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All Journal Jurnal Neutrino Riset Akuntansi dan Keuangan Indonesia Indonesian Journal of Chemical Science International Research Journal of Business Studies (E-Journal) Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF COMMUNITY ENGAGEMENT AND EMPOWERMENT Jurnal Akuntansi dan Keuangan Indonesia
Dyah Setyaningrum, Dyah
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Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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SINTESIS MEMBRAN KITOSAN-SILIKA ABU SEKAM PADI UNTUK FILTRASI ION Cd2+ DAN Cu2+ Setyaningrum, Dyah; Susatyo, Eko Budi; Alauhdin, Mohammad
Indonesian Journal of Chemical Science Vol 3 No 1 (2014)
Publisher : Indonesian Journal of Chemical Science

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penambahan variasi komposisi silika terhadap karakteristik membran kitosan-silika abu sekam padi untuk filtrasi ion logam Cd2+ dan Cu2+. Silika dalam abu sekam padi hasil sintesis adalah sebesar 61,9093%, karakterisasi kristalinitasnya menggunakan XRD. Sintesis membran kitosan-silika dibuat dengan berbagai variasi komposisi, yaitu 1:0, 1:0,5, 1:1, 1:1,5, dan 1:2. Membran hasil sintesis ini kemudian diidentifikasi gugus fungsi menggunakan FTIR, karakterisasi penampang homogenitasnya dengan Digital CCD Microscope MS-804, uji index swelling, serta aplikasi membran untuk filtrasi ion logam ditinjau dari uji selektifitas membran. Berdasarkan hasil spektra FTIR, didapatkan adanya gugus fungsi baru, yaitu Si-OH, Si-O-Si, dan CO-NH2-. Aplikasi membran untuk filtrasi ion logam Cd2+ dan Cu2+ diperoleh membran optimum dengan perbandingan 1:2 pada konsentrasi 10 ppm. Koefisien rejeksi tertinggi membran kitosan-silika untuk filtrasi ion logam Cd2+ dan Cu2+ masing-masing adalah 48,8372% dan 71,5789%. Penurunan kemampuan filtrasi ion logam Cd2+ dan Cu2+ terjadi setelah penggunaan ke 3 dengan koefisien rejeksi masing-masing menjadi 20,9302% dan 46,3158%.
How Indonesian Accounting Education Providers Meet the Demand of the Industry Setyaningrum, Dyah; Muktiyanto, Ali; Hermawan, Ancella A
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 1 (2015): April-July 2015
Publisher : Universitas Prasetiya Mulya

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Abstract

Investigating the Role of Management Accountants in Indonesia Fadhilah, Arief; Harahap, Siti Nurwahyuningsih; Setyaningrum, Dyah
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 2 (2015): August-November 2015
Publisher : Universitas Prasetiya Mulya

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Do Political Factors Affect Financial Performance in Public Sector? Kamela, Hurian; Setyaningrum, Dyah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11002

Abstract

Purpose: The implementation of regional autonomy in Indonesia has been regulated based on Laws of the Republic of Indonesia No 23 of the year 2014 concerning the responsibility given by the central government of the regional government to govern its own region. This is defined as regional autonomy. The government has appointed the members of Regional Legislative Councils (Dewan Perwakilan Rakyat Daerah - DPRD) to perform monitoring function on the regional government. There are several political factors which affect this monitoring function, one of which is due to the members of Regional Legislative Council originating from various parties. There is one component which makes up financial performance, which is the Locally-Generated Revenue (Pendapatan Asli Daerah - PAD). High locally-generated revenue gives us a clear description on a region’s success in improving its regional income and therefore being independent from the central government. In the year 2015, the compositition of the party supporting the regent/mayor was equal. Whereas in the year of 2016, the composition has changed, due to regional elections taking place on some cities or districts in Indonesia.
Dampak E-Learning terhadap Anggaran Pelatihan Kementerian Keuangan Rakhmadina, Dita; Setyaningrum, Dyah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.10343

Abstract

This study aimed to analyze the impact of e-learning on training budgets, compare the standard costs of traditional training and e-learning, and formulate standard output costs of e-learning. This study was conducted to provide recommendations for improving budget efficiency in government organizations. This research uses a qualitative method with a case study approach by exploring phenomena in the government budget due to e-learning implementation. Data collection techniques were interviews, observation, and documentation. The results showed that e-learning implementation significantly saves the training budget and increases the number of training participants. However, the cost standard is less optimal because they do not cover all the costs needed to deliver e-learning. The standard costs should be differentiated for each type of e-learning. Also, the current organizational structure needs to be changed to achieve maximum efficiency in e-learning implementation.Keywords: Budget, Efficiency, E-Learning, New Public Management AbstrakPenelitian ini bertujuan untuk menganalisis dampak e-learning terhadap anggaran pelatihan, perbandingan standar biaya keluaran pelatihan klasikal dan e-learning, dan penyusunan standar biaya keluaran sesuai dengan komponen pembentuk biaya yang diperlukan untuk menyelenggarakan e-learning. Penelitian ini diharapkan dapat memberikan rekomendasi  dalam rangka meningkatkan efisiensi anggaran  pada organisasi pemerintah penyelenggara pendidikan dan pelatihan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dengan menggali fenomena yang terjadi pada anggaran suatu instansi pemerintah sebagai akibat dari penyelenggaraan e-learning. Pengumpulan data dilakukan dengan teknik wawancara, observasi, dan telaah dokumen. Hasil penelitian menunjukkan bahwa penyelenggaraan pelatihan e-learning secara signifikan dapat menghemat anggaran pelatihan dan meningkatkan jumlah peserta yang dapat dilatih. Namun, standar biaya yang disusun saat ini belum optimal karena belum mencerminkan seluruh biaya yang diperlukan untuk menyelenggarakan e-learning. Standar biaya yang disusun sebaiknya dibedakan sesuai jenis pelatihan e-learning. Selain itu, untuk meningkatkan efisiensi anggaran atas pelaksanaan e-learning diperlukan penyesuaian kebutuhan kompetensi SDM dan struktur organisasi yang ada saat ini yang lebih sesuai dengan proses bisnis pelatihan e-learning.Kata Kunci:  Anggaran, Standar Biaya, Efisiensi, E-Learning  
PENDAMPINGAN PENDIRIAN BADAN HUKUM PERKUMPULAN PENGRAJIN GERABAH Maghfiroh, Amalia Ma'rifatul; Setyaningrum, Dyah; Suciati, Diyah Ayu
Journal of Community Engagement and Empowerment Vol 3, No 1 (2021)
Publisher : Institut Ilmu Kesehatah Bhakti Wiyata Kediri

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Abstract

Potensi alam unggulan yang terdapat di desa Rendeng adalah sector pertanian dan perindustrian. Lahan persawahan yang ada ditanami oleh tanaman pangan dan palawija seperti padi, jagung, kacang hijau, kedelai dan lain sebagainya. Sementara untuk sektor perindustrian, tanah di desa Rendeng sangat cocok untuk digunakan sebagai bahan dasar pembuatan gerabah sehingga mayoritas warga disini bekerja sebagai pengrajin gerabah. Dari banyaknya produksi gerabah yang dapat dibuat ternyata para pengrajin di desa Rendeng belum mempunyai legalitas atau badan hukum khususnya perkumpulan berbadan hukum dimana perkumpulan berbadan hukum tersebut memiliki peran penting dalam kemajuan para pengrajin gerabah itu sendiri sehingga menjadi suatu permasalahan yang akan ditindak lanjuti sebagai pengabdian masyarakat. Permasalahan ini muncul akibat banyaknya masyarakat yang kurang  faham atas pentingnya badan hukum suatu perkumpulan. Oleh karena itu tujuan dari pengabdian masyarakat ini adalah mendampingi para pengrajin gerabah untuk membentuk perkumpulan berbadan hukum. Metode yang digunakan ada 2 tahap, yaitu tahap persiapan dan tahap pelaksanaan. Pada tahap persiapan dimulai dengan mengadakan perkumpulan para pengrajin gerabah, pada tahapan pelaksanaan terdiri dari permohonan penggunaan nama perkumpulan, permohonan pengeluaran surat keterangan nama perkumpulan dan pengesahan badan hukum perkumpulan. Pengabdian masyarakat mengenai Pendirian badan hukum perkumpulan pengrajin gerabah di Desa Rendeng Kecamatan Malo Kabupaten Bojonegoro telah berhasil dilaksanakan yang dibuktikan dengan keluarnya Surat Keputusan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor AHU-0009051.AH.01.07.Tahun 2019 tentang Pengesahan Pendirian Badan Hukum Perkumpulan Gerabah Rendeng Jaya.
How Indonesian Accounting Education Providers Meet the Demand of the Industry Setyaningrum, Dyah; Muktiyanto, Ali; Hermawan, Ancella A
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 1 (2015): April-July 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.1.1133

Abstract

Investigating the Role of Management Accountants in Indonesia Fadhilah, Arief; Harahap, Siti Nurwahyuningsih; Setyaningrum, Dyah
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 2 (2015): August-November 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.2.1139

Abstract

CHARACTERIZATION OF CLAY MATERIALS USED FOR POTTERY PURPOSES FROM RENDENG, MALO, BOJONEGORO Setyaningrum, Dyah; Sujiat, Sujiat; Azizah, Aprilia Nur
Jurnal Neutrino:Jurnal Fisika dan Aplikasinya Vol 14, No 1 (2021): October
Publisher : Department of Physics, Maulana Malik Ibrahim State Islamic University of Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/neu.v14i1.12753

Abstract

Clay material from Rendeng, Malo, Bojonegoro was studied by mineralogy and physicochemical characterization to evaluate its potential suitability as a raw material in pottery application. X-ray Diffraction (XRD) and Fourier Transform-Infrared (FTIR) spectrometry were used to establish the mineralogy composition. Meanwhile the physical properties were identified by particle size distribution and consistency limits. Chemical composition was carried out by X-ray Fluorescence Spectrometer (XRF).  The results of XRD characterization revealed that clay from Rendeng Village, Malo, Bojonegoro contained  kaolin, quartz, and feldspar. Physical characterization shows that clay material is a less plastic type based on Atterberg method. Based on the chemical compositions indicated that SiO2, Al2O3, CaO, and Fe2O3 were abundance oxides. Therefore, clay from Desa Rendeng was only suitable for the pottery purposes because most of its mineral compositions did not meet the quality requirements for making advanced ceramics.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT SURAT UTANG PERUSAHAAN DI INDONESIA Setyaningrum, Dyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

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Abstract

This research investigated whether corporate governance mechanism affects the firm 's bond rating in Indonesia. Specifically, investigation on whether corporate governance components, which are represented by ownership structure and influence, financial transparency and disclosure and board structure, affect the firm s bond rating. This research used several corporate governance mechanisms developed by Bursa Efek Jakarta and bond rating classification developed by Pefindo and Kasnic. Ordered logit model is selected to test the research problem. Using firm s characteristic as controlling variable, this research found that the firm s bond rating is: (1) negatively associated with the number o f block holders that own at least 5% ownership on the firm; (2) positively associated with percentage o f institutional ownerships; (3) positively associated with the size o f public accounting firm, and (4) positively associated with existence o f audit committee. The relationship between percentage o f insider, board size and percentage o f independent board with bond rating is not supported by empirical data.
Co-Authors Amalia Ma’rifatul Maghfiroh Arief Fadhilah Azizah, Aprilia Nur Eko Budi Susatyo Harahap, Siti Nurwahyuningsih Harahap, Siti Nurwahyuningsih Hermawan, Ancella A Hermawan, Ancella A Hidayatullah, Irfan Kamela, Hurian Mohammad Alauhdin, Mohammad Muktiyanto, Ali Muktiyanto, Ali Rakhmadina, Dita Shauki, Elvia Rosantina Shauki, Elvia Sunityo Suciati, Diyah Ayu sujiat, sujiat Syafitri, Febriyani Syafitri, Febriyani