Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Jurnal Studi Islam dan Sosial
Widati, Sari
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Widati, Sari; Wedaswari, Made; Sholati, Frimicia Intan
Lisyabab : Jurnal Studi Islam dan Sosial Vol 6 No 1 (2025): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v6i1.340

Abstract

This research aims to determine the effect of operating cash flow, debt levels, company size, and book tax differences on profit persistence. The data in this research were obtained from the annual financial reports of financial sector companies in the banking subsector listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample selection method used in this research is the purposive sampling method. The analysis techniques used in this research include descriptive statistical tests, classical assumption tests, and hypothesis tests. The total sample used in this research was 31 companies. The research results show that debt levels have a negative and significant effect on earnings persistence. Book tax differences have a positive effect on earnings persistence. Meanwhile, operating cash flow and company size have no effect on profit persistence.
Local Specialty Product Innovation of Tilapia Fish Nugget “Spirunila” through the Empowerment of Karangtaruna Pemuda Mudi Gabahan (PMG) and Persons with Disabilities in Mulur Village Setyarini, Agung; Widati, Sari; Bumi, Salsabila Amalia Putri; Wicaksana, Fandi Galang; Ramadhan, Sangga Rizki; Safitri, Annisa Nur
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol. 25 No. 2 (2025)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/dms.v25i2.29032

Abstract

This community service program responds to the underutilization of tilapia production in Mulur Village, Sukoharjo, where limited product diversification constrains economic growth. The program introduced Spirunila, a fortified tilapia-based product, while empowering the PMG Youth Organization and persons with disabilities through an Inclusive Joint Business Group (KUBA). The Participatory Learning System (PALS) was implemented to deliver capacity-building activities in production technology, entrepreneurship, and digital marketing. Program effectiveness was evaluated using pre- and post-test questionnaires on seven indicators, which were analyzed using a Paired Sample t-Test, N-Gain Score, and Cohen’s d. The results showed statistically significant improvements (p < 0.001), high learning gains (N-Gain category: High), and substantial effect sizes (d > 1.97), demonstrating strong behavioral and capability transformation among partners. Institutional strengthening ensures sustainability through shared production governance and digital market expansion. The findings confirm that inclusive innovation in community-based fish processing can enhance rural economic diversification and reinforce village tourism competitiveness.
Co-Authors Agung Setyarini Bumi, Salsabila Amalia Putri Ramadhan, Sangga Rizki Safitri, Annisa Nur Sholati, Frimicia Intan wedaswari, Made Wicaksana, Fandi Galang