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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.
Pelatihan Chse Pengelolaan Homestay pada Desa Candirejo yang Tergabung di PT Wimbo Izza Ulumuddin Ahmad Asshofi; Emik Rahayu; Aji Kusumah Ramdhani; Karis Widyatmoko; Imang Dapit Pamungkas; Joseph Aldo Irawan; Nurjanah Nurjanah; Dian Indriana Hapsari; Ibnu Utomo Wahyu Mulyono
Jurnal Karya untuk Masyarakat (JKuM) Vol 4, No 1 (2023): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v4i1.875

Abstract

Pandemi Covid-19 memberikan dampak buruk pada masyarakat salah satunya pada sektor industri pariwisata. Seluruh dunia tidak terkecuali Indonesia mengalami kondisi tersebut, seluruh elemen pada sektor pariwisata di Indonesia mengalami penurunan pendapatannya secara drastis sebab wisatawan khawatir berpergian dan terpapar Covid-19. Salah satu yang terdampak oleh Covid-19 ini ialah homestay yang dikelola masyarakat desa Candirejo. Sebuah kebijakan dikeluarkan oleh Kementerian Pariwisata dan Ekonomi Kreatif yaitu CHSE (Cleanliness, Health, Safety, & Environment Sustainability) untuk meningkatkan kembali kepercayaan para wisatawan. Masyarakat desa Candirejo sebagai pengelola homestay harus mendapatkan sertifikat CHSE sebagai bentuk pengakuan secara resmi dari negara karena telah menerapkan protokol kesehatan melalui penerapan CHSE dalam bidang pariwisata. Universitas Dian Nuswantoro bermitra dengan PT Wimbo merancang sebuah pelatihan CHSE bagi pengelola homestay untuk memberikan pengetahuan perihal penerapan CHSE. Pelaksanaan pelatihan ini dilakukan pada tanggal 26 November 2022. Kegiatan berlangsung dengan lancar dan mendapat sambutan positif dari masyarakat desa Candirejo yang tergabung dalam kegiatan pelatihan CHSE dalam pengelolaan homestay di masyarakat desa Candirejo. ABSTRACT The Covid-19 pandemic has had a negative impact on society, one of which is the tourism industry sector. The whole world, including Indonesia, is experiencing this condition, all elements in the tourism sector in Indonesia have experienced a drastic decline in their income because tourists are worried about traveling and being exposed to Covid-19. One of those affected by Covid-19 is the homestay managed by the Candirejo village community. A policy was issued by the Ministry of Tourism and Creative Economy namely CHSE (Cleanliness, Health, Safety, & Environmental Sustainability) to increase the trust of tourists. The people of Candirejo village as homestay managers must obtain a CHSE certificate as a form of official recognition from the state because they have implemented health protocols through the implementation of CHSE in the tourism sector. Dian Nuswantoro University partnered with PT Wimbo to design a CHSE training in homestay management to provide knowledge about CHSE implementation. The implementation of this training was carried out on November 26, 2022. The activity took place smoothly with enthusiastic greetings from the Candirejo village community who participated in CHSE training activities in managing homestays in the Candirejo village community.
MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1213

Abstract

Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda
Pengaruh Kepemilikan Manajerial, Kepemilikan Institutional, dan Kepemilikan Publik Terhadap Manajemen Laba Utami, Agnes Dyah; Hapsari, Dian Indriana
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.
What Makes Tourists Stay in Homestay? The Correlation Between Service and Occupancy at Homestay Around Borobudur Super-Priority Destination Rahayu, Emik; Asshofi, Izza Ulumuddin Ahmad; Pamungkas, Imang Dapit; Widyatmoko, Karis; Hapsari, Dian Indriana; Mulyono, Ibnu Utomo Wahyu; Nurjanah, Nurjanah; Irawan, Joseph Aldo; Pramitasari, Ratih; Ramdhani, Aji Kusumah
International Journal of Tourism and Hospitality in Asia Pasific Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v6i1.2105

Abstract

Homestays are an alternative form of community-based accommodation that allows tourists to experience local wisdom in the community. Homestays in Borobudur Superprioritas-Tourist-Destinations should provide a comfortable accommodation option for tourists. However, they have not been managed optimally yet since limitation resources. This study aims to determine the service factors related to homestay occupancy.This research was part of the need assessment of homestay improvement programs. This study was observational-quantitative with a cross-sectional design. The respondents were twenty-two owners and managers of homestays in Candirejo Borobudur Village. Data were collected by self-administered questionnaire and analyzed by fisher-exact-testThe results showed that the quality of service related to occupancy. The service items associated with occupancy were booking procedures, payment notes, and rate information. Furthermore, factors associated with excellent service were older age and participation in homestay management training. 
Pelatihan Akuntansi Dasar untuk Meningkatkan Kompetensi Auditor di KAP Sarastanto dan Rekan Kota Semarang Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 4 (2024): Juli: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i4.771

Abstract

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards
Miwiti Creative Space Semarang: Modern Business With Fundraising Capital (Crowdfunding) Irawan, Joseph Aldo; Pamungkas, Imang Dapit; Khotimah, Novi; Samsiah; Agustian, Adinda; Danurdara, Ananta Budhi; Sukmadi; Darmawan, Haryadi; Hapsari, Dian Indriana
Journal of Consumer Studies and Applied Marketing Vol. 2 No. 1 (2024)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jcsam.v2i1.163

Abstract

The tourism business plays a significant role in economic income, with creative spaces emerging as a notable trend in the industry. The Ministry of Tourism and Creative Economy promotes these spaces to support creative economy entrepreneurs. One critical issue aspiring entrepreneurs face is securing capital, leading to the adoption of crowdfunding methods. Miwiti Creative Spaces, a pioneer in Semarang, has explored this fundraising method. This study investigates the application of crowdfunding methods in the contemporary tourism business. Employing a qualitative descriptive method supported by documentation, the research identifies various stages implemented by Miwiti Creative Spaces in applying crowdfunding to meet their needs. The findings indicate that crowdfunding can effectively address funding challenges for new entrepreneurs. Specifically, the study reveals that Miwiti Creative Spaces follows a structured approach, beginning with identifying potential projects suitable for crowdfunding. They then plan strategically to reach potential backers, leveraging social media and other digital platforms for outreach. The process involves continuous communication with supporters to build trust and maintain interest, ensuring transparency and accountability throughout the funding period. The study underscores that crowdfunding provides a financial solution and fosters community and engagement among supporters. This can enhance the visibility and reputation of new ventures. Consequently, the research concludes that crowdfunding is a viable and beneficial method for overcoming funding barriers in the creative economy sector. This insight is valuable for policymakers and entrepreneurs leveraging crowdfunding for business development.
Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal Terhadap Penghindaran Pajak Nasywa Ghina; Ratna Herawati; Dian Indriana Hapsari; Purwantoro Purwantoro
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.v11i2.2293

Abstract

The purpose of this research is to determine the effect of transfer pricing, foreign ownership, and capital intensity on tax avoidance. Property and real estate sector companies listed on the Indonesian Stock Exchange (IDX) for the 2019-2022 period are the population of this research, selected using purposive sampling technique. The data analysis used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. This research uses SPSS 25 with 76 data samples. This research shows that transfer pricing and foreign ownership do not affect tax avoidance. On the other hand, capital intensity significantly affects tax avoidance.
Peran Penting Pencatatan Akuntansi Di Kampung Wisata Kuliner Mayangsari Semarang Ratna Herawati; Masitha Fahmi Wardhani; Linda Ayu Oktoriza; Diana Puspitasari; Amalia Nur Chasanah; Dian Indriana Hapsari
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.348

Abstract

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.
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 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 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