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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Accounting and Investment Jurnal Kajian Akuntansi Jurnal Analisis Bisnis Ekonomi ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Pasar Modal dan Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) Business Review and Case Studies Indonesian Capital Market Review Proceeding ISETH (International Summit on Science, Technology, and Humanity) Amal: Jurnal Ekonomi Syariah JABI (Journal of Accounting and Business Issues) Jurnal Analisis Bisnis Ekonomi DIMENSIA (Diskursus Ilmu Manajemen STIESA) Gapura (Garba Pembangunan Masyarakat)
Estu Widarwati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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THE ROLE OF THE IMPLEMENTATION OF THE GREEN BANKING CONCEPT ON SUSTAINABILITY PERFORMANCE Estu Widarwati; Amelia Eka Wanda
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 19 No. 02 (2023): September
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Indonesia's improving economy has created enthusiasm for entrepreneurs to run their businesses in Indonesia. This can be seen from Indonesia's economic growth in the last 5 years, namely from 2016 to 2019 which was good, but the Indonesian economy in 2020 contracted by 2.07% because in 2021 it was affected by the pandemic so that it is expected that the Indonesian economy will improve again and return to normal. The national economic recovery has greatly contributed to supporting the improvement of banking performance after the Covid-19 pandemic, especially in Indonesia, this can be seen from the growing credit distribution and public deposit funds. Research trends on the relationship between sustainability and green banking are starting to remember in Indonesia, along with the increasing number of companies, both financial and non-financial, that publish sustainability reports. The object of this study is to analyze the effect of the application of the green banking concept on sustainability, The type of data used in this study is quantitative data, the research sample is 26 banks that finance PROPER companies and those who publish sustainability reports and annual reports for the 2020-2022 observation period. The results of the study found that Green Banking practices have a positive and significant effect on Sustainability Performance. This shows that the better banks implement the concept of green banking can be one of the considerations of stakeholders to make financial decisions. The results of this research can be used as a benchmark for banks in order to further increase their attention to sustainability disclosure so as to create sustainable economic development or contribute to the SDGs program, especially in Indonesia, this of course can be used as additional information as consideration for investors and certain parties in analyzing and deciding their financial decisions.
THE EFFECT OF INSTITUTIONAL OWNERSHIP AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT Estu Widarwati; Vidia Apriliani
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
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This study is based on institutional ownership. The existence of institutional ownership in a company is considered to be an effective monitoring tool in every decision taken by management. Institutional ownership will encourage increased monitoring to optimize management performance. This study aims to test the effect of institutional ownership and board characteristics on earnings management. In measuring institutional ownership (X1) using institutional ownership. Board characteristics measurement uses two proxies, namely board age and number of board meetings (X2), then earnings management measurement (Y) uses discretionary accruals, and leverage measurement (C) uses Debt on Assets Ratio (DAR). The sample used in this study were 12 consumer goods industry companies with sub-sectors of food and beverage, pharmaceutical, cigarette, cosmetics and household goods industries listed on the IDX in 2021-2023 and there were 36 observations. The study uses panel data regression analysis by applying Eviews12. The sampling technique used in determining the sample uses purposive sampling. Data collection techniques use literature studies and documentation. The results of this study indicate that institutional ownership has no effect on earnings management. For testing board characteristics proxied using board age, it has no significant effect on earnings management, while testing board characteristics proxied using the number of board meetings has a significant effect on earnings management. For testing leverage, it has no significant effect on earnings management. Thus, the findings of this research have implications that companies must implement institutional ownership to increase more optimal monitoring of management performance. So it can reduce management's desire to carry out earnings management.
THE EFFECT OF FINANCIAL LITERATION LEVELS ON THE USE OF ATM (AUTOMATED TELLER MACHINES) IN COMMUNITIES IN SUBANG CITY Beby Aryanti; Estu Widarwati; Nunik Nurmalasari
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
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Economic development has been followed by payment system. The evolution of payment system was begin from change system barter, money commodity,cash, coin, check and other banking products such as ATM cards. Benefits of using an ATM card are either directly or indirectly affecting a person's behavior in consumptive consumption activities. This consumptive lifestyle factors, it seems that they do not apply financial literacy in making financial decisions in their daily lives. Meanwhile, sufficient financial management skills and knowledge of financial literacy have a very important role at a young age. The method of research conducted by the authors in this final project is a quantitative descriptive method by using a simple linear regression analysis tool using 100 respondents ATM users in the city of Subang. Statistical methods for testing data using SPSS 22 for windows. By using simple linear regression analysis, the result of equation Y = 16,714 + 0,338X1 + e. From the results of the research note that the financial literacy influential significanly on the use of ATM
THE EFFECT OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, TURNOVER RATIO AND CASH FLOW ON SHARIA MUTUAL FUNDS PERFORMANCE (Case Study of Sharia Mutual Fund Companies Registered in OJK for the Period of 2011-2014) Mega Mustika Sari; Sri Mulyati; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
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Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research.
SIMULATION MEASUREMENT OF LOGISTIC MANAGEMENT PERFORMANCE USING BALANCE SCORECARD APPROACH WITH AHP ASSISTANCE TOOL (Study on Sanyere Craft Subang UKM) Selda Sendara; Kuncorosidi Kuncorosidi; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
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This study is a simulation which aims to knowing the performance of logistic management to supports supply chain management activities in Sanyere Craft Subang SMEs. To measure the performance of logistics management the researcher proposes several Key Performance Indicators (KPIs) using Balance Scorecard approach related to logistics management. A total of 20 KPIs are proposed to SMEs owners and processed using AHP (Analityc Hierarchy Process). To knowing the level of logistic management performance then used descriptive survey method by providing questionnaires to respondents based of the Balanced Scorecard perspective. The results showing that from 20 KPIs obtained 4 KPIs priority that is Employee Skill, Cost of Ordering Material, Product Quality Assurance, and Production Scheduling. Overall the results of the analysis of the questionnaire data on the level of logistics management performance based on the 4 perspectives of Balance Scorecard are in the "good" category, which means that the logistical management activities in Sanyere Craft SMEs have gone well.
ANALISIS KARAKTERISTIK MASYARAKAT SUBANG DAN KEPUTUSAN DIVERSIFIKASI INVESTASI Estu Widarwati; Pupung Purnamasari; Annisa Herdianti; Rina Yuni Astuti; Rispa Siti Nurhasanah
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
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The rate of economic growth in Subang district in 2021 according to the Central Statistics Agency for Subang district during the period 2017-2021 fluctuated growth rate. In today's economic times, most are aware of the importance of investing. Many people have started to invest both in the capital market and in assets such as land, property or in the form of businesses. The purpose of this study is to find out how the characteristics of the Subang community are, to find out how to diversify the Subang community. To determine the effect of characteristics on investment diversification, this study uses a descriptive verification method with a quantitative approach. Data collection techniques used questionnaires, literature studies and observations using 100 respondents from the Subang district community which was carried out on June 9, 2022. The results of this study were that gender had no effect on investment diversification decisions, age had no effect on investment diversification decisions, and education had no effect on investment diversification decisions. on investment diversification decisions, occupation does not affect investment diversification decisions, and income affects investment diversification decisions, thus the characteristics of the people of Subang Regency have no effect on investment diversification decisions in Subang Regency. Most respondents are female, the age of most respondents is in the range of 17-25 years. The income of most respondents is in the range of 1-3 million. The education of most respondents is SMA/SMK. Most of the respondents' occupations are entrepreneurs. Most of the respondents live in Subang.
THE INFLUENCE OF SOCIAL MEDIA MARKETING (INSTAGRAM) AND SERVICE QUALITY ON TOURIST INTEREST (Study on Kampung Ikan Lembah Tanjung, Subang Regency) Devy Widya Apriandi; Anjar Gustian; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 5 No. 01 (2025): November
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The development of social media, particularly Instagram, has provided new opportunities for the tourism sector to promote destinations more widely and effectively. The Fish Village of Tanjung Valley in Subang Regency is one of the tourist destinations that utilizes social media to introduce its uniqueness and natural potential. This research aims to determine the impact of Social Media Marketing through the Instagram platform and service quality on tourists' interest in visiting. The method used in this study is an explanatory survey method, with descriptive and verificative research types. The population in this study consists of tourists from Subang Regency and outside Subang who have visited the tourist attraction Kampung Ikan Lembah Tanjung Subang using Instagram social media. The sampling technique used is non-probability sampling with a purposive sampling method. Data collection was done by distributing questionnaires to 107 respondents, namely Subang tourists who have visited the tourist attraction Kampung Ikan Lembah Tanjung Subang using Instagram. The results of this research indicate that Social Media Marketing and Service Quality have a significant impact on Visit Intention both partially and simultaneously. The recommendation for the company is for Instagram account managers to be more active in responding to the audience and to hold interactions such as Q&A or polling. In the dimension of Responsiveness within Service Quality, individual attention from employees still needs to be improved through training and adding staff during busy times. The indicator of preferential interest in Visit Intention is also low, therefore, strategies to strengthen the unique appeal of the destination are needed.
BUSINESS STRATEGY IMPROVING OF LONEK JEMPOL BERHAD HOMESTAY COOPERATIVE USING A BUSINESS MODEL CANVAS APPROACH Estu Widarwati; Zurita Binti Mohd Saleh; Anadyas Putri Mulya Wijaya; Ayu Sugimah; Azhara Feriana Gymnastiar; Dahlia Novita Putri; Devi Delviyani
Gapura (Garba Pembangunan Masyarakat) Vol. 2 No. 2 (2025): Februari
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Koperasi memiliki peran penting dalam mendukung perekonomian masyarakat. Perubahan lingkungan dampak digitalisasi industri, globalisasi, dan perilaku konsumen menuntut Koperasi perlu memiliki strategi bisnis yang mampu merespons perubahan ini agar tetap relevan dan berkelanjutan. Business Canvas Model (BCM) digunakan sebagai kerangka kerja untuk mengevaluasi elemen-elemen model bisnis koperasi, termasuk segmen pelanggan, proposisi nilai, saluran distribusi, hubungan pelanggan, arus pendapatan, sumber daya utama, aktivitas utama, mitra utama, dan struktur biaya. Penelitian ini bertujuan untuk menganalisis kinerja keuangan dan mengembangkan strategi bisnis Koperasi Homestay Lonek Jempol Berhad di Kampung Lonek, Batu Kikir, Bahau, Negeri Sembilan Malaysia dengan pendekatan Business Model Canvas (BMC). Sampel data adalah laporan keuangan Koperasi Homestay Lonek tahun 2021-2022 yang dianalisis dengan metode deskriptif pemetaan elemen BMC dan hasil observasi Koperasi Homestay Lonek. Hasil analisis menunjukkan adanya peningkatan dalam pendapatan Koperasi didukung peningkatan kontribusi sektor pelancongan. Pemetaan strategi koperasi berfokus pada nilai, seperti pengalaman budaya autentik, ekowisata, dan interaksi langsung dengan masyarakat lokal. Hal tersebut mampu menarik segmen pelanggan yang relevan dan meningkatkan daya saing. Penerapan BMC memberikan kerangka kerja Koperasi Homestay Lonek agar mampu efektif merancang strategi bisnis koperasi berbasis komunitas, nilai unik, dan efisiensi operasional untuk mendukung keunggulan bersaing, keberlanjutan bisnis, dan kontribusi signifikan pada perekonomian.
CASE STUDY KOPERASI HOMESTAY LONEK JEMPOL BERHAD DENGAN MENGGUNAKAN BUSINESS MODEL CANVAS: Array Estu Widarwati; Zurita bt Mohd Saleh; Anadyas Putri Mulya Wijaya; Ayu Sugimah; Azhara Feriana Gymnastiar; Dahlia Novita Putri; Devi Delviyani
Gapura (Garba Pembangunan Masyarakat) Vol. 2 No. 3 (2025): Juni
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Penelitian ini bertujuan untuk menganalisis kinerja keuangan dan mengembangkan strategi bisnis Koperasi Homestay Lonek Jempol Berhad di Kampung Lonek, Batu Kikir, Bahau, Negeri Sembilan Malaysia dengan pendekatan Business Model Canvas (BMC). BMC digunakan sebagai kerangka kerja untuk mengevaluasi elemen-elemen model bisnis koperasi, termasuk segmen pelanggan, proposisi nilai, saluran distribusi, hubungan pelanggan, arus pendapatan, sumber daya utama, aktivitas utama, mitra utama, dan struktur biaya. Hasil analisis menunjukkan peningkatan signifikan dalam pendapatan koperasi dari RM 447.487,60 pada 2021 menjadi RM 1.508.475,48 pada 2022, didukung oleh peningkatan kontribusi sektor pelancongan. Selain itu, efisiensi operasional dam strategi koperasi yang berfokus pada nilai, seperti pengalaman budaya autentik, ekowisata, dan interaksi langsung dengan masyarakat lokal, mampu menarik segmen pelanggan yang relevan dan meningkatkan daya saing. Penelitian ini menyimpulkan bahwa penerapan BMC memberikan kerangka kerja yang efektif untuk merancang strategi bisnis koperasi berbasis komunitas, mendukung keberlanjutan, dan memberikan kontribusi signifikan pada perekonomian lokal.
PEMETAAN PENGGUNAAN TEKNOLOGI KEUANGAN DALAM PENGELOLAAN KEUANGAN PERSONAL PADA KELOMPOK GEN Z DI SUBANG Estu Widarwati; Erika Safrina Azizah; E. Wityasminingsih
Gapura (Garba Pembangunan Masyarakat) Vol. 2 No. 3 (2025): Juni
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The rapid digitization of financial services is driving the role of financial technology in revolutionizing the payment system through innovations such as e-wallets and online lending. In addition, it is important to explore the diversity of a demographic group to understand their financial independence and behavior. This study investigates the impact of financial technology on personal financial management among university students in Subang, West Java. Furthermore, this study aims to analyze the application of technology that affects budgeting, spending, and overall financial decision-making among university students. The mapping of used financial technology was conducted in September 2024 with 30 randomly selected Gen Z students from various universities in Subang. The stages of implementing activities include distributing structured questionnaires and evaluating feedback using quantitative, descriptive, and exploratory approaches. Using a quantitative approach, data were collected through questionnaires distributed to students. Findings indicate that financial technology has a significant impact on personal financial management practices, leading to improved financial budgeting and monitoring. This mapping highlights the importance of integrating financial technology into financial education, providing valuable insights for policymakers and financial technology service providers to tailor their offerings to meet the needs of young consumers.
Co-Authors Ade Dian Masrur Ahmad Arif Zulfikar Amelia Eka Wanda Anadyas Putri Mulya Wijaya Anadyas Putri Mulya Wijaya Anita Sapitri Agustin Anjar Gustian Annisa Herdianti Apriandi, Devy Widya Arizal Hamizar Asep Solihin Audina, Revina Nita Ayu Sugimah Ayu Sugimah Azhara Feriana Gymnastiar Azhara Feriana Gymnastiar Bahrul Mulki Hambali Beby Aryanti Bismantara Carissa Salsabila Dahlia Novita Putri Dahlia Novita Putri Deden Ramdan Devi Delviyani Devi Delviyani Devy Widya Apriandi DEWI SARTIKA Dewi Sartika E Wityasminigsih E Wityasminingsih E Wityasminingsih E. Wityasminingsih E. Wityasminingsih, E. Wityasminingsih Erika Safrina Azizah Erny Wityasminingsih Euis Yunita Purnama Sari Gugyh Susandy Hana Afifah Fauziah Helna Hetriana Holle, Mohammad. H Indra Maulana Ivan Yusriful Fajar Jashinta Efril Kuncorosidi Kuncorosidi Kuncorosidi Kuncorosidi Lulu Noviawati Mega Mustika Sari Mega Mustika Sari Moeljono Muhamad Zazim Mulyawati, Selvi Mulyawati, Selvi Mutqi Sopiawadi Nabilla Nur Rohmah Nenden Ayu Novia Rahmadani Nugraha, Muhamad Mugi Nunik Nurmalasari Nunik Nurmalasari Nur Choirul Afif Nurul Hamidah Pindy Kurnia Virda Pipit Rengganis Pupung Purnamasari Rina Yuni Astuti Rispa Siti Nurhasanah Rohmah, Nabila Nur Selda Sendara Shinta Qurrota Aini Soni Karmila Sri Mulyati Sri Mulyati Tigin Lugiani Tulus Haryono, Tulus Vidia Apriliani Zazim, Muhamad Zurita Binti Mohd Saleh Zurita bt Mohd Saleh