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All Journal Abdimasku : Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Arditya Dian Andika
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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Reaksi Pasar Saham Terhadap Peresmian Danantara pada Himpunan Bank Negara Arga Maulana; Ngurah Pandji Mertha Agung Durya; Ririh Dian Pratiwi; Arditya Dian Andika
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1033

Abstract

Penelitian ini menganalisis reaksi pasar saham bank BUMN (HIMBARA) terhadap peresmian Danantara menggunakan studi peristiwa dan Paired Sample T-Test untuk menguji perbedaan harga saham dan cumulative abnormal return. Hasil menunjukkan reaksi pasar yang dinamis, negatif dalam jangka pendek dengan penurunan harga signifikan pada jendela 5 hari, namun berbalik positif dalam jangka panjang melalui CAR signifikan pada jendela 30 hari. Temuan ini mengindikasikan efisiensi pasar bentuk setengah kuat, di mana investor memerlukan waktu untuk menyerap informasi kebijakan yang kompleks. Hal ini menekankan pentingnya komunikasi pemerintah dalam mengelola ekspektasi pasar.
Green Accounting: Peningkatan Environmental Performance Studi Kasus Perusahaan Semen, Energi, dan Tambang Muhammad Fietra Winandha; Arditya Dian Andika; Enny Susilowati M; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9433

Abstract

Companies in the sectors of cement, energy, and mining engage in the extraction of raw materials, their subsequent processing into finished products, and the distribution or delivery of these goods. These raw materials are derived from natural resources and are essential in the production of a variety of materials. The manufacturing process produces a considerable volume of waste, which consequently affects the environment. This study aims to explore the effects of renewable energy, recycled waste, and environmental costs on environmental performance, both individually and collectively, while also evaluating these effects through experimental analysis. This study will employ a quantitative methodology, concentrating on specific sustainability reports from firms within the cement, energy, and mining sectors that are listed on the Indonesia Stock Exchange between the years 2020 and 2024. Utilizing a purposive sampling technique, this research has yielded a total of 60 data sets. The objective of this analysis is to address the research hypothesis through the application of structural equation modeling. The findings of the study demonstrate that, to a certain degree, only renewable energy possesses the capability to impact environmental performance, whereas factors such as recycled waste and environmental costs do not exert influence. It is important to acknowledge that when evaluating their cumulative effects, all methods of green accounting can alter environmental performance. Additionally, this research indicates that the evolving framework of green accounting emphasizes accounting practices associated with transactions, events, financial entities, and social and environmental processes. In light of these findings, green accounting is defined as the practice of recognizing, quantifying, documenting, reporting, and disclosing the integration of an organization’s accounting activities with its environmental performance into a unified figure, which stakeholders then utilize to inform both economic and non-economic decisions.
Edukasi Pengelolaan Laporan Administrasi Pada Klinik Utama Sari Medika Berbasis Query Aries Setiawan; Dian Prawitasari; Imam Nuryanto; Karmila Karmila; Raden Ayu Aminah Rizkia Puspita Sari; Arditya Dian Andika; Karis Widyatmoko; Juli Ratnawati; Adi Prihandono; Ida Farida
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3238

Abstract

Semakin bertambahnya waktu dan aktivitas rawat pasien maka semakin menambah baris penyimpanan data, ratusan sampai dengan ribuan baris data. Klinik ini sudah menggunakan komputerasi data pendataan dan tranksaksi kegiatan klinik, namun masih terdapat kelemahan, diantara kelemahannya yaitu laporan yang disedikan masih terbatas, belum ada pengelompokan data berdasarkan batasan tertentu. Tujuan dari program kemitraan masyarakat ini adalah untuk memberikan edukasi kepada staf klinik tentang pemanfaatan query sebagai salah satu fasilitas untuk memudahkan pencarian data meupun pengelompokan data administrasi.  Hasil edukasi pengelolaan administrasi klinik berbasis query pada google sheet memberikan hasil yang cenderung meningkat dari sebelum adanya edukasi yaitu dengan rata-rata penguasaan 94,1 % sehingga pihak klinik perlu menerapkan dalam proses pengelolaan lapoan administrasinya.
Pembelajaran Penilaian Kinerja Staf Perawat Klinik Utama Sari Medika Aries Setiawan; Dian Prawitasari; Ngurah Pandji Mertha Agung Durya; Jaka Prasetya; Suryanti Suryanti; Andi Hallang Lewa; Budi Widjajanto; Arditya Dian Andika; Lely Kusumaningrum; Ida Farida
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3255

Abstract

Staf perawat sebagai salah satu profesi yang mulia dan penting maka Klinik Utama Sari Medika setiap periode tertentu perlu melakukan  penilaian dan evaluasi kinerja. Penilaian dilakukan agar dihasilkan layanan yang obyektif serta profesional. Selama ini belum ada penilaian secara terukur yang dilakukan oleh Klinik Utama Sari Medika, sehingga pihak manajemen klinik menginginkan adanya penilaian yang berbasis obyektifitas melalui program kemitraan yang bertujuan memberikan penilaian yang berbasis obyektifitas untuk meningkatkan kinerja para staf perawat yang ada pada klinik untuk selanjutnya tercipta kepuasan layanan bagi para pasien. Metode penilaiaan kinerja menggunakan simple additive weighting, dengan hasil akhir pelatihan diperoleh peningkatan sebesar 94,5% sehingga staf perawat perlu sering mendapatkan kegiatan pelatihan seperti ini
Audit Disfungsional, Kompetensi, dan Independensi: Determinan Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Kota Semarang Cherly Ayu Anggeraini; Arditya Dian Andika; Enny Susilowati Mardjono; Ngurah Pandji
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 7 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i7.12173

Abstract

This study aims to examine the influence of dysfunctional audits, competence, and independence on audit quality among external auditors at a Public Accounting Firm (KAP) in Semarang City. The approach used is quantitative, with a survey method distributed through questionnaires to respondents selected using purposive sampling techniques. Data analysis was performed using multiple linear regression with SPSS. The results indicate that dysfunctional audits have a negative and significant effect on audit quality, while competence and independence have a positive and significant effect. Simultaneously, these three variables are also proven to have a significant effect on audit quality. These findings confirm that audit quality is influenced by behavioral factors, professional abilities, and the auditor's independence attitude.
Co-Authors Andi Hallang Lewa Arga Maulana Aries Setiawan Budi Widjajanto Cherly Ayu Anggeraini Dian Prawitasari Enny Susilowati Mardjono Hermawan Triono Ida Farida Imam Nuryanto Jaka Prasetya Juli Ratnawati Karmila Karmila Lely Kusumaningrum Muhammad Fietra Winandha Ngurah Pandji Ngurah Pandji Mertha Agung Durya Prihandono, Adi Raden Ayu Aminah Rizkia Puspita Sari Ririh Dian Pratiwi Suryanti Suryanti Widyatmoko Karis