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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 Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Karya untuk Masyarakat (JKuM) BISNIS : Jurnal Bisnis dan Manajemen Islam
Dian Indriana Hapsari
Unversitas Dian Nuswantoro
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Pelatihan Chse Pengelolaan Homestay pada Desa Candirejo yang Tergabung di PT Wimbo Izza Ulumuddin Ahmad Asshofi; Emik Rahayu; Joseph Aldo Irawan; Aji Kusumah Ramdhani; Karis Widyatmoko; Ibnu Utomo Wahyu Mulyono; Imang Dapit Pamungkas; Dian Indriana Hapsari; Nurjanah
Jurnal Karya untuk Masyarakat (JKuM) Vol 4 No 1: JANUARI 2023
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/1b8p9y88

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.
Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing: Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Widya Anggraini; Ratna Herawati; Dian Indriana Hapsari; Amalia Nur Chasanah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4777

Abstract

The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods. This study uses the observation method for the company`s financial reports and annual reports. This research focuses on basic materials and industrials sector companies listed on the IDX in 2017-2021. The sampling method used purposive sampling. This study uses SPSS 25 to analysis 175 observational data. Data analyzed using descriptive statistics, model feasibility test, classic assumption test, logistic regression analysis, and hypothesis testing. Research has shown that taxes have no influence on transfer pricing, foreign ownership and company size affect transfer pricing.
EQUITY RISK PREMIUM PADA INDUSTRI PERBANKAN Harjito, Yunus; Hapsari, Dian Indriana
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2690

Abstract

This study aims to examine the factors that influence the equityrisk premium in the banking industry are listed on the Indonesia Stock Exchange. The samples used were 23 banking industry for 2010-2014. Five variables proposed that auditor tenure, earnings quality, leverage, beta, and earnings per share to detect whether there is an influence on the equity risk premium. Equity risk premium is desired reward investors to generate income is not fixed in relation to the equity share hers. So far the equity risk premium is often described as the most important value in finance and investment. Analysis of the data used in this research is multiple linear regression with the hopeto obtain a comprehensive picture of the influence of variables auditor tenure, earnings quality, leverage, beta, and earning per share of the equity risk premium by using SPSS version 21 for Windows. The results showed that the auditor tenure, earnings quality, and earnings per share significantly affect the equity risk premium. But two other variables (leverage and beta) proved no effect on the equity risk premium.
Did COVID-19–Era Tax Incentives Coincide with Changes in Corporate Tax Avoidance? Evidence from Indonesia (2019–2020) Dian Indriana Hapsari; Juli Ratnawati
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.732

Abstract

Indonesia still faces serious challenges related to the low tax ratio due to tax avoidance practices. In 2020, the value of corporate tax avoidance was recorded at Rp 67.6 trillion. This study aims to test whether there is a significant difference between tax avoidance practices before the pandemic (2019) and during the pandemic (2020). The research method uses a quantitative approach with purposive sampling techniques. Data is obtained from the company's financial statements listed on the Indonesia Stock Exchange (IDX). The study population consisted of 206 companies, with 91 companies meeting the criteria as samples. Data analysis was carried out using a paired sample t-test with tax avoidance variables in 2019 and 2020. The results of the study show that there are significant differences in tax avoidance practices before and during the pandemic. These findings indicate that the crisis conditions caused by the COVID-19 pandemic are affecting companies' strategies in managing tax liabilities, including the tendency to increase tax avoidance practices. This research contributes to the development of fiscal policy by emphasizing the importance of stricter supervision and regulation to minimize tax avoidance practices, especially in economic crisis situations.  
Sosialisasi Standar Akuntansi Keuangan Entitas Privat (SAK EP) untuk Meningkatkan Pengetahuan Calon Akuntan Mahasiswa STIE Semarang Ratna Herawati; Agung Prajanto; Dian Indriana Hapsari
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3427

Abstract

Financial Accounting Standards (SAK) in Indonesia continuously evolve in step with developments in the business world, the global economy, and international accounting standards. The Financial Accounting Standard for Private Entities (SAK EP) was ratified by the Financial Accounting Standards Board (DSAK) to replace the Financial Accounting Standard for Entities Without Public Accountability (SAK ETAP) as part of the evolution of financial accounting standards. Aspiring accountants—such as accounting students preparing to become entry-level auditors—need to understand SAK EP, as it serves as a primary guideline for conducting evaluations. A community service team from the Faculty of Economics and Business at Dian Nuswantoro University conducted an outreach program to introduce this new standard to aspiring auditors—specifically students from STIE Semarang—aiming to provide them with an overview of SAK EP. The material was presented using a combination of lectures, Q&A sessions, and discussions. Participants engaged well with the program, demonstrating enthusiasm and a positive response. The increased understanding of SAK EP among the STIE Semarang students indicates that the program successfully achieved its objectives, and it is hoped that similar initiatives will continue in the future.
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 Amalia Nur Chasanah Amanatur, Ayu Ananta Budhi Danurdara Anna Sumaryati Aprih Santoso Ardiani Ika Sulistyawati Chuang, Ya-Hsueh 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 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 Vincent Didiek Wiet Aryanto Wahyu Mulyono , Ibnu Utomo Wati, Rizka Ratna Widya Anggraini Widyatmoko , Karis Widyatmoko Karis Wikan Isthika Yerisma Welly Yohan Wismantoro Yulianto Yulianto Yunus Harjito, Yunus Yustinus Joko D. N. Yustinus Joko D. N., Yustinus Joko