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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Akuntansi Bisnis Monex: Journal of Accounting Research Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MONSU'ANI TANO Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Indonesia Accounting and Finance Studies D'edukasi: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Accounting and Business Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Dhini Suryandari, Dhini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Education, Organizational Experience, Position In Political Parties, Political Culture, And Understanding Regulations Febi Setiawan; Dhini Suryandari
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1056

Abstract

Penelitian ini untuk mengetahui pengaruh dari pendidikan, pengalaman organisasi, jabatan di partai politik, budaya politik dan pemahaman regulasi terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Populasi dari penelitian ini adalah anggota dewan di DPRD Kota Semarang, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah  sensus yaitu dengan penyebaran kuesioner dan wawancara kepada 50 anggota dewan. Metode yang diterapkan pada penelitian ini yaitu pendekatan kuantitatif. Hasil penelitian menunjukan bahwa, Pendidikan, Pengalaman Organisasi, dan Budaya politik tidak berpengaruh terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Sedangkan Jabatan Dipartai Politik dan Pemahaman Regulasi berpengaruh aktif terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Simpulan penelitian ini menyatakan bahwa seluruh anggota dewan memiliki tugas dan wewenang yang sama dalam melaksanakan tugas yang didasari oleh pemahaman regulasi dan mengambil kemufakaatan dalam mengambil keputusan. 
The Effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange) Hilda Vina Anisa; Dhini Suryandari
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.16 KB) | DOI: 10.47153/afs12.1352021

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh NPL, Self Assessment, ROA, dan CAR terhadap Nilai Perusahaan. Populasi penelitian ini adalah bank umum yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 32 bank umum, sehingga jumlah observasi dengan periode penelitian 3 tahun sebanyak 96 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa variabel non performing loan (NPL) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel self assessment good corporate governance dan return on asset (ROA) tidak berpengaruh terhadap nilai perusahaan. Variabel rasio kecukupan modal (CAR) berpengaruh positif dan signifikan terhadap nilai perusahaan. This study aims to examine and analyze the effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value. The population of this study are commercial banks listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used purposive sampling and obtained a sample of 32 commercial banks, so that the number of observations with a study period of 3 years was 96 observations. The data analysis technique used is multiple linear regression analysis using IBM SPSS 26. The results showed that the non-performing loan (NPL) variable had a positive and significant effect on firm value. Meanwhile, the variable self-assessment of good corporate governance and return on assets (ROA) has no effect on firm value. The variable capital adequacy ratio (CAR) has a positive and significant effect on firm value.
The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable Humaira Dinda Mulyadi; Dhini Suryandari
Accounting and Finance Studies Vol. 1 No. 3 (2021): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.364 KB) | DOI: 10.47153/afs13.1792021

Abstract

Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties. This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression. The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality. Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.
Peran Auditor Internal dalam Implementasi Manajemen Risiko pada Perguruan Tinggi Retnoningrum Hidayah; Sukirman Sukirman; Dhini Suryandari; Rita Rahayu
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.039 KB) | DOI: 10.30871/jaat.v3i2.847

Abstract

Implementation of risk management applies not only to companies but also to universities. However, the implementation of risk management to universities is still limited and still needs improvement. This limitation is due to the absence of special units in universities dealing with risk management issues. This article focuses on the implementation of risk management at Universitas Negeri Semarang by using descriptive analysis. The results show that Internal Control Unit on Unnes has run the IIA (2009) mandate related to its participation in the implementation of risk management system by sticking to independence and objectivity. Furthermore, the implementation of three line of defenses on Universitas Negeri Semarang has not been able to be implemented. This is due to the lack of resources in the field of risk management, as well as limited scope. Therefore, it is expected that the internal control unit able to always increase their role in developing, implementing and evaluating risk management system in universities.
DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS Malikhatun Dayyanah; Dhini Suryandari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1211.391 KB) | DOI: 10.20884/1.sar.2019.4.2.2464

Abstract

The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.
Environmental Performance with Firm Size as an Intervening Variable Retnoningrum Hidayah; Indah Fajarini Sri Wahyuningrum; Dhini Suryandari; Trisni Suryarini; Heri Yanto; Rahayu Dinassari; Rita Rahayu
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 19, No 2 (2022): July 2022
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.172 KB) | DOI: 10.14710/presipitasi.v19i2.363-372

Abstract

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention.  The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation. 
DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS Malikhatun Dayyanah; Dhini Suryandari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1211.391 KB) | DOI: 10.20884/1.sar.2019.4.2.2464

Abstract

The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.
PEMBERDAYAAN WANITA SEBAGAI WUJUD PERTAHANAN EKONOMI RAKYAT DI ERA NEW NORMAL Retnoningrum Hidayah; Dhini Suryandari; Sukirman Sukirman; Ima Nur Kayati; Sarifa Aini; Bisri Rahayuningsih
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 5, No 2 (2022)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v5i2.1051

Abstract

Wanita merupakan tonggak utama kemandirian suatu bangsa. Oleh karena setiap wanita harus mandiri dan merdeka dalam hal ekonomi terutama di era new normal ini. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan para wanita Secara ekonomi. Adapun sasaran kegiatan adalah para wanita di wilayah Kelurahan Sukorejo. Metode yang digunakan yaitu pelatihan dan pendampingan tentang pembentukan kelompok wanita wirausaha untuk menguatkan usaha mereka, dan pelatihan teknologi (e-commerce) untuk membantu meningkatkan omset penjualan serta pemberian sosialisasi akses informasi pendanaan usaha mikro kecil. Hasil kegiatan berupa terbentuknya Kelompok Wirausaha Wanita Zainab. Selanjutnya, peserta memiliki jejaring pemasaran melalui shopeefood, dan terbukanya jejaring pendanan modal usaha. Oleh karena itu dapat disimpulkan bahwa kegiatan ini telah mampu berkontribusi dalam meningkatkan kemampuan masyarakat didalam pertahanan ekonomi di era new normal. Untuk kedepannya, diharapkan adanya uluran dari berbagai pihak akademisi maupun terkait dalam  pendampingan tertib administrasi dan pemasaran secara berkesinambungan demi kemajuan ekonomi kerakyatan.
Social Entrepreneurship sebagai Upaya Peningkatan Kesejahteraan Masyarakat Retnoningrum Hidayah; Dhini Suryandari; Trisni Suryarini; Sukirman Sukirman; Fian Tri Rohmah
Jurnal Pengabdian Masyarakat Indonesia Vol 2 No 5 (2022): JPMI - Oktober 2022
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.726

Abstract

Entrepreneurship menjadi hal yang penting bagi masyarakat di masa ini. Terutama bagi para wanita ibu rumah tangga yang membutuhkan tambahan pendapatan demi keberlangsungan ekonomi keluarganya  Sistem kewirausahaan yang ramah lingkungan sosial menjadi solusinya. Oleh karena itu tim pengabdian bermaksud melaksanakan social entrepereneurship manik-manik bagi ibu rumah tangga di wilayah Kelurahan Sukorejo Kecamatan Gunungpati khususnya Dawis Bougenvile 1 RT 7 RW 5.  Metode yang digunakan adalah pelatihan dan pendampingan ketrampilan pembuatan manik-manik. Pelatihan dilaksanakan secara luring dengan protokol kesehatan ketat. Hasil kegiatan sangat memuaskan. Hal ini terlihat dari peningkatan kemampuan para ibu rumah tangga dalam membuat konektor manik-manik. Pihak mitra pun telah menampung hasil kerajinan para wanita dan memberikan imbal jasa yang sesuai. Untuk selanjutnya, diharapkan kegiatan social entrepreneurship ini dapat berkesinambungan dan semakin banyak mitra yang bersedia menampung hasil karya masyarakat.
PELATIHAN BRANDING BAGI USAHA MIKRO DAN KECIL Dhini Suryandari; Retnoningrum Hidayah; S Sukirman; Trisni Suryarini
D'edukasi: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v2i2.15035

Abstract

Branding menjadi hal yang sangat penting di era saat ini. Segala kegiatan penjualan dan pembelian dapat berjalan lancar apabila brand sudah dikenal masyarakat. Namun, bagi sector UMKM terlebih khusus pada sector mikro, kesadaran akan branding  masih sangat minim.  Oleh karena itu Tim Pengabdian FE memiliki tujuan untuk memberikan kesadaran akan pentingnya branding bagi usaha mikro kecil di era masa kini.  Adapun sasaran pada pengabdian masyarakat ini adalah para perempuan di wilayah Kelurahan Sukorejo khususnya wilayah Dawis Bougenvil. Program pengabdian ini akan dilaksanakan selama kurun waktu 6 bulan. Metode yang digunakan dalam pengabdian ini adalah sosialisasi dan pelatihan pembuatan branding untuk meningkatkan omset penjualan. Hasil kegiatan pengabdian ini yaitu para pelaku usaha mikro kecil telah sadar akan pentingnya branding. Kedua, telah berhasilnya para pelaku usaha kecil mikro membuat branding untuk produk barang atau jasa mereka secara menarik. Hal ini telah mampu meningkatkan omset penjualan dikarenakan produk mereka semakin dikenal oleh masyarakat. Oleh karena untuk program kedepannya diharapkan adanya kolaborasi dengan pihak pemerintah untuk mampu meningkatkan kemampuan para pelaku usaha mikro kecil didalam penguatan branding.
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Anwar Zahid Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi I N Kayati Ima Nur Kayati Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Khalyacara Febrianto Linda Agustina Luluk Dayani M Akmal Malikhatun Dayyanah Melati Napitupulu, Ravlecia Monita Bayu Islamiatun Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah S Sukirman Sandy Alfianto, Sandy Sarifa Aini Saripah Saripah Siti Kholipah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar