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All Journal Jurnal Studi Manajemen Organisasi BISMA (Bisma dan Manajemen) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Martabe : Jurnal Pengabdian Kepada Masyarakat Surya Abdimas Food Science and Technology Journal (Foodscitech) Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISECER (Business Economic Entrepreneurship) SOLUSI Jurnal Ilmiah ASET Adbis : Jurnal Administrasi dan Bisnis Jurnal Simki Economic Journal of Social Responsibility Projects by Higher Education Forum Healthy Journal Prosiding University Research Colloquium Amplitudo: Jurnal Ilmu dan Pembelajaran Fisika Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat JURNAL ECONOMINA Inovasi Gagasan Abdimas & Kuliah Kerja Nyata
Diana Puspitasari
Dian Nuswantoro University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Perataan Laba Pada Sektor Industri Perbankan Musdholifah, ; Diana Puspitasari,
Bisnis dan Manajemen Vol 2, No 1 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Income smoothing is an action that taken by management to decrease reported company profit fluctuation. Income smoothing practice is a phenomena that commonly happens as management’s effort to reach certain aims. The purpose of this research is finding out whether there is income smoothing practice in banking industrial sector or not and identifying factors that influence income smoothing. Four factors that includes company’s size, profitability, financial leverage and operating leverage will be used to identify factors that influence income smoothing index. There is separation between company that performs income smoothing and not performing income smoothing by using Eckel Index for companies in banking industrial sector that registered in Jakarta Stock Exchange. This research is involving 16 banking companies that registered in Jakarta Stock Exchange by performing 4 years experiment started from 2004 until 2007. The result of the counting with Eckel Index shows that there is 9 companies in banking industrial sector that perform income smoothing practice. The result of univariate and multivariate, in order to find out the influence of each factor, shows that profitability, financial leverage and operating leverage do not influence income smoothing (Sig>0,05) meanwhile company’s size has positive influence to income smoothing (Sig
LOYALITAS PELANGGAN PENGGUNA GOJEK DITINJAU DARI ASPEK KUALITAS PELAYANAN DAN KEPUASAN KONSUMEN Acai Sudirman; Sherly Sherly; Marisi Butarbutar; Tongam Sihol Nababan; Diana Puspitasari
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 1 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

Gojek online transportation is one of the latest transportation service innovations in the scope of mobile-commerce. Nowadays most people prefer to use online transportation such as Gojek to travel from one place to another or just to deliver goods and food. This condition illustrates the role of service quality and customer satisfaction is very important to grow and increase customer loyalty Gojek users. This study aims to determine the contribution of service quality and customer satisfaction to shape customer satisfaction Gojek. In analyzing data obtained from research objects using the servei model with a quantitative approach. The number of samples used as respondents were 100 people. Analysis of the data used using the measurement model and SEM structural model. The results of this study prove the quality of service has a positive but not significant effect on customer loyalty. Furthermore, customer satisfaction has a positive and significant effect on customer loyalty. Transportasi online Gojek adalah salah satu inovasi layanan terbaru bidang transportasi dalam lingkup mobile-commerce. Saat ini kebanyakan orang lebih memilih menggunakan transportasi online seperti Gojek untuk berpergian dari satu tempat ke tempat lain atau sekedar untuk mengantar barang maupun makanan. Kondisi ini menggambarkan peran kualitas pelayanan dan kepuasan konsumen sangat penting untuk menumbuhkan serta meningkatkan loyalitas pelanggan pengguna Gojek. Penelitian ini bertujuan untuk mengetahui kontribusi kualitas pelayanan dan kepuasan konsumen untuk membentuk kepuasan pelanggan Gojek. Dalam menganalisa data yang diperoleh dari objek penelitian menggunakan model servei dengan pendekatan kuantitatif. Jumlah sampel yan digunakan sebagai responden sebanyak 100 orang. Analisis data yang digunakan menggunakan model pengukuran dan model struktural SEM. Hasil penelitian ini membuktikan kualitas pelayanan berpengaruh positif namun tidak signifikan terhadap loyalitas pelanggan. Selanjutnya kepuasan konsumen berpengaruh positif dan signifikan terhadap loyalitas pelanggan.
PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur YangTerdaftar di BEI Periode 2011-2014) Aprih Santoso; Diana Puspitasari; Rahmatya Widyaswati
Adbis: Jurnal Administrasi dan Bisnis Vol 11, No 1 (2017): Jurnal Administrasi Dan Bisnis 2017
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v11i1.17

Abstract

Management actions to perform earnings management would reduce the reliability of reported earnings, thus reducing the quality of earnings because earnings information submitted does not show the actual economic realities. The sample in this study is based on purposive sampling, with specific criteria that a manufacturing company listed on the Stock Exchange during the period 2011-2014 which publishes annual financial statements (annual report) in complete accordance with the measurement variables to be studied in this research, manufacturing company whose financial statements are audited by KAP KAP Big 4 and non-Big 4. So in the get the 22 companies audited by the Big 4 accounting firm and the 28 companies audited by non-Big 4 accounting firm. With significance level of 5% can be summed Earnings Management ( (DA) has positive effect but not significant to the Company's Performance (ROA), variable firm size (SIZE) negative effect but not significant to the Company's performance (ROA), variable Quality Audit significant positive effect strengthens the relationship between Earnings Management (DA) with the Company's performance (ROA), and variable Audit Quality significant positive effect strengthen the relationship between firm size (SIZE) with Company performance (ROA).
DAMPAK PEMBANGUNAN JALAN LINGKAR AMBARAWA TERHADAP PERKEMBANGAN UKM SERABI NGAMPIN AMBARAWA Witjaksono Eko Hartoto; Tri Rinawati; Rita Meiriyanti; Diana Puspitasari
Jurnal Dinamika Sosial Budaya Vol 19, No 1 (2017): Juni
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (909.906 KB) | DOI: 10.26623/jdsb.v19i1.681

Abstract

Construction of new road network ring, was actually giving an indirect impact on the socio-economic to the surrounding population. The existence of Ambarawa Ring Road is alleged to give effect to the business group pancake merchants who are members of the UKM Mekar Sari.The method used in this research is qualitative method with phenomenological approach. Researchers describe the research subjects are traders pancake incorporated in one business group SME Ngampin Ambarawa village called Mekar Sari totaling 40 people as actors who are the target of observation or informants in a study conducted by the researchers. In this study, the types and sources of data used are primary data and secondary data.Negative impacts to the ring road is a decrease in turnover of each of the traders pancake that is because the users prefer to go straight through the roundabout Ambarawa while the positive impact that arises in the presence of a ring road, traders are more willing to be creative that is willing to innovate products with try flavors and display products such as jackfruit, banana and sow meses cheese. It is intended to draw back buyers. This area actually has the potential and the need to touch or redirection location lots crossed by vehicles. They just need a lot of people know that they are still there, and what they contributed still feasible to provide a sensation with their typical food when passing on the street Ambarawa.
PERANAN SRABI SEBAGAI MAKANAN KHAS UNTUK MEPERTAHANKAN NILAI KEARIFAN LOKAL Tri Rinawati; Rita Meiriyanti; Diana Puspitasari
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.448 KB) | DOI: 10.26623/jdsb.v19i2.992

Abstract

Local wisdom about traditional food contained in the archipelago, especially the Javanese script is a legacy of high-value ancestors because by inheriting the tradition of food, can strengthen the identity and identity of the Indonesian nation universally.This research uses qualitative method with phenomenology approach. Data collection is done on observation (participant observation), in depth interview (in depth interview) and documentation. Data analysis is data reduction, display data and conclusion drawing / verification. Test the credibility of the data with triangulation and member check. The potential of srabi as a typical food in Ngampin Ambarawa Village is as a source of family income. The traders srabi get additional income by selling the srabi. Sales turnover will increase during holidays and during celebrations of the familiar traditions of Sha'ban moon better known as "Sha'banan". Efforts to preserve srabi in the village of Ngampin Ambarawa is by continuing to preserve local wisdom of local culture, eg Srabinan tradition which was held during the month of Sha'ban especially on 13, 14 and 15. The role of local government (PEMDA) continues to provide guidance to the traders of srabi traders, so that traders can continue to maintain the existence of srabi at any time. Making srabi as a special food Ngampin Ambarawa village as an effort to maintain the value of local wisdom.
ANALISIS PENGARUH KEBIJAKAN GIRO WAJIB MINIMUM (GWM), POSISI DEVISA NETTO (PDN), LOAN TO DEPOSIT RATIO (LDR), CADANGAN KERUGIAN PENURUNAN NILAI (CKPN), DAN SUKU BUNGA SBI TERHADAP PERUBAHAN LABA (Studi Pada Bank Umum Swasta Nasional Devisa di Indonesia Periode 2009-2013) Dwi Widi Pratito; Diana Puspitasari
Jurnal Dinamika Sosial Budaya Vol 17, No 2 (2015): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.559 KB) | DOI: 10.26623/jdsb.v17i2.488

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh rasio Giro  Wajib  Minimum (GWM), Posisi Devisa Netto (PDN), Loan to Deposit Ratio (LDR), Cadangan Kerugian Penurunan Nilai (CKPN), dan tingkat suku bunga SBI terhadap Perubahan Laba (Studi Pada Bank Umum  Swasta Nasional Devisa di Indonesia Periode 2009-2013). Metodologi pengambilan sampel dengan purposive sampling sehingga diperoleh sebanyak 34 Bank Devisa di IndonesModel yang digunakan adalah model regresi linier berganda yang telah diuji dengan pengujian asumsi klasik yang meliputi uji normalitas data, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Untuk menguji Hipotesis mengenai pengaruh variabel independen terhadap variabel dependen digunakan uji statistic t-test dan uji statistik F-test dengan taraf signifikansi 5%. Sedangkan untuk mengetahui seberapa besar pengaruh secara simultan antara ketujuh variabel independen terhadap variabel dependen maka dengan melihat koefisien determinasinya (R2). Hasil penelitian ini menemukan bahwa secara parsial variabel, Posisi Devisa Netto (PDN), Cadangan Kerugian Penurunan Nilai (CKPN), dan tingkat suku bunga SBI tidak berpengaruh signifikan terhadap Perubahan Laba, sedangkan variabel Giro Wajib  Minimum (GWM) dan Loan to Deposit Ratio (LDR), memiliki pengaruh signifikan terhadap Perubahan Laba.
POLA CORPORATE SOCIAL RESPONBILITY (CSR) DALAM PEMBERDAYAAN USAHA KECIL KERAJINAN ECENG GONDOK DI KECAMATAN BANYUBIRU Witjaksono EH; Diana Puspitasari
Jurnal Dinamika Sosial Budaya Vol 18, No 1 (2016): Juni
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.272 KB) | DOI: 10.26623/jdsb.v18i1.567

Abstract

The high awareness of the importance of practicing Corporate Social Responsibility (CSR) has become a global trend and lifestyle company with the increasingly widespread concern in the interests of stakeholders. With the sophistication of information technology and market openness without limits brought against company policy to be more serious in considering Corporate Social Responsibility (CSR).Water hyacinth handicraft industry is one business that is quite well known in the district Banyubiru, Semarang District and is one of the featured products at Semarang district that can contribute to economic growth in the district of Semarang. Water hyacinth handicraft industry in the District Banyubiru, Semarang regency should be developed through Corporate Social Responsibility (CSR).Corporate Social Responsibility (CSR) will be highly beneficial for SMEs if the water hyacinth program implemented on target and in line with expectations and desires required by craftsmen. So we need good communication between the giver and the recipient of its Corporate Social Responsibility (CSR).
PENGARUH CAPITAL INTENCITY RATIO, SIZE, EARNING PER SHARE EPS, DEBT TO EQUITY RATIO, DIVIDEN PAYOUT RATIO TERHADAP MANAJEMEN LABA Aprih Santoso; Diana Puspitasari; Rahmatya Widyaswati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

The financial statements are the means of communicating financial information to parties outside the company. In preparing the financial statements, accrual basis chosen for a more rational and fair in reflecting the real financial condition of the company, but on the other hand the use of the accrual basis may provide more flexibility to the management in selecting the method of accounting for not deviate from the rules of the Financial Accounting Standards applicable. Selection of accounting methods that are deliberately selected by management for a particular purpose known as earnings management.This study replicates previous research on earnings management. Financial variables used in this study and is thought to have an effect on earnings management in this study is the Capital Intencity Ratio (CIR), firm size (SIZE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). The purpose of this study is to see the effect of Intencity Capital Ratio (CIR), firm size (SIZE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) of the Income Management. The sample in this study were taken by purposive sampling, with specific criteria that the Company manufacturing sector food beverage that go public in Indonesia is not doing mergers and acquisitions during the period of the study, had a positive net income and present the complete financial statements, as well as presenting the ratio of the complete suite the variables to be studied, during the period 2010-2014. Thus obtained a sample of 10 companies.During the period show that the study data were normally distributed. Based normality test, multicollinearity, heteroscedasticity test and autocorrelation test found no deviation from the classical assumptions. It shows the available data has been qualified using multiple linear regression model. The results showed that the only variable Intencity Capital Ratio (CIR) and Earning Per Share (EPS) showed a significant effect on Earnings Management. Whereas the variable firm size (SIZE), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR) did not show any effect on Earnings Management. The predictive ability of these variables on the seventh Earnings Changes in the study by 39 percent, while the remaining 61 percent is affected by other factors that are not included in the research model.
Product Quality, Promotion And Price Perception Of Purchasing Decisions (Study On Consumers Of Kopi Janji Jiwa Tembalang Semarang City) adhi widyakto; diana puspitasari; edy suryawardana
JURNAL STUDI MANAJEMEN ORGANISASI Vol 18, No 2 (2021)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.52 KB) | DOI: 10.14710/jsmo.v18i2.38744

Abstract

The consequences of product quality, promotion, and price assumption to the purchase decision in Coffee Kopi Janji Jiwatembalang Semarang. Respondents wore non-random sampling illustration methods. This illustration is wearing Purposive Sampling method, there are also criteria used are consumers or customers of the lowest age of 15 years, minimun once tasted coffee Kopi Janji Jiwa Semarang and the last had arrived at Kopi Janji Jiwa Tembalang Semarang. Methods of collecting information by wearing questionnaires and have been tested for validity and reliability. In testing product quality variables, the promotional decameter price assumption to the researcher's purchase provisions put on multiple linear regression analysis. There are also results showing if the quality of the product, promotion and price assumptions have a positive and significant influence.
PEMAHAMAN DAN KEPEDULIAN DALAM PENERAPAN GREEN ACCOUNTING PADA UKM TEMPE DI KELURAHAN KROBOKAN, KECAMATAN SEMARANG BARAT Diana Puspitasari; Zulaika Putri Rokhimah
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 9 No. 3 (2018): AKURAT Edisi September-Desember 2018 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.328 KB)

Abstract

Pemberdayaan usaha kecil dan menengah (UKM) merupakan langkah yang strategis dalam meningkatkan dasar kehidupan rakyat Indonesia, khususnya melalui penyediaan lapangan kerja dan mengurangi kesenjangan dan tingkat kemiskinan. Perkembangan peran usaha kecil dan menengah (UKM) yang besar ditunjukkan oleh jumlah unit usaha, pengusaha, serta kontribusinya terhadap pendapatan nasional, dan penyediaan lapangan kerja, (Tim Kementerian Koperasi dan UKM, 2012). UKM yang cukup banyak dijumpai di Semarang adalah UKM tempe Salah satu lokasi ukm home industry tempe di Kota Semarang yang memiliki potensi besar berkembang dengan baik terletak di Kelurahan Krobokan, Semarang Barat. UKM dianggap memiliki kewajiban untuk memahami dan menerapkan konsep green accounting dalam menjalankan kegiatan usahanya, karena kontribusi UKM selain sebagai penyumbang perekonomian negara, juga berperan dalam menghasilkan limbah yang kadang dapat mencemari dan merusak lingkungan. Di dalam green accounting tersembunyi green cost dan biasanya tidak tampak secara riil. Green cost atau biaya lingkungan merupakan dampak yang timbul dari sisi keuangan dan non keuangan yang wajib dipikul sebagai akibat dari suatu kegiatan (usaha) yang dilakukan yang berkaitan dengan lingkungan. Biaya lingkungan yang terjadi di dalam perusahaan merupakan salah satu biaya overhead pabrik yang sulit diidentifikasi secara langsung, karena biaya-biaya tersebut seringkali tersembunyi dalam pusat biaya, dan tidak ada bukti pencatatan ataupun pelaporan yang sangat jelas terkait dengan biaya lingkungan. Dengan menggunakan metode kualitatif melalui wawancara lisan dan tertulis kepada pemilik UKM Tempe, didapat hasil bahwa pemilik UKM Tempe di kelurahan Krobokan, Kecamatan Semarang Barat paham dan peduli bagaimana menjaga lingkungan hidup dengan baik yang merupakan bagian tanggung jawab mereka sebagai pemilik usaha sekaligus makhluk sosial. Tetapi kebanyakan dari mereka tidak paham komponen biaya apa saya yang ada di dalam biaya usaha dan biaya lingkungan. Rendahnya tingkat pendidikan dan minimnya pengetahuan dan pengalaman dalam mengelola biaya usaha dan biaya lingkungan menjadi kendala utama bagi pemilik usaha dalam menerapkan tanggung jawab dan kepedulian mereka dalam menjaga lingkungan sekitar usaha dengan baik. Dari hasil wawancara lapangan, diketahui bahwa pelaku UKM peduli terhadap lingkungan akan tetapi tidak tahu apa saja komponen-komponen dan bagaimana memasukkan dalam biaya produksi. Semua pemilik UKM Tempe yang ada di wilayah RW I kelurahan Krobokan tidak mengetahui dan tidak paham dengan green accounting.
Co-Authors Acai Sudirman Adhi Widyakto Alinda Nisa Aprih Santoso Butarbutar, Marisi Chasanah, Amalia Nur Dian Indriana Hapsari Dina Ruslanjari Dwi Widi Pratito Eko Risdianto Eko Swistoro Elsa Amitha Mutiara Feby Aulia Marsida Fitria Nur Indah Djafar Fungki Sri Rejeki Herwening Sindu Lestari Linda Novasari Marina Revitriani Masitha Fahmi Wardhani Miftachul Mujib Musdholifah Novi Mega Srianti Nurul Juwariyah Oktoriza, Linda Ayu Ratna Herawati Risanda Alirastra Budiantoro Rita Meiriyanti Sherly Sherly Suryawardana, Edy Tongam Sihol Nababan, Tongam Sihol Tri Rinawati Triani Triani Widyaswati, Rahmatya Witjaksono EH Witjaksono Eko Hartoto Yeni Kuntari Zulaika Putri Rokhimah Zulaika Putri Rokhimah