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Pengaruh Perencanaan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi dan Konstruksi Yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017 Adibah Yahya; Dian Wahyuningsih
SOSIOHUMANITAS Vol 21 No 2 (2019): Agustus 2019
Publisher : Lembaga Penelitian Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/sosiohumanitas.v21i2.1242

Laporan keuangan berfungsi untuk mengkomunikasikan data keuangan dengan aktivitas perusahaan kepada pihak-pihak yang berkepentingan. Pihak yang berkepentingan tidak hanya manajemen tetapi juga otorisasi pajak, perbedaan kepentingan dan informasi tersebut mengakibatkan manajemen untuk melakukan strategi dalam mengolah data akuntansi yang dihasilkan. Manajemen laba merupakan salah satu cara dalam melakukan strategi pengolahan data akuntansi, melalui perencanaan pajak dan asset pajak tangguhan dalam laporan keuangan. Pada penelitian ini sampel yang digunakan adalah perusahaan telekomunikasi dan konstruksi sebanyak 7 perusahaan dengan data laporan keuangan periode 2013 – 2017 melalui teknik purposive sampling. Metode pengolahan data menggunakan analisis deskriptif statistic dengan alat analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, (2) Aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan (3) perencanaan pajak dan asset pajak tangguhan secara simultan tidak berpengauh terhadap manajemen laba.

KINERJA DOSEN YANG DIPENGARUHI BUDAYA ORGANISASI DAN KOMPETENSI DOSEN Leha Soleha; Dian Wahyuningsih; Sriwardani Sriwardani
SOSIOHUMANITAS Vol 22 No 2 (2020): Agustus 2020
Publisher : Lembaga Penelitian Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/sosiohumanitas.v22i2.1578

Tujuan dari penelitian ini yaitu untuk mengetahui besarnya pengaruh budaya organisasi dan kompetensi terhadap kinerja dosen pada Fakultas Ekonomi dan Bisnis Universitas Langlangbuana. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik penentuan data dalam penelitian ini yaitu menggunakan populasi dengan jumlah responden sebanyak 42 orang. Metode analisis data yang digunakan adalah analisis jalur (path analysis) dengan menggunakan bantuan software SPSS versi 26. Berdasarkan hasil penelitian diperoleh hasil secara parsial budaya organisasi berpengaruh terhadap kinerja dosen serta kompetensi berpengaruh terhadap kinerja dosen. Begitupula secara simultan terdapat pengaruh antara budaya organisasi dan kompetensi terhadap kinerja dosen.

PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT. NEURONWORKS INDONESIA BANDUNG Johar Maknur; Dian Wahyuningsih
Almana : Jurnal Manajemen dan Bisnis Vol 2 No 3 (2018): Vol. 2 No. 3/ Desember 2018
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Penelitian ini merupakan studi kasus pada PT. Neuronworks Indonesia Bandung. Subjek pada penelitian ini adalah karyawan Indonesia Jersey. Sampel dalam penelitian ini sebanyak 40 karyawan. Teknik pengambilan data adalah populasi. Teknik pengumpulan data melalui kuisioner dengan skala pengukuran Likert. Pengujian instrumen penelitian dengan menggunakan uji validitas dan uji reliabilitas. Uji normalitas menggunakan uji parametrik, sedangkan pengujian hipotesis menggunakan uji t dan uji F. Hasil dari penelitian ini yaitu terdapat pengaruh budaya organisasi terhadap kinerja karyawan, gaya kepemimpinan berpengaruh terhadap kinerja karyawan, dan budaya organisasi dan gaya kepemimpinan berpengaruh terhadap kinerja karyawan,. Dan variabel yang berpengaruh dominan terhadap kinerja karyawan adalah Budaya Organisasi.

Factors that Influence Interest Repurchase Tourist Visitors Dian Wahyuningsih
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 2 (2021): August
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

The shift in public opinion regarding tourism needs is supported by the acceleration of information technology which has an impact on the rapid development of the tourism industry. Bandung is one of the tourist destinations that offer a variety of the latest destinations, including Kampoeng Tulip Ciwastra Bandung. The purpose of this study is to determine and analyze visitors to Kampoeng Tulip Ciwastra Bandung. This study uses descriptive and verificative methods with a quantitative approach. Sampling was done by non-probability sampling method, namely incidental sampling with a total of 100 respondents. The data analysis method used is path analysis. The results showed that partially experiential marketing affected repurchase interest by 34.4% and service quality affected repurchase interest by 29.1%. The simultaneous influence between experiential marketing and service quality on repurchase interest is 63.5%.

The Influence of Human Capital and Organizational Culture on Staff Performance Dian Wahyuningsih
Almana : Jurnal Manajemen dan Bisnis Vol 6 No 1 (2022): April
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

The quality of human resources or employees can be known from their performance. Achieve high employee performance, it can be started from the employee's desire to be part of the company. the better the human capital and organizational culture, the better the employee's performance for the company. This study aims to determine how the condition of Human Capital, Organizational Culture, and Staff Performance at the Yogya Kepatihan Department Store. In addition, this study also aims to determine the magnitude of the influence of Human Capital, Organizational Culture on Staff Performance. A survey was conducted at the Yogya Kepatihan Department Store. The research method used is descriptive and verification with a quantitative approach. The data analysis method used is path analysis and hypothesis testing using the t-test and F-test which are processed using the SPSS Version 25 program. staff. Meanwhile, simultaneously Human Capital and Organizational Culture have a positive and significant effect on Staff Performance at the Yogya Kepatihan Department Store.

Studi tentang Dorongan Minat Beli Ulang oleh Pengunjung Kampung Tulip (Bandung) Dian Wahyuningsih; Puti Harissa Pratidhina; Erwin Kurniawan A.; Dio Caisar Darma
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.654

Dewasa ini, dominasi industri pariwisata telah menarik antusias para pengunjung. Menariknya, sektor tersebut juga tidak kalah pentingnya berkontribusi pada keberlanjutan sosial dan ekonomi lokal. Prioritas penelitian ini berutujuan untuk menguji determinasi antara pemasaran eksperiensial dan kualitas pelayanan terhadap minat beli ulang. Teknik verifikatif berbasis pendekatan kuantitatif-deskriftif mendukung instrumen pengujian. Sampel dikembangkan melalui metode non-probability sampling yang melibatkan 100 informan yang berkunjung di Kampung Tulip secara insidental. Metode analisis data diterapkan dengan analisis jalur (path analysis). Temuan menjelaskan beberapa poin penting mengacu relevansi hipotesis. Secara parsial, pemasaran eksperiensial akan berpengaruh terhadap minat beli ulang sebesar 34,4%. Adapun kualitas pelayanan berpengaruh terhadap minat beli ulang mencapai 29,1%. Disamping itu, terkait pengaruh secara simultan antara pemasaran eksperiensial dan kualitas pelayanan terhadap minat beli ulang diperoleh 63,5%. Pemasaran eksperiensial dan kualitas pelayanan sebagai aspek pendorong minat beli pengujung perlu diperluas dalam rangka kontribusi praktis dan akademis. Pekerjaan besar lanjutan menanti untuk memperbaiki kelemahan penelitian.

Showcasing Luxury on Social Media: What Are The Effects? An Anomaly among Lecturers Erwin Kurniawan A.; Dian Wahyuningsih; Dio Darma
Jurnal Sosioteknologi Vol. 22 No. 1 (2023): MARCH 2023
Publisher : Fakultas Seni Rupa dan Desain ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/sostek.itbj.2023.22.1.2

In almost every job, technological advancement plays a vital role in making it easierfor humans, including social media. Today, there is a diminution of solidarity, which iscontradictory to the “concept of caring”. Users are increasingly indifferent, sometimesselfish, and exaggerate when they come into contact with posts on social media, thustriggering hacking by irresponsible individuals to achieve certain advantages. Thispaper is dedicated to investigating discriminatory actions against lecturers in theFaculty of ABC–University of XYZ who use Facebook and WhatsApp to show off allthe luxuries of life. Through the experimental–qualitative design, the sample invited“social climbing” lecturers who experienced material and non-material losses. Thisstudy describes that respondents who experienced material impacts due to hackingwere more dominant than those who suffered non-material losses. Most judged that thehacking addressed to respondents was triggered by a dominant intensity on social mediarather than going about their daily routines. However, in the long term, lecturers expresstheir attitude toward improving integrity as an academic community. Recognizing thisreality, the practical implications of regulation and lawlessness in cyberspace need to beenforced. In addition, these findings also set the agenda for future studies.

The Influence of Competence and Achievement Motivation on Teacher Performance Dian Wahyuningsih
Almana : Jurnal Manajemen dan Bisnis Vol 7 No 2 (2023): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v7i2.2326

Teachers are one of the factors that determine the success of an education, and teacher performance needs to be considered properly. If the teacher's goals are achieved following the standards he has set, then the teacher's performance can be said to be high. If the teacher's performance is high, it will encourage success in carrying out the duties of a teacher. The purpose of this study was to determine the condition of competence, achievement motivation, and teacher performance at SMK Negeri 2 Baleendah. In addition, the purpose of this study was to determine the magnitude of the effect of competence, and achievement motivation on teacher performance at SMK Negeri 2 Baleendah. The method used in this study is a sample method where this study takes part of the 105 population teachers at SMK Negeri 2 Baleendah to become respondents. The data collected is by using a questionnaire. Questionnaires were distributed to 90 respondents and data processing from this study used path analysis. Competence at SMK Negeri 2 Baleendah is quite good. Likewise, achievement motivation at SMK Negeri 2 Baleendah is quite good and teacher performance at SMK Negeri 2 Baleendah is quite good, competence on teacher performance has a greater influence, and achievement motivation on teacher performance also has an influence. Competence and achievement motivation affect teacher performance.

THE INFLUENCE OF BRAND ASSOCIATION ON PURCHASING DECISIONS WITH BRAND AMBASSADORS AS A MODERATING VARIABLE Dian Wahyuningsih; Nurdin Nurdin; Dicki Bagus Chandra; Rizal R. Manullang; Zamhari Zamhari
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
Publisher : Adisam Publisher

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

Backgrounds: Researchers have the belief that it is also used as a hypothesis in this research regarding the Brand Association variable which can have a positive relationship and a significant influence on purchasing decisions because the more and better brand associations will make the product more known to the public, regarding product identity and product quality. Objectives In the end, the public/potential consumers can make purchasing decisions. Apart from that, researchers also believe that if the influence of the Brand Association variable on Purchasing Decisions is moderated by the Brand Ambassador variable, it can further strengthen the influence of the Brand Association variable on Purchasing Decisions because Brand Ambassadors will convince buyers of product quality, product suitability, and so on. Methods: This research is quantitative research with an explanatory approach, namely research that uses previous research as a basis for building new arguments to prove the influence of the Independent variable on the Dependent variable and the strength of the moderating variable in strengthening the relationship between the two variables (Kurniawan, 2018). The data used in this research is secondary data distributed digitally to MS Glow consumers spread throughout Indonesia, totaling 300 consumers. These data were analyzed using the Samrt PLS 4.0 analysis tool. Results and Conclusions: The results of table 3 of the path coefficient show a positive relationship direction and a significant influence because the P-Values value is positive and is below the 0.05 significance level, namely 0.021. The results of the second row of the third table of Path Efficiency show a positive relationship direction and a significant influence on Purchasing Decisions because it has a positive direction and is below the 0.05 significance level, namely 0.000, which is more significant than the direct test of 0.021. Thus, the first and second hypotheses in this research can be proven and accepted.

Innovations Ability Influenced by Creativity, Competence, and Intrinsic Motivation and Its Implications for Entrepreneurs Success Dian Wahyuningsih
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 2 (2024): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i2.2474

The strategic issue that is currently trending in Small Business activities is making MSMEs the backbone of the national economy. Empowerment and development of the existence of small business centers are very necessary so that they can grow and be sustainable, especially in the fashion sector. This research aims to explain the ability to innovate which is influenced by creativity, competence, and intrinsic motivation, and its implications for the success of small entrepreneurs (survey of small entrepreneurs in the fashion sector throughout Greater Bandung). The type of research is quantitative research, the research method used is descriptive and verification methods, and research variables include Creativity, Competence and Intrinsic Motivation, Ability to Innovate, and Entrepreneurial Success. The total sample was 250 small business actors with data collection techniques using questionnaires. The data analysis technique uses structural equation modeling (SEM) with the LIESRELL program. Descriptive research results show that creativity, competence, intrinsic motivation, and the ability to innovate as well as the success of entrepreneurs fall into the moderate to good category. The results of the verification research show that creativity, competence, and intrinsic motivation influence the ability to innovate both simultaneously and partially and the ability to innovate influences the success of small entrepreneurs in the Greater Bandung fashion sector.

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