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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Indonesian Journal of Advanced Social Works (DARMA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah SENMEA Jurnal Insan Pengabdian Indonesia Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Dyah Mieta Setyawati
Fakultas Ekonomi Universitas Gunadarma
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Detection of Financial Distress in Air Transportation Companies Registered in BEI Before and During Covid-19 Rayhana Aisyah; Dyah Mieta Setyawati
Jurnal Multidisiplin Madani Vol. 3 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i1.2144

Abstract

Financial distress analysis aims to identify and analyze financial distress in air transportation companies listed on the Indonesia Stock Exchange before and during Covid-19 with two airlines in Indonesia with CMPP and GIAA issuer codes. The research method used is descriptive method with a quantitative approach. The data used is secondary data in the form of company financial reports as objects of research for the period 2016 to 2021. Data analysis uses the Altman Z-Score model with the formula for calculating four financial ratios. The results of the study show that before and during Covid-19, CMPP and GIAA issuers were in a position of financial distress or entered a distress zone with a Z-Score value of less than 1.10 (Z <1.10)
Effect of Financial Distress on Going Concern Audit Opinion Bellinda Cindy Audry; Dyah Mieta Setyawati
Formosa Journal of Science and Technology Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v2i1.2340

Abstract

This study aims to determine the effect of financial distress and the previous year's audit opinion on going concern audit opinion. The analysis technique used is the modified Altman method and logistic regression analysis with the help of SPSS version 22. The results of the analysis show that financial distress affects going-concern audit opinion, this means that if financial distress is determined by the lower the Z value, the higher the probability the company received a going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion, this shows that if a company gets a going concern audit opinion in the previous year, it will be more likely for the company to receive a going concern audit opinion again in the current year. And the overall results show that financial distress and the previous year's audit opinion have a joint effect on the going concern audit opinion.
Analysis of Earnings Manipulation Shenanigans in the Financial Statements of PT Garuda Indonesia TBK for the 2017-2021 Wininatalia Gulo; Dyah Mieta Setyawati
Formosa Journal of Multidisciplinary Research Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i5.4110

Abstract

Financial shenanigans are an act that is done intentionally to provide information that is not true and is intentionally done to hide or distort the company's financial performance or financial condition. Earnings manipulation shenanigans are earnings manipulation that occur because companies try to cover up declines in financial performance and even share prices and try to realize high investor expectations for profits when reporting quarterly/annual company financial information. The purpose of this research is to find out the indications of 7 categories of earnings manipulation shenanigans. The data used is the financial statements of PT Garuda Indonesia Tbk for the 2017-2021 period. The analysis technique used is a combination of qualitative and quantitative methods using ratio analysis techniques. The results of this study indicate that there are indications of earnings manipulation shenanigans using 7 categories of identification in the financial statements of PT Garuda Indonesia Tbk but not in every year that becomes the research period. The results of the study found indications of recording income too early and recording fake income in the 2018 financial statements, transferring costs from the current period to the previous or subsequent periods in the 2020 financial statements, and hiding losses and costs in the 2018-2021 financial statements.
Improving Community Values through Digital Marketing Knowledge for UMKM "Sari Markisa Manis" RT 01/RW 08, Mampang Village, Pancoran Mas District, Depok City Sri Nawangsari; Dyah Mieta Setyawati; Ditiya Himawati; Ade Rachmawati Nurfitri; Wardoyo
Indonesian Journal of Advanced Social Works Vol. 2 No. 2 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/darma.v2i2.4250

Abstract

Business man need increased knowledge and skills in marketing functions that can expand the market for passion fruit juice drink products from harvested "Marquisa Manis Mampang" UMKM actors in Mampang Village, Pancoran Mas District, Depok City. The method used in this activity is to use assistance, counseling and training to business actors "Marquisa Manis Mampang". Improving community values through digital marketing knowledge in marketing management functions is very important in expanding product marketing and maximizing the use of available business actor resources with the assistance of information and communication technology. This Community Service Activity (Abdimas) has inspired the birth of the process of implementing marketing management function activities by Partners, through social media in the form of Instagram and Whatsapp and the use of websites, namely YouTube with the help of using TIK devices, namely mobile phones for business actors "Markisa Manis Mampang" . The scope of product marketing as a result of Abdimas' activities has made the market for "Marquisa Manis Mampang" beverage products have expanded outside the city of Depok, such as Semarang, Medan and Batam. This market expansion has led to an increase in Partners' production capacity and has an impact on increasing the income of the families of business actors.
COST-VOLUME-PROFIT CALCULATION ANALYSIS AS A PROFIT PLANNING APPROACH IN “MARKISA MANIS MAMPANG” MICRO BUSINESS DEPOK CITY, WEST JAVA PROVINCE Dyah Mieta Setyawati; Susanti Usman; Feny Fidyah
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Analysis of the calculation of Cost-Volume-Profit (CVP) aims to identify problems related to sales at the business planning stage using the Contribution Margin, Break-Even Point (BEP), Margin of Safety (MOS), Degree of Operating Leverage (DOL) and planning approaches. profits targeted by business actors. The research method used is a quantitative descriptive method. The data used is primary data in the form of business reports "Markisa Manis Mampang" for the months September, October and November 2022. Data analysis uses five CVP calculation formulas. The results of the research show that unit sales have a contribution to cover fixed costs and generate operating profit. The business achieves a BEP of IDR 1,549,948 or when product sales reach 155 units within three months; the MOS value as the budgeted sales security limit has a maximum decrease and does not suffer a loss of IDR 3,928,552 or 71.71% ; The DOL value shows that every 1% increase in sales revenue will result in a 1.39% increase in net profit. Profit planning to achieve a targeted profit of 15% in the next 3 months will occur if sales of passion fruit juice products have reached 607 units or in rupiah sales amounting to IDR 6,070,000
Inklusi Keuangan dan Pemberdayaan Ekonomi: Evaluasi Efektivitas Produk Keuangan Syariah dalam Meningkatkan Akses Keuangan bagi Masyarakat Marginal Fitriani; Efendi Sugianto; Shylvia Andriani; Rihfenti Ernayani; Dyah Mieta Setyawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2406

Abstract

Financial inclusion and economic empowerment have become major focal points in efforts to improve financial access for marginalized communities. This is particularly crucial in the current global context where economic inequality and access to financial services remain serious issues. This article aims to evaluate the role of Shariah-compliant financial products in supporting financial inclusion and economic empowerment among marginalized groups. The literature review method used in this article provides a strong foundation for collecting and analyzing various related articles, including policy reviews and market analyses. Through in-depth review, this article illustrates that Shariah-compliant financial products have significant potential to provide more inclusive, transparent, and sustainable solutions in enhancing financial access for marginalized communities. Key factors such as trust, understanding of Shariah principles, and supportive regulations are also emphasized as essential elements in strengthening the effectiveness of these financial products. Additionally, the implications of the findings in this article are crucial in providing guidance for stakeholders, regulators, and financial practitioners. By understanding the potential and advantages of Shariah-compliant financial products, stakeholders can develop more effective strategies to improve financial inclusion and economic empowerment among marginalized communities. Thus, this article not only provides insights but also offers a clear direction for further steps in strengthening financial access for all layers of society, while promoting sustainable and inclusive economic development.
Application of the Value for Money Concept as a Performance Assessment Measure for Regency/City Governments in West Nusa Tenggara Province for the 2018-2022 Period Fia Annisa Zharni; Dyah Mieta Setyawati
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6798

Abstract

The implementation of regional autonomy has logistical consequences in the form of the importance of effective and efficient financial management. This research aims to determine the financial performance of Regency/City goverments in West Nusa Tenggara Province for the 2018-2022 period with the concept of value for money. Value for money is a management method that is based on three elements, namely economics, efficiency and effectiveness. The object of this research is a report on the realization of the regional income and expenditure budget for the 2018-2022 period. The results of this research show that the performance of Regency/City governments in West Nusa Tenggara Province For the 2018-2022 period based on economic and efficiency ratios has had good results. On the effectiveness ratio has less good results.
MODEL PERANCANGAN APLIKASI E-MARKETING UNTUK MENINGKATKAN DAYA SAING UMKM DI PULAU LOMBOK Renny Nur’ainy Nur’ainy; Bagus Nurcahyo; Dyah Mieta Setyawati; Ety Sutanty
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Keberhasilan UMKM adalah kemampuannya menyediakan produk bagi pasar yang ada. Namun demikian, kelemahan mendasar yang dihadapi UMKM dalam pemasaran adalah rendahnya orientasi pasar, kelemahan dalam persqingan yang komplek dan tajam serta kurangnya infrastruktur pemasaran. Dalam menghadapi persaingan dan mekanisme pasar terbuka, pengawasan pasar merupakan prasyarat dalam mengembangkan daya saing. Oleh karena itu, perluasan akses pasar dengan memanfaatkan Teknologi Informasi Berbasis Web sangatlah dibutuhkan sebagai media untuk komunikasi global. Salah satu yang memberikan keunggulan daya saing dalam persaingan bisnis internasional adalah teknologi informasi untuk pemasaran elektronik atau lebih dikenal dengan istilah e-marketing. Metode yang digunakan dalam penelitian ini adalah telaah atau kajian terhadap kerangka kerja teoritis dan hasil empiris yang terkait dengan perancangan dan pengembangan teknologi informasi yang berhubungan dengan UMKM khususnya dibidang e-commerce dan e-marketing. Penelitian ini bertujuan untuk mengetahui peran penting e-marketing bagi UMKM di Pulau Lombok dan mengembangkan model e-marketing yang sesuai dengan kebutuhan UMKM tersebut.
The Impact of Artificial Intelligence on Auditing Processes and Accuracy: A Future Outlook Feny Fidyah; Susanti Usman; Afrila Eki Pradita; Dyah Mieta Setyawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3224

Abstract

Artificial Intelligence (AI) is revolutionizing auditing processes, promising significant improvements in accuracy, efficiency, and risk management. This literature review explores the transformative impact of AI on auditing practices and outlines future prospects. AI technologies such as machine learning, natural language processing, and robotic process automation are being integrated into auditing systems, enabling real-time data analysis, anomaly detection, and predictive insights. These advancements not only enhance traditional auditing methodologies but also introduce new approaches capable of handling large volumes of data with unprecedented speed and precision. This article synthesizes current research and industry trends to highlight AI's role in addressing auditing challenges, including fraud detection, compliance monitoring, and audit quality enhancement. Moreover, it examines the implications of AI adoption for auditors, emphasizing the need for upskilling in data analytics and AI technologies. Looking forward, the article discusses potential future developments such as AI-driven continuous auditing, blockchain integration, and ethical considerations in AI-augmented audits.
Pengendalian Kualitas Produk Sari Buah Markisa Dengan Label “Luxury Seeowrens” Melalui Analisis Kadar Vitamin C, Kalsium Dan Aktivitas Antioksidan Untuk Mitra Markisa Manis Mampang, Pancoran Mas,Kota Depok, Jawa Barat Hotlina Nainggolan; Dina Melia Oktavilantika; Harits Atika Ariyanta; Dyah Mieta Setyawati
Jurnal Insan Pengabdian Indonesia Vol. 1 No. 4 (2023): Desember: Jurnal Insan Pengabdian Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/jouipi.v1i4.130

Abstract

Community Service Activity Program, Gunadarma University Pharmacy Study Program in collaboration with Gunadarma University LPM, seeks to control the quality of passion fruit juice drink products with the label "Luxury Seeowren" for Mitra Passion Fruit Manis Mampang, Depok City through analysis of nutritional content in the form of vitamin C levels, calcium and antioxidants. The method used in implementing community service is a community development model based on local communities. Change techniques for building community capacity are education, participation, guidance, counseling, research and others. The methods used in vitamin C analysis are titimetry, the calcium test method with ICP-OES, and antioxidant activity measurements carried out using the DPPH method with a UV spectrophotometer. The results of the analysis showed that the calcium content was 9.56 mg/100g, vitamin C 239,335 mg/L, the average antioxidant IC 50 value was 68489.04 mg/L. Based on the results of the nutritional analysis of the passion fruit juice product with the label "Luxury Seeowren" in the form of calcium levels, vitamin C levels and antioxidant activity, it can be concluded that it still does not meet the daily nutritional needs. In the future, it is hoped that we can formulate the right composition for packaged products and can also carry out further tests on product stability and expiration date.
Co-Authors Ade Rachmawati Nurfitri Afrila Eki Pradita Bagus Nurcahyo Bellinda Cindy Audry Dina Melia Oktavilantika Ditiya Himawati Efendi Sugianto Ety Sutanty Feny Fidyah Fia Annisa Zharni Fitriani Harits Atika Ariyanta Hotlina Nainggolan Luvita Diana Hasya Noer Anisa Isnaini Rayhana Aisyah Renny Nur’ainy Nur’ainy Rihfenti Ernayani Shylvia Andriani Sri Nawangsari Susanti Usman Tiara Ayu Anggraini Wardoyo Wardoyo Wininatalia Gulo