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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS Journal of Indonesian Economy and Business Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Journal of Development Research Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Management and Economics Journal (MEC-J) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) GEMA EKONOMI Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) El-Qist : Journal of Islamic Economics and Business (JIEB) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Journal of Comprehensive Science JRAP (Jurnal Riset Akuntansi dan Perpajakan) Moneter : Jurnal Keuangan dan Perbankan IIJSE International Journal of Accounting and Management Research (IJAMR) Jurnal Abdimas International Journal of Accounting, Management, and Economics Research : Ijamer
Diana Zuhroh
Universitas Merdeka Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) Zuhroh, Diana; Parawiyati, Parawiyati; Lisetyati, Eni
Journal of Indonesian Economy and Business Vol 24, No 1 (2009): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.172 KB)

Abstract

As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introducedto real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs.The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.This paper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates’ quality.Keywords : Competency, Curriculum , Accounting Education, Accounting Graduates.
Return on Assets, Firm Value, and Good Corporate Governance: Empirical at Foreign Exchange Banks In Indonesia Ningsih, Risna; Nirwanto, Nazief; Zuhroh, Diana
MEC-J (Management and Economics Journal) Vol 4, No 1 (2020)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.92 KB) | DOI: 10.18860/mec-j.v4i1.8314

Abstract

Every firm tries to improve the performance in order to achieve its goal, namely maximizing the firm wealth or value (Salvatore, 2005). The purpose of this study was to examine the effect of Return on Assets on firm value with Good Corporate Governance as its moderating variable. This study used 29 Foreign Exchange Banks in LQ45 category and listed in Indonesia Stock Exchange in 2014-2017. The firm value was measured by using Tobin's Q while GCG was measured by Independent commissioner. The results of the study showed that  Good corporate governance which is proxied by the independent commissioner weakens the influence of Return on Assets to the firm value.
PENDAMPINGAN GEMARI DAN REDARKUM MELALUI DISEMINASI “STOP PERNIKAHAN DINI” hadiningrum, Lila; Zuhroh, Diana; Sabiq, Fairuz
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 3 (2021): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen PkM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i3.231

Abstract

ABSTRACT Indonesia is faced with increasing cases of early marriage globally. It is necessary to socialize the minimum age limit and the maturity of the marriage age as an insight to the community and awareness to teenagers so that in planning a family by considering various aspects related to married life. This study raises the priority issues used related to the lack of literacy related to the Marriage Age Limit in Pucang Miliran Village, Tulung, Klaten. Assistance for gemari and redarkum through the dissemination of "stop early marriage" is a priority for bottom-up programs that promote public and youth awareness. The model used in this mentoring is community participation (especially parents and youth). Lectures and discussions are used as methods in the implementation of mentoring through dissemination activities and efforts that can be made by teenagers to prevent early marriage. In this assistance, it becomes a community-based program that aims to prevent child marriage with activities in the program including increasing awareness of adolescents and the community, peer educators, hearings through the media, and collaboration. The need for follow-up activities in collaboration with non-formal and formal institutions in maturing the age of marriage and productive training for adolescents. Keywords: mentoring, dissemination, marriage age limit ABSTRAK Indonesia dihadapkan pada kasus pernikahan dini secara global terus meningkat. Untuk kemaslahatan berumah tangga diperlukan sosialisasi batas usia minimal dan pendewasaan usia perkawinan sebagai wawasan kepada masyarakat dan kesadaran kepada remaja agar dalam merencanakan keluarga dengan mempertimbangkan berbagai aspek yang berkaitan dengan kehidupan berumah tangga. Kajian ini mengangkat isu prioritas yang digunakan terkait kurangnya literasi terkait Batas Usia Nikah di Desa Pucang Miliran, Tulung, Klaten. Pendampingan gemari (gerakan masyarakat peduli) dan redarkum (remaja sadar hukum) melalui diseminasi “stop pernikahan dini” menjadi prioritas bottom up program yang mengusung kesadaran masyarakat dan remaja. Model yang digunakan dalam pendampingan ini adalah partisipatif masyarakat (khususnya orang tua dan remaja). Ceramah dan diskusi digunakan sebagai metode dalam pelaksanaan pendampingan melalui kegiatan diseminasi dan upaya-upaya yang dapat dilakukan remaja untuk mencegah pernikahan dini. Dalam pendampingan ini menjadi community-based programme yang bertujuan untuk mencegah pernikahan usia anak dengan kegiatan-kegiatan yang ada dalam program meliputi peningkatan kesadaran remaja dan masyarakat, peer educators, dengar pendapat melalui media, dan kerja sama dengan berbagai pihak. Perlunya kegiatan follow up dalam kerjasama dengan lembaga non formal dan formal dalam pendewasaan usia pernikahan serta pelatihan produktif untuk remaja. Kata Kunci: pendampingan, diseminasi, batas usia nikah
Penilaian Kinerja Berbasis Balanced Scorecards (BSC) untuk Melakukan Rancang Ulang Strategi Bersaing Sumban, Asdiana Dua; Zuhroh, Diana; Parawiyati, Parawiyati
Jurnal Manajemen dan Kewirausahaan Vol 9, No 1 (2021): June 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v9i1.5705

Abstract

The objectives of this study are to evaluate the performance of the Kusuma Agrowisata Hotel during the Covid-19 pandemic and to design the business strategy for the Hotel in new normal period. This research applies the quantitative and qualitative method. The data were obtained using questionnaires and interview and analyzed by applying descriptive statistics, using the Balanced Scorecard and SWOT analysis. The result shows that the hotel was less successful in improving revenue and efficiency. However the customers were satisfied and the hotel was able to achieve the company's strategy efficiency index and the staff satisfaction index. The SWOT analysis found out that there was S-O Strategy which could be done by keeping the room prices competitive, providing children’s playground, keeping the good image, having a strategic location, maintaining the friendliness, maintaining the surrounding natural environment, keeping the guest demand fulfilled, reopening various tourist sites and setting strategies to eliminate customers boredom.
End User Satisfaction of Accounting Information System (AIS) Mobile Based for Small Medium Enterprises (SMEs): Actual Usage and TAM Approach Mardiana Andarwati; Diana Zuhroh; Fikri Amrullah
Journal of Development Research Vol. 3 No. 2 (2019): Volume 3, Number 2, November 2019
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.185 KB) | DOI: 10.28926/jdr.v3i2.79

Abstract

Increasing end-user satisfaction (EUS) on mobile-based AIS is influenced by an actual usage (AU). AU increases if Small Medium Enterprise managers feel the perceived ease of use (PEOU) and perceived usefulness (PU) of using mobile-based AIS. This study aims to (1) analyze the effect of PEOU and PU on AU, (2) analyze the effect of PEOU and PU on EUS on mobile-based AIS, (3) analyze the effect of AU on EUS on mobile-based AIS, and (4) analyze the effect of PEOU and PU to EUS on mobile-based AIS through AU. The results of this study are (1) PU has a positive effect on AU and PEOU has a negative effect on AU because to improve AU requires a guidebook that is easy to learn and the lack of ability to use system applications make it not easy, (2) PEOU and PU affect EUS on Mobile-based AIS but the most positive and dominant influence on EUS on mobile-based AIS is PU, (3) AU has a positive effect on EUS on mobile-based AIS, and (4) PEOU negatively affects EUS on mobile-based AIS through AU due to the use of AIS based on mobile, which is done repeatedly and for a long time is still unable to mediate PEOU and SME managers feel difficult to use the purchasing and sales system application to produce on time reports.
Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas Marhaendra Kusuma; Prihat Assih; Diana Zuhroh
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 22, No 2 (2021): Oktober - Maret
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v22i2.7935

Abstract

The format of the balance sheet and income statement since the Indonesian IFRS convergence has changed with the addition of attribution of equity and comprehensive income. This change became the idea to develop the Return On Equity (ROE) formula. The purpose of this study is to empirically prove whether additional attribution information adds relevance value or is surprising, through analysis of the effect of ROE modification based on attribution of stock returns as a proxy for relevance value, with data on 504 companies listed on the IDX in 2016 2020. The results show that attribution equity and comprehensive income have value relevance for users. The novelty of this research is the modification of ROE with attribution of equity and comprehensive income, and the use of modified ROE to measure the value of relevance.
PENENTUAN HARGA JUAL STRATEJIK TERHADAP PRODUK DENGAN STRATEGI BIAYA RENDAH DAN DIFERENSIASI1 Diana Zuhroh; Cindy Pratiwi
Jurnal Siasat Bisnis Vol. 18 No. 1 (2014)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol18.iss1.art10

Abstract

Penentuan harga strategis merupakan salah satu strategi bisnis yang berfokus pada harga yang kompetitif yang memberikan manfaat bagi perusahaan yang akan menghadapi pesaing dalam produk yang kompetitif. Perusahaan yang menggunakan harga strategis akan dapat memenangkan persaingan global karena memiliki beberapa keuntungan dalam banyak aspek yang kurang diperhitungkan dalam menentukan harga strategis. Dengan harga strategis, perusahaan diharapkan untuk meningkatkan daya saing. Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis proses strategis penentuan harga jual atau harga strategis berdasarkan biaya siklus hidup produk dan posisi produk dalam siklus hidup produk. Ini akan diwujudkan dalam penggunaan strategi bisnis yang tepat untuk setiap produk dan perhitungan biaya penelitian, biaya desain, biaya produksi, mark-up yang disesuaikan dengan target konsumen untuk menghasilkan harga strategis dari produk yang bisa bersaing di kompetisi harga .Kata kunci: strategi penentuan harga, siklus hidup produk, biaya siklus hidup produk
A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) Diana Zuhroh; Parawiyati Parawiyati; Eni Lisetyati
Journal of Indonesian Economy and Business (JIEB) Vol 24, No 1 (2009): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.731 KB) | DOI: 10.22146/jieb.6336

Abstract

As generally known accounting graduates are considered to have low quality. Based on recent studies and practitioners experience, there are two reasons for this: (1) accounting curriculums are not matched with up to date practices, and (2) they were not introducedto real practices that they will face when they have finished their study. The objective of this study are (1) to obtain an empirical evidence about accounting practitioner competences, and (2) establishing a curriculum structure that is relevant with user needs.The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.This paper reports competencies and subjects listed on detail ranked in order of mean score. Competences and subjects with higher rank are needed in today practice. The Accounting Department is suggested to use this result in designing its curriculum for reducing gap between practice and education and to improve accounting graduates’ quality.Keywords : Competency, Curriculum , Accounting Education, Accounting Graduates.
Analisis Pengaruh Kinerja Keuangan Terhadap Perubahan Harga Saham Perusahaan Konstruksi Nurul Handayani; Harmono Harmono; Diana Zuhroh
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i1.469

Abstract

Penelitian ini bertujuan menganalisis pengaruh kinerja keuangan terhadap perubahan harga saham perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Variabel bebas terdiri dari Earning Per Share (EPS), Net Profit Margin (NPM), Current Ratio (CR), Total Asset Turnover (TATO) dan variable terikat yaitu perubahan harga saham. Teknik pengumpulan data yang digunakan yaitu dokumentasi dengan data sekunder yang diperoleh dari Indonesia Capital Market Directory BEI dan homepage BEI. Populasi yang diteliti yaitu perusahaan konstruksi yang terdapat di Bursa Efek Indonesia tahun 2013-2018. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan yaitu multiple regression. Hasil analisis  menunjukkan bahwa EPS, NPM, CR dan TATO berpengaruh positif  terhadap perubahan harga saham perusahaan.
Asset Management and Capital Ownership on Firm Value: Through Profitability Obi Banamtuan; Diana Zuhroh; Sihwahjoeni Sihwahjoeni
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4296

Abstract

This study aims to analyze the effect of Asset Management (AM) and Good Corporate Governance (GCG) on stock prices through Return on Investments (ROI). This research is an explanation using quantitative methods. The population of 64 companies is listed on the Indonesia Stock Exchange and is engaged in property and construction. The sampling technique uses purposive sampling with the results of 36 companies. The data used is the 2016-2018 financial statements. The analysis used is path analysis. The results of the study prove that Management asset significantly influences ROI, GCG significantly influences ROI, Management asset significantly influences stock prices, GCG has a significant effect on stock prices, ROI has a significant effect on stock prices, Management asset has a significant effect on stock prices through ROI, GCG has a significant effect on share price through ROI. DOI: https://doi.org/10.26905/afr.v3i1.4296
Co-Authors Abadi, Rosaria Abd. Syakur Abdul Aziz Abdurrosid, Edi Wicaksono Ade Buwono Suharto Andi Mardian, Andi Aris Setia Noor Aslira, Sumara Bella Ayu, Roro Cindy Pratiwi Dana, Tarisa Dewi, Rina Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Edi Subiyantoro Edi Subiyantoro Fairuz Sabiq Fanisa, Fairuz Fikri Amrullah Fitri Lestari, Arum Grahita Chandrarin GS , Achmad Daengs hadiningrum, Lila Harmono, Harmono Harsono Ilham Ilham Iwan Koerniawan Jannah, Elok Nur Karnaen, Bambang Karnain, Bambang Kordi Larum Kusuma, Marhaendra Lila Pangestu Hadiningrum Mardiana Andarwati Muhdi Muhdi Muhdi Ningsih, Risna Nirwanto, Nazief Norman Duma Sitinjak Nurul Handayani Obi Banamtuan Parawiyati Parawiyati Permatacita, Fitriah Prihat Assih putri, atina rokhmani Retna Safriliana Roykhatun Nikmah Septhiningrum, Anggit Puteri SETYAWAN, BAGUS Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sinto Sinto, Sinto Subali Subali Sugianto Sugianto Sugiarto S Sukanti Cahyaningsih, Dyah Sumban, Asdiana Dua Sumtaky, Maxion Sutini Sutini, Sutini Teguh, Harsono Toni, Sugiharto Heri Tony, Heri Wasesa, Tjandra Wati, Asiah Wiratna, Wiratna Wiyasa, I Gede Zaidah Nur Rosidah