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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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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.
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. 
PENGHINDARAN PAJAK PADA MASA PANDEMI COVID 19 DENGAN FINANCIAL CONSTRAINS SEBAGAI PEMODERASI Hapsari, Dian Indriana; Ratnawati, Juli
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.387

Abstract

Penghindaran pajak merupakan penyebab dari rendahnya tax ratio Indonesia. Data dari Tax Justice Network pada 2020 menunjukkan penghindaran pajak oleh perusahaan sebanyak Rp 67,6 triliun. Penelitian ini ingin memeriksa penghindaran pajak dipengaruhi oleh Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel moderasi. Penelitian ini memakai metode kuantitif. Adapun purposive sampling dipilih sebagai teknik pengambilan sampelnya. Laporan keuangan perusahaan yang termaktub di BEI selama  2017- 2020 menjadi populasi riset ini. Riset ini terdiri dari 193 populasi dan melalui kriteria yang ditentukan terpilih 84 perusahaan sebagai sampel. Teknik analisis regresi linear berganda dipakai pada riset ini. Variabel yang digunakan pada riset ini ialah Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel independen. Sementara itu Financial Constrains juga diajukan sebagai variabel moderasi. Riset ini menunjukkan jika yang melaksanakan penghindaran pajak dipengaruhi secara signifikan positif oleh Thin Capitalization, Transfer Pricing, Multinationality dan Financial Constraints. Lebih lanjut, bahwa Financial Constraints memperkuat pengaruh Thin Capitalization, Transfer Pricing, dan Multinationality kepada Penghindaran Pajak.Kata kunci: Penghindaran Pajak, Transfer Pricing, Financial Constraints
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR PADA PERUSAHAAN KONSUMEN PRIMER DI INDONESIA Syahrulliyadi, Maulana Septy; Hapsari, Dian Indriana
JURNAL AKUNTANSI FINANCIAL 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
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