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All Journal Jurnal Siasat Bisnis Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Transformasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Indonesia Jurnal Riset Pendidikan Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi Efektif Jurnal Ekonomi Jurnal Pengabdian Masyarakat Akademisi Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Indonesia Sosial Sains Journal of Business, Social and Technology Eduvest - Journal of Universal Studies eProceedings of Management Jurnal Pengabdian Kepada Masyarakat IIJSE SOCIRCLE : Journal Of Social Community Services Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Community Service Progress Proceeding of Community Service and Engagement Journal of Indonesia Business Research (JIBR)
Wiwin Aminah
Program Studi Akuntansi, Universitas Telkom
Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Profitabilitas, Manajemen Aset, Dan Efisiensi Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sub Sektor Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) Jinan, Edindra Najla; Aminah, Wiwin
eProceedings of Management Vol. 11 No. 1 (2024): Februari 2024
Publisher : eProceedings of Management

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

Abstract

Perekonomian indonesia mengalami persaingan ketat dikarenakan banyak perusahaan dalam negeri maupun luar negeri mempengaruhi roda perekonomian dan menjadikan Indonesia mempunyai potensi cukup besar dalam lingkungan ekonomi dunia. Hal ini membuat setiap perusahaan terus berupaya meningkatkan kinerja perusahaan dengan meningkatkan nilai perusahaan. Beberapa indikator yang bisa indikator perusahaan adalah Efisiensi, Manajemen Aset, dan Profitabilitas. Penelitian ini betujuan mengetahui pengaruh profitabilitas, manajemen aset dan efisiensi terhadap nilai perusahaan pada perusahaan real estate dan property yang terdaftar di BEI periode 2018-2020. Objek penelitian ini adalah perusahaan sub sektor properti real estate dan property selama periode 2018-2020. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kuantitiatif. Unit analisis berupa perusahaan real estate dan property yang terdaftar di BEI, serta menggunakan data sekunder laporan keuangan pada periode 2018-2020 yang diperoleh dari website resmi BEI. Teknik sampling yang digunakan yaitu purposive sampling sehingga termampu 18 sampel yang terdiri dari 54 laporan keuangan perusahaan. Penelitian selanjutnya disarankan untuk meneliti pada sektor yang berbeda, atau mungkin sektor yang sama tetapi menggunakan variable yang berbeda untuk mengukur nilai perusahaan seperti keputusan pendanaan dan kebijakan hutang dan disarankan untuk mampu memperpanjang periode peneletian agar lebih terlihat pengaruh perkembangan nilai perusahaan. Kata Kunci-nilai perusahaan, profibilitas, manajemen aset, efisiensi
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Corporate Social Responsibility Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2022) Prawira, Sukma Adhitia; Aminah, Wiwin; Khairunnisa, Khairunnisa
eProceedings of Management Vol. 11 No. 3 (2024): Juni 2024
Publisher : eProceedings of Management

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Abstract

Manajemen pajak merupakan usaha untuk mengurangi beban pajak yang dilakukan secara legal dan tidakbertentangan dengan hukum perpajakan yang berlaku. Manajemen pajak dimaksudkan sebagai sarana dalampemenuhan kewajiban perpajakan dengan benar tetapi jumlah pajak yang dibayar dapat ditekan serendah mungkindengan menerapkan peraturan perpajakan secara benar dan untuk mencapai laba dan likuiditas yang diharapkan.Penelitian ini bertujuan mengetahui pengaruh profitabilitas, ukuran perusahaan, dan Corporate SocialResponsibility (CSR) terdahap manajemen pajak pada perusahaan sektor kesehatan yang terdaftar di Bursa EfekIndonesia periode 2019-2022. Penelitian ini menggunakan metode penelitian kuantitatif dengan tujuan penelitiandeskriptif. Sedangkan, tujuan penelitian verifikatif menggunakan metode regresi data panel untuk mengujihipotesis. Waktu penelitian yang digunakan dalam penelitian ini menggunakan data panel. Penelitian inimenggunakan populasi pada perusahaan sektor. Sampel pada penelitian ini dipilih menggunakan metode purposivesampling dan diperoleh 20 perusahaan periode 4 tahun. Hasil penelitian ini menunjukkan bahwa variabelprofitabilitas, ukuran perusahaan, dan Corporate Social Responsibility (CSR) berpengaruh secara simultanterdahap manajemen pajak. Secara parsial, profitabilitas tidak berpengaruh terhadap manajemen pajak padaperusahaan kesehatan, sedangkan ukuran perusahaan berpengaruh negatif terhadap manajemen pajak padaperusahaan kesehatan dan Corporate Social Responsibility (CSR) berpengaruh positif terhadap manajemen pajakpada perusahaan kesehatan. Kata Kunci-manajemen pajak, profitabilitas, ukuran perusahaan, CSR
Effect of Environmental Performance and Company Size on Financial Performance : Empirical Study of Consumer Goods Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022 Al Ayyubi, Muhammad Wafaa; Murti, Galuh Tresna; Aminah, Wiwin; Octari Dinata, Ruri
Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i10.1416

Abstract

This research aims to analyze the influence of environmental performance and company size on financial performance in consumer goods sub-sector companies listed on the IDX for 2018-2022. The research sample consisted of 24 companies with a total of 120 observations. The analysis method uses panel data regression. The findings of the study show that partially environmental performance has a significant positive influence on financial performance, while the size of the company does not have a significant effect. Simultaneously, environmental performance and company size significantly influence financial performance with the ability to explain variations in financial performance by 7%. The study concluded that companies with good environmental performance tended to have better financial performance, while company size was not the main factor affecting financial performance. This study advises management to pay attention to environmental factors in financial performance policies and investors to consider environmental performance in investment decisions.
Can the Implementation of Sharia Banks’ Roadmap Increase Their Performance? (Evidence from Indonesia 2012-2017) Hendrawan, Riko; Akbar, Lily M; Aminah, Wiwin
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 12 No. 2 (2020)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v12i2.15929

Abstract

The purpose of this research is to compare the efficiency of 11 Sharia Banks in Indonesia and its impact on their performance. This study relies on the quarterly data from 2012-2017 and applied Data Envelopment Analysis to measure their performance. The result of the T-test shows that the P-value for two tail = 0.706. So based on this trend the P-value is greater than α = 0.05 (P-value> α). In the condition of P-value> α, H1 is rejected, meaning that there is no change in the value of efficiency between the period 2012-2014 and the period 2015-2017. This research shows that the efficiency of Islamic banking has not occurred during the implementation of the 2012-2017 Indonesian Sharia Banking Roadmap. Furthermore, the highest efficiency value during the period before implementation was 0.92 with an average efficiency value of 0.57. This means that during this period there was room to increase efficiency by 0.35. Meanwhile the period after implementing the highest efficiency value was 0.87 with an average efficiency value of 0.59. This means that during this period there was room to increase efficiency by 0.28. This means that during the 2012-2017 period, there was no significant difference in efficiency levels during the 2012-2014 period (before the implementation) and the 2015-2017 period (after the implementation of the Islamic banking road map). AbstrakTujuan dari penelitian ini adalah untuk membandingkan efisiensi dari 11 Bank Syariah di Indonesia dan dampaknya terhadap kinerja bank tersebut. Penelitian ini menggunakan data setiap kuartal selama tahun 2012 hingga tahun 2017 dan menggunakan Data Envelopment Analysis untuk mengukur kinerja. Hasil penelitian ini menunjukan bahwa selama implementasi Roadmap, perbankan syariah belum menunjukan kenaikan efisiensi. Sementara itu, sebelum implementasi tersebut, nilai efisiensi tertinggi perbankan syariah sebesar 0,92, sedangkan rata-rata nilai efisiensinya sebesar 0,57. Ini berarti bahwa ada ruang untuk meningkatkan level efisiensi sebesar 0,35. Sedangkan pada periode implementasi, nilai efisiensi tertingi perbankan syariah sebesar 0,87, dan ratarata nilai efisiensinya sebesar 0,59. Ini berarti ada ruang untuk meningkatkan level efisiensi sebesar 0,28. Hasil penelitian juga menunjukan bahwa, secara keseluruhan periode tahun 2012 hingga tahun 2017, hasil t-test menunjukan nilai P-value for two tail = 0.706. Ini berarti P-value> α, dan menolak H1, sehingga tidak terdapat perbedaan level efisiensi selama periode 2012-2014 (sebelum implementasi) dan periode 2015 – 2017 (setelah implementasi)  
Analysis Of Leverage, Liquidity, And Profitability On Dividend Policy (A Study Of Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2018-2022) Aminah, Wiwin; Nazah, Mohammad Angga Saefun
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8630

Abstract

Dividend policy is a policy regarding the distribution of dividends to shareholders decided by the company within a specific period. The amount of dividends distributed depends on the joint decision along with various considerations. This research analyze the influence of leverage, liquidity, and profitability on dividend policy. The sampling technique used is purposive sampling, resulting in 14 companies with a span\of of 5 years, making a total of 70 samples in this research. This research employ’s a quantitive method, and it is a descriptive study. The analysis method employed in this study is panel data regression. The results obtained through descriptive statistics and panel data testing with the common effect model, indicate that leverage, liquidity, and profitability variables collectively have impact on dividend policy. Specifically, Leverage doesn’t have impact, liquidity has a positive influence, and profitability has a negative impact on dividend policy of the food and beverage subsector listed on the Indonesia Stock Exchange for years 2018 through 2022.
The Effect of Foreign Ownership, Investment Decisions, And Profitability on Company Value (Study on Companies Listed in the LQ45 Index on the Indonesia Stock Exchange for the Period 2019-2023) Shendy Shendy; Wiwin Aminah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7810

Abstract

Firm value reflects investors' perceptions of a company's performance, often indicated by stock price movements and closely tied to how effectively management utilizes resources. This study examines the influence of foreign ownership, investment decisions, and profitability on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2019–2023 period. Employing a quantitative approach, secondary data were analyzed using panel data regression and descriptive statistics via Eviews 12. The sample, consisting of 22 companies selected through purposive sampling based on criteria such as consistent listing in LQ45 and data availability, may limit the generalizability of findings. Investment decisions were proxied by capital expenditure to total assets, profitability by return on assets (ROA), and firm value by Tobin's Q, while foreign ownership was measured as the percentage of shares held by foreign investors. The results show that foreign ownership, investment decisions, and profitability collectively influence firm value significantly. Partially, only investment decisions have a positive and significant effect. However, the study does not explicitly control for external shocks such as the COVID-19 pandemic, which may have affected financial performance and investor perception during part of the observation period. Future research should consider incorporating control variables for macroeconomic disruptions, expanding the sample size, or extending the study period. Practically, company management is advised to prioritize sound investment decision strategies to enhance firm value. For investors focusing on LQ45 stocks, attention to firms’ investment policies may serve as a reliable basis for valuation assessments.
PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN DEWAN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2020-2024) Cut Syahidathain Meutia Az Zahra; Wiwin Aminah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8780

Abstract

This study aims to analyze the effect of free cash flow, institutional ownership, and board size on earnings management in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Earnings management is measured using the Modified Jones Model as a proxy for discretionary accruals. This research employs a quantitative method with purposive sampling and multiple linear regression analysis as the analytical tool. The results are expected to show that free cash flow, institutional ownership, and board size significantly affect earnings management both partially and simultaneously. These findings contribute to the academic literature and stakeholders in improving corporate governance quality in the financial sector.
Implementasi Software Akuntansi pada Lembaga Amil Zakat, Infak, dan Sedekah Syamsul Ulum Hilda Salman Said; Lestari, Tri Utami; Aminah, Wiwin
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v1i3.11

Abstract

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.
WORKSHOP DIGITALISASI PENGELOLAAN KEUANGAN PADA DESA STAMPLAT GIRANG CIWIDEY Wiwin Aminah; Khairunnisa Khairunnisa; Djusnimar Zultilisna
The Proceeding of Community Service and Engagement (COSECANT) Seminar Vol. 3 No. 1 (2023): Prosiding COSECANT : Community Service and Engagement Seminar
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/cosecant.v3i1.7188

Abstract

Penggunaan telepon seluler sebagai platform pembelajaran menjadi ideal bagi peserta Workshop Digitalisasi Pengelolaan Keuangan Desa Stamplat Girang. Dengan memanfaatkan microsoft excel yang tersedia dalam ponsel masing-masing peserta memungkinkan mereka untuk terlibat dalam jaringan kolaboratif dalam mengelola keuangan usaha mereka. Kesiapan teknologi yang disurvey dengan menggunakan kuesioner Digital Competence Frameworkmenemukan bahwa 86,11% peserta workshop menggunakan ponsel dalam aktivitas usaha kesehariannya. 65% diantaranya memiliki keterampilan teknologi dalam mengoperasikan fitur yang terdapat dalam ponsel. 42% diantaranya memiliki kemampuan untuk menyimpan dokumen dalam ponselnya, tetapi hanya 22% yang mampu menghasilkan informasi akuntansi dan keuangan dengan menggunakan ponselnya. Workshop ini menjadi sarana yang tepat untuk mempersiapkan UKM Kampung Wisata Desa Stamplat Girang dalam memanfaatkan teknologi yang telah dimiliki sebagai salah satu upaya utuk memperoleh akses layanan kredit perbankan.
PELATIHAN PENDAMPINGAN PENINGKATAN PEMANFAATAN DIGITAL LITERASI KEUANGAN SYARIAH DALAM MENINGKATKAN POTENSI KEBERLANJUTAN UMKM SEKTOR PARIWISATA UNTUK PERTUMBUHAN HALAL TOURISM sita deliyana firmialy; wiwin aminah; imanuddin hasbi; ismaya adriyanti
The Proceeding of Community Service and Engagement (COSECANT) Seminar Vol. 4 No. 2 (2024): The Proceeding of Community Service and Engagement (COSECANT) Seminar
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/cosecant.v4i2.8595

Abstract

Indonesia memiliki potensi yang signifikan dalam mengembangkan gaya hidup halal, termasuk pariwisata halal, berkat populasi Muslim yang besar. Pariwisata halal di negara ini, yang melibatkan aspek-aspek Islami seperti layanan, fasilitas ibadah, dan akomodasi, dapat memberikan kontribusi besar terhadap pertumbuhan ekonomi. Dalam dua tahun terakhir, sektor pariwisata halal, khususnya di Jawa Barat dan Sulawesi Selatan, telah berkembang pesat dan berdampak positif pada PDB daerah.Dalam rangka meningkatkan kecepatan pertumbuhan sektor pariwisata ini, penting untuk fokus pada penguatan konsep literasi dan digitalisasi, dimana dalam konteks penguatan aspek keuangan pariwisata halal, terutama berfokus pada peningkatan aspek digital literasi keuangan dan keuangan syariah untuk UMKM yang berbasis pariwisata. Namun, masih ada tantangan terkait pemahaman literasi digital dan literasi keuangan syariah di kalangan UMKM sektor pariwisata. Oleh karena itu, pelatihan dan pendampingan mengenai literasi keuangan digital dan keuangan syariah sangat diperlukan untuk meningkatkan kinerja dan pertumbuhan UMKM untuk meningkatkan potensi keberlanjutan dari pariwisata halal.Kegiatan pengabdian masyarakat ini dibentuk untuk menjawab kebutuhan tersebut, dimana diharapkan melalui kegiatan ini dapat memperluas pengetahuan pelaku bisnis UMKM mengenai keuangan Syariah serta mampu memanfaatkan peluang ini secara efektif dan efisien, dimana diharapkan melalui program ini pelaku bisnis UMKM mempunyai pengetahuan untuk mengetahui kekuatan bisnis mereka dan dapat mengembangkan potensi tersebut dengan teknologi yang berkembang dewasa ini, serta pada akhirnya mampu dijadikan pertimbangan dalam keputusan dan membuat bisnis berjalan lebih sehat dan berkembang dalam jangka panjang.
Co-Authors Akbar, Lily M Al Ayyubi, Muhammad Wafaa Alexander Purba Ali Riza Fahlevi Anggraeni, Dhea Adelia Anni Muthmainnah Amaliyah Annisa Nurbaiti Arafat, Enid Ayu Nadhirah Arfista, Fajra Asyira Khansa Rafifah Audia Putri, Stefany Aulia Nanda Aulia Rahman Aulia, Adhelia Zaskia Brady Rikumahu Cahyaningsih Cahyaningsih Chairani, Anisa Juli Cut Syahidathain Meutia Az Zahra Dembi Tri Al-Fikri Deyla Sayidha Zalfadiva Dhian Wahyuni Dillak, Vaya Juliana Dimas Farid Satria Nugraha Dini Wahjoe Hapsari Djusnimar Zultilisna Djusnimar Zultilisna Dwi Urip Wardoyo Ebenezer S Fatimah Kurniawati Putri Fiarniah, Dini Fidelya Meindra Shafitri Firjatulloh, Farhan Gede Teguh Laksana Gita Wahyuningsih Putri Guniarti, Khaerunisa Hebryan Johannes Greck Sbastian Siagian Hermawati Nurciptaning Arum Hilda Salman Said Imanuddin Hasbi Ismaya Adriyanti Jinan, Edindra Najla Kartika Khairunisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa Rayhan Dhirayoga Lukman Abdurrahman Miftah Kamal Nuriyanto Moch Arif Bijaksana Mohamad Rafki Nazar Muhammad Neza Qatrunada Muhammad Wafaa Al Ayyubi Muhammad Zharfan Marsyafadhlan Nazah, Mohammad Angga Saefun Nazar, Muhammad Rafki Nindia Putri Septiani Nugraha, Dionisius Agung Tyasta Nurul Aiman Fiqararimmakin Nurul Aiman Fiqararimmakin Nurul Rachma Fadhyla Octari Dinata, Ruri Octavianty, Riza Permata Paramita, Nadia Nur Prawira, Sukma Adhitia Qodrio, Anjelina Radhiyya, Zidny Robbie Rahmi, Indah Aliza Riko Hendrawan Ruri Octari Dinata S, Ebenezer Shendy Shendy Shofa Irawan, Mutiara Alya Sita Deliyana Firmialy Sitanggang, Grace Putri P P SRI RAHAYU Suryani, Aurelia Putri Syawal, Achmad Nur Tri Utami Lestari Villariza Septizilvia Wulandari, Ida Ayu Iswari Wulandari, Shintya