Article Per Year (5 Year)
p-Index From 2021 - 2026
4.541
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Modernisasi Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi Politala Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Widijaya, Widijaya
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Pengaruh mekanisme tata kelola perusahaan terhadap konservatisme akuntansi pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia Widijaya Widijaya; Fina Fiorentini
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10057

Abstract

This research objective is to investigate the effect of corporate governance mechanisms (managerial ownership, board size, board independence and auditor type) on accounting conservatism of all companies that are listed in Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance mechanisms and accounting conservatism is panel data regression by using secondary data from 2016 – 2020 financial report. The amount of samples are 464 companies with 2.320 observations which meet the conditions and criteria. This research shows that managerial ownership has a significant negative effect on conservatism, meanwhile board size, board independence and auditor type have no effect on conservatism. Control variables in this research prove that firm size and sales growth are negatively related to conservatism, while profitability and leverage are positively related to accounting conservatism.
Pembuatan Bahan Ajar Digital SMK Kartini Batam Widijaya Widijaya; Ariyanto Richard Pratama
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Pandemi COVID-19 yang masih berlanjut dan belum menunjukkan tanda-tanda berakhir membuat sejumlah kegiatan masih dibatasi termasuk kegiatan belajar mengajar tatap muka. Salah satu hal yang bisa dilakukan saat ini oleh instansi pendidikan yaitu melaksanakan pembelajaran online guna mencegah risiko penyebaran COVID-19 yang lebih luas. Pengabdian kepada masyarakat ini bertujuan untuk mengatasi permasalahan pembelajaran online yang terjadi di sekolah SMK Kartini Batam melalui pembuatan bahan ajar digital. Metode yang digunakan yaitu studi dokumen silabus akuntansi keuangan SMK Kartini Batam. Hasil yang dicapai yaitu berupa bahan ajar digital 1 powerpoint dan video edukasi sebanyak 6 video. Rekomendasi yang dapat diberikan yaitu semoga bahan ajar digital dapat terus dikembangkan sehingga dapat mendorong pembelajaran online yang efektif dan efisien.
Perancangan Dan Penyusunan Sistem Akuntansi Pada Tps Persero Batam Widijaya Widijaya; Rusdi Noverianto
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

TPS Persero Batam adalah perusahaan yang bergerak di bidang jasa penyimpanan dan handling cargo udara. Perusahaan ini berdiri di akhir tahun 2019 hingga sampai saat ini dan bertempat di Tunas Bizpark blok D no.10. TPS Persero Batam saat ini belum mempunyai sistem akuntansi yang akurat dan efektif. Pengabdian kepada masyarakat ini bertujuan untuk merancang sistem pencatatan akuntansi menggunakan Microsoft Access. Perancangan disesuaikan dengan kebutuhan usaha dan dirancang sederhana mungkin agar pengguna lebih mudah dalam memahaminya. Proses perancangan menggunakan teknik observasi, wawancara dan dokumentasi dalam memperoleh informasi yang dibutuhkan. Sistem yang dirancang mampu menghasilkan luaran berupa laporan pendapatan, sisa piutang, posisi keuangan, laba rugi, perubahan ekuitas, neraca saldo dan buku besar.
Analisis Pengaruh Karakteristik Hubungan antara Auditor dengan Klien dan Kondisi Finansial Perusahaan terhadap Going Concern Audit Opinion Widijaya Widijaya; Lina Lina
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Pelaksanaan penelitian ini bertujuan untuk menganalisis bagaimana pengaruh dari karakteristik hubungan antara auditor dengan klien dan kondisi finansial perusahaan terhadap going concern audit opinion. Variabel independen yang digunakan dalam penelitian terdiri atas audit tenure, audit lag, auditor switching, pertumbuhan perusahaan, ukuran perusahan, rasio likuiditas, dan rasio solvabilitas. Sampel penelitian diambil berdasarkan pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai dengan 2019. Jumlah sampel sebanyak 1.735 data yang masih layak digunakan dalam penelitian ini. Peneliti memperoleh data sampel dengan menggunakan metode purposive sampling dan akan diuji dengan metode regresi binary logistic. Hasil penelitian menunjukkan variabel audit lag, ukuran perusahaan, dan rasio solvabilitas memiliki pengaruh signifikan positif terhadap going concern audit opinion. Variabel audit tenure, auditor switching, pertumbuhan perusahaan, dan rasio likuiditas tidak memiliki pengaruh signifikan terhadap going concern audit opinion.
Pembuatan Bahan Ajar Digital Akuntansi Keuangan Di Sma Islam Nabilah Widijaya Widijaya; Heni Rachmawati
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

SMA Islam Nabilah telah melaksanakan kegiatan belajar mengajar secara daring sejak Maret 2020 karena adanya kebijakan SFH (Study From Home). SMA Islam Nabilah membutuhkan bahan ajar digital tentang akuntansi keuangan supaya mudah untuk dipahami oleh peserta didik di sekolah tersebut. Bahan ajar yang dibutuhkan yaitu modul pembelajaran, power point yang berisi materi yang akan digunakan untuk menjelaskan materi yang ada di dalam modul, serta video animasi yang dapat digunakan peserta didik untuk lebih memahami materi yang ada. Teknik pengumpulan data yang digunakan dengan wawancara, observasi dan studi literatur. Hasil luaran yang dihasilkan berupa modul yang berisi 2 bab, media presentasi berupa power point yang terbagi menjadi 2 bab, serta video animasi yang terbagi menjadi 3 video terpisah dengan durasi masing-masing sekitar 5 hingga 10 menit. Implementasi dilaksanakan dengan menunjukkan hasil luaran kepada peserta didik melalui proses kegiatan belajar mengajar. Peserta didik serta guru mata pelajaran yang bersangkutan memberi feedback positif tentang hasil luaran dan pemberian materi oleh penulis.
Bookkeeping, And Financial Reporting System On E-Mobil Parts Widijaya Widijaya; Riskiyanto Riskiyanto
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

The purpose of this study is to design an accounting system for E-Mobil Parts owners. E-Mobil Parts is an online spare part shop on at online platform. E-Mobil Parts has been operating for 6 years and manually bookkeeping the accounting records. The manual bookkeeping causes ineffective and inefficient for E-Mobil Part for preparing the financial report. To retrieve the information needed for the design of the Microsoft Access-based accounting system the author conducted observation and interviews. The author will decide on the needs of E-Mobil Parts and create an account list form, customer list form, vendor list form, inventory list form, purchase form, and sales form and reports for the owner of E-Mobil Parts such as income statement, statement of owner equity financial position, cash flow statement, purchase report, sales report, inventory report, payable report, receivable report, and ledger report. The implementation of the accounting system for E-Mobil Parts will run properly and minimize errors.
ANALYSIS OF THE EFFECT CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS ON ACCOUNTING CONSERVATISM IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Widijaya Widijaya; Vivian Vivian
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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

Abstract

The study was conducted to examine and analyze the effect of the independent variable, namely corporate governance and company characteristics on the dependent variable, namely accounting conservatism. The independent variables of corporate governance consist of the size of the board of directors, independent board of directors, type of auditor and the independent variables of company characteristics consist of firm size, leverage, profitability, and sales growth. Measurement of accounting conservatism in this research is measured based on accrual-based following Al-Saidi (2020). The object of this research are companies that have annual reports that are registered and published on the Indonesia Stock Exchange. The data used in this research was 5 years for the period from 2016 to 2020. There are 729 companies listed on the Indonesia Stock Exchange, only 436 companies passed the selection to be used in this study. The data that has been collected will be processed using SPSS software and Eviews which will be analyzed using a panel regression model. The results obtained by the researcher indicate that the independent board of directors, leverage, profitability and sales growth have a significant positive effect on accounting conservatism. The variable size of the board of directors, type of auditor and firm size did not show a significant effect on accounting conservatism.
Design And Implementation Of Accounting And Financial Reporting System At Paud Zhen Xin & Bimbel Widijaya Widijaya; Joelyn Veronica
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Most Micro, Small, and Medium Enterprises (MSMEs) do not use accounting records in managing their business, due to a lack of knowledge and awareness in applying accounting records in their business. The application of a clear accounting system can help MSMEs to develop properly, and carry out their operations effectively and efficiently, helping MSMEs to make the best decisions. One example of MSMEs is Paud Zhen Xin & Bimbel which still uses the cash basis method of recording and only records its income in a book, so there is a need for a reliable accounting recording system to be able to create information about financial reports that are accurate, fast and relevant to make it easier for owners to make decisions. decisions related to company operations based on financial report data. Data collection uses interview and observation techniques with MSME owners in the period July to December 2022. System design uses Microsoft Access which is capable of inputting transactions such as cash receipts and disbursement transactions, and recording adjusting journals. This accounting system will display financial reports such as a statement of financial position, income statement, statement of changes in equity, reports on cash transactions, general ledger, and income statement per student.
Pengaruh Budaya Perusahaan Terhadap Kinerja Perusahaan Widijaya Widijaya
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya perusahaan terhadap kinerja perusahaan. Budaya perusahaan diukur dengan nilai, kerjasama tim, kepemimpinan dan keterlibatan karyawan. Karyawan perlu mengetahui pentingnya budaya perusahaan agar kinerja perusahaan lebih baik. Sampel penelitian ini berjumlah 111 responden dari total 17 perusahaan BUMN yang terdaftar di Batam. Data dianalisis menggunakan SPSS 25 dengan metode analisis regresi berganda. Hasil yang didapatkan dari penelitian ini adalah kerjasama tim, kepemimpinan, keterlibatan karyawan berpengaruh signifikan positif terhadap kinerja perusahaan. Hasil yang berbeda terdapat pada nilai yang menunjukkan tidak berpengaruh signifikan terhadap kinerja perusahaan
Bahan Ajar Digital Siklus Akuntansi Perusahaan Jasa Widijaya Widijaya; Novia Cristina
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Pada tahun 2020 di awal bulan Maret, Indonesia dilanda suatu wabah pandemi virus Covid-19 dimana wabah tersebut sudah dinyatakan oleh World Health Organization (WHO) sebagai pandemi global yang menyebabkan pemerintah Indonesia untuk menghentikan aktivitas yang mselibatkan khalayak ramai seperti sekolah. Kegiatan pembelajaran sekolah menjadi sistem online dimana kegiatan belajar mengajar tidak dilakukan dengan bertatap muka langsung. Kegiatan pembelajaran online dapat didukung dengan bahan ajar digital. Oleh sebab itu, pelaksanaan kerja praktek dilakukan dengan tujuan untuk membantu guru serta para murid dalam melakukan kegiatan pembelajaran sistem online. Output yang akan dihasilkan berupa modul dan power point. Penyusunan bahan ajar digital menggunakan data sekunder yang diambil dari buku dan disusun sesuai dengan silabus sekolah.
Co-Authors Alvina Alvina Angelica, Angelica Anita Anita Ariyanto Richard Pratama Aulia Putri Aviany Santi Carina Serly Saputri Debora Ratna Cempaka Delny Delny Dinda Lucida Siswan Dinda Nur Aini Elita Elita Felix Felix Fetru Gemah Putra Fidella Dita Maridza Fina Fiorentini Finia Novarisy Zultia Fiorentini, Fina Gheraldine Dinanti Hadianto Hadianto Heni Rachmawati I Putu Fredika Putra Inov Santoso Jeslin Jeslin Jesslyn Jesslyn Joelyn Veronica Jolin Floren Elvinis Juliawati, Juliawati Kristina Kristina Kristina Kristina Lina Lina Mavrict Josephino Melissa Melissa Monica Nanda Muhammad Adzel Alvian Muhammad Zidane Khairi Naufal Aldi Nova Nikein Tri Andjani Nindi Suci Rahmadani Novia Cristina Nurun Nada Peny Peny Putra, Darma Pratama Rifki Aryo Salgi Mulya Riskiyanto Riskiyanto Rizska Dwi Kartika Romitha, Sriyana Rusdi Noverianto Salinda Salinda Sellya Chandra Siti Hasya Lisvyanti Sriyana Romitha Stella Novianti Tifanny Jubilim Versia Silvana Vivian Vivian Waode Sumartini Wina Meida Sinaga Winny Winny Wiwy Riana