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All Journal JAZ: Jurnal Akuntansi Unihaz juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Dharma Ekonomi Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Ilmiah Nusantara Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Brilliant International Journal of Management and Tourism
Dika Puspitaningrum
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analyzing the Determinants of Audit Report Lag: The Role of Earning Volatility, Audit Quality, and Auditor Industry Specialization Dika Puspitaningrum
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 1 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i1.465

Abstract

This study examines the factors influencing audit report lag (ARL), focusing on the impact of earning volatility (EV), audit quality (KA), and the moderating role of auditor industry specialization. Using secondary data from non-consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, 52 observations were selected through purposive sampling. Results show that EV negatively and significantly affects ARL (coefficient = -12.641, p = 0.043), while KA has no significant effect (coefficient = -6.102, p = 0.7350). Additionally, auditor industry specialization does not moderate the relationships between EV and ARL (coefficient = 5.623, p = 0.520) or KA and ARL (coefficient = 4.677, p = 0.876). These findings highlight the importance of earnings volatility in reducing ARL and suggest that audit quality and auditor specialization play limited roles. The study provides insights for improving financial reporting timeliness and recommends future research to expand sample coverage and refine measurement proxies.
Pendampingan Implementasi Software Akuntansi ESB pada UMKM Minoa Coffee and Eatery, Boyolali Puspitaningrum, Dika
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 4 No 1 (2025): Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v4i1.161

Abstract

Kegiatan pengabdian ini bertujuan untuk membantu proses transformasi pencatatan keuangan manual menuju digital pada UMKM sektor makanan dan minuman (F&B), khususnya Minoa Coffee and Eatery Cengklik. Tujuan utama pengabdian adalah meningkatkan efisiensi pengelolaan keuangan dan memperkuat kapasitas internal usaha melalui penerapan sistem akuntansiberbasis software. Metode yang digunakan adalah pendekatan community-based empowerment dengan teknik participatory action research, yang melibatkan pemilik dan staf UMKM secara aktif dalam seluruh tahapan implementasi. Proses pendampinganmeliputi observasi kebutuhan, pemilihan software ESB, pelatihan penggunaan sistem, serta evaluasi hasil penggunaan secara langsung di lapangan. Temuan utama dari kegiatan ini menunjukkan adanya perubahan signifikan dalam perilaku pencatatan keuangan mitra, dari yang semula manual dan tidak terstruktur, menjadi lebih sistematis dan berbasis data. UMKM mitra berhasil mengelola transaksi harian, persediaan, dan laporan keuangan secara lebih akurat melalui sistem digital. Kesimpulannya, implementasi software ESB memberikan dampak positif terhadap efisiensi dan transparansi usaha, serta membuka peluang replikasi di UMKM lain dengan pendekatan pelatihan yang tepat. Pendekatan ini mendukung keberlanjutan digitalisasi UMKM melalui pemberdayaan internal yang kontekstual.
PENGARUH PENGGUNAAN AI DALAM EFISIENSI PENGAMBILAN KEPUTUSAN MANAJEMEN Puspitaningrum, Dika
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ry1vhw68

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Artificial Intelligence (AI) terhadap kualitas pengambilan keputusan manajerial pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner dan wawancara terhadap 15 responden dari beberapa perusahaan UMKM. Analisis data dilakukan dengan metode regresi linier sederhana untuk mengetahui hubungan antara variabel penggunaan AI dan kualitas keputusan manajemen. Hasil penelitian menunjukkan bahwa terdapat hubungan positif namun sangat lemah antara penggunaan AI dan pengambilan keputusan, dengan koefisien korelasi sebesar 0,114 dan nilai p sebesar 0,685 yang menunjukkan hubungan tersebut tidak signifikan secara statistik. Temuan ini menunjukkan bahwa meskipun AI memiliki potensi besar untuk mendukung proses manajerial, penggunaannya pada UMKM masih belum optimal. Penelitian ini memberikan kontribusi awal bagi pengembangan strategi implementasi AI yang lebih efektif dalam pengambilan keputusan manajemen.
Bankruptcy Prediction of E-Commerce Companies on IDX Using Altman Z-Score, Springate, and Zmijewski Yuantomi Rohmat Udin; Dika Puspitaningrum
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.5440

Abstract

The growth of Indonesia’s e-commerce sector has been accompanied by significant challenges related to financial sustainability. Despite rapid expansion, several technology-based companies in the e-commerce subsector have recorded persistent losses, raising concerns about bankruptcy risks. This study aims to assess the probability of bankruptcy among e-commerce technology companies listed on the Indonesia Stock Exchange (IDX) by applying three analytical models: Altman Z-Score, Springate, and Zmijewski. The research employs a descriptive quantitative approach using documentation analysis of published financial statements. Findings reveal that each model produces varying levels of sensitivity in identifying financial distress. The Altman Z-Score and Zmijewski models emphasize capital structure and liquidity aspects, making them more effective in capturing solvency-related issues. In contrast, the Springate model prioritizes operational efficiency, offering a different perspective in evaluating financial performance. The analysis indicates that PT Goto Gojek Tokopedia Tbk and PT Global Niaga Tbk are consistently categorized within the bankruptcy zone across most models, while PT Bukalapak.com Tbk presents fluctuating outcomes depending on the model applied. These results highlight the importance of employing multiple predictive tools to strengthen the accuracy of bankruptcy assessments. The combined use of the three models serves as an early warning mechanism that provides valuable insights for both corporate management and external stakeholders. Furthermore, the study underscores the role of bankruptcy prediction in testing the going concern assumption, thereby assisting decision-makers in formulating preventive strategies and risk management policies to safeguard financial stability within Indonesia’s e-commerce sector.
Pengaruh Konsistensi Cita Rasa Dan Kualitas Produk Terhadap Kepuasan Konsumen Pada Kacang Telor Tugu Lilin Penumping Tania Oktavia Kristanto; Dika Puspitaningrum
JURNAL ILMIAH NUSANTARA Vol. 2 No. 6 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i6.6775

Abstract

This research aims to study and analyze the impact of taste consistency and product quality on the level of customer satisfaction with the product Kacang Telor Tugu Lilin Penumping, amid the significant growth of the snack industry sector in Indonesia. The research background emphasizes the importance of these components in shaping consumer behavior, where product quality and taste consistency often serve as key determinants in the food industry. Thus, this research helps us understand how customer satisfaction correlates with product quality. The method applied is a descriptive quantitative approach, with the population covering all consumers of the product. Data collection techniques were conducted through questionnaires that successfully gathered 98 respondents. Data analysis includes instrument tests (validity and reliability), classical assumption tests (such as normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, and hypothesis testing to examine the influence of independent variables. The research results indicate that taste consistency does not have a significant influence on consumer satisfaction, whereas product quality exhibits a clear and meaningful positive relationship. The implications of these findings are that producers need to prioritize improving product quality to enhance customer satisfaction levels, strengthen brand loyalty, and expand market share.
EKSPLORASI STRATEGI DIGITAL MARKETING USAHA SEBLAK PRASMANAN MELALUI SHOPEEFOOD DI ERA DIGITAL Nabila Hemalia Putri; Dika Puspitaningrum
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/c17y6s63

Abstract

Pemasaran digital telah menjadi strategi penting bagi MSMEs, khususnya startup kuliner, untuk memperluas jangkauan pasar dan mempertahankan daya saing di era digital. Seblak Prasmanan, sebuah startup kuliner di Indonesia, memanfaatkan ShopeeFood sebagai platform digital utama untuk mempromosikan produk dan membangun interaksi dengan pelanggan. Penelitian ini bertujuan untuk mengeksplorasi strategi pemasaran digital yang diterapkan oleh Seblak Bandung Prasmanan serta menilai efektivitasnya berdasarkan keterlibatan pelanggan dan umpan balik operasional. Penelitian menggunakan pendekatan studi kasus kualitatif dengan pengumpulan data melalui wawancara semi-terstruktur, observasi langsung, dan analisis dokumentasi terkait. Hasil penelitian menunjukkan bahwa strategi utama yang diterapkan mencakup kampanye promosi, posting konten rutin di media sosial, interaksi aktif dengan pelanggan, serta partisipasi dalam program ShopeeFood. Strategi-strategi tersebut terbukti meningkatkan visibilitas merek, menarik lebih banyak pesanan, dan mempermudah komunikasi dengan pelanggan. Penelitian ini menekankan pentingnya pendekatan pemasaran digital yang sederhana, hemat biaya, dan sesuai dengan kapasitas MSMEs, memberikan wawasan praktis bagi bisnis serupa yang ingin memperkuat kehadiran digital mereka.
Analisis Perbandingan Efektivitas QRIS dengan Metode Pembayaran Digital Lainnya pada Generasi Muda di Kota Surakarta terhadap Minat Pengguna Pembayaran Digital Rhevan Bardiaman; Dika Puspitaningrum
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i6.7026

Abstract

This study aims to analyze the effectiveness of QRIS compared to other digital payment methods among young people in Surakarta City in terms of their interest in digital payments, by applying the Technology Acceptance Model, Unified Theory of Acceptance and Use of Technology 2, and Innovation Diffusion Theory frameworks. The study uses a quantitative approach, involving a sample of 125 young people who use digital payments in Surakarta City. Information was obtained through questionnaires and processed using multiple linear regression analysis. The research findings reveal that all independent variables were found to significantly influence the interest of digital payment users. However, comparatively, other digital payment methods (X2) were found to have a slightly stronger influence than QRIS (X1).
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PADA UMKM MINIMARKET (STUDI KASUS MINIMARKET WALISONGO MART PONPES WALISONGO SUNGKUL PLUMBUNGAN KARANGMALANG KABUPATEN SRAGEN) Ravita Dewi; Dika Puspitaningrum
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/wesy9z09

Abstract

Penelitian ini bertujuan untuk menganalisis proses penyusunan laporan keuangan pada UMKM ritel berbasis pesantren dengan studi kasus Minimarket Walisongo Mart di Pondok Pesantren Walisongo, Sragen. Latar belakang penelitian ini didasari oleh pentingnya penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) sebagai pedoman penyusunan laporan keuangan yang akurat dan transparan bagi UMKM. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus melalui observasi, dokumentasi, dan analisis deskriptif terhadap laporan keuangan periode 2024-2025. Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan Minimarket Walisongo Mart telah dilakukan secara sistematis dan hampir sesuai dengan SAK EMKM, meskipun masih terdapat keterbatasan sumber daya manusia dalam penerapan prinsip akuntansi formal. Laporan keuangan yang dihasilkan mencerminkan efisiensi operasional, kepatuhan terhadap nilai ekonomi syariah melalui pengelolaan zakat dan dana sosial, serta menunjukkan stabilitas kinerja keuangan tahunan. Penelitian ini memberikan kontribusi empiris bagi pengembangan praktik akuntansi pada UMKM berbasis pesantren dan memperkuat peran akuntansi sebagai instrumen edukatif dan manajerial dalam membangun transparansi dan akuntabilitas keuangan sektor ritel keagamaan
Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi Lulu Devina Kalila; Dika Puspitaningrum
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.352

Abstract

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.
Analisis Sistem Manajemen Inventori Material Konstruksi Berbasis Cloud dan Real-Time Yuantomi Rohmat Udin; Dika Puspitaningrum
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 2 (2025): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i2.228

Abstract

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.
Co-Authors Guva Tirta Aji Lulu Devina Kalila Nabila Hemalia Putri Pramita Wandan Sari Ravita Dewi Rhevan Bardiaman Tania Oktavia Kristanto Yuantomi Rohmat Udin