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<![CDATA[DETERMINASI KINERJA KEUANGAN DAERAH TERHADAP TINGKAT PENGANGGURAN PROVINSI JAWA TENGAH ]]>
<![CDATA[Wati, Rizka Ratna]]>;
<![CDATA[Hapsari, Dian Indriana]]>
<![CDATA[ JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v8i2.485
<![CDATA[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]]>
<![CDATA[MEASURING FIRM VALUES: THE ROLE OF ITS DETERMINING FACTORS ]]>
<![CDATA[Santoso, Aprih]]>;
<![CDATA[Sulistyawati, Ardiani Ika]]>;
<![CDATA[Hapsari, Dian Indriana]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.18.2.267-274
<![CDATA[This study aims to analyze the effect of profitability on company value with CSR as the moderation and the effect of profitability and GCG on company value and company size on profitability in Registered Food and Beverage Industry Sub-Sector Companies in the 2014 – 2021 period. The population is all Companies in the Food and Beverage Industry Sub-Sector that are Registered on the IDX for the period 2014 - 2021, while the sample was determined using purposive sampling and obtained 35 companies as the research sample. Structural Equation Modeling (SEM) is used as an analysis tool with the Partial Least Square (PLS) program application, namely smartPLS.3.0. The results of hypothesis testing indicate that firm value can be manifested through optimal management of profitability and GCG. Profitability can be applied through the size of the company. GCG has a significant direct effect on company value, while company size has a significant direct effect on profitability. GCG has a significant direct effect on profitability and a significant direct effect on firm value. CSR is able to function as a pure moderator of the influence of profitability on firm value.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi ]]>
<![CDATA[Michael Owen Sihotang]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Entot Suhartono]]>;
<![CDATA[Dian Indriana Hapsari]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5494
<![CDATA[A tactic used by management to keep profits steady over time and frequently driven by executive remuneration is income smoothing. When bonuses are dependent on the company's profitability, managers may utilize income smoothing to guarantee they keep getting the promised bonuses from the owners. In addition to examining whether management ownership can mitigate these correlations. This study seeks to examine the relationship between profitability, leverage, and firm size in relation to income smoothing. The Eckel index is employed to measure income smoothing, while managerial ownership is determined by the ratio of managers shareholdings to the firm's total assets. Profitability is quantified using Return on Assets (ROA), leverage by the Debt to Equity Ratio (DER), and firm size by the natural logarithm of total assets. The analysis reveals that leverage exerts a negative effect on income smoothing, whereas neither profitability nor firm size significantly influence this practice. These conclusions are drawn from logistic regression analysis conducted using SPSS 25. Moreover, the study finds that managerial ownership does not moderate the relationship between profitability, leverage, and firm size in the context of income smoothing.]]>
<![CDATA[Community Empowerment Through Financial Management Training and Business Development of The Borobudur Homestay in Candirejo Village, Magelang District ]]>
<![CDATA[Dapit Pamungkas , Imang]]>;
<![CDATA[Hapsari, Dian Indriana]]>;
<![CDATA[Rahayu , Emik]]>;
<![CDATA[Ahmad Asshofi , Izza Ulumuddin]]>;
<![CDATA[Aldo Irawan , Joseph]]>;
<![CDATA[Ramdhani , Aji Kusumah Ramdhani]]>;
<![CDATA[Widyatmoko , Karis]]>;
<![CDATA[Wahyu Mulyono , Ibnu Utomo]]>;
<![CDATA[Nurjanah, Nurjanah]]>
<![CDATA[ SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 4 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/spekta.v4i1.7735
<![CDATA[Background: Community-based tourism is increasingly being considered a more sustainable alternative. Tourism Villages can be a step towards realizing sustainable tourism. This is because the tourism village has the opportunity to open up as much participation as possible for the local community. However, this does not mean anything if managers, including accommodation providers, need qualified organizational and financial management skills. Contribution: This activity aims to provide knowledge to homestay managers in Candirejo Village to properly manage business finances based on SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah) Method: The method used by researchers is through training and empowerment of homestay managers Results: The result of this activity is an increased understanding of SAK EMKM in Candirejo Village. After the training, homestay managers have also started implementing SAK EMKM in their financial reports. As a result, the financial position can be monitored, financial leaks can be minimized, and homestay business management can be carried out more effectively and efficiently. Conclusion: The activities that were held went well. This is known from the excellent understanding of SAK EMKM after the training was given]]>
<![CDATA[STAYING OR LEAVING? HOW ORGANIZATIONAL COMMITMENT MEDIATES THE LINK BETWEEN JOB INSECURITY AND TURNOVER INTENTION IN PT. SAMPHARINDO PERDANA ]]>
<![CDATA[Rahmadani, Luthfia]]>;
<![CDATA[Putra, Febrianur Ibnu Fitroh Sukono]]>;
<![CDATA[Kristina, Erin]]>;
<![CDATA[Hapsari, Dian Indriana]]>
<![CDATA[ Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 1 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.33633/jmdb.v4i1.12639
<![CDATA[This research aims to determine the effect of job insecurity on turnover intention with organizational commitment as a mediator at PT. Samharindo Perdana. The population used in this research was 97 employees of PT. Sampharindo Perdana used the census method sampling technique, 97 respondents were used in this research. The data used is primary data, with data collection methods from questionnaires. The analytical tool in this research uses path analysis to test the research hypothesis, and the calculations use the IBM SPSS 29 statistical program. The results of this research show that job insecurity has a negative effect on organizational commitment, job insecurity has a positive effect on turnover intention, organizational commitment has a negative effect on turnover intention, and Organizational commitment mediates the effect of job insecurity on turnover intention.]]>
<![CDATA[DEVELOPMENT OF SUSTAINABILITY BALANCED SCORECARD: IMPACT ON COMPANY PERFORMANCE AND IMPLEMENTATION ]]>
<![CDATA[Hapsari, Dian Indriana]]>;
<![CDATA[Chuang, Ya-Hsueh]]>
<![CDATA[ Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/jafa.v12i1.13337
<![CDATA[This study explores integrating sustainability principles into the Balanced Scorecard (BSC) by incorporating Environmental, Social, and Governance (ESG) indicators. The research identifies how ESG aspects can be systematically embedded within the BSC framework to enhance company performance, promote transparency, and strengthen corporate social responsibility. This study narrows its scope to companies within the manufacturing industry to ensure coherence, given its significant contribution to the national economy and environmental impact. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), allowing for a more targeted application of the SBSC framework and relevant SULA indicators. These findings are expected to contribute to the practical and theoretical understanding of sustainability reporting and holistic performance measurement. Recognizing the fragmented and qualitative nature of prior sustainability performance assessments, this study introduces a holistic and data-driven framework using sustainability-linked accountability (SULA) indicators. The proposed model allows for standardized, cross-sector evaluation of ESG performance, particularly in the context of the Indonesian manufacturing industry. Based on literature analysis and empirical data, the study develops and applies a conceptual framework that integrates ESG metrics into BSC perspectives. The findings contribute to both theoretical advancement and practical implementation of comprehensive sustainability performance measurement systems.]]>
<![CDATA[Pelatihan Penyusunan Laporan Auditan oleh Kantor Akuntan Publik (KAP) Sarastanto dan Rekan bagi Mahasiswa STIE Semarang ]]>
<![CDATA[Ratna Herawati]]>;
<![CDATA[Agung Prajanto]]>;
<![CDATA[Dian Indriana Hapsari]]>
<![CDATA[ Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/nusantara.v5i3.6321
<![CDATA[The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.]]>
<![CDATA[Whistle-Blowing Policy as a Governance Tool: An Empirical Study of Earnings Management in Indonesian Companies ]]>
<![CDATA[Hapsari, Dian Indriana]]>;
<![CDATA[Welly, Yerisma]]>;
<![CDATA[Sianipar, Martin Yehezkiel]]>
<![CDATA[ Gorontalo Accounting Journal Volume 8 Number 1 April 2025 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v8i1.3935
<![CDATA[This study aims to examine whether the implementation of Whistle-Blowing Policy (WHBLP) strengthens the effectiveness of Corporate Governance (CG) mechanisms in limiting earnings management (EM) practices in Indonesian manufacturing companies. The research adopts an empirical quantitative approach, using secondary data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected through purposive sampling, and data analysis was conducted using panel data regression and the Modified Jones Model (MJM) to measure discretionary accruals as a proxy for earnings management. The findings reveal that firms with well-structured internal controls and WHBLP can enhance monitoring mechanisms of CG, thus mitigating earnings management. However, the results also indicate that CG mechanisms are sometimes more effective in firms without WHBLP, suggesting the need for stronger policy enforcement. These findings provide practical implications for investors, shareholders, and policymakers in developing more effective whistle-blowing systems to improve corporate governance practices.]]>
<![CDATA[Penerapan Internet Banking Dan Mobile Banking Pada Kinerja Keuangan Bank Umum Konvensional Di Indonesia ]]>
<![CDATA[Erra Fazira]]>;
<![CDATA[Hapsari, Dian Indriana]]>
<![CDATA[ Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pelita Bangsa ]]>
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DOI: 10.37366/akubis.v8i02.1189
<![CDATA[This study aims to determine the effect of internet banking and mobile banking on the financial performance of conventional commercial banks on the IDX in 2018-2021. This research uses descriptive verification method. The use of multiple linear regression in data processing. Data was collected through non-participant observation methods by taking data in the form of financial reports on the IDX. Patially, only mobile banking has a significant effect on banking financial performance. Simultaneously, the two independent variables have a significant influence on banking financial performance]]>
<![CDATA[Pengaruh Likuiditas, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2023) ]]>
<![CDATA[Amanatur, Ayu]]>;
<![CDATA[Agung Durya, Ngurah Pandji Mertha]]>;
<![CDATA[Hapsari, Dian Indriana]]>;
<![CDATA[Septriana, Ira]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v4i4.13856
<![CDATA[Penelitian ini bertujuan untuk mencari bukti terhadap teori sinyal, yang menjelaskan suatu tindakan yang diambil manajemen perusahaan untuk memberikan petunjuk kepada investor tentang bagaimana manajemen memandang kinerja perusahaan. Penelitian ini bertujuan untuk mengkaji pengaruh likuiditas, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019–2023. Salah satu cara untuk menilai nilai perusahaan adalah melalui likuiditas, yang menunjukkan kemampuan perusahaan untuk melunasi utang jangka pendeknya, Ukuran perusahaan juga dianggap berpengaruh karena perusahaan besar cenderung lebih stabil dan dapat mengakses dana lebih mudah, dan profitabilitas yang mengukur efisiensi perusahaan dalam menghasilkan laba bersih. Data sekunder dikumpulkan dari laporan keuangan perusahaan pertambangan yang tersedia di situs www.idx.co.id. Metode analisis yang digunakan adalah regresi berganda untuk mengevaluasi hubungan antara variabel independen (likuiditas, ukuran perusahaan, dan profitabilitas) dan variabel dependen (nilai perusahaan). hasil penelitian ini menunjukkan bahwa likuiditas secara parsial berpengaruh signifikan terhadap nilai perusahaan, Ukuran perusahaan secara parsial tidak memiliki pengaruh signifikan terhadap nilai perusahaan, dan profitabilitas secara parsial memiliki pengaruh secara signifikan terhadap nilai perusahaan.]]>
