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All Journal The Indonesian Accounting Review Jurnal Tata Kota dan Daerah Tesa Arsitektur Journal of Accounting Science JSFK (Jurnal Sains Farmasi & Klinis) Jurnal Akuntansi dan Keuangan Indonesia SENTRI: Jurnal Riset Ilmiah GOTAVA Jurnal Riset Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Tax Accounting Applied Journal
Dian Kusuma Wardhani
Jurusan Perencanaan Wllayah dan Kota Fakultas Teknik Universitas 8rawljaya Malang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Persepsi Dokter tentang Strategi Antimicrobial Stewardship Program di Sebuah Rumah Sakit Umum di Surabaya Wardhani, Dian Kusuma; Wibowo, Yosi Irawati; Setiawan, Eko
JSFK (Jurnal Sains Farmasi & Klinis) Vol 7 No 1 (2020): J Sains Farm Klin 7(1), April 2020
Publisher : Fakultas Farmasi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jsfk.7.1.5-14.2020

Abstract

Antimicrobial Stewardship Program (ASP) dikembangkan untuk mengoptimalkan penggunaan antibiotik melalui implementasi kebijakan, strategi maupun pedoman. Penelitian ini bertujuan untuk mengkaji persepsi dokter terhadap ASP dan mengeksplorasi pilihan beserta pertimbangan pemilihan suatu jenis strategi ASP. Pendekatan kualitatif melalui wawancara dengan dokter yang aktif bekerja di sebuah rumah sakit umum di kota Surabaya dilakukan dengan bantuan panduan wawancara semi terstruktrur untuk mengeksplorasi: i) sikap terhadap implementasi ASP, dan ii) strategi ASP yang disarankan. Hasil wawancara diolah secara thematic analysis. Sebanyak 27 dokter bersedia terlibat. Secara umum, partisipan memiliki sikap yang baik terhadap implementasi ASP. Terdapat tiga tema terkait implementasi ASP, yaitu: 1) persetujuan implementasi sebagai konsekuensi dari bagian komunitas profesi di rumah sakit (RS); 2) relevansi implementasi bagi perbaikan kualitas RS, dan 3) tuntutan pemenuhan sumber daya sebelum diimplementasikan. Pembuatan pedoman terapi atau clinical pathway merupakan strategi yang paling banyak dipilih oleh partisipan. Pertimbangan dalam memilih suatu strategi adalah: 1) kesepakatan oleh komunitas RS; 2) practicability dan feasibility; dan 3) penggunaan bukti penelitian sebagai dasar penyusunan strategi. Penelitian ini memberikan gambaran mengenai persepsi dokter terkait dengan implementasi ASP. Diharapkan hasil penelitian ini dapat dijadikan sebagai salah satu acuan dalam merancang strategi ASP yang tepat dalam konteks RS di Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN : GAYA KEPEMIMPINAN, KEPRIBADIAN DAN KOMUNIKASI Jumawan, Jumawan; Susanto, Edy; Lestari, Puji; Wardhani, Dian Kusuma; Fauzia, Nurul; Nurhasanah, Shandra Dewi; Theresia, Theresia; Toruan, Enjelya Peronika Lumban
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2970

Abstract

Pengambilan keputusan adalah serangkaian langkah untuk menciptakan berbagai pilihan alternatif yang bertujuan untuk mencapai tujuan yang diinginkan, sementara kepemimpinan adalah karakteristik dari hubungan interaksi antara seorang pemimpin dan pengikut dalam konteks tertentu. Peran seorang pemimpin dalam proses pengambilan keputusan memiliki posisi yang sangat penting dan strategis. Dalam berbagai fungsi manajemen, terdapat satu fungsi di mana para pengambil keputusan memiliki gaya tersendiri. Banyak pemimpin yang menggunakan beberapa gaya kepemimpinan dalam proses pengambilan keputusan, yang sering kali mencerminkan kekuatan dan kelemahan dalam pengambilan keputusan. Informasi yang identik dapat dinilai dan keputusan dapat diambil dengan gaya kepemimpinan yang bervariasi. Sebuah artikel telah mengkaji unsur-unsur yang berdampak pada proses pengambilan keputusan, termasuk gaya kepemimpinan dan kepribadian, dalam sebuah studi literatur di bidang manajemen sumber daya manusia. Dari ulasan literature artikel tersebut, ditemukan bahwa gaya kepemimpinan, kepribadian, dan komunikasi memiliki pengaruh yang signifikan terhadap proses pengambilan keputusan.
EFFECTIVENESS OF ADMINISTRATIVE SERVICES AT ANANDA BEKASI HOSPITAL CONCERNING THE LEVEL OF PATIENT OR COMMUNITY SATISFACTION Sudiantini, Dian; Lestari, Puji; Wardhani, Dian Kusuma; Nurhasanah, Shandra Dewi; Theresia, Theresia
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2992

Abstract

As a health service institution such as a hospital, its responsibility is to provide services that meet the health needs of the community. Quality service health own roles important in increase health and well-being whole public. The aim of this research is to examine the effectiveness of administrative services at Ananda Bekasi Hospital and its impact on the level of community satisfaction. Through a comprehensive approach, this research evaluates hospital administration processes, including the registration process, patient data management, and communication with patients. Data was collected through interviews and observations to measure public perceptions of administrative services. The method used is by analyzing data to understand the contributing factors to levels satisfaction community as well as recommendations for improvements that can be made by Ananda Bekasi Hospital. Research results indicated that effectiveness service administration at Bekasi City Hospital had an impact positive to levels satisfaction public.
Navigating Environmental Uncertainty: Corporate Governance’s Role in Shaping Capital Structure Wardhani, Dian Kusuma; Anandita, Rissa; Choirunnisa, Felisma
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9373

Abstract

The aims of this research is to provide empirical evidence about the impact of environmental uncertainty on capital structure, while also considering the potential moderating influence of corporate governance. Uncertainty in the business environment due to the 2018 US-China trade war damaged Indonesian company capital structure planning. The total 313 manufacturing firms listed on the IDX between 2019 to 2023 were tested using multiple linear and moderated regression analyses. The research found that corporate governance mitigates the negative effect of environmental uncertainty on capital structure. The research findings support the pecking order theory by providing evidence that the capital structure starts from the lowest-cost funding sources to be efficient. Furthermore, this study supports the agency theory that corporate governance actively monitors management using corporate debt during environmental uncertainty. It can avoid management's deviant behavior, avoiding bankruptcy and the risk of company default.
Pemberdayaan UMKM Kota Semarang melalui Edukasi Pajak Berkelanjutan Pratiwi, Ika; Wardhani, Dian Kusuma; Hetika, Hetika; Hapsari, Fairuz Lerian Puspita; Yudiansyah, Ari
GOTAVA Vol. 3 No. 1 (2025): GOTAVA
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v3i1.32

Abstract

Taxation is one of the primary sources of state revenue vital to national development. However, tax compliance among MSME actors in Semarang City remains low due to limited literacy, information, and tax outreach. To address this challenge, the Vocational School of Diponegoro University, through the D4 Tax Accounting Study Program, in collaboration with Piranha Smart Center, implemented a community service program in the form of tax training targeting the public and MSME actors. The activity involved 120 participants divided into six batches, utilizing face-to-face training methods and the provision of learning modules. Evaluation results showed significant improvements in participants’ knowledge, understanding, awareness, and tax compliance, each achieving a success rate above 70%. This achievement was reflected in the positive responses from participants regarding the training materials and modules provided. The program has proven effective in enhancing community capacity to fulfill tax obligations independently and contributes to sustainable development.
Blockchain in Capital Markets: A Revolution of the Trading System in Stock Exchange Wardhani, Dian Kusuma; Sawarjuwono, Tjiptohadi; Budisusetyo, Sasongko
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2437

Abstract

This study aims to explore the benefits of implementing blockchain technology as a basis for stock trading in Indonesia to improve the corporate governance of issuers. Two main factors that trigger the emergence of agency problems in corporate gov-ernance in traditional stock exchanges are differences in interests between principals and agents and the complexity of the investment chain. This research is a documen-tary research where the researchers search for references in the form of previous research using the keyword “blockchain” in the “publish” or “perish” application. Next, the researchers organize, make a written summary, and interpret the findings obtained based on the the researchers’ thoughtd. Based on the interpretation of pre-vious research, compared to traditional stock trading systems, blockchain technology has several advantages, such as high information transparency, improved stock liquidity, high monitoring by various parties, and the availability of information in real-time, thereby creating better corporate governance. The implementation of blockchain technology can reduce information asymmetry in the relationship between principal and agent, which in turn can improve the quality of corporate governance due to transparency, accountability, and high trust between all parties involved in this blockchain technology network.
PERAN MEDIA SOSIAL DALAM MENINGKATKAN PENJUALAN TERHADAP IMPLEMENTASI STRATEGI PEMASARAN DI KEDAI SEDOTMEN BEKASI Fauzi, Achmad; Lestari, Puji; Wardhani, Dian Kusuma; Permatasari, Selvia Annisa; Bagasasi, Faizal; Putri, Cinka Amalia; Ottay, Merry Louis; Setyakinasti, Sabrina
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 12 (2023): SENTRI : Jurnal Riset Ilmiah, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i12.1916

Abstract

Currently, many individuals use social media as a tool for various activities in the Digital Era. One of its common uses is as a means of marketing or promoting products and services. Nowadays, businesses have an easier time marketing their goods on social media sites like Facebook, Instagram, Twitter, and others. This article's qualitative research approach, which uses words to describe research findings, allows for a deeper analysis. This article's goal is to expose the marketing tactics used by Sedotmen Bekasi's sales team. The results of the study demonstrate that using social media to implement marketing strategies has a noticeable positive impact on increasing sales.
PENGARUH KUALITAS PRODUK DAN LOKASI TERHADAP KEPUASAN PELANGGAN MELALUI MINAT BELI PROPERTI GRAND DUTA CITY BEKASI PADA PT PANEN PROPERTI INDONESIA Wardhani, Dian Kusuma; Hadita, Hadita; Winarso, Widi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.963

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kualitas produk dan lokasi terhadap kepuasan pelanggan, baik secara langsung maupun melalui minat beli, pada properti Grand Duta City Bekasi yang dikelola oleh PT Panen Properti Indonesia. Penelitian ini menggunakan pendekatan kuantitatif menggunakan metode SEM-PLS (Modeling Equation Structural-Partial Least Square). Data dikumpulkan melalui kuesioner yang dibagikan kepada 120 orang, termasuk penghuni dan potensial pembeli properti di Grand Duta City Bekasi. Hasil penelitian menunjukkan bahwa kualitas produk dan lokasi berpengaruh positif dan signifikan terhadap minat dan kepuasan pelanggan untuk membeli barang. Selain itu, terbukti bahwa minat beli merupakan faktor mediasi penting dalam hubungan antara kualitas produk, lokasi, dan kepuasan pelanggan. Hasil ini mendorong PT Panen Properti Indonesia untuk terus meningkatkan kualitas produk dan memilih lokasi yang strategis guna mendorong minat beli dan kepuasan pelanggan
THE EFFECT OF FINANCIAL DISTRESS AND PROFITABILITY ON EARNING MANAGEMENT Hanum, Naila; Wardhani, Dian Kusuma; Utami, Rahmawati Ayu Budi
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.22206

Abstract

This research aims to provide empirical evidence that is related to the effect of financial distress and profitability on earnings management. Earnings management is measured by the Jones Modified Model. Financial distress is measured by the Grover Model. Profitability is proxied by profit margin, return on assets, return on equity, and earnings per share. The research sample of this study is a consumer goods industry which is listed in Indonesia Stock Exchange 2015-2017. Purposive sampling was used as a sampling method and obtained 108 samples. The analysis technique used is panel regression analysis with Stata 14. The results of this study indicate that each of financial distress, return on equity, and earnings per share has an effect on earnings management while profit margin and return on assets do not affect earnings management.
ETHICAL PERCEPTIONS OF TAX ACCOUNTING AND LOGISTICS ADMINISTRATION MANAGEMENT STUDENTS TOWARDS TAX EVASION Zafira, Hanifah; Muid, Dul; Wardhani, Dian Kusuma
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.19139

Abstract

This study observed the perceptions of tax accounting and logistics administration management students at the Diponegoro University Vocational School. These two groups of respondents were compared to find out if their perceptions of tax evasion differed as measured using perspectives on tax justice, tax system, and discrimination. This study used a survey method of respondents. The sampling method in this survey is purposive sampling. The analytical methods used for this study were pearson correlation for validity, cronbach alpha for reliability, one sample Kolmogorov-Smirnov for normality, and independent sample T-test for hypothesis testing. The results of this study show that there are differences in ethical perceptions of tax accounting and logistics administration management students towards tax evasion. Based on the average analysis, tax accounting students are more opposed to tax evasion than logistics administration management students. According to the perception of tax accounting students, tax evasion is unethical to do, while the perception of logistics management students they still doubt whether tax evasion is ethical to do or not. 
Co-Authors Achmad Fauzi Allafa Aryati, Allafa Anandita, Rissa Antariksa Sudikno Bagasasi, Faizal Choirunnisa, Felisma Dianing Primanita Ayuninggar Dul Muid Eddi Basuki Kurniawan edy susanto Eko Setiawan Elen Lidya Pramita Erina Sudaryati Fadly Usman Fatimah Zahro Fauzia, Nurul Hadita, Hadita Hanum, Naila Hapsari, Fairuz Lerian Puspita Hetika Hetika, Hetika Ika Pratiwi Jumawan, Jumawan Kartika Eka Sari Novesty Noor Azizu Nugroho, Denny Ristyan Nurhasanah, Shandra Dewi Ottay, Merry Louis Permatasari, Selvia Annisa Prabawati, Dwi PUJI LESTARI Putri, Cinka Amalia Sasongko Budisusetyo Setiyono, Deni Agus Setyakinasti, Sabrina Sudiantini, Dian Supratiwi, Wiwik Theresia Theresia Tjiptohadi Sawarjuwono Toruan, Enjelya Peronika Lumban Utami, Rahmawati Ayu Budi Wibowo, Yosi Irawati Widi Winarso, Widi Yudiansyah, Ari Zafira, Hanifah