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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi dan Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan dan Konseling JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan EKONOMIKA45 Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Manajemen dan Pemasaran Jasa JOEL: Journal of Educational and Language Research Mandiri: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Journal Accounting International Mount Hope Economic and Education Journal (Ecoducation) Jurnal Riset Mahasiswa Akuntansi Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi
Diah Agustina Prihastiwi
Universitas Tidar, Magelang, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Peningkatan Literasi dan Inklusi Keuangan Syariah melalui “PELITA PAGI” Siti Afidatul Khotijah; Diah Agustina Prihastiwi; Ari Nurul Fatimah
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art3

Abstract

The purpose of this Community Partnership Program (PKM) is to provide understanding and expertise to GP Ansor Trasan Village in Islamic financial literacy and inclusion through the use of information technology (PELITA PAGI) so that GP Ansor in Trasan Village can improve family financial capabilities. This can be directly practiced by teaching investment in sharia. Ansor youth who take part in the community as helpers, fighters, and even pioneers in broadcasting, enforcing, and fortifying Islamic teachings must also be able to adapt to the growing development of technology, including in financial management. This service is carried out by providing investment understanding and training to Ansor youth in Islamic financial literacy and inclusion. This is also done by utilizing increasingly advanced technology in the form of securities applications (AJA**), so that Ansor youth can improve the financial capabilities of families and groups. The results of the service activities, it can be concluded that the service participants who came from GP Ansor Trasan Village gained knowledge and skills about Islamic financial literacy and inclusion. In addition, participants can start practicing sharia investment through the use of information technology in the AJAIB application.
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT. MANDOM INDONSIA TBK TAHUN 2019 Niken Prasetyowati; Diah Agustina Prihastiwi
JOEL: Journal of Educational and Language Research Vol. 1 No. 10: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.519 KB) | DOI: 10.53625/joel.v1i10.2282

Abstract

Purpose - The purpose of this study is to determine the profitability ratios, liquidity ratios, activity ratios, cash flow ratios, solvency ratios and market ratios for the 2019 period. Financial ratio analysis is very important because it can provide an overview for internal and external parties about the good and bad financial condition of a company and the management will obtain information about the company’s strengs and weakness. Research Method – This research method is quantitative, namely secondary data in the form of annual report of PT. Mandom Indonesia Tbk from the Indonesia Stock Exchange (IDX) website. Liquidity ratio analysis uses current ratios, solvency ratios use debt-to-asset ratios and ratios to equity ratios. profitability, activity ratio using return on assets and return on investment, using cash flow ratio and market ratio. Findings - The findings of the analysis of the financial performance of PT. Mandom Indonesia Tbk: 1) Profitability ratios using profit margin in the criteria are moderate, return on assets (ROA) in the criteria are moderator and return on equity (ROE) in the criteria are not good. 2) The liquidity ratio in the Criteria is very good. 3) The activity ratio in the Criteria is not good. 4) The cash flow ratio in the Criteria is not good. 5) Solvency ratio using debt to assets is very good criteria and debt to equity ratio is very good criteria. 6) Market ratio in good Criteria. Implication – This study presents a more complete analysis of financial ratios than previous studies.
Upaya BPKPAD Kabupaten Purworejo dalam Optimalisasi Pajak Daerah Pasca Pandemi Febri Setiyawan; Diah Agustina Prihastiwi
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11271

Abstract

Pandemi Covid-19 menyebabkan perlambatan pertumbuhan ekonomi Indonesia yang berdampak pada penurunan jumlah penerimaan pajak, ditambah jumlah pajak insentif yang diberikan oleh pemerintah kepada wajib pajak. Tujuan dari penelitian ini adalah meninjau kembali upaya BPKPAD Purworejo dalam mengoptimalkan pajak daerah pasca pandemi. Penelitian ini merupakan penelitian eksploratif dengan pendekatan deskriptif kualitatif. Berdasarkan sesuai dengan fungsi dan kewenangannya, BPKPAD telah melaksanakan pajak pascapandemi optimalisasi melalui sosialisasi perpajakan, pembinaan pelayanan, pendataan, dan pemungutan PBB dan BPHTB, monitoring pencatat omzet, dll.
Upaya BPKPAD Kabupaten Purworejo dalam Optimalisasi Pajak Daerah Pasca Pandemi Febri Setiyawan; Diah Agustina Prihastiwi
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11326

Abstract

Pandemi Covid-19 menyebabkan perlambatan pertumbuhan ekonomi Indonesia yang berdampak pada penurunan jumlah penerimaan pajak, ditambah jumlah pajak insentif yang diberikan oleh pemerintah kepada wajib pajak. Tujuan dari penelitian ini adalah meninjau kembali upaya BPKPAD Purworejo dalam mengoptimalkan pajak daerah pasca pandemi. Penelitian ini merupakan penelitian eksploratif dengan pendekatan deskriptif kualitatif. Berdasarkan sesuai dengan fungsi dan kewenangannya, BPKPAD telah melaksanakan pajak pascapandemi optimalisasi melalui sosialisasi perpajakan, pembinaan pelayanan, pendataan, dan pemungutan PBB dan BPHTB, monitoring pencatat omzet, dll.
Pelatihan “Pepak Jatra” Pengemasan, Branding, dan Sistem Pembukuan Sederhana pada Jamu Tradisional Desa Trasan Kabupaten Magelang Diah Agustina Prihastiwi; Erni Puji Astutik; Retnosari Retnosari
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 3, No 1 (2023): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v3i1.343

Abstract

PEPAK JATRA merupakan pelatihan bagi pelaku industri rumahan jamu tradisional yang terdapat di Desa Trasan, Kecamatan Bandongan, Kabupaten Magelang. Desa Trasan sendiri memiliki dua pengusaha yang bergerak dalam bidang jamu tradisional. Kendala terbesar dalam bisnis ini adalah pemilik belum bisa melakukan pengemasan, pemasaran produk jamu yang masih sebatas desa Trasan saja serta belum ada proses pencatatan transaksi. Pengabdian ditujukan untuk membantu inovasi pengemasan, intensifikasi pemasaran melalui penguatan brand, dan penyusunan laporan keuangan  yang tepat melalui sistem pembukuan sederhana. Metode pelaksanaan pengabdian dilakukan dengan memberikan pelatihan kepada mitra mengenai inovasi pengemasan yang baik dan kekinian yang dapat menarik pembeli, penguatan identitas produk dengan branding, serta proses laporan keuangan untuk mengetahui kinerja keuangan yang telah diperoleh dari usaha jamu tradisional. Hasil yang diperoleh yaitu konsumen menjadi semakin puas dan tertarik untuk membeli produk jamu karena lebih terjamin kehigienisannya, lebih praktis dalam mengkonsumsi, serta produk lebih awet dan aman. Pengusaha jamu mendapatkan manfaat peningkatan penjualan serta dapat menelusuri dan membandingkan kinerja operasional usahanya.
Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Abstract

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.
Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan PT. Mandom Indonesia Tbk Tahun 2019 Niken Prasetyowati; Diah Agustina Prihastiwi
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6099

Abstract

Purpose - The purpose of this study is to determine the profitability ratios, liquidity ratios, activity ratios, cash flow ratios, solvency ratios and market ratios for the 2019 period. Financial ratio analysis is very important because it can provide an overview for internal and external parties about the good and bad financial condition of a company and the management will obtain information about the company’s strength and weakness. Research Method – This research method is quantitative, namely secondary data in the form of annual report of PT. Mandom Indonesia Tbk from the Indonesia Stock Exchange (IDX) website. Liquidity ratio analysis uses current ratios, solvency ratios use debt-to-asset ratios and ratios to equity ratios. profitability, activity ratio using return on assets and return on investment, using cash flow ratio and market ratio. Findings - The findings of the analysis of the financial performance of PT. Mandom Indonesia Tbk: 1) Profitability ratios using profit margin in the criteria are moderate, return on assets (ROA) in the criteria are moderator and return on equity (ROE) in the criteria are not good. 2) The liquidity ratio in the criteria is very good. 3) The activity ratio in the criteria is not good. 4) The cash flow ratio in the criteria is not good. 5) Solvency ratio using debt to assets is very good criteria and debt to equity ratio is very good criteria. 6) Market ratio in good criteria. Implication – This study presents a more complete analysis of financial ratios than previous studies.
Sosialisasi dan pelatihan pengisian spt pajak hotel kategori rumah kos di kampung dumpoh Kota Magelang Agustina Prativi Nugraheni; Diah Agustina Prihastiwi; Octavia Lhaksmi Pramudyastuti
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 3 No 1 (2023): PKM-TRIDHARMADIMAS (July 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v3i1.1172

Abstract

The economic development in Magelang City is growing rapidly with the presence of Tidar University, especially in RW VII Kampung Dumpoh, Potrobangsan Village. This development can be seen especially in the increasing number of room rental businesses. The growing number of students living in Magelang, especially in Kampung Dumpoh, is driving the economic growth of the community. On the other hand, many owners of room rental businesses are not aware that they are obligated to collect and report taxes on room rentals. Knowledge about tax calculation and reporting is also lacking among the community. Based on this phenomenon, this Community Service Program aims to increase awareness and compliance of room rental business owners regarding the importance of reporting taxes through socialization and training. Additionally, this program will provide training on tax calculation, filling, and reporting of the tax for the room rental business
Analisis Tingkat Kesulitan Keuangan Perusahaan Makanan dan Minuman Akibat Pandemi Covid-19 Diah Agustina Prihastiwi; A'innisa Nurjannah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1186

Abstract

Since the development of the Corona virus, which was first discovered towards the end of 2019 in Wuhan, Hubei Region, China, it has spread throughout the world because of its fast-spreading contagion. All the affected countries have adopted different strategies to reduce the rate of transmission of this infection, in particular small to large scope social restrictions. The implementation of these approaches in the long term will have a very real impact around the world, one of which is the decline in global financial movements, considering Indonesia. In this study, financial ratios were calculated for all data using financial ratios in the Modified Altman Z-Score model, Grover Score, Zmijewski. The results of the Altman Z-Score Altered model analysis on food and beverage companies during the Coronavirus pandemic, precisely in the 2020 quarter, food and beverage companies are expected to experience financial distress as many as 4 companies. The results of the calculation based on the analysis of the Grover Score model for food and beverage companies during the Coronavirus pandemic, to be precise, per quarter of 2020, the F&B companies that are expected to experience financial distress are 3 companies. The results of calculations based on the Zmijewski model for food and beverage companies during the Coronavirus pandemic, to be precise, per quarter of 2020, food and beverage companies that are expected to experience financial distress are 2 companies.
Nilai Perusahaan dan Faktor yang Mempengaruhi (Studi Kasus Pada Perusahaan Makanan dan Minuman yang Terdaftar Di BEI Tahun 2018-2019) Sonya Diah Pradita; Diah Agustina Prihastiwi
Economic and Education Journal (Ecoducation) Vol 4 No 2 (2022): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v4i2.1980

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan desain penelitian kausal. Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan terhadap nilai perusahaan secara simultan atau parsial. Pengumpulan data bersumber dari laporan keuangan perusahaan makanan dan minuman yang terdaftar di BEI periode 2018-2019. Pengambilan sampel menggunakan purposive sampling dan 18 perusahaan memenuhi kriteria. Data diuji dengan menggunakan metode analisis regresi linier berganda. Karena model regresi telah dinyatakan lulus uji asumsi klasik, maka hipotesisnya layak untuk diuji. Hasil pengujian simultan membuktikan bahwa nilai perusahaan (Tobin's Q) dipengaruhi oleh profitabilitas (Retrun On Assets), likuiditas (Current Ratio), leverage (Debt to Equity Ratio), dan ukuran perusahaan (Log of Total Assets). Hasil pengujian secara parsial (uji t) menunjukkan adanya pengaruh profitabilitas (Retrun On Assets) terhadap nilai perusahaan (Tobin's Q). Sedangkan likuiditas (Current Ratio), leverage (Debt to Equity Ratio), dan ukuran perusahaan (Log of Total Assets) secara parsial terbukti tidak mempengaruhi nilai perusahaan (Tobin's Q).
Co-Authors A'innisa Nurjannah Afandi Afandi Amalia Nessa Arlinda Aosiliana, Putri Ari Nurul Fatimah Astutik, Erni Puji Atika Atika Atika Atika Ayuk Yuliana Bondan Nugroho Diah Agustina Prihastiwi Dyah Paramita Eka Putri, Meylisa Erni Puji Astutik Fatimah, Ari Nurul Fatimah, Ari Nurul Febri Setiyawan Fitria Rahmawati Iswara, Alvin Saputra Nur Khanin Naima Lena Islamiyatun Maharani Galuh Pitaloka Rayi Pangesti Mahfud Sholihin Martania Dwi Hapsari Niken Prasetyowati Niken Prasetyowati Nilasari, Ayunda Putri Nugraheni, Agustina Prativi Nurjannah, A'innisa Octavia Lhaksmi Pramudyastuti Pradita, Sonya Diah Pramudyastuti, Octavia Lhaksmi Pratiwi, Rosyta Puspitasari, Fenny Puspitasari, Hesti Putri Pangestu, Septiana Qothrun Nada, Alifia Retnosari Retnosari Retnosari Retnosari Retnosari, Retnosari Siti Afidatul Khotijah Siti Arifah Sonya Diah Pradita Suci Nasehati Sunaningsih Sujono, Jonathan Vittorio Ega Suryatimur, Kartika Pradana Taufiq Khaerudin Tri Setiawati Umi Salamah Utami, Evy Rahman Vita Irawati Yeni Winatasari Yudhitya, Kurnia Dani Yulida Army Yulida Army Nurcahya Yunita Setianingsih Zulfatun Nisa’