Article Per Year (5 Year)
p-Index From 2020 - 2025
5.496
P-Index
This Author published in this journals
All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Management Analysis Journal Jurnal STIE Semarang (Edisi Elektronik) Jurnal Scientia JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Abdi Masya PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Society: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings Jurnal Multidisiplin Sahombu Journal of Social Work and Empowerment E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Prosiding Seminar Nasional Unimus
Fauziyanti, Wachidah
Sekolah Tinggi Ilmu Ekonomi Semarang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

 1 
Analisis Rasio Struktur Modal Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Fauziyanti, Wachidah; Estuti, Eni Puji; Hendrayanti, Silvia
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 2 No 1 (2020): Jurnal Capital: Kebijakan Ekonomi, Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v2i1.28

Abstract

Tujuan penelitian ini memprediksi beberapa factor yang mempengaruhi laba. Penelitian ini focus terhadap 5 variabel yaitu rasio hutang asset (DAR), rasio laba besih (NPM),return on equity (ROE), debt equity ratio (DER) dan current assets ratio (CAR). Penelitian ini menguji laporan keuangan 8 perusahaan sektor industri barang konsumsi sub sektor makanan dan minuman yang listed di Bursa Efek Indonesia (IDX) untuk periode tahun 2014 sampai 2018. Untuk mengetahui pengaruh variabel independent terhadap variabel independen dengan menggunakan SPSS. Tes validitas penelitian ini mengunakan asumsi klasik dan analisis data menggunakan metode regresi berganda. Hasil penelitian ini DAR, ROE,DER dan CAR berpengaruh negative terhadap laba sedangkan NPM berpengaruh positif signifikan terhadap laba.
ANALISIS LIKUIDITAS, PROFITABIITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN Estuti, Eni Puji; Hendrayanti, Silvia; Fauziyanti, Wachidah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 2 No 1 (2020): Jurnal Capital: Kebijakan Ekonomi, Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v2i1.34

Abstract

Dividen sangat penting bagi pemegang saham karena merupakan salah satu pendapatan yang diterima dari investasinya. Menurut teori Bird in Hand dari Gordon & Lintner pembagian dividen dari sisi investor dipandang sebagai pendapatan yang lebih disukai. Untuk itu penting untuk mengetahui faktor-faktor apa saja yang mempengaruhi kebijakan dividen. Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, profitabilitas, dan kepemilikan manajerial terhadap kebijakan dividen. Populasi dalam penelitian ini menggunakan semua perusahaan manufaktur 2013-2014 dengan teknik purposive sampling untuk penentuan sampelnya. Analisis pengujian hipotesis menggunakan regresi linier berganda, variabel likuiditas hasil uji t diperoleh sebesar 2,427 > 2,013 dengan signifikansi 0,019 < 0,05 diartikan bahwa likuiditas berpengaruh positif dan signifikan terhadap kebijakan dividen. Hasil uji t pada variabel profitabilitas berpengaruh positif dan signifikan terhadap kebijakan dividen, dengan hasil uji t sebesar 2,386 > 2,013 dan signifikansi 0,021 < 0,05. Kepemilikan manajerial tidak berpengaruh terhadap kebijakan dividen dengan hasil uji t -0,377 < 2,013 dengan signifikansi 0,708 > 0,05
DETERMINAN PERATAAN LABA PADA PERUSAHAAN INDEKS LQ 45 DI BURSA EFEK INDONESIA PADA TAHUN 2016 – 2018 Wachidah Fauziyanti; Esa Firda Eryliana
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.152

Abstract

Purpose of study this is analyze effect of return on assets, financial leverage, size company , net profit margin against alignment profit . The analytical method used are descriptive statistics and logistic regression with previously already model feasibility test and assumption test were carried out classic . Data collection was carried out with documentation sourced secondary data _ from report LQ45 index company finance listed on the Indonesia Stock Exchange for the 2016-2018 period . ROA research results have no negative effect significant , financial leverage has an effect positive , size company take effect positive and influential NPM positive significant to income smoothing . Advice for study for add sample and expand type company as well as enter a new variable that has effect to alignment profit
COMPARATIVE ANALYSIS OF STOCK PRICES AND TRADING VOLUME ACTIVITY DURING COVID-19 Silvia Hendrayant; Wachidah Fauziyanti; Eni Puji Estuti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 3 No 1 (2021): Jurnal Capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v3i1.75

Abstract

Abstract. Since the first case of the covid-19 in Indonesia was announced on March 2nd 2020, the impact is not only on the health sector but has an impact on various aspects of life and has had a major impact on economic traffic.This research aims to find outthe significant difference between stock prices and trading Volume activity (Case Study on LQ-45 issuers listed on the IDX). These data have been taken for 31 days before and 31 days after the first announcement of covid-19 corona virus in Indonesia. In this study has been used 43 sample of LQ45 companies that provide complete data on a daily basis and have published on the Indonesia Stock Exchange (IDX). This research uses Wilcoxon Signed Ranks Test. The data processing results showed that there is a significant difference stock price between before and after the first announcement of the covid-19 case in Indonesia. This is indicated by the significance value of 0.00 < 0.05, which the stock price has decreased compared to before the covid-19 case. As for the trading volume activity also showed difference significant, which the significance value is 0.00 < 0.05. The transaction volume after the announcement of shares shows an decreasing value.
ANALISA LITERASI KEUANGAN, INKLUSI KEUANGAN DAN KINERJA USAHA UKM PETANI BUNGA KOPENG Wachidah Fauziyanti; Fidyah Yuli Ernawati
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 3 No 1 (2021): Jurnal Capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v3i1.84

Abstract

Abstract. The purpose of this study was to determine the understanding of financial literacy and inclusion as well as the business performance of respondents who are members of cooperatives in Kopeng village. Data obtained by survey through a questionnaire given to 37 respondents. While the research method used is descriptive qualitative research. Where the survey results obtained the category index of financial literacy, financial inclusion and the performance of the respondent's business. The results of financial literacy were obtained by an average of 3.85 or a sufficient literate category scale with a percentage of more than 75% understanding, financial inclusion was obtained by an average of 3.71 or sufficient category financial inclusion because the respondents on average had access to banks and institutions financing, while the respondent's business performance obtained an average of 3.86. Suggestions for respondents to further improve financial literacy and inclusion which are expected to have an impact on improving business performance. For further research, a quantitative research method can be used, the effect of the three variables and other research objects.
TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Silvia Hendrayanti; Wachidah Fauziyanti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.157

Abstract

Tax is a state levy on individuals or entities that is obligatory and coercive in nature which will be used by the state for the prosperity of the people but does not receive direct reciprocity. Tax avoidance is an arrangement to minimize or eliminate the tax burden by considering the tax consequences it generates, and not as a tax violation because the taxpayer's efforts to reduce, avoid, minimize or alleviate the tax burden are carried out in a way that allows for tax laws. This study aims to determine the effect of audit committees, audit quality, and sales growth on tax evasion. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain a sample of 135 companies. Methods of data collection using documentation. Data analysis technique using multiple linear regression analysis. z Based on the results of hypothesis testing shows that the significance of the auditor's committee is 0.000 <0.05, so that the auditor's committee has a significant effect on tax evasion. The significance of auditor quality is 0.288> 0.05, so that auditor quality has no significant effect on tax evasion. The significance of sales growth is 0.000 <0.05, so sales growth has a significant effect on tax evasion. The coefficient of determination shows a result of 0.281 or 28.1%. For future researchers, it is hoped that they can add research samples to other sectors in order to be able to describe the condition of the company as a whole regarding tax avoidance
DETERMINAN NILAI PERUSAHAAN TERHADAP SEKTOR CONSUMER NON CYCLICALS Wachidah Fauziyanti; Sarbullah Sarbullah; Lia Anisatul F
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.165

Abstract

Firm value is a certain condition that has been achieved by a company as an illustration of public trust in the company after going through a process of activity for several years. This study aims to determine the effect of capital structure, company growth and profitability on firm value in consumer non-cyclicals sector companies. listed on the Indonesia Stock Exchange in 2019-2021.The population in this study is consumer non-cyclicals sector companies listed on the main board index of the Indonesian Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. Methods of data analysis using multiple linear regression analysis. Based on the results of data analysis it was concluded that capital structure has a significant effect on firm value, company growth has no significant effect on firm value, Profitability has no significant effect on firm value. Suggestions and conclusions for future researchers are advised to examine other factors that are thought to influence the occurrence of firm value.
Co-Authors Aini Fadlilatun Ni`mah Annafia, Layla Asti Aisya Arya Northa Raflesia Aryanto, Tossy Aufaa Dhiyaa Khansa B Ayunita Irawati, Marsha Bambang Triono Bayu, Nanda Delta Puput Pepbrilita Eko Sasono Elsya Ayu Febrianan Eni Puji Estuti Eni puji Estuti Eni Puji Estuti Enny Puji Astuti Esa Firda Eryliana Estuti, Eni Puji Estuti, Eni Puji Estuti, Erni Puji Fidyah Yuli Ernawati, Fidyah Yuli Handayani, Dewi Sri Irvania Yustika Lia Anisatul F Pahlevi, Muhamad Reiza Puji Estuti, Eni sarbullah sarbullah Silvia Hendrayant Silvia Hendrayanti SITI ROCHMAH Siti Rochmah Sundari, Pipit Tamrin, Muh Tiara Nove Ria Tossy Aryanto Triono, Bambang Yuli Ernawati, Fidyah Zumrotun Nafiah