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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Applied Finance & Accounting Journal of Health (JoH) Fokus Ekonomi Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) FINANCIAL : JURNAL AKUNTANSI Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Proceeding of National Conference on Accounting & Finance Bisman (Bisnis dan Manajemen): The Journal of Business and Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of Social Responsibility Projects by Higher Education Forum Jurnal Akuntansi Bisnis Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) EKONOMIKA45 Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat International Journal of Tourism and Hospitality in Asia Pasific Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Journal of Consumer Study and Applied Marketing Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Karya untuk Masyarakat (JKuM)
Dian Indriana Hapsari
Unversitas Dian Nuswantoro
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR PADA PERUSAHAAN KONSUMEN PRIMER DI INDONESIA Maulana Septy Syahrulliyadi; Dian Indriana Hapsari
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.482

Abstract

Penelitian dilakukan dengan tujuan untuk mengetahui adanya pengaruh  Intellectual Capital pada  nilai pasar perusahaan. Intellectual capital menjadi bagian aset tidak berwujud yang dimiliki perusahaan yang sangat dibutuhkan oleh perusahaan. Penelitian berpedoman pada teori stakeholder, dimana dalam perusahaan tidak mungkin dapat berjalan sendiri tanpa adanya seluruh stakeholder (pemangku kepentingan). Dalam upaya penciptaan nilai tambah melalui intellectual capital dapat tercapai apabila adanya hubungan yang baik dari seluruh stakeholder perusahaan. Stakeholder perusahaan terdiri dari pemilik, manajemen, pegawai, pemerintah, pemasok, konsumen, kreditor dan masyarakat sekitar perusahaan saling berperan.   Pengukuran  besarnya Intellectual capital dapat dihitung menggunakan  value added intellectual coefficient (VAIC) sedangkan  nilai pasar diukur dengan rasio Market to Book Value Ratio (MtBV). Populasi penelitian menggunakan perusahaan sektor konsumen primer pada Bursa Efek Indonesia periode 2019-2021 dengan total 80 perusahaan. Teknik dalam pengambilan  sampel penelitian dilakukan dengan teknik purposive sampling dan mendapatkan 34 perusahaan pada sektor konsumen primer dan mendapatkan sebanyak 102 sampel. Pengolahan data menggunakan data panel. Pada penelitian ini diperoleh hasil bahwa  komponen Intellectual Capital yaitu  variabel CEE berpengaruh terhadap nilai pasar tetapi variabel HCE, SCE dan RCE tidak menunjukkan pengaruh terhadap nilai pasar. Didalam pengolahan data  penelitian menggunakan software Eviews 12.Kata Kunci: Intellectual Capital, Relational Capital, Struktural Capital, Capital Employed, Nilai Pasar
DETERMINASI KINERJA KEUANGAN DAERAH TERHADAP TINGKAT PENGANGGURAN PROVINSI JAWA TENGAH Rizka Ratna Wati; Dian Indriana Hapsari
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.485

Abstract

Studi ini memiliki tujuan mengetahui dampak yang diberikan kinerja keuangan daerah terhadap pertumbuhan ekonomi dan pengaruh yang diberikan untuk tingkat pengangguran terbuka di Jawa Tengah. Kinerja keuangan sebagai variabel bebas diproyeksikan dengan rasio kemandirian, rasio efektivitas, dan rasio efisiensi untuk mengukurnya. Pada studi ini variabel intervening yaitu pertumbuhan ekonomi diproyeksikan dengan menggunakan PDRB. Variabel terikat yaitu tingkat pengangguran terbuka diproyeksikan dengan persentase pengangguran di Jawa Tengah yang dijadikan sampel berdasarkan tingkat pengangguran terbuka. Sampel penelitian meliputi seluruh kabupaten/kota di Jawa Tengah sejumlah 35 daerah dari tahun 2019 hingga 2021 metode penentuan sampel yang digunakan dalam penelitian ini adalah Non Probability Sampling. Penulis memilih Provinsi Jawa Tengah karena Jawa tengah merupakan wilayah dengan pertumbuhan ekonomi yang tinggi namun belum bisa menekan angka penganggurannya. Teknik pengolahan data yang digunakan adalah analisis jalur (path analysis). Studi ini menghasilkan beberapa kesimpulan diantaranya tidak ada pengaruh yang signifikan terhadap pertumbuhan ekonomi Provinsi Jawa Tengah ditinjau dari tingkat kemandirian, tingkat efektivitas dan tingkat efisiensi, tidak terdapat pengaruh yang signifikan antara rasio kemandirian terhadap pengangguran di Jawa Tengah dengan rasio efisiensi terhadap pertumbuhan ekonomi. Dan dalam pengangguran, tidak ada korelasi antara kinerja keuangan dan pertumbuhan ekonomi.Kata Kunci: Pertumbuhan Ekonomi, Kinerja Keuangan Daerah, Tingkat Pengangguran
Pengaruh Kepemilikan Manajerial, Kepemilikan Institutional, dan Kepemilikan Publik Terhadap Manajemen Laba Agnes Dyah Utami; Dian Indriana Hapsari
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i3.2323

Abstract

This study aims to determine the impact of managerial ownership, institutional ownership, and public ownership on income control. There were 23 samples that were decided according to the applicable criteria. The record evaluation technique used in this study was purposive sampling. The test uses conventional speculation trials and more than one regression evaluation. The results show that managerial ownership and institutional ownership have an impact on earnings management, and public ownership has no impact on earnings management.
PELATIHAN PEMANFAATAN MANGROVE SEBAGAI ALTERNATIF PEWARNA ALAM KOPERASI BATIK TULIS KEBON INDAH KECAMATAN BAYAT, KLATEN Yohan Wismantoro; Vincent Didiek Wiet Aryanto; Amron Amron; Nanda Adhi Purusa; Dian Indriana Hapsari; Imang Dapit Pamungkas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i5.3881

Abstract

This training aims to provide an understanding to batik craftsmen so that they can use mangroves as an alternative to natural dyes batik. This training includes the provision of materials related to the general description of mangroves, their benefits and how to process them into natural dyes batik. The method of implementing this activity uses seminars and questions and answers to support the participants' brainstorming. Measurement of understanding in participants using pre-test and post-test instruments. The implementation phase of this activity begins with giving a pre-test, delivering material and measuring the post-test. The results of the pre-test and post-test showed an increase in participants' understanding of 62.15 percent. Participants before receiving the training were only able to get an average score of 5.99 while after participating in the training, they could get a score of 9.63. The understanding received by the participants was better accompanied by the direct processing of mangrove waste for natural dyes batik
TRAINING ON PROPOSAL MAKING OF TRADITIONAL RANGE FESTIVAL SPONSORS IN DUKUH DEMPING, ANGGRASMANIS, JENAWI, KARANGANYAR Dian Indriana Hapsari; Guruh Taufan Hariyadi; Juli Ratnawati; Imang Dapit Pamungkas
International Journal of Social Science Vol. 2 No. 3: Ocktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i3.3629

Abstract

Advances in science, technology and science are developing so rapidly. But unfortunately technological progress is not followed by moral, ethical and spiritual progress. Based on the information presented, it can be concluded that the basic problem in the "Community of Tinthir Nusantara" group is the lack of knowledge and understanding of the participants and managers of the traditional snacks festival in making an attractive proposal that will be submitted to the sponsor. Therefore, a program namely the introduction and training of the importance of recognizing Virtual Reality in everyday life as well as in marketing strategies to improve the welfare of the surrounding Community is needed. The training can be used to manage the implementing management as well as promote the activity in order to attract sponsors, so people from other region will interest to join the festival. With this technology, management is expected to be able to improve managerial skills and carry out promotions outside the region. In addition, this training serves as a means of information for the Demping Tourism Village and serves as material for evaluating activities by the manager of the Demping Tourism Village for the next implementation.
WORKSHOP HOSPITALITY UNTUK MENINGKATKAN KUALITAS LAYANAN INDUSTRI BATIK DI KABUPATEN KLATEN Yohan Wismantoro; Vincent Didiek Wiet Aryanto; Amron Amron; Nanda Adhi Purusa; Dian Indriana Hapsari; Imang Dapit Pamungkas
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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

Abstract

Workshop hospitality ini bertujuan untuk meningkatkan pemahaman tentang penerapan hospitality untuk menciptakan pelayanan prima pada pelaku usaha pada industri batik di Kabupaten Klaten. Workshop ini mencakup pemberian materi hospitality yang disampaikan dengan metode seminar kemudian dilanjutkan tanya jawab untuk menciptakan brainstorming pada peserta workshop. Pengukuran terhadap pemahaman peserta workshop menggunakan scoring pada instrumen kuesioner yang dibagikan sebelum kegiatan (pre-test) dan setelah kegiatan (post-test). Pelaksanaan workshop ini diawali dengan penyebaran kuesinoer pre-test, dilanjutkan penyampaian materi, diskusi tanya jawab antara peserta dengan narasumber dan penyebaran kuesioner post-test. Hasil pengukuran pemahaman melalui pre-test dan post-test telah menghasilkan peningkatan pemahaman peserta sebesar 51,42 persen. Peserta sebelum mendapatkan materi workshop hanya mampu mendapatkan total nilai rata-rata sebesar 4,90. Tetapi setelah mengikuti kegiatan workshop, pemahaman peserta meningkat yang ditunjukkan dengan total nilai rata-rata sebesar 9,53.
PENGARUH FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR KEUANGAN PADA MASA PANDEMI COVID-19 Louisa Nia Savira; Dian Indriana Hapsari
Jurnal Riset Terapan Akuntansi Vol. 7 No. 1 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7834736

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor fundamental (ROE, CR dan DER) dan makro ekonomi (Inflasi dan kurs) terhadap harga saham sektor keuangan selama pandemi covid-19 dari tahun 2020-2021. Penelitian ini merupakan penelitian kuantitatif, dimana data dikumpulkan melalui sumber sekunder. Metode Purposive Sampling digunakan untuk menyeleksi sampel dari populasi 105 perusahaan sektor keuangan dan terpilih 72 perusahaan sampel. Data observasi yang digunakan berjumlah 144 selama dua tahun penelitian. SPSS 23 digunakan untuk membantu pengolahan data dan analisis data menggunakan regresi liniear berganda. Hasil penelitian menunjukkan ROE berpengaruh positif signifikan terhadap harga saham. CR, DER, Inflasi dan nilai tukar berpengaruh negatif tidak signifikan terhadap harga saham. Kata Kunci: ROE, DER, harga saham, inflasi
Optimalisasi Pengelolaan Homestay Melalui Pelatihan Aplikasi SIMBOK-KU Berbasis Website dan Android pada Masyarakat Desa Candirejo yang Tergabung di PT. Wimbo Emik Rahayu; Izza Ulumuddin Ahmad Asshofi; Karis Widyatmoko; Ibnu Utomo Wahyu Mulyono; Imang Dapit Pamungkas; Dian Indriana Hapsari; Nurjanah Nurjanah
Journal of Social Responsibility Projects by Higher Education Forum Vol 3 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.526 KB) | DOI: 10.47065/jrespro.v3i2.2764

Abstract

The development of tourism has been progressing rapidly. Tourism has now spread to the countryside, where a tourist village can be found. A tourist village is a village that has unique and distinctive values. Homestays are one of the supporting facilities required for the development of tourist villages. But unfortunately, in homestay management there are many limitations, including mastery of technology. Technology itself has an important role because digital-based homestay management can further increase efficiency and integration in homestay management. Because of that, Dian Nuswantoro University partnered with PT Wimbo to design a homestay management information system called SIMBOK-KU. This system makes it easy to monitor reservations, payments, service standards, and even homestay customer satisfaction. On November 12, 2022, this system went live. This system is a solution to several obstacles encountered in website management, such as difficulties in dividing customers among homestay members, inability to fulfill cashless payments, difficulty verifying reservations and payments through travel agents, difficulties managing financial reports, and difficulties managing homestay service standards.
Debt Financing dan Equity Financing Pada Profit Expense Ratio Perusahaan Bank Syariah di Indonesia Adinda Nani Nur Amalia; Dian Indriana Hapsari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.2788

Abstract

The study aims to determined the effect of the level of debt financing and equity financing on the profit expense ratio in islamic banks. This study uses a quantitative method with a population of 16 companies. The technique used in this study was purposive sampling, in order to obtain a sample of 6 companies with a total of 12 data spanning the 2018-2021 observation years. The test tool used is Multiple Linear Regression Analysis using SPSS 23. The results show that debt financing has no effect on the profit expense ratio. Meanwhile, equity financing has an influence on the profit expense ratio.
THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE WITH COMPANY SIZE AS A CONTROL VARIABLE Novi Pujiati; Dian Indriana Hapsari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1002

Abstract

This study aims to determine the effect of capital structure, liquidity, and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2019–2021, with company size as the control variable. The research was conducted using quantitative techniques. Share prices and financial statements of mining companies from 2019 to 2021 are the data sources. Used multiple linear regression to analyze the data. According to the study findings, company size has a sizable positive impact on company value as assessed by PBV for mining industry companies for the period 2019–2021. Profitability is measured by ROA, and part of the capital structure is determined by the debt equity ratio. Meanwhile, liquidity is measured by the current ratio, which has no significant negative effect on company value, measured by PBV in mining sector companies for the 2019-2021 period. Prove simultaneously that company size has a significant positive effect on company value as measured by PBV in mining sector companies listed on the Indonesia Stock Exchange for the 2019–2021 period. Firm size is measured by the debt equity ratio, liquidity is measured by the current ratio, profitability is measured by ROA, and company size is measured by the company.
Co-Authors Adinda Nani Nur Amalia Agnes Dyah Utami Agung Durya, Ngurah Pandji Mertha Agung Prajanto Agustian, Adinda Ahmad Asshofi , Izza Ulumuddin Aji Kusumah Ramdhani Amanatur, Ayu Anna Sumaryati Aprih Santoso Ardiani Ika Sulistyawati Aryanto, Vincent Didiek Wiet Chasanah, Amalia Nur Chuang, Ya-Hsueh Danudara, Ananta Budhi Dian Kresnadipayana Diana Puspitasari Endang Widyastuti Endang Widyastuti Endang Widyastuti Entot Suhartono Erra Fazira Febrianur Ibnu Fitroh Sukono Putra GURUH SRI PAMUNGKAS Guruh Taufan Hariyadi Guruh Taufan Hariyadi Harjito, Yunus Haryadi Darmawan Ibnu Utomo Wahyu Mulyono Ibnu Utomo Wahyu Mulyono Imang Dapit Pamungkas Imang Dapit Pamungkas Ira Septriana, Ira Izza Ulumuddin Ahmad Asshofi Joseph Aldo Irawan Juli Ratnawati Juli Ratnawati Juli Ratnawati Karis Widyatmoko Khotimah, Novi Kristina, Erin Louisa Nia Savira Martin Yehezkiel Sianipar Masitha Fahmi Wardhani Maulana Septy Syahrulliyadi Michael Owen Sihotang Mulyono, Ibnu Utomo Wahyu N. Nurjanah Nanda Adhi Purusa Nasywa Ghina Novi Pujiati Nurjanah Nurjanah Nurjanah Oktoriza, Linda Ayu Pramitasari, Ratih Purwantoro Purwantoro Rahayu, Emik Rahmadani, Luthfia Ramdhani , Aji Kusumah Ramdhani Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Rizka Ratna Wati Samsiah Saputro, Dian Festiana Hadi St. Dwiarso Utomo Sugiarti Sugiarti Sugiyarmasto Sugiyarmasto Sugiyarmasto Sugiyarmasto, Sugiyarmasto Sukmadi Supriyono Supriyono Syahrulliyadi, Maulana Septy Syamsul Arifin Utami, Agnes Dyah Wahyu Mulyono , Ibnu Utomo Wati, Rizka Ratna Welly, Yerisma Widya Anggraini Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Yohan Wismantoro Yulianto Yulianto Yunus Harjito, Yunus Yustinus Joko D. N. Yustinus Joko D. N., Yustinus Joko