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Analisis Studi Kelayakan Usaha Air Minum Berbasis Chlorine Dioxide Pada Unit Usaha BUMDes Kertajaya Lidya Agustina; Hanny Hanny; Lauw Tjun Tjun; Debbianita Debbianita; Joni Joni; Feren Farah Focket Batistuta
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.4601

Abstract

BUMDes Kertajaya melalui PAB Tirta Jaya memiliki usaha penyaluran air bersih, namun daya dorong ekonomi yang dihasilkan dari usaha penyaluran air bersih masih sangat rendah sehingga keberadaan BUMDes masih jauh dari harapan yang telah disampaikan melalui Undang-Undang. Dalam pengabdian masyarakat ini, kami berupaya untuk meningkatkan nilai tambah dari usaha yang ada sebelumnya. Peningkatan nilai tambah ekonomi dapat dilakukan dengan mengembangkan usaha penyaluran air bersih menjadi usaha penyaluran air minum yang berbasis Chlorine Dioxide. Untuk mengetahui minat, kepercayaan, serta tanggapan  masyarakat Desa Kertajaya terhadap usaha penyaluran air minum yang berbasis Chlorine Dioxide, maka kami mengevaluasi studi kelayakan bisnis usaha penyaluran air minum pada BUMDes Kertajaya dengan memperhatikan Aspek Pasar; Teknis dan Teknologi; Keuangan; Ekonomi/Sosial dan Politik; Lingkungan Hidup; Hukum dan Legalitas usaha penyaluran air minum. Hasil studi kelayakan bisnis diharapkan dapat memberikan masukan mengenai prospek usaha penyaluran air minum bagi BUMDes Kertajaya.
THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG Vinny Stephanie Hidayat; Debbianita Debbianita
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1535

Abstract

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Access
MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT Debbianita Debbianita; Sylvia Veronica Siregar; Desi Adhariani
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.265 KB) | DOI: 10.26905/jkdp.v20i2.253

Abstract

AbstractThis research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.
INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY GROWTH WITH COMPANY PERFORMANCE AS INTERVENING VARIABLES Debbianita, Debbianita
KINERJA Vol 23, No 2 (2019): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.303 KB) | DOI: 10.24002/kinerja.v23i2.2023

Abstract

Intellectual capital is one of the knowledge assets owned by a company. This study aims to determine whether intellectual capital has a positive influence on the growth of companies with company performance as an intervening variable. This research takes a sample of companies engaged in hotels, restaurants, and tourism where the sector is one of the critical economic sectors in Indonesia. It is expected that intellectual capital will increase innovation so that it can attract consumers who ultimately improve performance. The data used in this study are financial data for 2009-2015 obtained from the financial statements of each company. The method used is a panel that is processed using e views 6.
THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015 Hidayat, Vinny Stephanie; Debbianita, Debbianita
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2362

Abstract

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies
CEO’S GENDER AND EARNINGS MANAGEMENT Debbianita Debbianita; Enny Prayogo; Lidya Agustina; Erwan Erwan
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol5.iss2.pp90-101

Abstract

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.
ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY Debbianita Debbianita; I Nyoman Agus Wijaya; Ita Salsalina Lingga; Maria Maria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.626

Abstract

This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.
The Effect of Campus Environment towards the Learning Motivation Hidayat, Vinny Stephanie; debbianita, Debbianita; Wijaya, I Nyoman Agus; Dewi, Sherin Ivana
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.3830

Abstract

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment
DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING Debbianita, Debbianita; Hidayat, Vinny Stephanie; Mangunsong, Soddin; Destiana, Raden Shafira
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3178

Abstract

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing 
Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Maria Natalia; Meyliana -; Debbianita -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.673 KB) | DOI: 10.28932/jam.v9i2.485

Abstract

AbstractThe purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies’s annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.Keywords: Audit Quality, Auditor Size, Auditor Opinion,  Earnings Management, and Industry Specialization