Articles
<![CDATA[EFEKTIVITAS PENERAPAN SISTEM INSENTIF BAGI MANAJER DAN KARYAWAN ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Cinthia Annisa Vinahapsari]]>
<![CDATA[ Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya ]]>
Publisher : <![CDATA[Institut Informatika Dan Bisnis (IIB) Darmajaya ]]>
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DOI: 10.30873/jbd.v6i1.1930
<![CDATA[Incentives are awards given to managers or employees in order to motivate managers and employees to improve their performance, so that the company’s goal namely maximize shareholder value can be obtained. Shareholder value can be maximized through increased income. Increased income will cause an increase in stock prices, so that shareholder value will also increase. However, incentives can actually trigger deviant behavior for managers. The presence of the incentive system in the form of bonuses obtained by managers when managers can increase company profits, resulting in profit manipulation is inevitable. The company's profit which is manipulated so that it looks high for the personal benefit of the manager, will cause the company to suffer losses. On the other hand, incentives can create knowledge sharing between employees. This will further improve employee performance. Good employee performance will provide benefits for managers in achieving company goals that is maximizing shareholder value. This research is a qualitative research with literature review approach.Keywords — Incentives, Shareholder Value, Income, Knowledge Sharing]]>
<![CDATA[ISLAMIC SOCIAL REPORTING: THE DIFFERENCE OF PERCEPTION BETWEEN USER AND PREPARER OF ISLAMIC BANKING IN INDONESIA ]]>
<![CDATA[Dhiona Ayu Nani]]>
<![CDATA[ TECHNOBIZ : International Journal of Business Vol 2, No 1 (2019): APRIL ]]>
Publisher : <![CDATA[Universitas Teknokrat Indonesia ]]>
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DOI: 10.33365/tb.v2i1.280
<![CDATA[Islamic banking has functions that are not merely oriented towards gaining profit but also related to social roles in society. Muhammad (2010) explain that financial report makers as part of companies tend to minimize reporting costs to ensure cost efficiency because their main goal is economic performance. On the other hand, users who represent the community expect Islamic banking to have social accountability because the existence of these companies is within the community. Therefore, the discussion about accountability of Islamic banking in the social field becomes interesting to be studied. This study aims to determine the perceptions of users and preparers of financial statements on the main objectives of Islamic banking social report, the motivation of Islamic banking to present social report, the potential groups of social report users and the information that must be disclosed on a social report. This study uses two types of respondents, namely the users represented by lecturers and students and the preparers represented by Islamic Bank employees in one of the big cities in Indonesia. The analytical method used is t-test and Multiple Response Analysis. The results of the study show that there are no differences in perceptions between the users and preparers of financial statements towards the main objectives of Islamic banking social report, the motivation of Islamic banking to present social report and potential users of Islamic banking social report. Meanwhile, there is the difference in perceptions between users and preparers of financial statements of information that must be disclosed in the Islamic banking social report.Keywords: Islamic Banking, Social Reporting in Islamic Perspective, Accountability.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Desi Rahmawati]]>;
<![CDATA[Dhiona Ayu Nani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.246
<![CDATA[This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance. Keywords: tax avoidance, profitability, firm size, debt level.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Eka Nisatul Mukaroh]]>
<![CDATA[ REVENUE: Jurnal Manajemen Bisnis Islam Vol 2, No 1 (2021) ]]>
Publisher : <![CDATA[Sharia Business Management UIN Raden Intan Lampung ]]>
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DOI: 10.24042/revenue.v2i1.7939
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh kecerdasan emosional (EQ) dan kecerdasan spiritual (SQ) pada kinerja karyawan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diolah menggunakan SPSS 16.0. Populasi dalam penelitian ini adalah karyawan hotel se Bandar Lampung sejumlah 54 karyawan. Instrumen penelitian menggunakan kuesioner kecerdasan emosional (EQ), kecerdasan spiritual (SQ), dan kinerja karyawan. Analisis data meliputi uji validitas, uji reliabilitas, koefisien determinasi, uji parsial dan uji simultan dengan analisis regresi linear berganda sebagai alat analisisnya menggunakan bantuan SPSS 16 for windows. Berdasarkan pembahasan hasil penelitian ini diperoleh simpulan bahwa kecerdasan emosional dan kecerdasan spiritual bersama-sama berpengaruh pada kinerja karyawan hotel se Bandar Lampung.]]>
<![CDATA[Penguatan Kelembagaan dalam Rangka Peningkatan Produktivitas Petani Kopi pada GAPOKTAN Sumber Murni Lampung (SML) ]]>
<![CDATA[Defia Riski Anggarini]]>;
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Wendy Aprianto]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v2i1.59
<![CDATA[Abstrak: Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk menumbuhkan kemandirian GAPOKTAN dalam penjualan hasil panen dengan memberikan pemahaman tentang institusi kelembagaan sehingga memudahkan para anggota Gapoktan dalam membuat proposal pendampingan yang dapat diajukan pada instansi-instansi terkait, memberikan pemahaman dalam pengelolaan keuangan melalui pelatihan pembukuan, serta memberikan pemahaman tentang Online Marketing melalui pelatihan penjualan secara online pada platform marketing digital yaitu Shopee, Tokopedia, Bukalapak, dan Blibli. Hasil PKM ini ditunjukkan dengan pengetahuan dan pemahaman para anggota GAPOKTAN tentang penyusunan proposal sudah mulai bertambah semenjak mengikuti pelatihan, antusiasme ditunjukkan melalui keaktifan mereka saat mengikuti pelatihan, pengetahuan masyarakat mengenai pengelolaan keuangan melalui pencatatan keuangan ketika panen sudah meningkat, serta pengetahuan masyarakat mengenai penjualan secara online melalui platform digital sudah meningkat.Kata Kunci: Pengabdian Kepada Masyarakat, GAPOKTAN, Institusi Kelembagaan, Pengelolaan Keuangan, Online Marketing.]]>
<![CDATA[Fraud dalam Proses Akademik pada Perilaku Mahasiswa ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Maria Tri Kurnia Handayani]]>;
<![CDATA[Vera Apri Dina Safitri]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v5i1.3640
<![CDATA[Fenomena yang cukup menarik untuk diamati di dalam dunia pendidikan saat ini yaitu banyak ditemukannya praktik-praktik kecurangan (fraud) yang terjadi, hal ini disebut academic fraud. Penelitian ini bertujuan untuk menganalisis pengaruh fraud dalam proses akademik terhadap perilaku mahasiswa yang menggunakan konsep fraud pentagon. Penelitian ini menggunakan pendekatan kuantitatif serta jenis data yang digunakan dalam penelitian ini adalah data primer yaitu data yang diperoleh langsung melalui kuesioner. Metode pengambilan sampel menggunakan metode purposive sampling yaitu metode yang menggunakan kriteria tertentu. Responden dalam penelitian ini adalah mahasiswa aktif di 15 Universitas di Bandar Lampung dan telah atau sedang menempuh matakuliah Etika Profesi atau matakuliah yang berkaitan dengan Etika. Teknik pengolahan dan analisis data yang digunakan adalah regresi linear berganda dengan hipotesis uji T dan uji F. Hasil penelitian menunjukan bahwa variabel Peluang, Rasionalisasi, dan Kemampuan berpengaruh positif terhadap Perilaku Mahasiswa. Sementara itu, variabel Tekanan dan Arogansi tidak memiliki pengaruh terhadap Perilaku Mahasiswa.]]>
<![CDATA[PENGENALAN LITERASI KEUANGAN DAN PERSONAL BRANDING DI ERA DIGITAL BAGI GENERASI Z DI SMK PGRI 1 KEDONDONG ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Larasati Ahluwalia]]>;
<![CDATA[Dian Novita]]>
<![CDATA[ Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 2, No 2 (2021): Vol 2, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Universitas Teknokrat Indonesia ]]>
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DOI: 10.33365/jsstcs.v2i2.1313
<![CDATA[Research conducted by Kredivo and Katadata in 2020, generation Z and Millennials contributed 85% of total transactions. Furthermore, the government is currently focusing on recovering the national economy, which has fallen due to the ongoing Covid-19 pandemic. Generation Z, which is expected to become a demographic bonus for the workforce in the next few years, should be equipped with financial literacy and personal branding in order to survive and compete with the environment. This Community Service is carried out with the aim of providing an understanding of financial literacy and personal branding. As previously discussed, Generation Z needs to be equipped with financial literacy so that later they can be financially independent. In addition, students can develop themselves through personal branding that utilizes digital business platforms.Keywords: Generation Z, Millennials, National Economy, Financial Literacy, Personal Branding]]>
<![CDATA[MILLENNIAL MOTIVATION IN MAXIMIZING P2P LENDING IN SMEs FINANCING ]]>
<![CDATA[Lia Febria Lina]]>;
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Dian Novita]]>
<![CDATA[ JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 5 No 2 (2021): Journal of Applied Business Administration - September 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaba.v5i2.3175
<![CDATA[Fintech is known as one of the most important innovations unity in financial industry that is growing rapidly and increase financial inclusion, especially the expansion of access to capital for SMEs. However, research related to this is still limited. This research tries to extend TAM model in financial context by adding external variables such as financial knowledge and financial risk tolerance as driving factor millennials to invest in Fintech P2P lending. This research uses quantitative research using primary data and uses Partial Least Squares-Structural Equation Modelling (PLS- SEM) to analysis the data that has been collected. The result indicates that millennial investment intentions are influenced by perceived usefulness, and risk averse. Findings in this research proves that the users who tend to avoid risks and uncertainties can be encouraged to invest in P2P lending. In the term of technology factor, users who believe that the features in the application of P2P lending is useful and beneficial will encourage users to invest.]]>
<![CDATA[Determinants of Continuance Intention to Use Mobile Commerce during the Emergence of COVID-19 in Indonesia: DeLone and McLean Perspective ]]>
<![CDATA[Dhiona Ayu Nani]]>;
<![CDATA[Lia Febria Lina]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i3.261-272
<![CDATA[The level of online shopping in Indonesia has been increasing since its inception, especially due to the COVID-19 pandemic which has caused a more significant increase. In addition to the quality of supporting applications, service quality in the form of timeliness in delivery and suitability of goods ordered by consumers are also important aspects that need to be considered by businesses that use the Electronic Commerce (E-commerce) platform. This study aims to examine the effect of system quality, information quality, and reliability on user satisfaction of Mobile Commerce (M-commerce), the effect of user satisfaction on the intention to use M-commerce continually, and the role of user experience in strengthening the relationship between user satisfaction and intention to use M-Commerce continually. We used 196 M-commerce consumers who conducted online shopping within three months (April-June 2020) as samples. Hypothesis was tested using PLS-SEM. The findings prove that customer satisfaction is not only determined by technological factors such as system quality, but also customer value, such as service accuracy in delivering products. Furthermore, this study has a practical contribution whether understanding individual behavior in M-commerce adoption can be an effective tool to help decision makers develop superior strategies to compete in the digital era and can be used to make policies.]]>
<![CDATA[The Effect of Cash Turnover and Receivables Turnover on Return on Assets (ROA) in Manufacturing Companies in The Healthcare Sector of The Pharmaceutical Industry Listed on The IDX in 2016-2020 ]]>
<![CDATA[Defia Riski Anggarini]]>;
<![CDATA[Dina Rahma Safitri]]>;
<![CDATA[Dhiona Ayu Nani]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.1.2022.30-38
<![CDATA[This study aims to examine the effect of cash turnover and accounts receivable turnover on Return on Assets (ROA) in manufacturing companies in the pharmaceutical industry health sector. The population in this study was 20 companies using a sampling technique, namely the purposive sampling technique. Based on the predetermined sampling criteria, a sample of 10 companies was obtained in 2016-2020. The research period was carried out for 5 years with a sample of 10 companies so that the total observations used were 50 data. The analytical method used is the panel data regression analysis method using the statistical tool Eviews 9.0. The results of the t-test showed that cash turnover had no significant effect on ROA, and accounts receivable turnover has a significant positive effect on ROA. Then, the results of the F test show that cash turnover and accounts receivable turnover together have a significant positive effect on ROA.]]>
