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All Journal Proceeding Of The International Seminar and Conference 2015 The Accounting Journal of Binaniaga SOLUSI Abdimasku : Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI DAN BISNIS
Janie, Dyah N. A.
Universitas Muhammadiyah Semarang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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A Model of Technology Acceptance and Usage: Case of Ribbon Embroidery SMEs in Indonesia Rosyati Rosyati; Dyah N.A. Janie; Dwi W.P.S. Nugroho
Proceeding Of The International Seminar and Conference on Global Issues 2016: The 2nd Annual International Seminar and Conference on Global Issues 2016 (ISCoGI 2016)
Publisher : Proceeding Of The International Seminar and Conference on Global Issues

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With the problem of the management and accounting information systems, this study is intended to test the model the use of technology/information systems in Ribbon Embroidery SMEs in Semarang. Several previous studies have been done using a model of the use of technology/information systems, but only partial and not comprehensive. SMEs are in need of a lot of help. This study was able to collect data obtained from 49 respondents are owners, managers and employees of the accounting department or technology/information systems. The results of this study have not been able to prove the effect of performance expectations, business expectations, social factors, facilitating conditions on the behavioral intentions in using technology/information systems. In addition, this research has not succeeded in proving that age moderates the influence of social factors and facilitating conditions on behavioral intentions and the usage of technology/information systems. Experience also has not been proven moderating influence of the business expectations on behavioral intentions. However, self-efficacy and facilitating conditions to significantly affect the behavioral intentions and the usage of technology/information systems. The gender variable was proven to have moderating effect on the influence of performance expectations on behavioral intentions. Experience was proven to have moderating effects on the influence of facilitation conditions on the use of technology/information systems. Keywords: behavioral intentions, usage, information technology, accounting information system.
The Financial Ratios Impact on Earnings Growth of The Consumer Goods Companies Listed on IDX in 2015-2020 Dyah Nirmala Arum Janie; Rosyati Rosyati
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.490

Abstract

Abstracts. This study examines the effect of financial ratios on the earnings growth of manufacturing companies in the consumer goods industry sector. The analysis was carried out using multiple linear regression using the SPSS 23 program. The company sample data was 102 out of 17 companies in the consumer goods industrial manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The results of the research that the Current Ratio has a negative and insignificant effect on earnings growth, Net Profit Margin has a positive and significant effect on earnings growth, Total Assets Turnover has a negative and insignificant effect on earnings growth. This study uses earnings growth as the dependent variable, with Current Ratio, Net Profit Margin, Total Assets Turnover as independent variables. It is hoped that future research will test by adding other variables that affect earnings growth.Keywords: Earnings Growth, Current Ratio, Net Profit Margin, Total Assets Turnover.
PERBEDAAN PENGGUNAAN DISCRIMINANT FUNCTION DENGAN MULTIVARIATE ANALYSIS OF VARIANCE (MANOVA) DAN PENERAPANNYA DALAM LLMU EKONOMI Dyah Nirmala Arum Janie
Solusi Vol 9, No 1 (2010)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v9i1.1970

Abstract

Analisis fungsi diskriminan, kadang disebut juga analisis diskriminan, digunakan untuk mengklasifikasi permasalahan ke dalam nilai-nilai variabel dependen kategorikal, biasanya berbentuk dikotomi. Jika analisis fungsi diskriminan efektif untuk suatu himpunan data, tabel klasifikasi estimasi yang tepat dan tidak tepat akan menghasilkan persentasi ketepatan yang tinggi.Model diskriminan memiliki beberapa asumsi yang mendasari;1. Prediktor tidak berkorelasi signfikan satu dengan yang lainnya.2. Rata-rata dan varian untuk masing-masing prediktor yang digunakan juga tidak berkorelasi3. Korelasi antara dua prediktor konstan antar kelompok4. Nilai masing-masing prediktor memiliki distribusi normal
INVESTIGASI TERHADAP LAMANYA PENYELESAIAN AUDIT: BUKTI EMPIRIS DARI PERUSAHAAN-PERUSAHAAN PUBLIK DI BEI Rifki Dahlan; Dyah N A Janie
Solusi Vol 9, No 4 (2010)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v9i4.1993

Abstract

This research investigates on audit delay factors. Audit delay is important issue for its ability to affect the timeliness of accounting information release. There are eight factors used in this research: company size (using market value I market capitalization as its proxy}, level of company profitability, auditor's opinion, industry classification, company that announced loss, accountant firm size, multinational company, number ofyears company has been a client of public accountant firm. There are 288 manufacturing and banking/financial public companies listed in Indonesia Stock Exchange (IDX)selected using (purposive) judgment sampling method for period 2007-2009, using multiple regression analysis in this study. The result shows that audit delay is irfluenced by company size and industry classification. This evidence suggest that only two of eight factors wich are significantly influencing audit delay. Further analysis also reveals that several studies using larger sample result in more significant variables, while others using smaller sample result in less significant variables.Keywords: audit delay, company size, market value (market capitalization}, level of company profitability, auditor's opinion, industry classification, company that announced loss, accountant firm size, multinational company, number of years company has been a client of public accountant firm. 
Pendampingan Pengolahan Keripik Jamur di UKM Jamur Tiram, Desa Bengle, Kabupaten Boyolali Fatmasari Sukesti; Dyah Nirmala Arum Janie; Nurcahyono Nurcahyono; Nur Khatik; Erma Handarsari; Ida Kristiana; Bana Ahmad Gautama
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2023): Mei 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v6i2.1262

Abstract

UKM Kelompok Tani jamur tiram "Moro Tresno" di dukuh Pendem, RT 01 RW 01, desa Bengle, Kecamatan Wonosamodro berdiri sejak tahun 2018. Usaha yang dilakukan UKM jamur tiram ini berkembang dengan baik. Panen jamur berlangsung 2-3 bulan setiap harinya. Dan hasil panen dijual segar kepada pengepul dan setor ke penjual sayuran. Untuk itu agar dapat memberikan nilai tambah, UKM ini berkeinginan untuk menjual produk pangan yang siap dikonsumsi seperti keripik jamur sehingga bisa meningkatkan nilai jual produk dan meningkatkan kesejahteraan petani. Pada kegiatan pengabdian ini, tim pengabdi akan memberikan penyuluhan, dan pendampingan pada pengolahan jamur tiram menjadi produk keripik jamur, kemudian memberikan penyuluhan tentang manajemen produksi, manajemen keuangan dan manajemen pemasaran. Selain itu tim pengabdi memberikan bantuan peralatan spiner untuk peniris minyak keripik jamur.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA Ida Kristiana; Nova Isnadia; Dyah Nirmala Arum Janie
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1026

Abstract

This study empirically investigates the relationship between profit growth and liquidity, solvency, activity, and profitability using business size as a moderating variable. Food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023 are the study's subjects; 24 companies, or 120 samples, were chosen for the study using the purposive sampling method in accordance with predefined criteria; Moderated Regression Analysis (MRA) was used to analyze the data in order to determine the effect of moderation on the company size variable. The Indonesia Stock Exchange's official website, www.idx.co.id, provided the study's data. Profit growth is positively and significantly impacted by liquidity, solvency, activity, and profitability, according to the study, and the relationship between these elements and profit growth is moderated by the size of the business.
Co-Authors Bana Ahmad Gautama Dwi W.P.S. Nugroho erma handarsari Fatmasari Sukesti Ida Kristiana Nova Isnadia Nur Khatik Nurcahyono Nurcahyono Rifki Dahlan Rosyati - Rosyati Rosyati