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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Applied Finance & Accounting BISNIS: Jurnal Bisnis dan Manajemen Islam 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 Jurnal Karya untuk Masyarakat (JKuM) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
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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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
DETERMINASI KINERJA KEUANGAN DAERAH TERHADAP TINGKAT PENGANGGURAN PROVINSI JAWA TENGAH Wati, Rizka Ratna; 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.v8i2.485

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
MEASURING FIRM VALUES: THE ROLE OF ITS DETERMINING FACTORS Santoso, Aprih; Sulistyawati, Ardiani Ika; Hapsari, Dian Indriana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.267-274

Abstract

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.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Michael Owen Sihotang; Wikan Isthika; Entot Suhartono; Dian Indriana Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5494

Abstract

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.
Community Empowerment Through Financial Management Training and Business Development of The Borobudur Homestay in Candirejo Village, Magelang District Dapit Pamungkas , Imang; Hapsari, Dian Indriana; Rahayu , Emik; Ahmad Asshofi , Izza Ulumuddin; Aldo Irawan , Joseph; Ramdhani , Aji Kusumah Ramdhani; Widyatmoko , Karis; Wahyu Mulyono , Ibnu Utomo; Nurjanah, Nurjanah
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 4 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v4i1.7735

Abstract

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
STAYING OR LEAVING? HOW ORGANIZATIONAL COMMITMENT MEDIATES THE LINK BETWEEN JOB INSECURITY AND TURNOVER INTENTION IN PT. SAMPHARINDO PERDANA Rahmadani, Luthfia; Putra, Febrianur Ibnu Fitroh Sukono; Kristina, Erin; Hapsari, Dian Indriana
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 1 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jmdb.v4i1.12639

Abstract

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.
DEVELOPMENT OF SUSTAINABILITY BALANCED SCORECARD: IMPACT ON COMPANY PERFORMANCE AND IMPLEMENTATION Hapsari, Dian Indriana; Chuang, Ya-Hsueh
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13337

Abstract

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.
Pelatihan Penyusunan Laporan Auditan oleh Kantor Akuntan Publik (KAP) Sarastanto dan Rekan bagi Mahasiswa STIE Semarang Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6321

Abstract

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.
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