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All Journal Jurnal Akuntansi Indonesia Jurnal Ekonomi dan Bisnis Jagaditha Journal of Applied Finance & Accounting SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Bisnis Darmajaya AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business JAF- Journal of Accounting and Finance Accounting Global Journal Revenue: Jurnal Manajemen Bisnis Islam Sricommerce: Journal of Sriwijaya Community Services Journal Social Science And Technology For Community Service Jurnal Akuntansi dan Keuangan (JAK) Salam (Islamic Economics Journal) COMMENT: Journal of Community Empowerment Journal Strategy of Management and Accounting Through Research and Technology (SMART) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Dhiona Ayu Nani
Universitas Teknokrat Indonesia
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Fraud dalam Proses Akademik pada Perilaku Mahasiswa Dhiona Ayu Nani; Maria Tri Kurnia Handayani; Vera Apri Dina Safitri
JAF (Journal of Accounting and Finance) Vol 5 No 1 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i1.3640

Abstract

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.
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 Defia Riski Anggarini; Dina Rahma Safitri; Dhiona Ayu Nani
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.30-38

Abstract

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.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE Desi Rahmawati; Dhiona Ayu Nani
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1002.216 KB) | DOI: 10.23960/jak.v26i1.246

Abstract

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.
Pengaruh Non Performing Loan (NPL) , BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Nur Khamisah; Dhiona Ayu Nani; Izza Ashsifa
TECHNOBIZ : International Journal of Business VOL 3, NO 2 (2020) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i2.836

Abstract

The study entitled Analyzed Influencing Non-Performing Loan (NPL), BOPO and Size on Return On Assets in regional development banks Indonesia during period 2010 through 2013. This research is performed in order to test the influence of the variable Non-Performing Loan (NPL), BOPO and Firm Size toward Return on Assets (ROA) simultanously and partially. Obtained by amount sample as much 24 company banking company in Indonesia 2010-2013 period. The sample was selected using purposive sampling method. The data collected will be analyzed using multiple linear regression with and using SPSS 19 for Windows. The results showed that non-performing loan, BOPO and Size simultaneous effect on return on assets. The partially that non-performing loan ratio is partially negative but unsignificant effect on return on assets, BOPO significant and negative effect on return on assets and Size ratio is partially positive and unsignificant effect on return on assets
ISLAMIC SOCIAL REPORTING: THE DIFFERENCE OF PERCEPTION BETWEEN USER AND PREPARER OF ISLAMIC BANKING IN INDONESIA Dhiona Ayu Nani
TECHNOBIZ : International Journal of Business Vol 2, No 1 (2019): APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v2i1.280

Abstract

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.
MILLENNIAL MOTIVATION IN MAXIMIZING P2P LENDING IN SMEs FINANCING Lia Febria Lina; Dhiona Ayu Nani; Dian Novita
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 5 No 2 (2021): Journal of Applied Business Administration - September 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v5i2.3175

Abstract

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.
PENGENALAN LITERASI KEUANGAN DAN PERSONAL BRANDING DI ERA DIGITAL BAGI GENERASI Z DI SMK PGRI 1 KEDONDONG Dhiona Ayu Nani; Larasati Ahluwalia; Dian Novita
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 2, No 2 (2021): Vol 2, No 2 (2021): September 2021
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v2i2.1313

Abstract

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
PENINGKATAN PRODUKTIVITAS UMKM MELALUI PELATIHAN MERK PRODUK DAN PENYUSUNAN LAPORAN KEUANGAN DI PEKON PANGGUNGREJO, KABUPATEN PRINGSEWU Larasati Ahluwalia; Dhiona Ayu Nani; Tri Darma Rosmala Sari
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 3, No 1 (2022): Volume 3, Nomor 1, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v3i1.1739

Abstract

Perubahan teknologi dan ilmu pengetahuan yang cepat telah berdampak besar bagi daya saing perusahaan lokal (Nani & Safitri, 2021), tanpa terkecuali bagi Usaha Mikro Kecil Menengah (UMKM). UMKM menjadi salah satu penopang perekomian nasional pada masa krisis harus mampu mengikuti perkembangan teknologi dan ilmu pengetahuan. Pengetahuan terkait pelatihan merek produk dan penyusunan laporan keuangan diperlukan UMKM agar memudahkan dalam pemasaran dan pendanaan yang lebih luas. Program pengabdian kepada masyarakat ini dilaksanakan untuk memberikan pengetahuan dan pemahaman terkait penyusunan laporan keuangan dan pembangunan merek produk (product branding) pada UMKM Desa Panggungrejo, Kabupaten Pringsewu. Melalui pelatihan ini UMKM dapat menerapkan penyusunan laporan keuangan sesuai dengan standar UMKM dan membangun merek produk, sehingga memudahkan pengajuan pendanaan melalui kredit perbankan, maupun meningkatkan loyalitas konsumennya.
EFEKTIVITAS PENERAPAN SISTEM INSENTIF BAGI MANAJER DAN KARYAWAN Dhiona Ayu Nani; Cinthia Annisa Vinahapsari
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.601 KB) | DOI: 10.30873/jbd.v6i1.1930

Abstract

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
Penguatan Kelembagaan dalam Rangka Peningkatan Produktivitas Petani Kopi pada GAPOKTAN Sumber Murni Lampung (SML) Defia Riski Anggarini; Dhiona Ayu Nani; Wendy Aprianto
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.59

Abstract

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.
Co-Authors Almira Devita Putri Annisa Sokarisma Putri Annisa Sokarisma Putri Cinthia Annisa Vinahapsari Defia Riski Anggarini Desi Rahmawati Dian Novita Dina Rahma Safitri Dwi Budi Setiawan Eka Nisatul Mukaroh Ilal Zodian Izza Ashsifa Khamisah, Nur Larasati Ahluwalia Lia Febria Lina Lindrianasari Lindrianasari Maria Tri Kurnia Handayani Muhtad Fadly Nur Azizah Sandi Dwi Prasetyo Santikha, Intan Ayu Shiwi Angelica Cindiyasari Syaiful Ali Tri Darma Rosmala Sari Vera Apri Dina Safitri Vera Apri Dina Safitri Wendy Aprianto