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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi Journal On Teacher Education (Jote) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan
Septiani, Ana
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Peningkatan Pemasaran Produk Kreatif dengan Kemandirian Keuangan Septiani, Ana; Al Amin, Muhammad Ridho; Kurniawan, Angga; Rahayu, Sri Retnaning; Editya, Dimas Bagus; Fuadi, Slamet
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4521

Abstract

The purpose of this activity is to increase financial independence for the majority of residents in Sidodadi Village. The methods applied in this activity are demonstration and direct practice. In this mentoring, there are several activities carried out, namely demonstrations and direct practice on how to make decorative lamps from glass bottles by the presenter, and mentoring in marketing the product. Training is conducted face-to-face and accompanied online. The final session of this activity was filled with material related to the type of activity and provided knowledge and understanding in marketing creative products to increase financial independence. The activities carried out have provided results with indicators that participants understand the empowerment of potential in marketing creative products and managing their own financial independence so that they can innovate the products that will be developed
Pengaruh Audit Commite, Kualitas Audit, dan Whistleblowing System terhadap Tindakan Pencegahan Fraud Fathu Rahmah, Asma Nadia; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11149

Abstract

This research aims to determine the influence of the Audit Committee, audit quality, and whistleblowing system on fraud prevention measures in transportation and logistics companies listed on the Indonesia Stock Exchange. This research method uses a quantitative approach, with the population being transportation and logistics companies listed on the Indonesia Stock Exchange, specifically 37 companies, and a sample of 14 companies × 3 periods. The data analysis technique uses descriptive statistical analysis and multiple regression analysis techniques as the main methods. The analysis process involves classical assumption tests and hypothesis tests. Data were processed using SPSS version 26. The results of this study show that the Audit Committee significantly affects Fraud Prevention, Audit Quality significantly affects Fraud Prevention, the Whistleblowing System significantly affects Fraud Prevention, and the Audit Committee, Audit Quality, and Whistleblowing System simultaneously significantly affect Fraud Prevention.
Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan Aprilia Adriani, Dian; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11154

Abstract

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Yosa Saputri, Apria; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD Pertiwi, Pertiwi; Febri Darmayanti, Elmira; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11166

Abstract

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees
Membangun Wirausaha Kreatif Berbasis Lingkungan: Pelatihan Recycle Botol Kaca untuk Kelompok Dasawisma ES, Yeni Rahmawati; Agustina, Rina; Septiani, Ana; Dewi, Tiara Anggia
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4637

Abstract

Kelompok Dasawisma merupakan komunitas masyarakat yang memiliki peran penting dalam pemberdayaan perempuan dan pelestarian lingkungan di tingkat lokal. Namun, rendahnya akses terhadap pelatihan dan teknologi pengelolaan limbah, khususnya botol kaca, menjadi tantangan tersendiri. Padahal, limbah botol kaca memiliki potensi untuk diolah menjadi produk bernilai ekonomi tinggi. Berdasarkan survei awal di Desa Sidodadi Dusun IV, ditemukan bahwa limbah botol kaca belum dimanfaatkan secara optimal oleh masyarakat setempat.Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan kepada ibu-ibu Kelompok Dasawisma dalam mengolah botol kaca bekas menjadi lampu hias yang bernilai jual. Metode yang digunakan adalah demonstrasi dan praktik langsung dengan melibatkan 26 peserta. Materi pelatihan meliputi proses pembuatan lampu hias botol kaca tanpa semen maupun dengan semen. Hasil kegiatan menunjukkan antusiasme tinggi dari peserta, meningkatnya keterampilan praktis, serta terciptanya produk kreatif yang siap dijual. Selain meningkatkan kesadaran lingkungan, kegiatan ini juga membuka peluang ekonomi baru bagi masyarakat. Dengan demikian, pelatihan ini berkontribusi dalam membentuk kelompok Dasawisma sebagai pelopor wirausaha kreatif berbasis lingkungan yang berkelanjutan.
Pengaruh Kualitas Pelayanan Terhadap Kinerja Pegawai Dan Iklim Organisasi Sebagai Variabel Intervening (Studi Pada Bank Syariah Indonesia) Kota Metro Shelva Olyvia Putri Solikhin; Dharmawan; Ana Septiani
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 2 (2025): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i2.4687

Abstract

This research aims to determine the influence of service quality on employee performance and organizational climate as an intervening variable at the Indonesian Sharia Bank in Metro City. This research is quantitative, where quantitative research is research that uses types of data that can be measured or calculated directly through measuring research variables using numbers. The data analysis technique used is path analysis, which is a method used in causal models that have been formulated by researchers based on scientific substance, namely the theoretical basis and experience of researchers. The research results show that service quality (ξ1) has a direct effect on performance (η2) at Bank Syariah Indonesia Metro City. Service quality (ξ1) has a direct effect on the Organizational Climate (η1) at Bank Syariah Indonesia Metro City Organizational Climate (η1) has a direct effect on Performance (η2) at Bank Syariah Indonesia Metro City
Pengaruh Kualitas Pelayanan , Citra Merek, Dan Kepuasan Pelanggan Terhadap Keputusan Pembelian (Studi Kasus Produk Skincare Cantika Pada Klinik Kecantikan Cantika Kota Metro) Ratih Mega Susanti; Slamet Tedy Siswoyo; Ana Septiani
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 2 (2025): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i2.4709

Abstract

Competition between the personal care and cosmetics industry markets is increasinglycompetitive. This is proven by the many types of cosmetics in circulation, both domestic andforeign production. The flood of cosmetic products on the market influences a person'sattitude towards purchasing decisions and using goods. Purchasing a product is no longer tofulfill a need, but rather because of a desire. This research aims to find out whether there isan influence of Service Quality, Brand Image, and customer satisfaction on PurchasingDecisions. This method uses quantitative research. The population in this research arecustomers who subscribe to or have purchased products from the Beauty Clinic. In this study,non-probability sampling was used using a purposive sampling method. The number ofsamples that met the requirements for this study was 64 samples. The data collectiontechnique used was using interviews and questionnaires. Data analysis used includes validitytest, reliability test, normality test, linearity test, homogeneity test and multiple linearregression analysis with the help of the SPSS version 25.0 application. Service quality andcustomer satisfaction have a positive and significant influence on purchasing decisions at theCantika Beauty Clinic in Metro City. Meanwhile, Brand Image does not have a positive andsignificant effect on Purchasing Decisions at the Cantika Beauty Clinic in Metro City
Analisis Strategi Pemasaran Usaha Rumah Tangga Pembibitan Buah Pada CV. Jaya Mandiri Argo Di Kecamatan Pekalongan Lampung Timur Anisa Restu Pinuji; Ana Septiani; Kuncoro Budi Riyanto
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i3.5506

Abstract

Competition in the fruit breeding business in Pekalongan sub-district is getting tighter, both on a small and large scale. So it requires every manager to maintain and improve the marketing strategy they carry out so that managers are able to develop their business and can adapt to the company's external environment which requires ever-changing developments. With the various kinds of fruit breeding businesses that exist, this causes consumers to move from one place to another. Seeing this phenomenon, managers should be able to fulfill what consumers need and expect. A company's promotional activities are carried out as well as possible, namely by planning, directing, controlling and budgeting in accordance with the company's financial conditions. This research aims to find out the strategy of internal factors, external factors and business marketing strategies in CV. Jaya Mandiri Argo fruit breeding households. This research is qualitative research using a descriptive approach. Data collection uses observation, interviews, documentation and literature study. Data analysis uses SWOT analysis (Strength, Weakness, Opportunity, Threat) to find out the strengths, weaknesses, opportunities and threats of the business marketing strategy carried out by CV. Jaya Mandiri Argo. Research results using SWOT analysis showed 7 strengths, 3 weaknesses, 3 opportunities and 2 threats. Then do the weighting, rating and score with IFAS. EFAS is in the growth quadrant (very profitable). So the application of using the SWOT matrix is ​​by using the SO strategy, which uses strengths to take advantage of existing opportunities by overcoming the weaknesses it has, and the alternative strategy is using the WT strategy
Analisis Strategi Pemasaran Produk Pizza Pada Home Industri Azzea Kitchen Di Kelurahan Margodadi Metro Selatan Anggun Yunita Putri; Yateno; Ana Septiani
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i3.5511

Abstract

This research aims to analyze the internal and external factors that affect Azzea Kitchen Home Industry and analyze internal and external marketing strategies to improve market competitiveness. The research method used is qualitative with data collection through interviews, observation, documentation, and data analysis. The analysis was conducted using the SWOT method, which resulted in 6 strengths, 4 weaknesses, 3 opportunities, and 2 threats. From the results of weighting, rating, and scores with IFAS and EFAS, it can be seen that the Azzea Kitchen Home Industry is in quadrant I, indicating a support strategy for growth oriented towards aggressive strategies. This strategy aims to optimally utilize the company's strengths, cooperating with existing opportunities, otherwise known as the SO strategy. Focusing on marketing strategies, Azzea Kitchen Home Industry can implement an aggressive approach by utilizing business capital efficiently during holidays and national holidays to increase sales and brand image. Maximize production capacity during the holiday season, and take advantage of easily available raw materials. Furthermore, strengthen the presence of online consumers through product innovation and improving the quality of appealing flavors. Technology can also be utilized for aggressive marketing strategies, strengthening market share and increasing competitiveness in a competitive market. Thus, the implementation of this strategy is expected to have a positive impact on the Market
Co-Authors Agus Wibowo Al Amin, Muhammad Ridho Amanda, Desma Amelia Andika Cahya Wicaksana Angelina, Dyas Angga Kurniawan Anggun Yunita Putri Anisa Restu Pinuji Aprilia Adriani, Dian Aurely, Sekar Hardya Bekti Kurniasari Dea Prastika, Merri Dharmawan Editya, Dimas Bagus Eko Aprinato Fabella Budi , Ajeng Fathu Rahmah, Asma Nadia Febri Darmayanti, Elmira Fera Laras Hati Fitriani Fitriani Fuadi, Slamet Indah Puspita Sari Irvan Kurniawan, Irvan Jati Imantoro Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Kuncoro Budi Riyanto Kuncoro Budi Riyanto Lelawati, Nina Lutviana, Yusri M Aryant Wahyu Pratama Meliyanti, Devi MUDAIM MUDAIM, MUDAIM Muhammad Ridho Al Amin Necy Yunitasari Nedi Hendri Nedi Hendri, Nedi Ningrum, Sulis Mela Nurul Kolisoh, Siti Palupi, Pratiwi Esti Pertiwi Pertiwi Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Ratih Mega Susanti Retno Ambarwati Retno Setyaningsih Retno Setyaningsih Rina Agustina Riza Eka Prastiwi Santia, Tati SARI, EKA YUNITA Shelva Olyvia Putri Solikhin Slamet Tedy Siswoyo Sri Retnaning Rahayu, Sri Retnaning Suci, Desi Permoni Suryani Suryani Suyanto Suyanto Tati Santia tiara anggia dewi, tiara anggia Yashinta, Fadilah Yateno Yeni Kurniawati, Yeni Yeni Rahmawati ES, Yeni Rahmawati Yolanda, Jenny Yosa Saputri, Apria Yulita Zanaria, Yulita