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All Journal Jurnal Mirai Management SENTRALISASI Jurnal BISNIS & KEWIRAUSAHAAN Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Bisnis dan Kewirausahaan
Diah Ayu Gustiningsih
STIE Tri Dharma Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN AGRESIFITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI Gustiningsih, Diah Ayu; Modding, Basri; Mursalim, Mursalim
Jurnal BISNIS & KEWIRAUSAHAAN Vol 5 No 1 (2016): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.362 KB)

Abstract

This research was conducted with the aim of: (1) examine and analyze the influence of institutional ownership structure effect on corporate social responsibility disclousure, (2) examine and analyze the influence of managerial ownership structure effect on corporate social responsibility disclousure (3) test and analyze the effect on the profitability of the corporate social responsibility disclousure, (4) test and analyze the influence of tax aggressive  effect on corporate social responsibility disclousure. This research using secondary data financial stattement from 2010 until 2013 on BEI of South Sulawesi Province with population of 25 minning corporate and 12 corporate are sampled. This study uses multiple linear regression as a tool to analyze the data, and processed with statistical program SPSS 21.0. he results of this study show that, (1) institutional ownership has no effect on the corporate social responsibility disclosure.(2) influence the effect of managerial ownership on the corporate social responsibility disclosure. (3) Profitability has no effect on the corporate social responsibility disclosure (4) Tax Aggressiveness effect on  corporate social responsibility disclosure.
PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN AGRESIFITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI Gustiningsih, Diah Ayu; Modding, Basri; Mursalim, Mursalim
Jurnal BISNIS & KEWIRAUSAHAAN Vol 5 No 1 (2016): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.362 KB)

Abstract

This research was conducted with the aim of: (1) examine and analyze the influence of institutional ownership structure effect on corporate social responsibility disclousure, (2) examine and analyze the influence of managerial ownership structure effect on corporate social responsibility disclousure (3) test and analyze the effect on the profitability of the corporate social responsibility disclousure, (4) test and analyze the influence of tax aggressive  effect on corporate social responsibility disclousure. This research using secondary data financial stattement from 2010 until 2013 on BEI of South Sulawesi Province with population of 25 minning corporate and 12 corporate are sampled. This study uses multiple linear regression as a tool to analyze the data, and processed with statistical program SPSS 21.0. he results of this study show that, (1) institutional ownership has no effect on the corporate social responsibility disclosure.(2) influence the effect of managerial ownership on the corporate social responsibility disclosure. (3) Profitability has no effect on the corporate social responsibility disclosure (4) Tax Aggressiveness effect on  corporate social responsibility disclosure.
Wife's Accountability in Islamic Household Accounting Gustiningsih, Diah Ayu; Mediaty, Mediaty; Alimuddin, Alimuddin; Kusumawati, Andi
SENTRALISASI Vol 11, No 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1580

Abstract

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.
Wife's Accountability in Islamic Household Accounting Diah Ayu Gustiningsih; Mediaty Mediaty; Alimuddin Alimuddin; Andi Kusumawati
SENTRALISASI Vol. 11 No. 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1580

Abstract

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.
LABA BATHIN DALAM PERSPEKTIF GUNUNGAN WAYANG Diah Ayu Gustiningsih
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v5i2.11820

Abstract

ABSTRAK          Tujuan penelitian ini adalah untuk menggali dan mendalami dasar dari konsep bisnis yang dilakukan oleh pemilik usaha  industri tahu bapak wahyudi. Penelitian ini dilakukan dengan pendekatan hermeutika ,dengan menelaah konsep bisnis gunungan wayang yang menjadi dasar dalam berbisnis yaitu cipta, rasa dan karsa (tridaya). Hasil penelitian ini menggambarkan Laba secukupnya yang diambil oleh pemilik dengan mengorbangkan kemungkinan besar laba yang akan didapatkan dari operasional bisnis yang dilepaskan, kesempatan mendapatkan pemasukan dan keuntungan lebih demi mendapatkan kenyamanan atau ketenangan bathin dengan menyaksikan bahwa seluruh pedanggang yang membeli dan menjualkan barang buatannya ikut merasakan keuntungan dan tidak susah menjual barangnya karena harganya tidak mengikuti anomali yang seharusnya  hasil penelitian ini kemudian ditelaah dalam persepsi gunungan wayang.Kata kunci : Laba , bathin, gunungan wayang, tridaya ABSTRACTThe purpose of this research is to study and refine the business concept carried out by the tofu wahyudi business owner. This research was conducted by discussing hermeutics, by examining the concept of the gunungan wayang business which is the basis of doing business in creativity, taste and intention (tridaya). The results of this study reveal sufficient profit taken by the owner by sacrificing large profits to be obtained from the business operations released, the opportunity to get income and profit in order to get the comfort or enjoyment of the heart by bringing up pedikas who buy and sell the goods they need for profit and fail. selling the goods because they did not get the anomalous results needed for the results of this study were then examined in the perception of gunungan wayang.Keywords : Profit, inner, gunungan wayang, tridaya
Melawan Kapitalisme : Menguak Dimensi Kecurangan Travel Ibadah Umroh Arman Kamal; Diah Ayu Gustiningsih
Tangible Journal Vol 4 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v4i1.54

Abstract

Penelitian ini bertujuan untuk menguak dimensi kecurangan (Fraud) travel umroh di Sulawesi Selatan dengan menggunakan pendekatan kualitatif dengan metode fenomenologi. Dengan menggunakan data hasil wawancara dengan berbagai informan, hasil penelitian menunjukkan dimensi kecurangan (fraud) yang ditemukan pada kasus kecurangan penyelenggaraan ibadah umroh travel Abu Tours terbagi menjadi empat dimensi yaitu kecurangan disebabkan karena adanya peluang (opportunity), greedy (Keserakahan), tekanan (pressure) dan Kemampuan (capability). Penelitian ini berkontribusi bagi regulator yang memiliki wewenang dalam mengatur pelaksanaan ibadah umroh agar mengeluarkan regulasi yang dapat mencegah kecurangan oleh penyelenggara. Kata Kunci : Fraud, dimensi fraud
ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL PRODUK Sisilia Eku; Sultan Syah; Diah Ayu Gustiningsih
Tangible Journal Vol 6 No 2 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i2.199

Abstract

The purpose of this study was to determine and analyze the process of calculating the cost of production and determining the selling price of products on D’strawberry café using the Cost Plus Pricing method full costing mud approach. the research used was a quantitative method with an intrinsic case study. The source of the data obtained was primary data. The analytical method used is the Cost Plus Pricing method. The data collection techniques are interviews (oral, written, electronic media) and observation. The results of this study indicate that there are differences in the process of determining the cost of production and determining the selling price of products between D’strawberry café and the Cost Plus Pricing method. Based and the cost of raw materials plus the expected margin while the selling price determination uses the Cost Plus Pricing method based on the total cost of both production costs and non-production. Cost-plus the expected margin is the reason D’strawberry café does not involve factory overhead costs in the calculation on the cost of production and pricing selling because factory overhead costs are charged to the guest's house business. Keywords : Price Sales, Cost Plus Pricing, And Full Costing
Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar Muh. Ade Putra; Dewi Anggraeni; Diah Ayu Gustiningsih
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.250

Abstract

ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit. ABSTRACT The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.
Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar Muh. Ade Putra; Dewi Anggraeni; Diah Ayu Gustiningsih
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.250

Abstract

ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit. ABSTRACT The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.
ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL PRODUK Sisilia Eku; Sultan Syah; Diah Ayu Gustiningsih
Tangible Journal Vol 6 No 2 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i2.199

Abstract

The purpose of this study was to determine and analyze the process of calculating the cost of production and determining the selling price of products on D’strawberry café using the Cost Plus Pricing method full costing mud approach. the research used was a quantitative method with an intrinsic case study. The source of the data obtained was primary data. The analytical method used is the Cost Plus Pricing method. The data collection techniques are interviews (oral, written, electronic media) and observation. The results of this study indicate that there are differences in the process of determining the cost of production and determining the selling price of products between D’strawberry café and the Cost Plus Pricing method. Based and the cost of raw materials plus the expected margin while the selling price determination uses the Cost Plus Pricing method based on the total cost of both production costs and non-production. Cost-plus the expected margin is the reason D’strawberry café does not involve factory overhead costs in the calculation on the cost of production and pricing selling because factory overhead costs are charged to the guest's house business. Keywords : Price Sales, Cost Plus Pricing, And Full Costing
Co-Authors Alimuddin Alimuddin Alimuddin Alimuddin Andi Kusumawati Andi Lutfi Arman Kamal Basri Modding Dewi Anggraeni Kusumawati, Andi Mediaty Muh. Ade Putra Muhammad Wahyudin Nur Mursalim Mursalim Mursalim Mursalim Sisilia Eku Siti Nur Reskiyawati Said Sri Muliani Saleh ST Ramlah Sultan Syah