Article Per Year (5 Year)
p-Index From 2019 - 2024
1.99
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Optimum : Jurnal Ekonomi dan Pembangunan Global Review of Islamic Economics and Business Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama EkBis: Jurnal Ekonomi dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Journal of Islamic economy and Community Engagement ACE : Accounting Research Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi Dan Manajemen
Dwi Marlina Wijayanti
UIN Sunan Kalijaga Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
The Triangle of Sensory Marketing Model: Does it Stimulate Brand Experience and Loyalty? Alex Fahrur Riza; Dwi Marlina Wijayanti
Esensi: Jurnal Bisnis dan Manajemen Vol 8, No 1 (2018)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v8i1.6058

Abstract

The purpose of this study is to examine the framework of brand experience associating with customer loyalty. Sensory marketing effectiveness is recognized in business contexts but only little research has been conducted on sensory marketing. This study contribute to filling this gap by proposing a model that explains how sensory stimulation influences loyalty. Brand experience is expected to mediate this relationship. This study applies exploratory and explanatory approaches to investigate the sensory marketing concept and examine the framework brand experience in association with customer loyalty. Data is collected using online survey. Respondents are individual who had experience in consuming product at restaurant or cafe that has been using the five senses stimulus. Conceptually, this study found interesting relationship between sensory marketing, brand experience, and customer loyalty then called as triangle sensory marketing. The findings offer an additional insight to managers on sensory marketing strategy to stimulate brand experience that can establish customer loyalty.DOI: 10.15408/ess.v8i1.6058 
PAJAK DIGITAL: POTENSI DAN TANTANGAN Dwi Marlina Wijayanti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 10, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.698 KB) | DOI: 10.12928/optimum.v10i1.15831

Abstract

This study aims to analyze the potential and challenges of taxation in the digital era and  understanding the readiness of business actors conducting business activities through E-commerce (PMSE) to the new taxation rules. In addition, this study also provides an overview of taxation policies that are appropriate to the digital era. There are still many potential taxation that has not been touched. One of the biggest potential is in digital companies. Tax regulations for digital companies are still under discussion by the government. But for business operators who carry out PMSE, there is a regulation which requires them to pay taxes. Observations indicate that the majority of business operators conducting PMSEs are not yet aware of the latest tax regulations. Literacy is needed so that more tax objects are aware on tax. Nevertheless, the results show that business operators are ready to be confirmed as taxpayers in accordance with applicable regulations. This is a big opportunity in the taxation sector.
Program TAMAPAN Untuk Meningkatkan Literasi Keuangan di Indonesia Dwi Marlina Wijayanti
Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 18 No. 1 (2018)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/aplikasia.v18i1.1390

Abstract

Peran Otoritas Jasa Keuangan (OJK) semakin besar di Indonesia. Berbagai strategi diterapkan untuk meningkatkan perbaikan dalam pengelolaan keuangan baik di sektor perbankan maupun non perbankan. Salah satu yang belum tersentuh adalah keterlibatan mahasiswa dalam menguatkan Strategi Nasional Literasi Keuangan dari OJK. Fakta di lapangan menunjukkan bahwa banyak lulusan sarjana yang masih menganggur. Hal ini disebabkan kurangnya lapangan pekerjaan dan ketiadaan modal untuk merintis bisnis (star-up) sebagai solusi memperoleh penghasilan. Hal ini banyak terjadi terutama di masyarakat pedesaan. Dampak jangka panjangnya adalah mereka melakukan pembiayaan melalui rentenir. Melalui program TAMAPAN maka masalah tersebut dapat diatasi. Program TAMAPAN merupakan program yang memberikan fasilitas kepada mahasiswa untuk menyimpan dana yang mereka punya untuk tujuan masa depan dan untuk melakukan pembiayaan selama kuliah. Melalui beberapa produk TAMAPAN berupa tabungan tempat tinggal, tabungan biaya kuliah, tabungan modal usaha, tabungan investasi, dan pembiayaan usaha maka mahasiswa dimudahkan dalam merintis usaha sejak bangku kuliah dan mudah dalam mencukupi kebutuhan di masa yang akan datang setelah menjadi sarjana. Produk tersebut mendorong mahasiswa untuk belajar berinvestasi dan merencanakan dana-dana yang akan dibutuhkan setelah menjadi sarjana. Selain itu, mahasiswa yang memiliki ide usaha maka dapat memulai bisnisnya dengan produk pembiayaan yang disediakan oleh TAMAPAN.  Kesulitan keuangan dapat diatasi dengan program ini.
Do Social & Psychological Factors Affect Investment Intention in Islamic Capital Markets? Fachmi Pachlevi Yandra; Dwi Marlina Wijayanti
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.1.1484

Abstract

This research aimed to predict social and psychological factors affecting individual investment decision in the Islamic capital market. Furthermore, the Theory of Planned Behavior Model (TPB) was used to explain irrational investor decisions affected by cognitive biases. We attempted to correct the pessimistic view of investors on the Islamic capital market using social & psychological perspectives. This study used a self-administered survey and obtained 82 investors and non-investors as respondents. The main criteria of individuals selected as respondents of the study were those who knew about the stock market and have heard the term Islamic capital market. This paper provided empirical insights on how the TPB model successfully explains the variance of change in investment intention. The results indicated that all predictors had a significant positive effect on individual investment intention. Individuals tend to exhibit a cognitive bias that lead to irrational decisions because individual’s attitude and PBC shape false perception of the usefulness of the Sharia capital market.
Determinan Perataan Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2015-2020 Sangaji Nur Kuncoro Kusumo; Dwi Marlina Wijayanti
ACE: Accounting Research Journal Vol 2 No 1 (2022): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT Income smoothing is one way to make the company’s profits can look stable by moving the profits of the previous period to the current period. Over the past few years the practice of income smoothing has often been problem for investors, because of the widespread practice of income smoothing carried out and not all the results obtained are profitable for investors, too much harm to investors. This study aims to determine the factors that can affect the practice of income smoothing in financial sector companies listed on Indonesia Stock Exchange (IDX) in 2015 to 2020. The sample in this study are financial sector companies that meet certain criteria, determined using purposive sampling with a total sample of 35 companies. The data analysis techique used is logistic regression analysis which is processed using e-views12. The result showed that the profitability and ability of managers had a significant effect on income smoothing, while firm size and financial leverage had a significant negative effect. For the moderating variable, institutional ownership strengthens the relationship between profitability, and managers’ ability on income smoothing. Keywords: Income Smoothing, Institutional Ownership, Profitability, Company Size ABSTRAK Perataan laba merupakan salah satu cara untuk membuat laba perusahaan terlihat stabil dengan cara memindahkan laba periode sebelumnya ke periode sekarang. Selama beberapa tahun ke belakang praktik perataan laba sering menjadi persolan bagi para investor, karena maraknya praktik perataan laba dilakukan dan tidak semua hasil yang diperoleh menguntungkan investor, terlalu banyak yang merugikan investor. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi praktik perataan laba pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2020. Sampel dalam penelitian ini yaitu perusahaan sektor keuangan yang memenuhi kriteria tertentu, yang ditentukan menggunakan purposive sampling dengan jumlah sampel sebanyak 35 perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi logistik yang diolah menggunakan e-views12. Hasil penelitian menunnjukan bahwa profitabilitas dan kemampuan manajer berpengaruh signifikan terhadap perataan laba sedangkan ukuran perusahaan dan financial leverage berpengaruh negatif signifikan. Untuk variabel moderasi institutional ownership memperkuat hubungan antara ukuran perusahaan dan financial leverage terhadap perataan laba, serta memperlemah hubungan anatara profitabilitas dan kemampuan manajer terhadap perataan laba. Kata kunci: Perataan Laba, Kepemilikan Perusahaan, Profitabilitas, Ukuran Perusahaan
Kartini in the Pandemic: Women's Economic Empowerment Through Synergy of Digital Banking, Fintech, and E-Commerce Alex Fahrur Riza; Dwi Marlina Wijayanti
Journal of Islamic Economy and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The role of the Financial Services Authority (OJK) is getting bigger in Indonesia. Various strategies are implemented to increase financial inclusion and literacy in Indonesia. However, the mindset that is built that women are identical to housewives who do not have financial independence creates a gap in inclusion and financial literacy between men and women. As a result, women cannot contribute to managing finances well and cannot help build a strong family economy because they do not have the knowledge and financial skills as well as men. The KARTINI program is a program that provides facilities for the women's community to have financial independence. The integration between digital banking (smart behavior), financial technology (affiliate marketing), and e-commerce (dropship) can be the right program in optimizing financial inclusion and literacy for women. The implementation of the KARTINI program has a positive impact on the women's community such as women's cooperatives, PKK women, Aisyiyah women, recitation groups, dharma Wanita and other women's groups. In addition, this program can be applied by OJK to all regions in Indonesia to increase financial literacy and inclusion. Through the integration of smart behavior, affiliate marketing, and dropship, the goals of OJK will be achieved more quickly.
THE ROLE OF RESEARCH WORKSHOPS IS TO INCREASE PUBLICATION INTEREST IN ACCREDITED JOURNALS Muhfiatun Muhfiatun; Dwi Marlina Wijayanti; Prasojo Prasojo; Lailatis Syarifah; Sofyan Hadinata
Journal of Islamic Economy and Community Engagement Vol. 2 No. 2 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the interest of final year students who are completing their final project to make publications in reputable journals. At present, 9 criteria accreditation requires a lot of publications from students while the climate of publication of student work is still not well formed. Therefore, activities and policies are needed to build a culture of publication. Research workshops are one way to encourage students to make publications. This study uses final year students who are finishing their final assignments as respondents/ workshop participants. The goal is that the results of their final project can be published directly in a reputable journal. The results showed that after attending the workshop, the majority of respondents gave positive responses related to the workshop activities and had a high enough interest to do the publication. The results of this study have practical implications for policy makers to regularly conduct research workshops for students.
Strategi Mitigasi Non-Performing Loan (NPL) Pada Masa Krisis Pandemi Covid-19 Melalui Portofolio Kredit Terdiversifikasi Dwi Marlina Wijayanti; Fachmi Pachlevi Yandra
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to examine the impact of credit portfolio diversification on Non-Performing Loans (NPL). In addition, this study also analyzes the differences in NPL before and during the COVID-19 pandemic. The COVID-19 pandemic has caused banks to experience threats of reduced profitability and increased risk of default. As a result, banks are overshadowed by the increase in NPLs. Based on traditional banking theory, diversification of credit portfolio can reduce credit risk by dividing credit risk into various sectors. The sample in this study were 38 banks listed on the Indonesia Stock Exchange. The data is taken from notes on interim banking financial reports in December 2019, March 2020, and June 2020. The results of this study indicate that the level of NPL before and during the COVID-19 pandemic has increased, although not significantly. In addition, banks with diversified loan portfolios have lower NPLs than banks with concentrated loan portfolios. This research also contributes to banking and government for strategic decision making. Keywords: NPL, Credit portfolio, Diversification ABSTRAK Penelitian ini bertujuan untuk menguji dampak diversifikasi portofolio kredit terhadap Non-Performing Loan (NPL). Selain itu, penelitian ini juga menganalisis perbedaan NPL sebelum dan pada saat terjadi pandemi COVID-19. Pandemi COVID-19 menyebabkan perbankan mengalami ancaman penurunan profitabilitas dan kenaikan resiko gagal bayar. Akibatnya, bank dibayang-bayangi oleh kenaikan NPL. Berdasarkan teori perbankan tradisional, diversifikasi porotofolio kredit dapat mengurangi resiko kredit dengan membagi resiko kredit ke dalam berbagai sektor. Sampel dalam penelitian ini adalah 38 perbankan yang listing di Bursa Efek Indonesia. Data diambil dari catatan atas laporan keuangan interim perbankan pada Desember 2019 dan Maret 2020. Hasil penelitian ini menunjukkan bahwa tingkat NPL sebelum dan pada saat terjadi pandemi COVID-19 mengalami peningkatan meskipun belum signifikan. Selain itu, bank dengan portofolio kredit terdiversifikasi memiliki NPL lebih rendah dibandingkan dengan bank yang memiliki portofolio kredit terkonsentrasi. Penelitian ini juga memberikan kontribusi kepada perbankan dan pemerintah untuk pengambilan keputusan strategis. Kata kunci: NPL, Portofolio kredit, Diversifikasi
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun Muhfiatun; Prasojo Prasojo; Dwi Marlina Wijayanti; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.284 KB) | DOI: 10.24815/jdab.v9i1.24262

Abstract

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi Dwi Marlina Wijayanti; Frisky Jeremi Kasingku; Risa Rukmana
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.791 KB) | DOI: 10.24815/jdab.v4i2.6750

Abstract

Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.
Co-Authors Alex Fahrur Riza Alex Fahrur Riza Alif Khuwarazmi Maulana Julendra Dien F. Awaliyah Fachmi Pachlevi Yandra Frisky Jeremy Kasingku Hikmatul Aulia Lailatis Syarifah Muhfiatun, Muhfiatun Prasojo Prasojo Risa Rukmana Riswanti Budi Sekaringsih Sangaji Nur Kuncoro Kusumo Slamet Haryono Sofyan Hadinata Tettet Fitrijanti Tri Fadhilatul Mustamiroh