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All Journal Jurnal Manajemen Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat IKRA-ITH EKONOMIKA Jurnal Ilmu Manajemen (JIMMU) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Community Development Journal: Jurnal Pengabdian Masyarakat Ideguru: Jurnal Karya Ilmiah Guru EKONOMIKA45 Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Pengabdian Masyarakat JCSE: Journal of Community Service and Empowerment J-CEKI Jurnal Pengabdian Masyarakat Widya Wiwaha JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Riset Daerah
Ambarwati, Lilik
STIE Widya Wiwaha
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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THE INFLUENCE OF NON-PERFORMING LOANS (NPL), LOAN OF DEPOSIT RATIO (LDR), OPERATING COST OF OPERATING INCOME (BOPO), QUALITY OF EARNING ASSETS (KAP) AND CAPITAL ADEQUACY REQUIREMENT (CAR). EARNING ASSETS (KAP) AND MINIMUM CAPITAL ADEQUACY (KPMM) ON RETURN Agiastia, Dhita; Prasetyo, Agung Slamet; Setyowati, Hasanah; Ambarwati, Lilik; Mutahir, Anwar; Mahsun, Mohamad; Subkhan, Muhammad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.918

Abstract

This study aims to analyze how financial ratios in Bank Perekonomin Rakyat, namely Non-Performing Loan (NPL), Loan of Deposit Ratio (LDR), Operating Costs Operating Income (BOPO), Earning Asset Quality (KAP) and the influence of Minimum Capital Adequacy (CAR) affect the level of profitability projected from the Return of Asset (ROA) ratio. The sample in this study used purposive sampling method, namely the People's Economic Bank in Bantul Regency which is registered with the Financial Services Authority for the period 2020-2023. The secondary data used are publication reports obtained from accessing the Financial Services Authority website (www.ojk.go.id) which are then recorded into SPSS. The data analysis method uses a classic assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The analysis tool technique is descriptive analysis and statistical analysis. The results showed that CAR has a positive and significant effect on ROA, NPL and BOPO have a negative and significant effect on ROA while LDR and KAP have an insignificant effect on ROA.
Pendidikan Seni melalui Inovasi Desain, Kewirausahaan, dan Pemasaran Produk Kerajinan Bambu di Kalurahan Bawuran Wicaksono, Agung; Suharson, Arif; Wibisono, Anom; Ambarwati, Lilik; Syaflan, Meidi; Yulianto, Prafidhya Dwi
Ideguru: Jurnal Karya Ilmiah Guru Vol. 10 No. 1 (2025): January 2025 Edition
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v10i1.1490

Abstract

The research objective of the art innovation dissemination programme for bamboo craft groups in Kalurahan Bawuran, Pleret, Bantul, Yogyakarta is to create new designs and marketing of bamboo products in the digital era to improve the economic welfare of the community through art education and technical training. Bamboo products in Kalurahan Bawuran are a legacy of skills passed down from generation to generation. Bamboo raw materials are obtained from the local area, but often the quality of bamboo is poor, monotonous designs and product marketing are still a problem for crafters. Crafters do not yet have an efficient production system to produce products with optimal quality and marketing capacity. The urgency of this research is to improve the quality of renewable designs with better machine technology, so that bamboo furniture products can penetrate the global market. The 30 selected craftsmen involved were equipped with business management, entrepreneurship, and digital marketing. This qualitative research uses an aesthetic method with a practice-based research approach carried out with the stages of literature research, empiric study, visual research, and practice. The aesthetics of new bamboo craft creations have an impact on the preservation of sustainable local artistic creations that are able to meet the needs of the global era. This research produced 3 sets of functional products and 1 new design gazebo with an impact on economic improvement with business management methods (entrepreneurship and modern marketing) which are expected to be a means of environmentally sound education and regeneration of creative craftsmen as an entity that must be maintained, preserved, and developed according to the demands of the times.
ANALISIS KINERJA KEUANGAN PT BUKIT ASAM TBK PERIODE 2019-2023 Ambarwati, Lilik; Purwaningsih, Anis
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1162

Abstract

This study's goal is to analyse PT Bukit Asam Tbk's financial operations from 2019 to 2023 by calculating its profitability, solvency, and liquidity ratios. The data shown is based on second-order statistics from the year that was published by the Indonesian Stock Exchange and PT Bukit Asam Tbk. The analysis method used is deskriptif analysis that focusses on analysing financial indicators. The results of the likuiditas rasio for 2019–2023 are good, meaning that the company has the capacity to pay for its obligations or make payments. Conversely, average or solvability indicates that financial performance in a given year isn't very good, and businesses aren't able to use their assets in the best way possible, indicating that many assets are purchased through trading. Conversely, the debt-to-equity ratio indicates that business operations are quite efficient, with many businesses using large amounts of capital as business tools. Rentability, also known as profitability, indicates that the current business's financial performance is not very good, and that it is not very efficient in generating profits from all of its operational activities.
Peningkatan Pemahaman Harga Pokok Produksi pada Pengrajin Bambu di Bawuran, Bantul Bintang Kasih Abadi; Lilik Ambarwati
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 1 (2025): Maret 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i1.4989

Abstract

This community service program focuses on improving the understanding of the calculation of Cost of Goods Manufactured (COGS) for bamboo craft business actors in Bawuran Village, Bantul. The main problem faced by bamboo craftsmen is the limited understanding in calculating COGS, which has an impact on the inaccuracy of selling prices and difficulties in accessing formal financing. Through intensive counseling and mentoring methods, this program aims to increase the capacity of artisans in identifying cost components and systematically calculating COGS. The program implementation involved a series of structured stages, starting from coordination with village officials, preparation of training materials, to direct practice of COGS calculation with pre-test and post-test measurements conducted by 30 craftsmen. The pre and post test results showed that there was an increase/change in bamboo craftsmen's knowledge of COGS calculation from the pre-test to the post-test results. Reflected when the pre-test was carried out, the average value of 30 craftsmen increased from 52.65% to 70.84% from both aspects of the knowledge given to the calculation of COGS. The technical aspect shows the ability of craftsmen to calculate production costs more accurately. The craftsmen are now able to set a more competitive selling price based on the correct COGS calculation. This program not only contributes to improving the professionalism of bamboo craft business management, but also provides an empowerment model that can be replicated in other areas with similar business characteristics.
PELATIHAN MANAJEMEN OPERASI GUNA MENINGKATKAN KAPASITAS PRODUKSI PADA KIKIM KONVEKSI Wahyuningtyas, Yunita Fitri; Syaflan, Meidi; Budiyati, Kuntari; Fajar, Rizki Nur; Sari, Elina Kartika; Ambarwati, Lilik; Tjahjono, Achmad
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

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

Abstract

Perusahaan Kikim Konveksi adalah sebuah perusahaan yang bergerak di bidang produksi berbagai macam pakaian. Sebagai sebuah perusahaan bisnis, perusahaan menginginkan untuk terus berkembang demi bisa memenuhi kebutuhan pasar. Kegiatan pelatihan diadakan dengan mengumpulkan para pegawai perusahaan dan menganalisis proses produksi dan studi kasus pada kesalahan-kesalahan yang mengganggu produksi. Melalui pelatihan ini, peserta diharapkan bisa memenuhi target kerja yang ditetapkan oleh manajemen dengan mengurangi kesalahan yang biasa terjadi di lingkungan kerjanya sehingga produksi menjadi lebih efektif dan efisien.
PENYUSUNAN LAPORAN LABA RUGI DALAM UPAYA PENINGKATAN DAYA SAING PELAKU UMKM DI CAR FREE DAY PRAMBANAN Ambarwati, Lilik; Firdarini , Khoirunnisa Cahya; Widiastuti, Nur; Fahma, Khoirina; Setiawan, Akram Shofwan; Wardani , Indriana Setya
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 2 No. 3 (2024): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jpm.v2i3.1110

Abstract

Car free day Prambanan yang diadakan setiap akhir pekan di area Kecamatan Prambanan merupakan event rutin yang memberikan kesempatan bagi pelaku UMKM di daerah Prambanan dan sekitarnya untuk memasarkan produknya. Para pelaku UMKM tersebut menjadi target mitra pengabdian kepada masyarakat ini karena memiliki masalah di bidang keuangan yang menjadi hambatan untuk meningkatkan skala usahanya. Masalah yang dihadapi oleh mitra antara lain mitra masih belum mampu melakukan perhitungan laba rugi bulanan dan menyusunnya dalam bentuk laporan laba rugi. Hal ini berakibat mereka kehilangan kesempatan untuk mengembangkan usahanya sementara ada banyak peluang pinjaman dana dari pihak eksternal seperti bank dan kredit yang diberikan oleh pemerintah melalui program KUR. Solusi yang dapat dilakukan untuk masalah yang dihadapi mitra adalah dengan meningkatkan pengetahuan mengenai pentingnya melakukan pembukuan sederhana berupa penyusunan laporan laba rugi agar mereka dapat mengakses fasilitas pinjaman dana dari pihak eksternal sehingga mampu meningkatkan daya saing usahanya. Metode yang digunakan adalah dengan melakukan pelatihan penyusunan laporan laba rugi bagi para pelaku UMKM di Car free day Prambanan sehingga dapat menyusun laporan keuangan sederhana sesuai dengan SAK ETAP. Hasil dari kegiatan ini yakni mitra mulai dapat menghitung dan menyusun laporan laba rugi, serta mampu menunjukkan perkembangan usaha yang mereka geluti.
OPTIMALISASI PENAGIHAN PAJAK BARANG DAN JASA TERTENTU ATAS PERHOTELAN DAN MAKANAN DAN/ ATAU MINUMAN DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA YOGYAKARTA Hartono, Nurul Amalia; Lilik Ambarwati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.949

Abstract

This study aims to identify the challenges encountered in the collection of PBJT (Tax on Services for Hotel, Food, and/or Beverages) and to examine the efforts made by the Regional Financial and Asset Management Agency (BPKAD) to optimize tax collection. The researcher employed data triangulation as an analytical method to process both primary and secondary data obtained through interviews and observations. The findings indicate that challenges arise from both taxpayers and internal factors within BPKAD Yogyakarta City. Challenges on the taxpayers' side involve issues such as incomplete taxpayer data, low compliance, and limited financial capacity. Internal obstacles within BPKAD include limited tax collection personnel, lack of integration in the taxation information system, the ineffectiveness of forced collection letters, weak administrative sanctions, and negative perceptions of tax relief or amnesty policies. The efforts made to address these issues include direct engagement through the Regional Tax Week initiative, enhanced inter-agency cooperation, ongoing public outreach, service innovation in tax payments, integration of internal data systems, enforcement actions against non-compliant taxpayers, implementation of administrative sanctions, and the development of digital-based tax collection technology.
PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN BANK SAMPAH Ambarwati, Lilik; Syaflan, Meidi; Pramudita, Marlingga; Setiawan, Akram Shofwan; Abdillah, Anang; Kristyani, Anik
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 1 No 1 (2023): Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v1i1.767

Abstract

Bank sampah merupakan salah satu bentuk pengelolaan sampah di masyarakat di mana sampah rumah tangga dikumpulkan, dipilah, dan dijual kembali kepada pihak ketiga. Melalui bank sampah, sampah dapat dikelola menjadi suatu hal yang bernilai ekonomis. Namun sampai saat ini belum banyak masyarakat yang tergerak untuk bergabung menjadi anggota bank sampah. Salah satu penyebab masyarakat belum tergerak untuk bergabung adalah laporan keuangan yang disajikan oleh pengurus bank sampah dianggap belum mampu dipertanggungjawabkan dan belum trasnparan. Dengan demikian, secara tidak langsung pengelola bank sampah berusaha untuk menyampaikan informasinya yang dapat meningkatkan akuntabilitasnya dan kesuksesan organisasi. Akuntabilitas inilah yang akan meningkatkan kepercayaan masyarakat. Penerapan akuntansi merupakan bentuk akuntanbilitas dan transparansi yang dapat mempersempit kesenjangan informasi antara pengelola bank sampah dengan masyarakat. Pengabdian ini dilakukan untuk meningkatkan akuntabilitas dan transparansi pengelolaan keuangan bank sampah Sri Rejeki. Kegiatan ini dilakukan di Bank Sampah Sri Rejeki Kelurahan Sorosutan Yogyakarta. Pendekatan yang dilakukan adalah workshop dan pelatihan, yaitu dengan memberikan penjelasan materi secara tutorial dan diskusi serta memberikan contoh pembuatan laporan keuangan bank sampah yang baik dan benar (pendampingan).
PEMBANGUNAN BIODIGESTER BIRU UNTUK PENGEMBANGAN EKONOMI HIJAU Syaflan, Meidi; Ambarwati, Lilik; Rahmawati , Ika; Yuliono, Yuliono; Dewi, Nafisa Rahma; Anisa, Siti Nur; Suciyati, Milka Natalia
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 1 No 1 (2023): Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v1i1.792

Abstract

Energi bersih, murah yang terbarukan serta berkelanjutan adalah prasyarat untuk pengembangan ekonomi hijau. Ekonomi hijau dan pembangunan rendah karbon adalah aktivisas ekonomi dan pembangunan yang mendorong pertumbuhan dan meningkatkan kesejahteraan sosial dengan tetap menjaga kualitas lingkungan. Ekonomi hijau didalam dokumen perencanaan telah dimasukkan dalam RPJMN 2020-2024 dengan tiga prioritas yaitu peningkatan kualitas lingkungan, peningkatan ketahanan bencana dan perubahan iklim serta pembangunan rendah karbon untuk menuju ekonomi hijau dan berkomitmen dengan menetapkan target Net Zero Emission pada tahun 2060. Terdapat lima penyumbang emisi karbon, yaitu kehutanan dan lahan pertanian, energy dan transportasi, limbah serta proses industri dan penggunaan produk. Khusus untuk sumber emisi yang berasal dari lahan pertanian antara lain berasal dari penggunaan input faktor usaha tani pabrikan non organic berupa pupuk maupun obat-obatan yang tidak ramah lingkungan, limbah hasil pertanian.salah satu limbah hasil pertanian adalah limbah kotoran ternak yang dipelihara petani baik untuk tujuan komersil maupun hanya sebatas untuk kesenangan atau sebagai tabungan hidup yang banyak dilakukan masyarakat desa. Limbah ternak yang tidak dikelola secara baik selain menurunkan kualitas sanitasi lingkungan pemukiman juga berkontribusi pada terjadinya efek rumah kaca melalui gas metana yang dipaparkan oleh limbah tersebut karena penipisan lapisan ozon yang berakibat kepada pemanasan global.
Pengaruh Leverage, Profitabilitas, Dan Persistensi Laba Untuk Konservatisme Akuntansi Dalam Perusahaan Sektor Transportasi Serta Logistik Yang Tercatat Dalam Bei Periode 2019 – 2023 Hesti Nuraini; Lilik Ambarwati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4679

Abstract

This research investigates the impact of leverage, profitability, and earnings persistence on accounting conservatism within transportation and logistics firms listed on the Indonesia Stock Exchange (IDX) over the period from 2019 to 2023. Utilizing a quantitative approach, the study analyzes secondary data from 25 companies selected through purposive sampling. The data analysis involved descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination, employing SPSS version 25 for computations.The results from the t-tests reveal that the leverage variable has a significance level of 0.000, which is below the threshold of 0.05. Similarly, profitability also presents a significance level of 0.000, and earnings persistence mirrors this with a significance level of 0.000 as well. Consequently, the findings indicate that all three factors leverage, profitability, and earnings persistence positively and significantly influence accounting conservatism, both individually and collectively. This study offers empirical insights into the determinants affecting accounting conservatism in Indonesian transportation and logistics companies, providing valuable information for investors, management, and other stakeholders involved in financial decision-making.
Co-Authors Abdillah, Anang Agiastia, Dhita Agung Wicaksono Ainina Ratnadewati Anggie Febriyanti Anisa, Siti Nur Anom Wibisono Ari Sutrichastini Arif Suharson Aris Susanto Ary Sutrischastini Baehaqi Bintang Kasih Abadi Budiyati, Kuntari Dewi, Nafisa Rahma Eka Ambara Harci Putranta Evi Rosalina Widyayanti Fahma, Khoirina Fajar, Rizki Nur Firdarini , Khoirunnisa Cahya Gunawan Gunawan gupita candra Hapsari, Wulan Retno Hartono, Nurul Amalia Hasanah Setyowati Hesti Nuraini Ika Rahmawati INSIATININGSIH, INSIATININGSIH Jamhari Jamhari Kinanti, Elsa Rahajeng Kristyani, Anik Lia Narisha Nasution Lovnia Erawati, Gusmila Lukia Zuraida Lukia Zuraida Mahsun, Mohamad Meidi Syaflan, Meidi Muhammad Rahid Akbarudin Mutahir, Anwar Nita Fitriana Nofa, Nofa Nur Widiastuti Prafidhya Dwi Yulianto Pramudita, Marlingga Prasetyo, Agung Slamet Priyastiwi, Priyastiwi Purwaningsih, Anis Putri, Dea Erninda Rahmawati , Ika Ratnadewati, Ainina Riana Rachmawati Saputra, Dewan Sari, Elina Kartika Setiawan, Akram Shofwan Setyawati, Naini Subkhan, Muhammad Suci Utami Wikaningtya Suciyati, Milka Natalia Sulastiningsih Sulastiningsih Sulastiningsih Sutrichastini, Ary Sutrischastini, Ary Syaflan, Meidy Tjahjono, Achmad Vitaloka, Risvy Irma Dyah Wardani , Indriana Setya Wikaningtyas, Suci Utami Wiwa, Riga Asa Yulianto, Prafidhya Dwi Yuliono, Yuliono Yunita Fitri Wahyuningtyas