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All Journal Jurnal Ilmu Manajemen (JIMMU) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Economics, Commerce, and Management Journal of Management
Diana Dwi Astuti
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Agriculture, Biological Sciences & Forestry Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Environmental Science Mechanical Engineering Social Sciences Other

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PENGARUH CURRENT RATIO DAN RETURN ON EQUITY TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSAEFEK INDONESIA (BEI) PERIODE 2013-2017 Hade Chandra Batubara; Diana Dwi Astuti; Ramadani Ramadani
Prosiding Seminar Nasional USM Vol 2, No 1 (2019): Semnas Multidisiplin Ilmu
Publisher : Universitas Serambi Mekkah

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Abstract

This study aims to determine whether there is a relationship between Current Ratio and Return On Equity both partially and simultaneously to Price Earning Ratio. The research approach uses an associative approach. The population that is the object of this research is the Food and Beverage Company listed on the Indonesia Stock Exchange, which is as many as eighteen companies, but the sample taken is seven companies. The sampling criteria use Purposive Sampling techniques. The technique of collecting data uses documentation studies. Regression requirements test using normality test, heteroscedasticity test, multicollinearity test and autocoleration test. The data analysis technique uses multiple linear regression, hypothesis testing (t test and F test) and coefficient of determination. Processing data in this study using SPSS Software (Statistical Product and Service Solution) 16 For Windows. The results of the study prove that the Current Ratio partially has a negative effect but not significantly to Price Earning Ratio and Return On Equity which have a negative effect but not significantly to Price Earning Ratio.
Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep Raudhatul Ingkiat; Diana Dwi Astuti; Hamzah Fansuri
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.606

Abstract

This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.
Pengaruh Pengendalian Intern Kas Terhadap Efektivitas Pengelolaan Kas Pada Senyum Media Stasionery Di Jember Jessica Shandy Darmadji; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.614

Abstract

ABSTRACT This study aims to examine the effect of internal cash control on the effectiveness of cash management at Smile Media Stationery Jember. The independent variables used include: Control Environment (X1), Risk Assessment (X2), Information Systems (X3), Control Procedures (X4), Control Monitoring (X5). The dependent variable is Cash Management Effectiveness (Y). This research uses quantitative descriptive analysis with a case study approach. The population used in this study were all employees of Smile Media Stationery Jember, amounting to 80 people. The sample in this study were 33 employees of Smile Media Stationery Jember who were selected through purposive sampling method. The data collection method used in this study is primary data using questionnaires, interviews, observations and literature studies. The data analysis method used is multiple linear regression analysis, F test, t test, and coefficient of determination, with data quality tests through validity and reliability tests. The results of the analysis show that simultaneously, all independent variables have an influence on the effectiveness of cash management. Meanwhile, it is partially known that the control environment is the only variable that has a significant influence on the effectiveness of cash management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN JASA LISTED BEI Diana Dwi Astuti; Ningsih, Wiwik Fitria
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 1 (2023)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i1.18767

Abstract

            Waktu penyelesaian audit oleh auditor yang memiliki reputasi baik cenderung lebih pendek sehingga reputasi KAP  berpengaruh terhadap audit delay. Tujuan dalam penelitian ini yaitu untuk menganalisis pengaruh Ukuran Perusahaan, Kompleksitas operasi perusahaan, reputasi kantor akuntan publik dan opini Auditor secara parsial terhadap audit delay.; Untuk menganalisis pengaruh ukuran perusahaan, kompleksitas operasi perusahaan, reputasi kantor akuntan publik dan  opini auditor secara simultan terhadap audit delay. Penelitian ini menunjukan bahwa sebaiknya perusahaan dalam menghindari resiko audit delay memperhatikan ukuran perusahaan karena dapat mempengaruhi manajemen untuk lama atau tidaknya proses pengerjaan laporan keuangan. Dengan ukuran perusahaan semakin besar yang dilihat dari indikator total aktiva, jumlah penjualan dan nilai saham, maka perusahaan tersebut akan lebih baik dalam pengerjaan laporan keuangan sehingga saat pengauditan lebih cepat dan resiko audit delay akan tehindar sebaliknya jika ukuran perusahaan tidak besar akan memperlambat proses pengerjaan laporan keuangan yang akan mengakibatkan resiko audit delay. Kata Kunci:  Pemeriksaan, Akuntan Publik, Opini, Audit delay             The audit completion time by an auditor who has a good reputation tends to be shorter so that the KAP reputation affects audit delay. The purpose of this study is to analyze the effect of company size, complexity of company operations, reputation of public accounting firm and auditor's opinion partially on audit delay; To analyze the effect of firm size, complexity of company operations, reputation of public accounting firm and auditor's opinion simultaneously on audit delay. This research shows that the company should avoid the risk of audit delay by paying attention to the size of the company because it can affect the management for the length of the process of working on the financial statements. With the size of the company getting bigger as seen from the indicators of total assets, total sales and value of shares, then the company will be better at working on financial statements so that when auditing is faster and the risk of audit delay will be avoided, otherwise if the size of the company is not large it will slow down the report processing process. which will result in the risk of audit delay. Keywords: Public Accountant, Opinion, Audit Delay
Financial Performance Analysis on PT Perkebunan Nusantara I Regional 5 Surabaya Period 2019 - 2023 Eko Iswan Rusdianto; Muhammad Firdaus; Diana Dwi Astuti
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.546

Abstract

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.
The Effect of Discipline, Work Environment and OCB on Job Satisfaction of KUA Employees in Banyuwangi Regency M. Fauzan Anshori; Suwignyo Widagdo; Diana Dwi Astuti
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.602

Abstract

Human Resource Management (HRM) is a strategic approach to managing the workforce within an organization, aiming to enhance both individual effectiveness and overall organizational performance. Job satisfaction plays a crucial role as a supplement for employees to maintain and carry out their jobs. When employees feel valued and heard, they tend to have higher intrinsic motivation, leading to improved performance. This research employs a quantitative approach with data collection techniques using questionnaires. The data analysis technique utilized is multiple regression analysis. The results of the study reveal that: Testing results indicate that discipline significantly affects the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency; Testing results indicate that the work environment significantly affects the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency; Testing results indicate that Organizational Citizenship Behavior (OCB) significantly affects the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency; Testing results indicate that discipline, work environment, and OCB collectively affect the job satisfaction of employees at the Religious Affairs Office (KUA) in Banyuwangi Regency. High discipline, supported by clear rules, can improve the job satisfaction of KUA employees in Banyuwangi Regency. Employees who feel comfortable in their workplace contribute to higher job satisfaction. Employees exhibiting strong OCB are more likely to experience greater job satisfaction. The synergy of high discipline, a conducive work environment, and strong OCB can significantly enhance the job satisfaction of KUA employees in Banyuwangi Regency.
Analysis of the Implementation of PSAP No. 05 in Inventory Accounting at the Food Security and Livestock Service of Jember Regency: English Diva Candra Rista; Diana Dwi Astuti; Ratih Rakhmawati
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Abstract This study aims to analyze the implementation of Government Accounting Standards Statement (PSAP) No. 05 in the accounting treatment of inventory at the Regional Government Office of the Food Security and Livestock Service in Jember Regency. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews with selected informants. The findings indicate that the inventory accounting treatment at the Food Security and Livestock Service Office of Jember Regency is in accordance with PSAP No. 05. In terms of recognition, inventory is acknowledged when the goods are received along with all required documentation, and stock-taking is conducted every three months. For measurement, inventory is recorded at acquisition cost, which is obtained through purchases using the FIFO method. However, in terms of disclosure and reporting, there are still shortcomings in complying with PSAP No. 05, due to a lack of detailed explanation and inventory reporting. The implications of these findings suggest that although the implementation of PSAP No. 05 is generally well-executed, there remains a need to enhance human resource capacity and understanding to support more optimal inventory management.
Factors Determining the Success of Village Fund Allocation Management in Karangharjo Village, Jember: English Alfinatus Zayyinah; Diana Dwi Astuti; Mustofa
Journal of Management Vol. 4 No. 1 (2025): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Abstract Abstract This research aims to analyze the influence of human resource competencies, accountability, transparency, oversight systems, and community participation on the management of village fund allocation in Karangharjo Village, Silo District, Jember Regency. The background of this research is the disparity in road infrastructure development between hamlets, which indicates that the management of village funds is not optimal. This study uses a quantitative approach with a survey method, collecting data through questionnaires distributed to 80 respondents, consisting of village officials and the community. The sampling technique uses a saturated sampling method, and data analysis is conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression, coefficient of determination (R²), as well as t and F tests with the help of IBM SPSS Statistics 25. The results show that partially, the variables of human resource competence, transparency, and community participation significantly influences the management of village fund allocation. Meanwhile, the variables of accountability and oversight systems do not have a significant effect. The implications of this research indicate that improving the effectiveness of village fund management requires strengthening human resource capacity, information transparency, and active community participation in the planning and implementation of village programs.
Co-Authors Alfinatus Zayyinah Diva Candra Rista Eko Iswan Rusdianto Hade Chandra Batubara Hamzah Fansuri Jessica Shandy Darmadji Lia Rachmawati M. Fauzan Anshori Muhammad Firdaus Mustofa Mustofa Ramadani Ramadani Ratih Rakhmawati Raudhatul Ingkiat Suwignyo Widagdo Wiwik Fitria Ningsih