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All Journal Archive of Community Health Jurnal Kata: Bahasa, Sastra, dan Pembelajarannya Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Kumawula: Jurnal Pengabdian Kepada Masyarakat Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Bisnis Indonesia
Dian Kurniasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR Tri Sumiyanti; Dian Kurniasari; Sari Rahmadhani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.77 KB) | DOI: 10.36694/jimat.v12i2.344

Abstract

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL DAN EKSTERNAL Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study examines ethical orientation, professional commitment, audit experience, job satisfaction and motivation on the quality of auditor work. The research data was obtained from internal and external auditorsin Semarang. Sampling was done by convenience sampling method, conducted in Hananta Budianto & Rekan KAP and two private companies namely Ernst & Young and Formula Land, and PT. Pertamina as BUMN. The auditor group examined included both internal and external auditors. The results show ethical orientation, professional commitment, audit experience, job satisfaction and motivation have a positive effect on thequality of auditor work. Auditor job satisfaction has the greatest influence on the quality of the Auditor's work. Auditor satisfaction can also increase if work can be completed on time, work-related compensation, and a supportive work environment. The results of this study can motivate interested parties to be able to give awards for certain achievements and opportunities for a better career as an auditor professionalism.
ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Analysis and Collection of Accounts Receivable Accounts ReceivableTurnover on Corporate Liquidity at CV.JI Semarang, this study aims todetermine the level of turnover and the collection of accounts receivableagainst the debtor that occurred in 2011, 2012 and 2013. Liquidity So thecompany can be found at any period of development.This research used tocollect financial statements consisting of the balance of the year 2011, 2012and 2013. Analytical tool used in this study is the accounts receivableturnover, collecting receivables and liquidity. Data collection techniques usedin the study were interviews with company directors and administrativestaff of one of the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is less efficientin running their business. It can be seen that the development and collectionof accounts receivable turnover tends to decline during the years 2011, 2012,and 2013. This is due to the company's ability to manage its accountsreceivable less well and always has decreased and the increase from year toyear.From the analysis above it can be concluded that the company was notable to maintain stable liquidity (ability) in the company's financialmanagement. So in the last year of the study, in 2013 the companythreatened bankruptcy because of capital related to doubtful accounts is toohigh.
PERAN OPPORTUNITY ENTREPRENEUR DALAM PERTUMBUHAN EKONOMI Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4 No 1 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Not all entrepreneurs demonstrate the same kind of behaviors. An‘opportunity’ entrepreneur starts a new business by exploiting anidentifiable business opportunity and is expected to help develop theeconomy. On the other hand, a ‘necessity’ entrepreneur does so in order tosurvive over poverty and/or unemployment, and thus can hardlycontribute much to the economic development. This paper to describesthis types of entrepreneur.
PENGARUH DESENTRALISASI PENGAMBILAN KEPUTUSAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH : SISTEM KONTROL AKUNTANSI SEBAGAI VARIABEL INTERVENING Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4 No 2 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study aims to (1) test empirically the influence of the level ofdecentralization of decision making have a direct influence on the performance ofmanagerial offices in South Bangka regency government organizations, (2) testempirically whether the level of decentralization of decision-making systems havedirect impact on the organization's accounting controls SKPD government in SouthBangka Regency, (3) test empirically whether the accounting control systems havedirect impact on managerial performance SKPD governmental organizations inSouth Bangka regency, and (4) test empirically whether the accounting controlsystems mediate the relationship (indirect effect) between decentralization of decision-making SKPD influence on the performance of government organizations in SouthBangka Regency.Respondents in this study is the Head of Office / Head Office / Head andHead of Section / Division Head of the Unit (SKPD) District of South farts. Of the159 questionnaires distributed, 155 respondents obtained that can be incorporatedinto the data processing. Respondents' answers were analyzed using path analysis.The results showed that the degree of decentralization of decision making isincreasing at SKPD will not increase the use of accounting control system by SKPD;the greater use of accounting control systems in SKPD, the higher the performanceSKPD concerned, and the decentralization of decision-making related to the increasein SKPD improved performance by SKPD concerned.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

One of the goals of accounting education in Indonesia is to introducethe students to the ethics and values of accounting profession. This researchfocused on the effectiveness of acconting curiculum in developing studentsresponsibility towards the financial statement’s users. We find that differentethics influence to perception the financial statement.
PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP REPUTASI DAN KINERJA KEUANGAN PERUSAHAAN Fauzizah Nasyirotun Nisa; Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.
PENGARUH INDEPENDENSI AUDITOR KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Dian Kurniasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study examines the direct influence of auditor independence,organizational commitment, and leadership style on auditor performance.Quality KAP performance is highly determined by the performance of theauditor, ideally in carrying out its profession, the auditor must also adhere tothe rules of professional ethics. Success and performance of a person in a fieldof work much determined by the level of competence, professionalism as wellas commitment to the field dilekinya. Sampling is determined by usingRandom Sampling method, so that using 33 respondents data Auditoryangworking in some KAP, The results show that the independence of auditors,Organizational commitment and leadership style have a positive andsignificant impact on auditor performance
PENGUATAN KAPASITAS PENGELOLA BUM DESA TARUNA AGUNG DI BIDANG PEMASARAN GUNA MENINGKATKAN PEREKONOMIAN MASYARAKAT DESA KEBONAGUNG, KECAMATAN NGAMPEL, KABUPATEN KENDAL Ari Dwi Astono; Anis Thurmudhi; Dian Kurniasari
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v5i1.32620

Abstract

Undang-Undang No. 6 Tahun 2014 tentang Desa memberikan kesempatan kepada Desa untuk membangun Desa sesuai potensi yang dimiliki dengan mengutamakan partisipatif masyarakat. Salah satu wujud pembangunan penguatan ekonomi desa yaitu melalui pembentukan Badan Usaha Milik Desa (BUM Desa) sebagai kelembagan ekonomi desa dalam memanfaatkan dan mendayagunakan sumberdaya lokal dan aset yang dimiliki Desa untuk pembangunan berkelanjutan dalam rangka meningkatkan kesejahteraan. Potensi Masyarakat pedesaan dewasa ini menjadi sorotan utama oleh pemerintah untuk dikembangkan sehingga potensi lokal terus digali agar desa menjadi suatu wilayah yang mampu memberikan kontribusi pada Pendapatan Asli Daerah. BUM Desa diharapkan memiliki peran strategis dalam mengembangkan perekonomian masyarakat desa dan meningkatkan pendapatan asli desa atau PADes. sementara, kendala pengembangan bumdes adalah masalah komunikasi antara BUM Desa, pemerintah desa, dan masyarakat desa, serta masalah transparansi dan akuntabilitas. Selain itu juga yang lebih penting bagaimana BUM Desa dapat meningkatkan perekonomian masyarakat Desa dengan unit unit usaha. Sekadar membentuk dan mendirikan BUM Desa adalah hal yang mudah, cukup dengan Perdes, namun untuk mempertahankan kontinuitas berjalannya Bumdes perlu kajian yang komprehensif mengenai pemetaan potensi desa, pemilihan jenis usaha dengan meminimalkan risiko kerugian.
PEMBELAJARAN APRESIASI CERITA ANAK SISWA KELAS VII SMP NEGERI 20 BANDARLAMPUNG Dian Kurniasari; Iqbal Hilal; Munaris Munaris
Jurnal Kata (Bahasa, Sastra, dan Pembelajarannya) Vol 3, No 5 (2015)
Publisher : FKIP Universitas Lampung

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Abstract

The purpose of this study was to describe the appreciation learning of children's stories at the seventh grade students of SMPN 20 Bandar Lampung in academic year 2013/2014. The method used in this research was descriptive qualitative method, which the authors describe the results of research and analysis on the planning, implementation, and assessment of appreciation learning stories of children's stories. The object of this study was the activity of appreciation learning of children which teachers of Indonesian subject and the seventh grade students of SMPN 20 Bandar Lampung. Collecting data in this study were conducted by observation, interviews, documentation and recording. The results showed that the lesson plans which is desigred by the teachers are in accordance with the provisions of the lesson plan. The lesson plan was the implementation of learning activities and the activities of teachers in teaching the students to learn.Tujuan penelitian ini adalah mendeskripsikan pembelajaran apresiasi cerita anak siswa kelas VII SMP Negeri 20 Bandar Lampung tahun pelajaran 2013/2014. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, yaitu penulis mendeskripsikan hasil penelitian dan analisisnya terhadap perencanaan, pelaksanaan, dan penilaian pembelajaran apresiasi cerita anak. Objek penelitian ini adalah aktivitas pembelajaan apresiasi cerita anak yang dilakukan guru bidang studi Bahasa Indonesia dan siswa kelas VII SMP Negeri 20 Bandar Lampung. Pengumpulan data dalam penelitian ini dilakukan dengan teknik observasi, wawancara, dokumentasi, dan perekaman. Hasil penelitian menunjukkan bahwa perencanaan pembelajaran yang guru rancang sudah sesuai dengan ketentuan Rencana Pelaksanaan Pembelajaran. Pelaksanaan pembelajaran yaitu aktivitas guru dalam mengajar dan aktivitas siswa dalam belajar.Kata kunci: apresiasi, cerita anak, pembelajaran.
Co-Authors Anis Thurmudhi Ari Dwi Astono Fauzizah Nasyirotun Nisa Iqbal Hilal Joni Napitupulu Meske Krull Mudasetia Hamid Munaris . Nugroho, Prihasantyo Siswo Sari Rahmadhani Tri Sumiyanti