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EQUITY RISK PREMIUM PADA INDUSTRI PERBANKAN Harjito, Yunus; Hapsari, Dian Indriana
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2690

Abstract

This study aims to examine the factors that influence the equityrisk premium in the banking industry are listed on the Indonesia Stock Exchange. The samples used were 23 banking industry for 2010-2014. Five variables proposed that auditor tenure, earnings quality, leverage, beta, and earnings per share to detect whether there is an influence on the equity risk premium. Equity risk premium is desired reward investors to generate income is not fixed in relation to the equity share hers. So far the equity risk premium is often described as the most important value in finance and investment. Analysis of the data used in this research is multiple linear regression with the hopeto obtain a comprehensive picture of the influence of variables auditor tenure, earnings quality, leverage, beta, and earning per share of the equity risk premium by using SPSS version 21 for Windows. The results showed that the auditor tenure, earnings quality, and earnings per share significantly affect the equity risk premium. But two other variables (leverage and beta) proved no effect on the equity risk premium.
EQUITY RISK PREMIUM PADA INDUSTRI PERBANKAN Yunus Harjito; Dian Indriana Hapsari
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2690

Abstract

This study aims to examine the factors that influence the equityrisk premium in the banking industry are listed on the Indonesia Stock Exchange. The samples used were 23 banking industry for 2010-2014. Five variables proposed that auditor tenure, earnings quality, leverage, beta, and earnings per share to detect whether there is an influence on the equity risk premium. Equity risk premium is desired reward investors to generate income is not fixed in relation to the equity share hers. So far the equity risk premium is often described as the most important value in finance and investment. Analysis of the data used in this research is multiple linear regression with the hopeto obtain a comprehensive picture of the influence of variables auditor tenure, earnings quality, leverage, beta, and earning per share of the equity risk premium by using SPSS version 21 for Windows. The results showed that the auditor tenure, earnings quality, and earnings per share significantly affect the equity risk premium. But two other variables (leverage and beta) proved no effect on the equity risk premium.
Media Pembelajaran Hidden Curriculum terhadap Pendidikan Anti Korupsi Dian Indriana Hapsari; St. Dwiarso Utomo; Entot Suhartono
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol 12, No 2 (2020): JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL, DESEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v12i2.17924

Abstract

The purpose of this study is to find out about the role of hidden curriculum learning media regarding the anticorruption education. The problem is focused on the level of undergraduate student’s interest in prevention and eradication of corruption in Indonesia through anticorruption hidden curriculum taught at college. Datas are collected by interview with final semester undergraduate students as the sample, observation, and documentation technique to be analyzed qualitatively. The result of this study shows that hidden curriculum as learning media regarding anticorruption education is taught and responded differently by each students. It is concluded that most students are interested in the corruption problem and support the efforts to eradicate corruption. The obstacle is the lack of student ability to organize regarding to prevent and eradicate corruption. 
Pelatihan Kewirausahaan "Pemberdayaan PKK Bibis Luhur RW 22 Sebagai PKK yang Siap Berbisnis" Dian Indriana Hapsari; Sugiarti Sugiarti; Sugiyarmasto Sugiyarmasto; Yustinus Joko D. N.; Endang Widyastuti
Journal of Health (JoH) Vol 4 No 1 (2017): Journal of Health - January 2017
Publisher : LPPM STIKES Guna Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.477 KB) | DOI: 10.30590/vol4-no1-p21-24

Abstract

Entrepreneurship has a lot of sense, according to Thomas W. Zimmerer, entrepreneurship is the application of new innovation and creativity for solving problems and take advantage of the opportunities that a person faces every day. The purpose of this “Pengabdian Masyarakat” is to provide training and knowledge of entrepreneurship to the PKK in RW 22 Nusukan to be able to independently and develop the region as a center of RW 22 Nusukan home industry pastries in Surakarta. The conclusion of the implementation activities of the Entrepreneurship Training "Empowerment PKK RW 22 Nusukan As the PKK is ready to Business" carried out smoothly. In addition, participants are also expected to understand the importance of entrepreneurship to improve the economy in an increasingly difficult economic.
Pengaruh Ketidakpastian Lingkungan Terhadap Perilaku Pegawai PEMDA dengan Ketidakpastian Tugas dan Job Insecurity Sebagai Variabel Moderasi Dian Indriana Hapsari; Endang Widyastuti
Journal of Health (JoH) Vol 4 No 2 (2017): Journal of Health - Juli 2017
Publisher : LPPM STIKES Guna Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (897.721 KB) | DOI: 10.30590/vol4-no2-p60-67

Abstract

In present era, public sector services are one of the major demands. Employees are requested to show their excellent performance. The success on the job implementation is influenced by external and internal factors. This study aims to determine the effect of environmental uncertainty on the employee behavior with task uncertainty and job Insecurity as a moderation variable. This study uses questionnaires as a measuring tool. The subjects of this research are public service officer in Karanganyar, Sukoharjo, and Boyolali districts and also in a city of Surakarta City. The subject of the study is 127 people. The research shows that the coefficient of uncertainty in job implementation variable does not moderate the relationship between environmental uncertainty and employee behavior as shown by the significance coefficient of 0.889. While job insecurity variables moderate the relationship between environmental uncertainty and employee behavior indicated by a significance value of 0.025 which is smaller than 5%.
CORPORATE GOVERNANCE, WHISTLE BLOWING POLICY DAN EARNINGS MANAGEMENT PADA PERUSAHAAN JASA DI INDONESIA Dian Indriana Hapsari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2358

Abstract

Corporate Governance mechanisms are not able to effectively mitigate Earnings Management. Whistleblowing Policy can play a role in carrying out effective functional governance so that it is expected to be able to reduce Earnings Management activities significantly. This study aims to examine whether the corporate governance mechanism in a company that implements Whistleblowing Policy is more effective in limiting Earnings Management than companies that do not implement Whistleblowing Policy. The study method used is descriptive-associative. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research results in findings that the Corporate Governance mechanism is more effective in companies that have a Whistleblowing Policy than companies that do not have a Whistleblowing Policy. The flow of information before the Whistleblowing Policy occurs a significant effect. Likewise, company size and leverage also have a substantial impact on Earnings Management. Meanwhile, there is no effect on the number of independent commissioners on Earnings Management.
MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

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

Abstract

Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda
PENGHINDARAN PAJAK PADA MASA PANDEMI COVID 19 DENGAN FINANCIAL CONSTRAINS SEBAGAI PEMODERASI Dian Indriana Hapsari; Juli Ratnawati
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.387

Abstract

Penghindaran pajak merupakan penyebab dari rendahnya tax ratio Indonesia. Data dari Tax Justice Network pada 2020 menunjukkan penghindaran pajak oleh perusahaan sebanyak Rp 67,6 triliun. Penelitian ini ingin memeriksa penghindaran pajak dipengaruhi oleh Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel moderasi. Penelitian ini memakai metode kuantitif. Adapun purposive sampling dipilih sebagai teknik pengambilan sampelnya. Laporan keuangan perusahaan yang termaktub di BEI selama  2017- 2020 menjadi populasi riset ini. Riset ini terdiri dari 193 populasi dan melalui kriteria yang ditentukan terpilih 84 perusahaan sebagai sampel. Teknik analisis regresi linear berganda dipakai pada riset ini. Variabel yang digunakan pada riset ini ialah Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel independen. Sementara itu Financial Constrains juga diajukan sebagai variabel moderasi. Riset ini menunjukkan jika yang melaksanakan penghindaran pajak dipengaruhi secara signifikan positif oleh Thin Capitalization, Transfer Pricing, Multinationality dan Financial Constraints. Lebih lanjut, bahwa Financial Constraints memperkuat pengaruh Thin Capitalization, Transfer Pricing, dan Multinationality kepada Penghindaran Pajak.Kata kunci: Penghindaran Pajak, Transfer Pricing, Financial Constraints
PELATIHAN STRATEGI PELAKSANAAN FESTIVAL JAJANAN TRADISIONAL PADA DUKUH DEMPING ANGGRASMANIS JENAWI KARANGANYAR Dian Indriana Hapsari; Guruh Taufan Hariyadi; Juli Ratnawati; Imang Dapit Pamungkas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

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Abstract

Kemajuan teknologi tidak diikuti kemajuan moral, etika dan spiritual. Atas dasar pemaparan fenomena di latar belakang, diperlukan sebuah program yakni pengenalan dan pelatihan pentingnya mengenal Virtual Reality dalam kehidupan sehari-hari maupun dalam strategi marketing untuk meningkatkan kesejahteraan massyarakat sekitar. Atas dasar informasi yang tersaji dalam sub bab analisis situasi dapat disimpulkan bahwa permasalahan mendasar yang ada di kelompok “Komunitas Tinthir Nusantara” adalah kurangnya pengetahuan dan pemahaman pada para peserta dan pengelola festival jajanan tradisional dalam memasarkan produknya sehingga sering terjadi kegagalan pada saat pelaksanaan festival tersebur Desa Wisata Demping. Kompetensi dan pengetahuan yang dimiliki oleh Perangkat Desa, Pengelola mapupun masyarakat sekitar serta sulitnya sinyal internet sangat menghambat masuknya keterbaruan teknologi pemasaran di desa tersebut. Oleh karena itu, perlu dilakukannya pelatihan serta pendampingan dalam pengelolaan kegiatan tersebut. Berdasarkan situasi dan kondisi yang dihadapi tersebut sebagai salah satu upaya agar bisa meningkatkan produktifitas dan keberhasilan pelaksanaan Festival jajanan tradisional tersebut adalah dengan memberikan pelatihan dan pendampingan strategi pemasaran. Pelatihan strategi pemasaran yang digunakan dapat digunakan untuk mengelola manajemen pelaksana maupun mempromosikan kegiatan tersebut supaya dapat menarik sehingga mampu mengundang minat masyarakat dari luar daerah untuk dapat hadir dalam festival tersebut. Dengan Teknologi ini diharapkan Manajemen dapat meningkatkan kemampuan managerial maupun melakukan promosi hingga ke luar daerah. Selain itu Strategi pemasaran ini berfungsi menjadi sarana informasi Desa Wisata Demping serta berfungsi demi bahan evaluasi kegiatan oleh pengelola Desa Wisata Demping untuk pelaksanaan berikutnya
INOVASI PRODUK MAKANAN OLAHAN MELALUI PEMBUDIDAYAAN BELUT DAN IKAN LELE SERTA PEMANFAATAN LIMBAH TULANG IKAN Dian Indriana Hapsari; Endang Widyastuti
ABDIMAS UNWAHAS Vol 3, No 1 (2018)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v3i1.2238

Abstract

Salah satu kendala yang dihadapi para pengusaha adalah keterbatasan bahan baku dan kesulitan pemasaran. Hal ini dikarenakan minimnya informasi akan data supplier atau pemasok bahan baku. Selain itu tidak semua pengusaha memiliki kemampuan diversifikasi produk olahan ikan, sehingga masih banyak bahan baku yang terbuang. Produk sampingan tersebut akan memberikan nilai tambah ekonomis dengan mengolahnya menjadi barang yang dapat dikonsumsi. Dari uraian tersebut, tujuan dari program IbM ini adalah membantu kesulitan akan terbatasnya bahan baku belut dan ikan lele dan membantu proses pengolahan limbah ikan menjadi nugget ikan, serta memberikan inovasi baru pada kedua mitra.Kata kunci: kewirausahaan, limbah ikan, nugget ikan