Article Per Year (5 Year)
p-Index From 2020 - 2025
3.859
P-Index
This Author published in this journals
All Journal Accounting IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Prima Ekonomika : Jurnal Ekonomi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnisman : Riset Bisnis dan Manajemen Solusi: Jurnal Kajian Ekonomi dan Bisnis International Journal of Business, Law, and Education Malcom: Indonesian Journal of Machine Learning and Computer Science The Es Economics and Entrepreneurship Apollo: Journal of Tourism and Business West Science Journal Economic and Entrepreneurship The Eastasouth Journal of Social Science and Humanities Prosiding Seminar Nasional Unimus SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Prosiding SeNTIK STI&K
Dhiana Ekowati
Universitas Nusa Megarkencana
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
CALCULATION OF TAX REDUCTION THROUGH MANIPULATION DEPRECIATION IMPACT ON CASH FLOW OPERATING ACTIVITIES Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This research focused on companies that reported the smallest annual profit or annual earnings changes called Suspect firm-years. In this study the authors could not find any empirical evidence showing the existence of manipulation in the calculation of depreciation of the effort made by management, in their own company respectively. The process of manipulation that is intended to reduce the debt burden of corporate taxes also do not have a significant impact on the consolidated cash flow on operasi. Depresiation activity is one way to reduce the tax burden on companies included Suspect firm-years. In this study the authors used multiple regression analysis, with three dependent variable and six independent variables, but still not proven to happen any efforts to reduce taxes by manipulating depreciation calculations made by the managers of this study do not occur company. In significant relationship between effort with tax reduction in operating cash flow, although there has been manipulation in the calculation of depreciation. Keyword : Tax, Manipulation, Depresiation, Cash Flow, Suspect firm-years, Regretion
ANALYSIS OF ACCOUNTING SALES SYSTEM ON CV. DUTA JAVA TEA INDUSTRI (TEH 2TANG), TEGAL Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The purpose of this study was to determine the accounting system cash sales that happened on the CV. Ambassador Java Tea Industry (2 Tang Tea). The problem in this study were (1) how the implementation of Accounting System Sales in the Company CV. Ambassador Java Tea Industry, (2) Is Sales Accounting System which was held on CV. Ambassador Java Tea Industry has been able to present the required information management company, (3) Does the Internal Control System has been implemented by the Company CV. Ambassador Java Tea Industry in the implementation of Sales Accounting System perusahaan.Metode and type of data used in the collection of data that is kind of secondary data consist of documentation methods and methods of basic theory. Technique or method of sampling in this study is a joint CV. Ambassador Java Tea Industry with over 1-month observation period starting December 1, December 25, 2008. While the data analysis techniques used include (1) descriptive: company profile, sales accounting system, accounting procedures in the testing system in CV sales tunai.Hasil. Ambassador Java Tea Industry show that has been operating efficiently. This can be seen from cash sales report showing the number of orders or an increase in demand by consumers. Keyword : Accounting, Sales, Tea
Corporate Financial Performance Analysis Multifinance Post-Economic Crisis Year 2004 2008 Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This study aims to analyze the financial statements of financial performance, particularly finance companies / multi listed listed on the Indonesia Stock Exchange (IDX) and registered at the Indonesian Financial Services Association (IFSA). Time study conducted in March until June 2009. The first analysis tool which uses financial ratios of a general nature that is using liquidity ratios, solvency ratios, profitability ratios, activity ratios, while the second analysis tool that uses Z-Score Formula. In the analysis of this data is not all financial ratios we calculate. Results of analysis seen from the level of liquidity it can be said that the current financing perusahaa ratio is good, it would be better if the finance company reviewing the performance of previous keuagan whether the company has particularly assets sufficient to ensure future debt before taking keputusahan for debt or issue new shares; In view of both its solvency level dept and dept to equity ratio, the ratio is good, because of the large percentage of the total debt below 50% means that the average company’s total assets be financed by debt below 50% so it is likely to settle the obligation can be paid on time ; In view of the activity level can be said about either means total assets turnover is very slow to increase sales and generate profits; In view of the level of profitability is very good where the average finance company had net income above 20% even have company financing that could increase the net profit margin ratio of 100% of PT Buana Finance in 2007. The second analysis results show the company’s financial soundness is almost the average value is above the standard value of Z-Score is > 2.60, this shows that the company has good financial performance so the impact on public confidence to invest in companies. Keyword: Finance, Multifinance, Economic Crisis
Foreign Investment Attraction in Yogyakarta: Gempa Bumi 27 Mei 2006 Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This study aims to identify the variables inhibitors and attraction of foreign investors in investing in Yogyakarta. In addition, also observed how much influence the perspective of foreign investors towards the Yogyakarta earthquake-prone. This research was conducted in the Yogyakarta area on May October 2009. The analytical tool used is the method of Analytical Hierarchy Process (AHP) and regression analysis. AHP results found that the factors that the main attraction of foreign investment in Yogyakarta is the cultural factor and tourism, with the weight (20.4): The results found that the factors of culture and tourism became the main consideration for foreign investors wishing to invest in Yogyakarta, by weight 20.4%. The second factor that affects the attraction of foreign investment in Yogyakarta is the institutional factor with a weight factor of 20.2% followed by social security politics by weight 17.1%, with a weighting factor of 13.3% of infrastructure, regional economic factors by weight 12.5% , weighting factor of employment with 9.3%, and the factors that have the lowest weight is the geographic location and potential for disaster with a weighting of 7.2%. Through regression found that the geographical factor and the potential for disaster in a negative effect on foreign investment attraction with a coefficient of 0.281. Keywords: Attraction of Foreign Investment, investor perceptions, Earthquake, Analytical Hierarchy Process, Regression Test-MWD.
STUDY OF PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE IN ACCORDANCE WITH GOVERNMENT REGULATION NUMBER 24 YEAR 2005 ON SAP (Case Study In Solok City Government) Darmadi, Cherie; Isafaatun, SE., MM, Eliya; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

To achieve a transparent and accountable governance in accordance with the principles of good governance in the management of state finances, the government issued a three-pack of Law in the financial sector that is the Act No. 17 year 2003 on State Finance, Law No. 1 of 2004 on State Treasury and the Law No. 15 year 2004 concerning the Management Audit and State Financial Responsibility, and the issuance of Law no. 32 of 2004 on Regional Governance and Law No. 33 of 2004 on Financial Balance between Central Government and Local Government which affects the entire system of financial management. Law has been expressly mandated that within the framework of the state financial accountability, financial reports should be presented by the government based on the Government Accounting Standards. Realization of Consolidated Budget and Balance Sheet by the City of Solok during the Year 2005 and 2006 are still based on Kepmendagri No. 29 year 2002, while SAP was implemented in the presentation of Budget Realization Report and Balance Sheet in 2007 and 2008. This demonstrates the Government of the City of Solok not ready to comply with PP. 24 of 2005 that the financial statements shall be prepared and presented by SAP. Form of the Balance Sheet before the appropriate SAP simpler, whereas according to SAP after more detailed description. For example look at the Current Assets, Long-Term Investment, Other Assets, Liabilities Short- Term, Long Term Liabilities and Equity Funds, except for Fixed Assets. But the Budget Realization Report after appropriate SAP more concise than before according to the SAP due to several differences in the classification, eg based revenue source (PAD, Revenue Transfers, and Other Income sah) and expenditure by type of expenditure (Operating Expenditure, Capital Expenditure, Expenditure Profit Sharing and Financial Aid, and Unexpected Expenditures). Solok City´s financial condition can be seen from the growth and contribution of PAD, Revenue Sharing and Other Revenue Authorized to budget. Constraints faced by the Government of theCity of Solok in the SAP implementation of acquisition pricing for fixed assets is still problematic because of insufficient availability of proof of ownership and does not know the exact date of purchase on the old assets of the City Government, the basis for determining the allocation of capital expenditure on each SKPD until now there has been clear, the availability of HR staff accounting educational backgrounds that are still low, and the attention of regional governments more focused on political issues that successful direct elections. Keywords : financial statements, government regulation number 24 year 2005, SAP
EFFECT OF MARKET SHARE, LEVERAGE RATIO, AND CAPITAL INTENSITY RATIO ON PROFITABILITY IN MANUFACTURING COMPANY INDONESIA STOCK EXCHANGE Kuncoro, Danu; one, Drs. Supardi, MM.; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The stock market is the investment vehicle for those who have surplus funds. Community to invest in the stock market with the aim of generating earnings or return on investment. Investment can be defined as an activity to place funds in one or more assets for a certain period in the hope to earn income and / or increase in value of investment. Purchase of shares in a company through capital market is one of the alternative forms of investment that many do when ini.Profitabilitas also be used to measure the company´s position in the competitive high industri.Semakin reflects the higher profitability of firms in the competitive market forces. In this regard, it should improve the profitability of such companies make a positive issue, improved management companies, so investors interested in investing in order to increase the capital and in turn has implications for corporate profitability naikknya. For investors, relating to market share, leverage ratio, the ratio of capital intensity, profitability can be used as a basis for making investment decisions because this ratio measures the company´s ability to produce levels of return on the investment made by the company. Keywords : market share, leverage ratio, the ratio of capital intensity, profitability
ANALYSIS OF ACCOUNTING SYSTEM IN SALES CV. DUTA JAVA TEA INDUSTRI (Tea 2Tang) TEGAL One, Wahyuni; Isafaatun, SE., MM, Eliya; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The purpose of this study was to determine the accounting system cash sales that happened on the CV. Duta Java Tea Industri (2 Tang Tea). The problem in this research is "(1) how the implementation of Accounting System Sales in the Company CV. Duta Java Tea Industri, (2) Is Sales Accounting System which was held on the CV. Duta Java Tea Industri has been able to present the required information management company, (3) Does the Internal Control System has been implemented by the Company CV. Duta Java Tea Industri in the implementation of corporate Sales Accounting System. " The method and type of data used in data collection that is kind of secondary data consist of documentation methods and methods of theoretical basis. Technique or method of sampling in this study is the company CV. Duta Java Tea Industri with over 1-month observation period began on December 1 to December 25, 2008. While the data analysis techniques used include (1) descriptive: company profile, sales accounting system, accounting procedures within the system of cash sales. Test results on the CV. Duta Java Tea Industri show that has been operating efficiently. This can be seen from cash sales report showing the number of orders or an increase in demand by consumers. Keywords: Accounting System, Sales.
ANALISIS PENGUKURAN KUALITAS PELAYANAN KONSUMEN DENGAN METODE SERVQUAL Dhiana Ekowati; Arsyad Fadhlur Rahman
Kajian Ekonomi dan Bisnis Vol. 16 No. 2 (2021)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v16i2.99

Abstract

The hospital is a health institution that is engaged in services. The quality of a service will encourage consumers to form strong bonds with the company. If the service received exceeds consumer expectations, service quality is perceived as ideal quality. Conversely, if the service received is lower than expected, the quality of the service is perceived as poor. Thus, whether the quality of service is good or not depends on the ability of service providers to consistently meet consumer expectations. This study aims to measure the service quality of the Clinical Pathology Laboratory Installation of RSUP Sarjito Yogyakarta using the Servqual Method. The subjects of this study were consumers of the Clinical Pathology Laboratory Installation of the Sarjito Hospital Yogyakarta, while the object of this study was the quality of service for the Clinical Pathology Laboratory Installation of the Sarjito Hospital Yogyakarta. The sample of this research is 99 respondents. The data analysis of this research uses SERVQUAL analysis. The results of this study indicate that the service quality of the Clinical Pathology Laboratory Dr. Sardjito Yogyakarta provides satisfaction to consumers. Keywoard: Quality of Service, SERVQUAL.
ANALISIS BEBAN KERJA DAN KEBUTUHAN TENAGA PRAMUBAKTI DENGAN METODE WORK SAMPLING DAN METODE WORKLOAD INDICATOR STAFF NEEDES Dhiana Ekowati; Isro Subekti
Kajian Ekonomi dan Bisnis Vol. 17 No. 1 (2022)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v17i1.116

Abstract

One of the important components for calculating power requirements is the workload. This means that the determination of power requirements is adjusted to the existing workload. The Workload Indicator Staff Needs (WISN) method is a method for calculating the workforce needs based on the actual workload carried out by the workforce. This study aims to analyze the workload of services using the Work Sampling technique and analyze the needs of service workers using the WISN method. This research was carried out in the Surgery and Anesthesia Room Installation, Dr. Sardjito. This type of research is descriptive qualitative by conducting observations, in-depth interviews and document review. The results showed that the use of time for productive activities was 71.11%, the use of time for non-productive activities was 9.36% and the use of time for personal activities was 19.53%. The results of the calculation of the need for energy using the WISN method show the number of service staff as many as 20 people with a WISN ratio of 0.75. From the results of this study, it is suggested to the management of Dr. Sardjito to consider adding a staff of 5 people according to the existing workload
Analisis Peran Kualitas Produk Dan Visual Identity Terhadap Purchase Intention Produk Teh Dalam Kemasan Sutrisno Sutrisno; Hendy Tannady; Dhiana Ekowati; Ratu Laura M.B.P; Puri Bestari Mardani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1303

Abstract

Penelitian ini bertujuan untuk mengetahui apakah visual identity berpengaruh terhadap keputusan pembelian teh botol Sosro, untukmengetahui apakah kualitas produk berpengaruh terhadap keputusan pembelian teh botol Sosro dan untuk mengetahui variabel manakah yang lebihdominan terhadap keputusan pembelian teh botol Sosro. Peneliti menggunakan metode kuantitatif dan sampel yang digunakan dalam penelitianini berjumlah 164 responden yang merupakan pelanggan yang pernah mengkonsumsi minuman teh botol Sosro. Metode penentuan sampelmenggunakan non probability sampling dengan teknik purposive sampling. Data penelitian dianalisis dengan menggunakan SPSS 22.0. Hasilnyapenelitian diketahui variabel visual identity berpengaruh terhadap variabel keputusan pembelian, variabel kualitas produk berpengaruh terhadapvariabel keputusan  pembelian serta variabel visual identity dan kualitas produk berpengaruh terhadap variabel keputusan pembelian. Kata Kunci :  Visual Identity, Kualitas Produk, Keputusan Pembelian
Co-Authors Abdurrahim Abdurrahim Adit Mohammad Aziz Alvina Nur Istikomah Anis Novianti ARIEF BUDI PRATOMO Arsyad Fadhlur Rahman Asri Ady Bakri Basuki Winarno Budi Harto Cherie Darmadi Conradus Rian Wahyu Aji Febrianto D. Yadi Heryadi Danu Kuncoro Defita Mawar Sari Dhety Chusumastuti Dudi Permana Eliya Isfaatun Eliya Isfaatun Eliya MM SE. Isafaatun Endang Supriatna Febiananda Febiananda Hendy Tannady Husriah I Ketut Suada Isro Subekti Jefriyanto Jefriyanto Judijanto, Loso La Sudarman Luluk Kholisoh Luluk Kholisoh Maria Magdalena PD Maria Magdalena Pur Dwiastuti Masbanyu Priyayi Sunnatullah Masbullah Masbullah MM. Drs. Supardi one MOCHAMMAD SYAFIUDDIN SHOBIRIN Muhammad Ridhwan Muhammad Syafri MURNI SARI Nora Idiawati Nuril Maghfirah Poniasih Lelawatty Prila Noor Adhilla Puri Bestari Mardani Rahma, Filasti Ratu Laura M P B Rianita, Sevi RINI HADIYATI Sabil Mokodenseho Sapta Aji Sri Margiutom Sonny Santosa Sudarnice, Sudarnice Sukmarani, Wendri Susilawati, Rini Taufik Irfanudin Untoro Untoro Wahyuni One Wendri Sukmarani Winanto Nawarcono Winanto Nawarcono Yunarsi, Yunarsi Yuri Murdo