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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Akuntansi Aktual JMM (Jurnal Masyarakat Mandiri) ACCRUALS (Accounting Research Journal of Sutaatmadja) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi dan Keuangan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Mandiri Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Assoeltan: Indonesian Journal of Community Research and Engagement Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Goodwood Akuntansi dan Auditing Reviu
Wuri Septi Handayani
Universitas Budi Luhur
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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas dan Sales Growth Terhadap Tax Avoidance Yuliana Yuliana; Wuri Septi Handayani
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i3.458

Abstract

The purpose of the study is to determine and analyze the effect of company size, profitability, leverage, liquidity and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023. In this study, a purposive sampling method was used, which obtained 45 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that company size has a significant positive effect on tax avoidance, while leverage has a significant negative effect on avoidance, then profitability, liquidity and sales growth has no effect on tax avoidance.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern Handayani, Wuri Septi; Aulia, Syifa
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.3079

Abstract

Purpose: This study aims to analyze the effect of profitability, liquidity, company size, and solvability on going concern audit opinions Methodology: This research was conducted in the energy sector recorded on the Indonesia Stock Exchange for the 2018-2022 period. This study used the purposive sampling method, with samples obtained from as many as 55 companies. The analysis technique used in this study was logistic regression analysis with the analytical tool IBM SPSS ver. 22. Results: The results of this study show that profitability negatively affects going-concern audit opinion, and solvency has a positive effect on going-concern audit opinion. Meanwhile, liquidity variables and company size do not affect going-concern audit opinions. Limitations: The limitations of this study are that it only uses four variables: the object of research is limited to using energy sector companies, the period used is five years, and time, distance, and cost are limited. Contribution: This research is useful as information material and as a consideration for investors when making decisions to invest in a company.  This study was conducted to examine variables that can influence going-concern audit opinions, thus assisting management in identifying risks and taking necessary actions to improve company operations.
Pengaruh Likuiditas, Leverage, Arus Kas, dan Kepemilikan Institusional terhadap Financial Distress (Studi Empiris pada Perusahaan Sektor Propeties dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Renata Anissa Fikri; Wuri Septi Handayani; Amir Indrabudiman
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.886

Abstract

This research was conducted with the aim of determining the influence of liquidity, leverage, cash flow and institutional ownership on financial distress. This research was conducted on properties and real estate sector companies on the Indonesia Stock Exchange (BEI) with a research period of 2019-2023. The sample in this study used purposive sampling with a sample of 56 companies in the properties and real estate sector that met the sample criteria. The data analysis technique used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that liquidity, cash flow and institutional ownership have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress.
Pengaruh Profitabilitas, Leverage, Likuiditas, Aktivitas, dan Manajemen Laba terhadap Audit Report Lag: (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Flavia Lunanda Wijaya; Wuri Septi Handayani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.890

Abstract

This study aims to find out and analyze the influence of Profitability, Leverage, Liquidity, Activity, Profit Management on Audit report lag. In this study, it was carried out on companies in the Concumer Cyclicals Sector listed on the Indonesia Stock Exchange for the year 2019-2023. The sample determination method in this study uses the purposive sampling method and was obtained from 69 companies in the consumer cyclicals sector. The data analysis technique used in this study is multiple linear regression using SPSS version 22 software. Based on the results of the study, it can be concluded that profitability has a negative effect, leverage has a negative and significant effect, liquidity has a negative effect, activity has a positive effect, and profit management has no effect on audit report lag.
Penanaman Mangrove di Lagoi Bintan sebagai Upaya Perlindungan Wilayah Pesisir Tiolina Evi; Kumala, Ratih; Wuri Septi Handayani; Meifida Ilyas
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 1 No. 3 (2023): Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/assoeltan.v1i3.169

Abstract

Mangrove forests are one of the most comfortable places for several types of living creatures. This service aims to strengthen the protection of coastal area ecosystems and restore mangrove forest habitat in the country. This service method uses the Participatory Rural Appraisal (PRA) Model which is used in community service activities, prioritizing community empowerment to participate in Mangrove planting activities in Lagoi Bintan. This activity is a collaboration of the peak event of national mangrove planting activities simultaneously in 370 locations in 37 provinces in Indonesia and is carried out in two main series, namely the direct opening via Vicon (Video Conference) by the President of the Republic of Indonesia Ir. H. Joko Widodo (Jokowi) was then followed by planting mangroves simultaneously by all activity participants. The result of this service is that the national mangrove planting program has had a measurable positive impact in mitigating the risk of natural damage and developing the local economy throughout Indonesia, especially the Lagoi Bintan area. It is hoped that it can be an example of how environmental preservation can go hand in hand with sustainable development, preserving natural resources while improving community welfare. So, planting mangroves in Lagoi Bintan is not only an environmental conservation effort, but also a strategic step to improve the economic welfare of the local community.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DI PUSAT JAGAAN DAN RAWATAN ORANG TUA Kumala, Ratih; Evi, Tiolina; Ilyas, Meifida; Handayani, Wuri Septi; Ikhsan, Arfan
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.21095

Abstract

Abstrak: Pengabdian masyarakat ini merupakan kegiatan yang telah dilakukan pada bulan tahun 2023 di Pusat Jagaan dan Rawatan Orang Tua yang terletak di Kampung Pulau Meranti Malaysia. Tujuan pengabdian ini adalah untuk memberikan pendampingan dalam penyusunan laporan keuangan dengan aplikasi Microsoft Excel. Metode pelatihan dilakukan dalam beberapan tahapan, yaitu tahap persiapan, tahap pelaksanaan, tahap pendampingan, tahap evaluasi dan monitoring. Hasil pengabdian diperoleh bahwa selama ini pembukuan yang diterapkan oleh mitra belum sesuai kaidah akuntansi. Pelatihan ini menunjukkan bahwa sebagian besar (71,4%) yang mengikuti pengabdian ini telah memahami penyusunan laporan keuangan dengan aplikasi Microsoft Excel.Abstract: This community service is an activity that has been carried out in 2023 at the Pusat Jagaan dan Rawatan Orang Tua in Kampung Pulau Meranti Malaysia. The purpose of this service is to provide assistance in the preparation of financial statements with the Microsoft Excel application. The training method is carried out in several stages, namely he preparation stage, the implementation stage, the mentoring stage, the evaluation and monitoring stage. The results of dedication were obtained that so far the bookkeeping applied by partners has not been in accordance with accounting rules. This training shows that most (71.4%) who take part in this service have understood the preparation of financial statements with the Microsoft Excel application. 
Development Model of People’s Business Credit Impact on MSME Productivity and Sustainability Handayani, Wuri Septi; Meidiyustiani, Rinny
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 1 (2026): Volume 4, Issue 1, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.858

Abstract

Purpose – This study aims to analyze the impact of People’s Business Credit (KUR) distribution on MSME productivity and business sustainability among women-owned MSMEs in Tangerang City. Design/methodology/approach – This study uses quantitative and qualitative approaches. Data were collected through questionnaires and interviews with 90 women MSME actors. The data were analyzed using descriptive statistics and structural modeling with SmartPLS. Finding/Results – The results show that KUR distribution has a positive and significant influence on MSME productivity and business sustainability. Productivity also significantly influences business sustainability. Originality/Value – The study provides a model explaining how access to credit improves productivity and supports the long-term sustainability of MSMEs.
Co-Authors Agoestina Mappadang Agustina Mappadang Ali Djamhuri Amir Indrabudiman Arfan Ikhsan, Arfan Aulia, Syifa Fathin Rahman Flavia Lunanda Wijaya Grace Sabrina Christiane Grace Sabrina Christiane Ilmi, Syauqi isti Handayani Kumala, Ratih Meifida Ilyas Meifida Ilyas Renata Anissa Fikri Retno Sari Rinny Meidiyustiani Sinaga, Melan Siti Humairoh Syaiful Anwar Thoha, M. Nuur Farid Tiolina Evi Yosef Rago Andalan Nusa Putra Yuliana Yuliana