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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 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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PENGARUH PENGETAHUAN AUDITOR, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA AUDITOR KAP DI WILAYAH KOTA SEMARANG DAN YOGYAKARTA) Maharani Galuh Pitaloka Rayi Pangesti; Diah Agustina Prihastiwi
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 4 (2022): Jurnal Riset Mahasiswa Akuntansi, Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i4.356

Abstract

ABSTRAK Audit Judgment merupakan cara pandang auditor dalam menanggapi informasi yang mempengaruhi dokumentasi bukti serta pembuatan keputusan pendapat auditor atas laporan keuangan, sehingga dapat dikatakan bahwa audit judgment ikut menentukan hasil dari pelaksanaan audit. Pendekatan yang digunakan adalah metode kuantitatif. Teknik pengumpulan data menggunakan metode survei kuisioner dengan jumlah 15 responden Auditor di KAP Drs. Inaresjz Kemalawarta Yogyakarta, KAP HLB Hadori & Rekan Semarang, dan KAP Mahsun, Nurdiono, Kukuh & Rekan (KAP MNK & Partners) Yogyakarta. Hasil dari penelitian ini menunjukkan bahwa variabel Pengetahuan Auditor memiliki nilai signifikansi sebesar 0,000, sehingga hipotesis H1 yang diajukan dalam penelitian ini terbukti atau diterima. Pengalaman Auditor memiliki nilai signifikansi sebesar 0,001, sehingga hipotesis H2 yang diajukan dalam penelitian ini terbukti atau diterima. Sedangkan Variabel Kompleksitas Tugas memiliki nilai signifikan 0,589, sehingga hipotesis H3 yang diajukan dalam penelitian ini ditolak. Maka dapat disimpulkan bahwa Pengetahuan Auditor Dan Pengalaman Auditor berpengaruh terhadap Audit Judgment, sedangkan Kompleksitas Tugas tidak berpengaruh terhadap Audit Judgment.
ANALISIS KINERJA KEUANGAN PT.SEPATU BATA INDONESIA TBK SEBELUM DAN SAAT PANDEMI COVID-19 Puspitasari, Hesti; Prihastiwi, Diah Agustina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 2 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.781 KB) | DOI: 10.55047/jekombital.v1i2.321

Abstract

Assesing the Finansial Performance of PT. Sepatu Bata Indonesia Tbk before and during the Covid-19 Pandemic is a study conducted with the aim of looking at the company’s financial performance including the level og liquidity, solvency, and profitability. This research is a quantitative descriptive study using secondary data obtained from the PT. Sepatu Bata Indonesia Tbk's official website for the Indonesia Stock Exchange (IDX). The sample is the annual report of PT. Sepatu Bata Indoensia Tbk for the period of 2016-2020. The financial analysis used is a ratio analysis which includes liquidity ratios, solvency ratios, and profitability ratios. The findings revealed that the Covid-19 pandemic has an effect on the company's financial performance. Especially in the calculation of net profit margin (NPM, return on asset (ROA), and return on equity (ROE), this is because sales in 2020 experienced a significant decline. Thus, the net profit obtained in 2020 also decreased to minus Rp177.761.030.000, net profit recorded a new history for PT. Sepatu Bata Indonesia Tbk for the last five years. Research related to financial performance analysis is significant, especially with the expansion of research and the use of other financial analysis tool such as Common-Size by focusing on certain items in the balance sheet report.
ANALISIS PENILAIAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN ECONOMIC VALUE ADDED (EVA): (Studi Kasus pada PT Alam Sutera Realty Tbk yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Qothrun Nada, Alifia; Prihastiwi, Diah Agustina
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.298

Abstract

This study aims to analyze the financial performance of PT Alam Sutera Realty Tbk for the period 2017-2021 by using the profitability ratio (ROI parameter) and the economic value added (EVA) method. The type of research used is descriptive research with a quantitative approach. The object of this research is a company listed on the IDX, PT Alam Sutera Realty Tbk for the period 2017-2021. The results indicate that the results of measuring financial performance using profitability ratios with ROI parameters as a whole can be said to be good because the average value is positive, which is 2.35%. While the measurement results using the EVA method show a positive average value, which is Rp. 12.074.826-, which means the company has succeeded in creating added value, although in certain years it has decreased.
PERBANDINGAN KINERJA KEUANGAN PT. KERETA API INDONESIA (PERSERO) PADA SAAT DAN SEBELUM PANDEMI COVID 19 DENGAN MENGGUNAKAN RASIO PROFITABILITAS Iswara, Alvin Saputra Nur; Prihastiwi, Diah Agustina
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.376

Abstract

This research was conducted with the aim of comparing the financial performance of PT. Kereta Api Indonesia using profitability ratio analysis. The period under study includes 2 years during and before the Covid 19 pandemic, namely in 2018 – 2021. This research was carried out by collecting financial statement data including balance sheets and income statements for 2018 – 2021 which were accessed through the Indonesia Stock Exchange. This research makes use of secondary resources and a descriptive analysis of comparisons. The profitability ratio, which includes the Net Profit Margin, Gross Profit Margin, Return on Assets, and Return on Equity, were employed as an analytical tool in this investigation. A comparison of the company's financial performance before and after the Covid-19 outbreak reveals a considerable difference, as measured by profitability ratios.
Analisis Manajemen Kolaboratif Model Pentahelix Sebagai Strategi Pengelolaan Objek Wisata Pemandian Air Panas Desa Sumberarum Kabupaten Magelang Amalia Nessa Arlinda; Ayuk Yuliana; Taufiq Khaerudin; Zulfatun Nisa’; Bondan Nugroho; Diah Agustina Prihastiwi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2542

Abstract

This research is motivated by the lack of availability of facilities and infrastructure, competition between managers and lack of human resources in the management of tourism objects. The location of this bathhouse is located in Dimajar Hamlet, Sumberarum Village, Tempuran District, Magelang Regency. The formulation of this research problem is how to analyze the application of the Pentahelix Model Collaborative Management as a Tourism Object Management Strategy in the Hot Springs of Sumberarum Village, Magelang Regency. This research uses the theory of strategic management from Fred R David (2004). By using SWOT analysis technique (Strengths, Weakness, Opportunities, Treaths) and with qualitative descriptive method. The results showed that Sumberarum Village has the strength to advance the tourism sector through the utilization of its natural resources, hot springs as the main attraction as a Hot Springs Tourism Object in Sumberarum Village. Meanwhile, the weakness is the human resources involved from among the local residents or residents of Sumberarum Village, still have limitations both in terms of quality and quantity. In addition, the management system of this tourist attraction is also not well structured so that it can affect the success of achieving organizational goals. The existence of the Sumberarum Village Hot Springs Tourism Object opens up extensive opportunities for local residents to create new jobs. The number of hot springs in Sumberarum Village is a threat in the competition for the management of hot spring tourism objects in the area due to the location of tourist objects that are close to each other. The suggestions of this research are (1) increasing the human resources involved (2) improving the structured tourist attraction management system (3) opening up jobs for residents around tourist objects (4) increasing unique innovations and maintaining cooperation between stakeholders.
Analisis Evaluasi Strategi Bisnis: Rebranding Wisata TKL Ecopark dengan Metode Boston Consulting Group Matrix dan SWOT Yeni Winatasari; Martania Dwi Hapsari; Dyah Paramita; Khanin Naima; Yunita Setianingsih; Diah Agustina Prihastiwi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2687

Abstract

The tourism sector is one of the sectors that has an important role in the growth of the regional and national economy so that development is currently being carried out very intensively. TKL Ecopark tourism is one of the tourist attractions that is developing business strategies by rebranding, where it used to have the name Kyai Langgeng Park to become TKL Ecopark. This research was conducted with the aim of evaluating the effectiveness of the new rebranding strategy in increasing revenue. The method used in this research is a quantitative and qualitative approach with data collection techniques using interviews and observation. Meanwhile, the data analysis technique uses the Boston Consulting Group Matrix (BCG Matrix) and SWOT analysis. The research results show that TKL Ecopark has strengths and opportunities in the market to support present and future prospects, but it also has several weaknesses and threats. In addition, the market growth rate increased drastically after the rebranding and relatively good market share. This means that the new business strategy (rebranding) implemented has been effective and efficient in supporting the TKL Ecopark tourist attraction in achieving its goals.
Pendampingan Pengisian E-Filling Bersama Relawan Pajak untuk Meningkatkan Literasi Digital di Kelurahan Potrobangsan Magelang Ari Nurul Fatimah; Diah Agustina Prihastiwi
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 3 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i3.1649

Abstract

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk memberikan pemahaman mengenai pengetahuan dan penerapan e-filling pajak. Kondisi saat ini Masyarakat Potrobangsan masih banyak yang belum menerapkan e-filling pajak dalam kewajiban pelaporan SPT (Surat Pemberitahuan). Hal tersebut menyebabkan kesadaran dan kepatuhan pajak dalam pelaporan pajak belum maksimal. Berdasarkan hal tersebut, pengabdian ini akan memberikan pelatihan sekaligus pemahaman mengenai e-filling pajak yang nantinya akan meningkatkan kesadaran dan kepatuhan pajak terutama di Kota Magelang. Metode yang digunakan dalam kegiatan ini yaitu analisis situasi daerah setempat, melakukan pelatihan dan pendampingan, selanjutnya monitoring. Hasil dari kegiatan pengabdian ini yaitu peningkatan pemahaman terkait penggunaan e-filling dalam pelaporan pajak dengan memberikan materi e-filling. Kemudian pemahaman terkait peran relawan pajak dalam penerapan e-filling dibuktikan dengan adanya tanya jawab dengan peserta. Kesimpulan dari kegiatan pengabdian ini, Masyarakat menjadi paham mengenai e-filling dan apabila ada terkait dengan kasus kasus tertentu.
EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON SHARE PRICE Yudhitya, Kurnia Dani; Prihastiwi, Diah Agustina
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.564

Abstract

Changes and developments in technology and knowledge have an impact on the business world, making intangible assets critical to a company’s success. However, awareness about the importance of disclosure of intangible assets, especially intellectual capital, is still low. This study aims to analyze the disclosure of intellectual capital as measured using Value Added Intellectual Capital (VAIC) related to its relevance to stock prices as measured using the closing price. The population taken is companies that are listed on the Indonesia Stock Exchange, especially those in the infrastructure sector companies in 2020-2021. By using purposive sampling in the use of samples, it was found that there were 68 observations were acquired during the course of two-year observation period. The findings show that intellectual capital does not significantly affect the stock price variable. In other words, that more information about intellectual capital does not increase stock prices, and vice versa.
Implementasi Model Pentahelix dalam Pengelolaan Destinasi Wisata Nepal Van Java Berbasis Ekonomi Berkelanjutan Prihastiwi, Diah Agustina; Eka Putri, Meylisa; Afandi, Afandi; Putri Pangestu, Septiana
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tuntutan perkembangan zaman memaksa setiap lini pada sebuah negara untuk turut andil dalam melakukan perubahan tak terkecuali di sektor pariwisata. Kolaborasi model pentahelix yang meliputi kerjasama antara pihak akademisi, pebisnis, pemerintah, komunitas, media merupakan faktor penting dalam pengembangan pariwisata karena dapat memberikan keuntungan dan manfaat pada masyarakat dan lingkungan pariwisata. Penelitian ini bertujuan utuk mengetahui bagaimana implementasi model pentahelix sebagai landasan pengenbangan destinasi wisata Nepal Van Java yang berada di Kabupaten Magelang, Jawa Tengah. Jenis penelitian ini termasuk dalam penelitian kualitatif dengan tipe penelitian deskriptif. Hasil dari penelitian ini yaitu perlunya koordinasi dan kolaborasi antara model pentahelix untuk pengembangan pariwisata Nepal Van Java agar dapat membangun perekonomian berkelanjutan.
Manajemen Laba dalam Konteks Good Corporate Governance dan Pengungkapan CSR: Political Connection sebagai Pemoderasi Pratiwi, Rosyta; Prihastiwi, Diah Agustina; Nilasari, Ayunda Putri
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i1.629

Abstract

Penelitian ini menganalisis efek good corporate governance (diukur melalui jumlah komite audit) dan pengungkapan CSR terhadap manajemen laba, dengan political connection sebagai moderator, pada perusahaan pertambangan BEI periode 2018-2022. Menggunakan pendekatan kuantitatif dengan 75 sampel dari 15 perusahaan, data dianalisis melalui Moderated Regression Analysis (MRA) dengan Eviews 12. Temuan menunjukkan komite audit dan pengungkapan CSR tidak berpengaruh signifikan terhadap manajemen laba, dan political connection gagal memoderasi hubungan tersebut. Meskipun hasil tidak signifikan, penelitian ini memberikan kontribusi empiris dalam memahami dinamika corporate governance dan CSR di sektor pertambangan Indonesia, khususnya dalam konteks koneksi politik, serta implikasi praktis bagi investor. This study examines the effect of good corporate governance (proxied by audit committee size) and CSR disclosure on earnings management, with political connection as a moderator, in mining companies listed on the Indonesia Stock Exchange from 2018-2022. Using a quantitative approach with 75 samples from 15 companies, data were analyzed through Moderated Regression Analysis (MRA) using Eviews 12. Findings indicate that audit committee size and CSR disclosure have no significant effect on earnings management, and political connection fails to moderate this relationship. Although the results are not statistically significant, this study provides empirical contributions to understanding corporate governance and CSR dynamics in Indonesia's mining sector, particularly in the context of political connections, while offering practical implications for investors  
Co-Authors A'innisa Nurjannah Afandi Afandi Agustina Prativi Nugraheni Amalia Nessa Arlinda Aosiliana, Putri Ari Nurul Fatimah Astutik, Erni Puji 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 Vita Irawati Yeni Winatasari Yudhitya, Kurnia Dani Yulida Army Yulida Army Nurcahya Yunita Setianingsih Zulfatun Nisa’