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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) TRANSAKSI Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Sintesa Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Al-Insyiroh: Jurnal Studi Keislaman
Diana Putri
Airlangga University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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“BEKATUL” BERBASIS SSI (SMART, SUSTAINABLE, INTEGRATION) CONCEPT UNTUK MENDORONG AKSELERASI PEREKONOMIAN JAWA TIMUR MENUJU ZERO HUNGER 2030 Diana Putri
TRANSAKSI Vol 11 No 1 (2019): TRANSAKSI
Publisher : Program Studi Ilmu Administrasi Bisnis, FIABIKOM, Unika Atma Jaya

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

Abstract

Berdasarkan hasil survey Global Security Index tahun 2015 tentang keamanan pangan, menunjukkan bahwa Negara Indonesia berada pada posisi ke enam dari delapan Negara ASEAN.Padahal sejatinya sektor pertanian memegang peran yang strategis sebagai penggerak perekonomian regional khususnya di Jawa Timur yang dapat dilihat dari besarnya kontribusi PDRB pertanian terhadap PDRB Jawa Timur sebesar 15,55% pada periode 2009-2014. Disisi lain, sektor pertanian Jawa Timur mengalami penurunan dari 3,53% menjadi 3,46% di tahun 2015. Berdasarkan hasil observasi, hama tanaman padi menjadi faktor utama turunnya sektor pertanian di Jawa Timur. Selama ini,hama tanaman padi hanya dibasmi dengan insektisida buatan pabrik yang mengakibatkan resistensi pada produk pertanian. Salah satu cara yang dapat dilakukan untuk mengatasi pemasalahan tersebut adalah dengan menggunakan BEKATUL (Bioinsektisida Ekstrak Alkaloid Datura metel L.) sebagai pengganti insektisida hama tanaman padi yang terbuat dari tanaman kecubung (Datura metel L) yang banyak terdapat di Kabupaten Lamongan. BEKATUL ini mengandung senyawa kimia alkaloid dan dapat dijadikan toksin untuk membasmi hama tanaman padi sehingga akan meningkatkan produktivitas sektor pertanian khususnya di Jawa Timur. Implementasi BEKATUL di terapkan dengan menggunakan SSI (Smart, Sustainable, Integration) Concept yang dapat memaksimalkan peran masing-masing stakeholder di sektor pertanian. Dalam penelitian ini menggunakan metode kualitatif dengan menggunakan data primer dan data sekunder. Setelah kedua data di analisis, dilakukan pengujian ekstrak alkaloid yang terkandung dalam Datura metel L sebelum dijadikan BEKATUL.Keluaran yang diharapkan dengan adanya BEKATUL ini akan mampu mengatasi permasalahan hama tanaman padi yang menjadi penyebab utama penurunan sektor pertanain khusunya di Jawa Timur sehingga akan meningkatkan produktivitas sektor pertanian Jawa Timur yang nantinya dapat mendorong akselerasi perekonomian Jawa Timur.
Literature study of accounting research management organizational accounting Diana Putri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 1 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221955

Abstract

This study aims to reveal the development of research in accounting management science sourced from the journal Management Accounting Research volume 50-53. There are 16 articles that are used as analytical materials out of three volumes in 2021. The stages of analysis carried out include analyzing the literature used for research, archival documents that support research, collecting cases related to research, experimentation from several cases from research, field studies, making a framework from field studies, reviews resulting from findings, surveys for confirm the findings, and simulate for the final results. Based on these stages, this article focuses on the topic of accounting management which consists of (1) honesty in budget reporting; (2) the role of organizational culture and information systems in management strategy; (3) controlling the sustainability of the organization's activities; and (4) economic policy uncertainty and cost rigidity.This research is only limited to the study of existing biographies in one journal, without any comparisons from other journals so that it has not been able to form a new pattern in the development of management accounting studies. For this reason, the results of this biography study cannot be generalized to assess the development of studies on management accounting
Analisis Kualitas Soal Penilaian Akhir Semester Mata Pelajaran Dasar Program Keahlian Akuntansi dan Keuangan Lembaga di SMK Ketintang Surabaya Putri, Diana; Retnosari, Dyah Silvian
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17186

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui kualitas butir soal Penilaian Akhir Semester (PAS) Ganjil mata pelajaran Dasar Program Keahlia Akuntansi dan Keuangan Lembaga tahun ajaran 2022/2023 pada kelompok C2 yang terdiri dari mata pejaran Aplikasi Pengolah Angka (Spreadsheet) dan Etika Profesi Akuntansi di SMK Ketintang Surabaya. Penelitian ini menggunakan mixed method yang menggabungkan penelitian kuantitatif dan kualitatif dengan pendekatan deskriptif. Subyek penelitian ini adalah 50 peserta didik kelas X Jurusan Akuntantansi Keuangan Lembaga yang dipilih dengan teknik random sampling (acak) dari semua kelas X Jurusan Akuntansi dan Keuangan Lembaga di SMK Ketintang Surabaya. Hasil penelitian analisis butir soal PAS Ganjil mata pelajaran Aplikasi Pengolah Angka (Spreadsheet) menunjukkan bahwa tingkat validitas berkisar 0,38, reliabilitas tinggi dengan nilai 0,62, tingkat kesukaran soal sedang, daya pembeda rendah, dan efektivitas pengecoh 55% yang berfungsi dengan baik. Sedangkan hasil penelitian analisis butir soal PAS Ganjil mata pelajaran Etika Profesi Akuntansi menunjukkan bahwa tingkat validitas berkisar 0,53, reliabilitas tinggi dengan nilai 0,70, tingkat kesukaran soal sedang, daya pembeda rendah, dan efektivitas pengecoh 25% yang berfungsi dengan baik.
Penerapan Good Corporate Governance Berbasis Nilai Budaya Siri’na Pacce sebagai Solusi Penguatan Tata Kelola Perusahaan  Hirman, Akhmad Akram; Putri, Diana; Hamidah, -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.007

Abstract

Abstract: Implementation of Good Corporate Governance Based on Siri'na Pacce Cultural Values as a Solution for Strengthening Corporate Governance.Objective: This research aims to analyze the implementation of Good Corporate Governance Principle based on Siri’na Pacce values.Method: Case study field research was employed with employees as informants.Results: The implementation of GCG in the company by applying cultural practices of Siri’na Pacce is in accordance with applicable regulations. Novelty: The practice of GCG in the company from a cultural perspective, especially the Siri’na Pacce culture which forms the company’s culture.Contribution: This article provides alternative solution for companies in terms of GCG implementation from the perspective of Siri’na Pacce so that the company can grow rapidly by employing local wisdom. Penerapan Good Corporate Governance Berbasis Nilai Budaya Siri’na Pacce sebagai Solusi Penguatan Tata Kelola PerusahaanTujuan: Penelitian ini bertujuan mengkaji implementasi prinsip GCG berbasis Siri’na Pacce.Metode: Penelitian ini menggunakan studi kasus dengan para karyawan sebagai informan.Hasil: Implementasi prinsip GCG di perusahaan tersebut dengan mempertimbangkan praktik budaya Siri’na Pacce sesuai dengan peraturan yang berlaku. Kebaruan: Praktik GCG pada perusahaan dari perspektif budaya Siri’na Pacce yang membentuk budaya perusahaan.Kontribusi: Artikel ini menjadi solusi bagi perusahaan dalam hal implementasi GCG dari sudut pandang Siri’na Pacce agar perusahaan tersebut dapat berkembang pesat dengan memanfaatkan kearifan lokal.
Corporate Social Responsibility and Corporate Governance:A Bibliometric Review Rizka, Nor Rahma; Putri, Diana
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/qkpnxf89

Abstract

This study aims to map the development of literature or research related to corporate social responsibility (CSR) and corporate governance (CG) through a bibliometric approach. Data were obtained from the Scopus database and filtered based on the type of scientific document and only included articles in English, resulting in 1,530 for analysis. Bibliometric analysis includes annual publication trends, identification of authors and articles with the highest citations, and visualization of both topic networks, research time trends for related topics, and mapping of topic frequency levels to be raised in research. The results show a significant increase in publications from 2015 to 2024, with Krüger's (2015) article being the most cited. VOSviewer visualization reveals a strong relationship between CSR and CG with themes such as performance, firm value, and sustainability. This study not only maps the direction of scientific discourse development but also provides a strong foundation for further research that is more relevant to the needs of the era.
TRANSFORMASI PRAKTIK PUBLIC RELATIONS DI ERA DIGITAL: STUDI DESKIPTIF TENTANG ADAPTASI TENTANG PROFESIONAL PR Putri, Diana
Sintesa Vol. 4 No. 02 (2025): Jurnal Sintesa Volume 4 No 02 Juli 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/sintesa.v4i02.131999

Abstract

Digital transformation has brought significant changes in Public Relations (PR) practices, demanding strategic, cultural, and technological adaptations from communications professionals. This research aims to identify and understand how PR practitioners in Indonesia adjust their communication strategies in the midst of digital changes, as well as what challenges they face in the adaptation process. Using a qualitative descriptive approach, data was collected through in-depth interviews with 15 PR professionals from various industry sectors, both private, public, and non-profit organizations, who have undergone a digitalization process in their public relations activities. The results show that PR professionals have made a significant reorientation to communication strategies, by integrating digital technologies such as social media, content marketing, and audience data analysis. These changes are also accompanied by a transformation of work culture, including the increasing need for digital competencies, work flexibility, and cross-disciplinary collaboration. However, digital adaptation also faces a number of obstacles, including digital competency gaps, limited technology infrastructure, internal organizational resistance to change, and ethical and data security challenges. This research emphasizes the importance of institutional support, ongoing training, and strategic policies that support the digital transformation of PR in an inclusive manner. This finding is expected to be a theoretical as well as practical contribution in enriching the study of communication transformation in the digital era, especially in the realm of Public Relations. Keywords: Public Relations, Digital Transformation, Professional Adaptation, Communication Strategy, Digital Competence
A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective) Suud , Ahmad; Putri , Diana; Tjaraka , Heru
Al-Insyiroh: Jurnal Studi Keislaman Vol. 10 No. 1 (2024): March 2024
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/alinsyiroh.v10i1.247

Abstract

This study aims to examine the relevance of the concept of tax in Islam according to the perspective of Abu Yusuf's philosophy. Research data was collected and analyzed using library research techniques. The findings of this study are that the concept of tax in Islam initiated by the philosopher Abu Yusuf in Kitab Al-Kharaj is still relevant to the current taxation system. Among its relevance are taxes (kharaj) collected proportionally, the idea of ​​collecting taxes by recruiting tax officials with integrity and professionalism, there is a dispute between the principles of tax collection in Islam according to the philosophy of Abu Yusuf and the principles of taxation applied in Indonesia such as the principle of imposition of principles and minimum principles which can be justified juridically, then finally between the tax (kharaj) and the Building Land Tax (PBB) there is an agreement that the object is in the form of land which is the property right. This research is expected to make a contribution both theoretically, namely related to the concept of tax in Islam, according to the perspective of Abu Yusuf's philosophy and practically for regulators (government) in formulating policies in the field of taxation so that they are more just and beneficial to the state and the people.
Reviewing the Role of Accountants in Non Governmental Organizations (Ngos): in The Philosophy of The Characteristics of Khulafaur Rasyidin Putri, Diana; Retnosari, Dyah Silvian; Arisandi, Bustomi
Al-Insyiroh: Jurnal Studi Keislaman Vol. 10 No. 2 (2024): September 2024
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/alinsyiroh.v10i2.295

Abstract

This research examines the role of accountants in non-governmental organizations (NGOs) with to study nature and characteristics Caliph Rasyidin . Research This aiming For answer related How role accountant in NGO can reflect nature and characteristics Caliph Rashidun in guard accountability and transparency organization . Research This use library research method with paradigm interpretivism . Library research is conducted with collect and analyze relevant literature​ about role accountant in NGO and nature as well as characteristics Caliph Rasyidin . Paradigm interpretivism used For understand and interpret the data obtained from literature said , with focus on reflection role accountant in context values upheld by the Khulafaur Rasyidin , namely Abu Bakar Ash Shiddiq , Umar bin Khattab, Utsman bin Affan, and Ali bin Abi Thalib . The results of study this expected can give outlook that role accountants are very important , especially in NGO sector which is always sued For behave accountable and transparent . With reflect thoughts and values as held by the companions of the prophets , accountants can help guard accountability and integrity organization . Contribution main from study This is give guide for accountant in NGO for apply values Caliph Rashidun in practice accountancy them , so that can increase trust and credibility organization in the eyes public.
Co-Authors - Hamidah, - Afanillah, Hafif Akhmad Akram Hirman Arisandi, Bustomi Dwi Rahmawati, Linda Nor Rahma Rizka Retnosari, Dyah Silvian Suud , Ahmad Tjaraka , Heru