Garuda - Garba Rujukan Digital

DIGITAL MARKETING SEBAGAI STRATEGI PEMASARAN PRODUK PKK Ria Zulkha Ermayda; Hanjar Ikrima Nanda; Dwi Narullia
Jurnal Pengabdian UntukMu NegeRI Vol 3 No 2 (2019): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Abstrak Kegiatan yang dilakukan Kelompok PKK Desa Sutojayan sebagian besar telah diarahkan kepada aktivitas yang produktif dan bernilai jual, seperti pembuatan kerajinan tas dari tali kur, membuat bros, dan berbagai jenis keripik. Beberapa produk tersebut mampu dihasilkan oleh kelompok PKK dalam kurun waktu tertentu. Berdasarkan analisis situasi, dibutuhkan cara atau strategi khusus dalam melakukan pemasaran produk-produk tersebut, karena selama ini pemasaran masih dilakukan dalam lingkup lokal atau hanya sebatas dari mulut ke mulut. Kegiatan ini bertujuan untuk menambah pengetahuan terkait strategi pemasaran produk kepada kelompok PKK melalui pelatihan digital marketing. Metode pelaksanaan kegiatan ini yakni pelatihan secara langsung sekaligus praktik pada aplikasi online yang digunakan, yakni facebook dan instagram. Hasil dari kegiatannya ini adalah anggota kelompok PKK dapat membuat akun online yang khusus untuk memasarkan produk-produk yang dihasilkan melalui akun facebook dan instagram. Melalui strategi digital marketing, beberapa produk yang dihasilkan oleh Kelompok PKK Desa Sutojayan dapat dikenal secara meluas sehingga mampu mengangkat nama Desa Sutojayan. Keywords: Digital Marketing, local product, marketing training Abstract Most of the activities undertaken by the PKK group in Sutojayan Village have been directed to productive and valuable selling activities, such as making handicraft bags made from rope ties, making brooches, and various types of chips. Some of these products were able to be produced by the PKK group within a certain period. Based on the situation analysis, special methods or strategies are needed in marketing these products, because so far marketing has only been carried out in the local scope or only limited to word of mouth. This activity aims to increase knowledge related to product marketing strategies to PKK group through digital marketing training. The method used in the implementation of activities is direct training as well as practice in the online application used, namely Facebook and Instagram. As a result of this activity, PKK group members can create an online account specifically for marketing products produced through Facebook and Instagram accounts. Through digital marketing strategies, some of the products produced by the PKK group can be widely recognized so that they can raise the name of the Sutojayan Village. Keywords : Digital Marketing, produk lokal, pelatihan pemasaran

Pengambilan Keputusan Investasi Rasional: Suatu Tinjauan dari Dampak Perilaku Representativeness Bias dan Hearding Effect Vitmiasih, Vitmiasih; Maharani, Satia Nur; Narullia, Dwi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9255

The aim of this study was to determine the effect of representation bias and herding behavior towards rational investment decision making, which was detected using the Heuristic Theory perspective on the Investor Saham Pemula (ISP) community in East Java. This research uses a mixed-method by using a sequential explanatory strategy. This study uses primary data obtained by distributing online questionnaires in 10 cities in East Java and interviews with expert practitioners. The sample of this research is 111 active investors who trade independently. In relation, the data analysis was through multiple linear regression. This research succeeded in proving that representative bias behavior has a negative influence on decision-making on rational investment. On the other hand, no evidence showed the effect of herding behavior influencing investment decision making. The phenomenon indicates that investors rely more on information obtained through the results of their own reason rather than following the decisions of other investors.Keywords: Representativeness Bias, Herding-Effect Behavior, Heuristic TheoryÂ AbstrakPenelitian ini bertujuan untuk menganalisa pengaruh representativeness bias dan herding behavior terhadap pengambilan keputusan investasi yang rasional yang dideteksi dengan menggunakan perspektif Teori Heuristik pada komunitas Investor Saham Pemula (ISP) di Jawa Timur. Penelitian ini menggunakan metode campuran dilengkapi dengan strategi penjelas berurutan. Studi penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online di 10 kota di Jawa Timur dan wawancara dengan praktisi ahli. Sampel penelitian ini adalah 111 investor aktif yang berdagang secara mandiri. Dalam kaitannya, analisis data dilakukan melalui regresi linier ganda. Penelitian ini berhasil membuktikan bahwa perilaku representativeness bias berpengaruh negatif terhadap pengambilan keputusan atas investasi rasional. Di sisi lain, tidak ada bukti yang menunjukkan pengaruh herding behavior mempengaruhi pengambilan keputusan investasi. Fenomena tersebut mengindikasikan bahwa investor lebih mengandalkan informasi yang diperoleh melalui hasil nalar pribadi dibandingkan mengikuti keputusan investor lain.Kata Kunci: Representativeness Bias, Perilaku Herding-Effect, Teori Heuristic

Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga Narullia, Dwi; Rahmawati, Setya Ayu; Maharani, Satia Nur; Mariyah, Siti
Ekuitas: Jurnal Pendidikan Ekonomi Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.41102

We must overcome students' low understanding of cost accounting courses with learning models that follow learning needs. Blended learning answers these problems, namely, using learning kits in modules, handouts, videos, and questions. This study aimed to determine the effectiveness of the use of the blended learning model on student learning outcomes in cost accounting courses at the State University of Malang. Based on the results of the tests carried out, it was found that there were differences in student learning outcomes that were equipped with a learning kit and students who did not equip. This indicates that students get a better understanding conceptually or in solving real problems. Learning models equipped with learning kits will improve student competence as reflected in learning outcomes.

Pengambilan Keputusan Investasi Rasional: Suatu Tinjauan dari Dampak Perilaku Representativeness Bias dan Hearding Effect Vitmiasih, Vitmiasih; Maharani, Satia Nur; Narullia, Dwi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9255

Penelitian ini bertujuan untuk menganalisa pengaruh representativeness bias dan herding behavior terhadap pengambilan keputusan investasi yang rasional yang dideteksi dengan menggunakan perspektif Teori Heuristik pada komunitas Investor Saham Pemula (ISP) di Jawa Timur. Penelitian ini menggunakan metode campuran dilengkapi dengan strategi penjelas berurutan. Studi penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online di 10 kota di Jawa Timur dan wawancara dengan praktisi ahli. Sampel penelitian ini adalah 111 investor aktif yang berdagang secara mandiri. Dalam kaitannya, analisis data dilakukan melalui regresi linier ganda. Penelitian ini berhasil membuktikan bahwa perilaku representativeness bias berpengaruh negatif terhadap pengambilan keputusan atas investasi rasional. Di sisi lain, tidak ada bukti yang menunjukkan pengaruh herding behavior mempengaruhi pengambilan keputusan investasi. Fenomena tersebut mengindikasikan bahwa investor lebih mengandalkan informasi yang diperoleh melalui hasil nalar pribadi dibandingkan mengikuti keputusan investor lain.

VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE Dwi Narullia; Bambang Subroto
Jurnal Aplikasi Manajemen Vol 16, No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

This study aims to examine the value relevance of accounting information and corporate social responsibility (CSR) for measuring the firm value of companies in Indonesia and Singapore. This study used secondary data in the form of financial statements, annual reports, CSR/ sustainability reports, as well as the company’s stock price data. 34 companies were taken as a sample in this study during period 2013–2015. The results show that earnings information was relevant for measuring firm value, both in Indonesia and Singapore. The book value of equity and operating cash flow information was considered relevant in Singapore companies, but in Indonesia, this information was not considered relevant for measuring firm value. CSR information was considered irrelevant in both countries.

Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga Dwi Narullia; Setya Ayu Rahmawati; Satia Nur Maharani; Siti Mariyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.41102

We must overcome students' low understanding of cost accounting courses with learning models that follow learning needs. Blended learning answers these problems, namely, using learning kits in modules, handouts, videos, and questions. This study aimed to determine the effectiveness of the use of the blended learning model on student learning outcomes in cost accounting courses at the State University of Malang. Based on the results of the tests carried out, it was found that there were differences in student learning outcomes that were equipped with a learning kit and students who did not equip. This indicates that students get a better understanding conceptually or in solving real problems. Learning models equipped with learning kits will improve student competence as reflected in learning outcomes.

Pengendalian Internal Sistem Penggajian: Esensi Langkah Ekspansi UMKM (Studi pada Usaha Dagang di Kabupaten Ngawi Jawa Timur) Ria Zulkha Ermayda; Dhika Maha Putri; Dwi Narullia
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n1.p25-31

One of the effects of Pandemic Covid-19 is the drop in demand which resulted in disruption of the supply chain. More than 50% of Micro, Small and Medium Enterprises (MSMEs) in Indonesia potentially collapsed into bankruptcy as a result of the pandemic. On the other hand, the existence of MSMEs has a major contribution to the Indonesian economy. This is the main reason for the importance of maintaining the business continuity of the MSME sector, one of which is by implementing an efficient and effective accounting information system and internal control. Internal control of the payroll system is an important aspect because MSMEs are still very dependent on human resources (HR) in carrying out their business processes. This research is a qualitative case study which aims to examine the information system and internal control implemented by UD X. The data were obtained through interviews and documentation to be analyzed. Triangulation of methods and sources was carried out as a validation step for this research. The results of the study conclude that in general, internal control in the UD.X payroll system has met the aspects and objectives of internal control. However, to control employee attendance, an evaluation is needed. Improving the quality and motivation of employees is needed so that the willingness, discipline and productivity of employees will increase. One of the controls that can be applied by UD.X is through the provision of rewards to employees with good performance, balanced with continuous evaluation of the frequency of employee attendance.

MARKET REACTIONS TO DOMESTIC MARKET OBLIGATION (DMO) COAL PRICE POLICY CHANGES: EVIDENCE FROM INDONESIA Titis Dyah Safitri; Satia Nur Maharani; Dwi Narullia
Jurnal Aplikasi Manajemen Vol 19, No 2 (2021)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.02.13

The announcement of the Domestic Market Obligation (DMO) coal price policy becomes the signal for investment decision making. The event was an announcement related to the government that can affect shares in the capital market. The form of capital market efficiency knows how equal the information that investors can absorb and the signal that indicates investors’ response, whether it is positive or negative. This research is a descriptive event study that uses twenty-one samples of coal mining subsector companies to determine capital market reactions to the Domestic Market Obligation (DMO) coal price policy announcement. During the observation period, there was a significant market reaction with a marked abnormal negative return. There is a leak of information before implementing policy, which makes the form of capital market efficiency is semi-strong form. Also, this is caused by the investor, which gets the difference of information degree based on the market efficiency hypothesis. The next research can use different event windows to increase the knowledge about the effect of the announcement of the Domestic Market Obligation (DMO) coal price policy towards market reaction.

CORPORATE GOVERNANCE AND RISK MANAGEMENT: A Study of Board Structure in Indonesian and Singapore Companies Muhammad Muhammad; Dwi Narullia
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.19629

This study aims to determine the effect of the board structure on business risk management. One indicator that can show the implementation of risk management is risk disclosure by the company. This study uses a quantitative approach with the research population being companies in Indonesia and Singapore included in the ASEAN Stars 2015 – 2018. Furthermore, this study uses a regression analysis technique to examine the effect of the board structure on corporate risk management. The results of this study indicate that although the structure of the board of companies included in ASEAN STARS in Indonesia and Singapore has differences, the results of the analysis of the two are not much different. This study shows that an independent board of commissioners and the frequency of meetings have a significant effect on the company's risk management. Otherwise, the composition of the female board of commissioners is proven not to affect the risk management. Overall, the results also show an increase in corporate governance activities and an increase in risk management activities. The results of this study can be used as input for potential investors to evaluate quantitative information, and other qualitative information such as the role of the board of commissioners and risk disclosure can be useful in decision making.

CORPORATE RISK DISCLOSURE: THE EFFECT OF CORPORATE GOVERNANCE Arisona Ahmad; Muhammad Muhammad; Dwi Narullia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2794

ABSTRACT This research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indonesian stock exchange from 2015 to 2018. This research finds that disclosure of business risk management as a sign that management has managed the company with the good attitude increases along with increased corporate governance activities. Leverage and company size also affect company policies regarding the disclosure of corporate business risks. Overall, the results of this study are consistent with the assumption that corporate governance affects company policies regarding business risk disclosure. However, in contrast to the initial hypothesis, the composition of the board commissioners reduces the risk management disclosure activity in the company. This is because the board of commissioners considers that business risk disclosure can increase costs and reduce its competitive advantage so that investors will respond negatively. Apart from these variables, this study contributes to agency theory, where the findings of this study indicate the confirmation of the application of theory in the context of this study. ABSTRAK Penelitian ini menyelidiki peran tata kelola perusahaan terhadap pengungkapan manajemen risiko bisnis perusahaan dengan leverage dan size perusahaan sebagai variable control. Data penelitian meliputi perusahaan yang tergolong LQ 45 di bursa efek Indonesia dari tahun 2015 hingga 2018. Penelitian ini menemukan bahwa pengungkapan manajemen risiko bisnis sebagai tanda bahwa manajemen telah berperilaku baik dalam mengelola perusahaan meningkat seiring dengan peningkatan aktivitas tata Kelola perusahaan. Leverage dan ukuran perusahaan juga mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis perusahaan. Secara keseluruhan, hasil penelitian ini konsisten dengan dugaan bahwa tata kelola perusahaan mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis. Namun, berbeda dengan hipotesis awal komposisi dewan komisaris menurunkan aktivitas pengungkapan manajemen risiko diperusahaan. Hal ini dikarenakan dewan komisaris menimbang bahwa pengungkapan risiko bisnis dapat meningkatkan biaya serta menurunkan keunggulan kompetitif perusahaan sehingga akan direspon negatif oleh investor. Selain variabel tersebut, penelitian ini berkontribusi pada teori agensi dimana temuan yang ada menunjukkan konfirmasi dari penerapan teori di dalam konteks penelitian.

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