2025): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i1.1430

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh variabel independen yaitu penerapan e-filing dan self assessment system terhadap variabel dependen yaitu kepatuhan wajib pajak. Obyek penelitian adalah wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo yang menggunakan fasilitas e-filing pada bulan Januari sampai dengan Desember 2023 yaitu sebanyak 1.812 (Non Pegawai) wajib pajak, sehingga sampel dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Pasar Rebo Jakarta dengan total sebanyak sampel yang digunakan adalah 100 orang yang diambil secara sampling incidental. Penelitian ini menggunakan metode kuantitatif dengan menggunakan variabel moderating. Proses pengolahan data menggunakan SPSS versi 26. Hasil hipotesis secara parsial menunjukkan bahwa Penerapan e-filing tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Self Assessment System berpengaruh terhadap Kepatuhan Wajib Pajak. Sementara itu hasil hipotesis secara simultan menunjukkan bahwa e-filing dan Self Assessment System berpengaruh terhadap Kepatuhan Wajib Pajak dengan nilai R square variabel Penerapan e-filing dan Self Assessment System terhadap Kepatuhan Wajib Pajak sebesar 19.7% sedangkan sisanya 80.3% dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini.Kata kunci: penerapan e-filing, self assessment system, kepatuhan wajib pajak
The Influence of Corporate Social Responsibility Disclocure on Accounting Conservatism with State Ownership as a Moderator Hardana, Richio Putra; Cahyadi, Rino Tam; Wijayanti, Dian
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.131059

Abstract

Purpose – This study aims to examine the effect of corporate social responsibility disclosure on accounting conservatism and the effect of state ownership in moderating the relationship between corporate social responsibility disclosure and accounting conservatism.Design/methodology/approach – This study uses state-owned enterprises and regional-owned enterprises listed on the Indonesia Stock Exchange for the period 2018-2022 as the sample. This research used moderate regression analysis to conduct data analysis.Findings – The results show that corporate social responsibility disclosure has a positive effect on accounting conservatism. These results are in line with stakeholder theory which states that companies must pay attention to the interests of all interested parties, not just shareholders. Results also show that state ownership weakens the relationship between corporate social responsibility disclosure and accounting conservatism.Originality/value – This study seeks to fill the gap from previous research on the effect of corporate social responsibility on accounting conservatism since prior research reported inconsistent findings. Due to the lack of evidences in regards to the role of state ownership, this study incorporates state ownership as the moderating variable. The sample was selected based on the Regulation of the Minister of State-Owned Enterprises PER-05/MBU/04/2021 concerning Social and Environmental Responsibility Programs for State-Owned Enterprises.Research limitations/implications – This study has a limitation in the subjectivity of the measurement of CSR. This subjectivity arises when companies do not publish sustainability reports and categorize CSR activities in tables according to the GRI index, and only report CSR activities in the annual report without including a table that aligns the activities with the GRI index. This study has implications in decision making for policy makers in relation to social and environmental responsibility resulting from business activities. Companies are also required to be more transparent in disclosing company performance in maintaining stakeholder trust.
Co-Authors Amrizal Amrizal Andi Setiawan Anisa Rahmawati Arum Ratnaningsih Bambang Sutrisna Bella Grace Gabriella Azzahra, Asiyah Cahyadi, Rino Tam Cahyadi Cecep Pahrudin, Cecep Donny Avianto Ellen A. Gunawan Fara Azzahra, Latansa Febriani, Rieke Habibah, Rizki Hardana, Richio Putra Hariono, Michael Wijayanto Hikma, Muqtaridatul Kasmianto Abadi Khairunnisa, Anggita Nadya Lembut, Putu Indrajaya Marcella Erwina Rumawas Ngurah Ayu Nyoman Murniati NUR KHOLIFAH Oktaviana, Ajeng Prasetya, Jeremia Allan Pratama, Bagas Brian Rino Tam Cahyadi, Rino Tam Rismayanti, Febriana Dwi Rohim, Yasin Nur Rukma, Andi Satriani Nanda Safira, Nabilla Saraswati, Indah Wening Sarovah Widiawati Sendy Cahyadi, Sendy Setiadi Setiadi Setiadi, Alpian Siwi Tri Nugroho Heni, Maya Soedjono Soedjono Supriyadi, Rahma Hofifah Wahyuni, Regiane Kusuma Wasil, Mohammad Widya Kusumaningsih Zulaikah