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Pratiwi, Wiwik
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Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator Reschiwati, Reschiwati; Kusumaningrum, Fitra; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2502

Abstract

Good audit quality can improve the quality of financial statements and the trust of the  users. This study aims to analyze the effect of Audit Fee (FEE), Audit Tenure (TNR), Audit Rotation (ROT), and Public Accounting Firm Reputation (RPT) on Audit Quality (QLT) and analyze the effect of the Audit Committee (CMT) in moderating FEE, TNR, ROT, and RPT on QLT. The research sample used purposive sampling method in financial sector service companies listed on the IDX in 2017-2022 and there were 36 companies with 216 data. The data analysis method used SPSS 25 and Eviews 13. The results showed that FEE and ROT had no effect on QLT. TNR has an effect on QLT. RPT has a negative effect on QLT. CMT strengthens the effect of TNR on QLT. CMT cannot moderate the effect of RPT on QLT. The novelty of this research is that it modifies the audit committee measurement from previous research. This research has implications for financial sector service companies so that the Audit Committee in appointing Public Accounting Firm should consider the length of time Public Accounting Firm has been engaged with the same company in a row.
Determinants Affecting Audit Delay in Companies on the Indonesia Stock Exchange for the 2019-2021 Period Wandira, Putri Ayu; Pratiwi, Wiwik
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2446

Abstract

This study was conducted to determine the correlation between profitability, Company age, and auditor's opinion on partial or simultaneous audit delays in food and beverage industry companies listed on the Indonesia Stock Exchange for the period 2019-2021. The following is a list of National Register of Historic Places listings in Fort Worth County (idx.co.id). samples were selected by purposive sampling technique and obtained 17 companies. The Data were processed using quantitative methods, and software program eviews 12.0, tested and analyzed by classical assumption test, panel data regression, and hypothesis test. The results showed that the variable profitability, age of the company, and the opinion of the auditor partially and simultaneously have a negative and significant effect on audit delay. Novelty of this study is the research period, research variables, research targets and treatment in sample selection. The research implication is that companies that are able to suppress audit delay figures can use funds optimally, and are able to attract the attention of investors. This has an impact on economic growth because it can recover faster and stronger.Keywords: Age of The Company, Audit Delay, Auditor Opinion, Profitability
PELATIHAN ANALISIS KEUANGAN: MANFAAT RASIO KEUANGAN UNTUK MENINGKATKAN KINERJA UMKM Manurung, Elon; Syahrial, Irzan; Suratman, Adji; Pratiwi, Wiwik; Noviherni; Maura, Yusuf
Masyarakat: Jurnal Pengabdian Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v1i1.174

Abstract

Pengabdian kepada Masyarakat diselenggarakan kepada mitra "Pengurus Perkumpulan Bundo Kanduang Minangkabau Provinsi DKI Jakarta" dengan judul “Manfaat Rasio Keuangan untuk Meningkatkan Kinerja UMKM” bertujuan untuk meningkatkan pemahaman dan kemampuan para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengelola keuangan mereka melalui penggunaan rasio keuangan. Acara ini diadakan pada hari Jumat, 14 Juni 2024, di Jl. Kramat 2 No. 48, RT 08, RW 04, Kelurahan Kwitang, Kecamatan Senen, Jakarta Pusat, dihadiri lebih dari 23 orang peserta, dan dengan menghadirkan pembicara ahli di bidang keuangan, yang sekaligus juga merupakan anggota dari Team Abdimas STIE Y.A.I. Jakarta. Materi yang meliputi pengertian, jenis, dan fungsi rasio keuangan, serta manfaat penggunaannya dalam pengambilan keputusan bisnis, disampaikan melalui presentasi langsung dan diikuti diskusi dan tanya jawab. Peserta diajarkan cara menghitung dan menganalisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas, serta bagaimana penerapan rasio-rasio tersebut dapat meningkatkan kinerja dan kesehatan keuangan UMKM, diikuti dengan diskusi kasus relevan. Peserta menunjukkan antusiasme dan respon positif dan merasa materi ini sangat relevan dan bermanfaat, dan peserta berencana untuk menerapkan ilmu yang didapat dalam pengelolaan keuangan usaha mereka, dan diharapkan memberikan kontribusi signifikan dalam peningkatan pengetahuan dan keterampilan keuangan untuk mendukung keberlanjutan dan peningkatan pertumbuhan usaha mereka.
The Influence of Green Manufacturing, Green Advertising, and Greenwashing on the Sustainability of Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2019-2023 Pratiwi, Wiwik; Hidayat, Malik; Putri, Azahra Pratiwi; Handari, Henni; Arifin, Zainal
Dinasti International Journal of Management Science Vol. 6 No. 3 (2025): Dinasti International Journal of Management Science (January - February 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i3.4177

Abstract

The purpose of this study is to analyze the impact of Green Manufacturing, measured through a dummy variable; Green Advertising, evaluated using the net profit margin ratio; and Greenwashing, assessed based on the PROPER ranking, on Corporate Sustainability, which is determined by the dissemination of sustainability reports following the GRI (Global Reporting Initiative) standard. This research utilizes secondary data, focusing on a population of 125 manufacturing companies, with a sample of 50 companies selected using the purposive sampling method, all of which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The panel data regression analysis method is applied using Eviews 13 as the analytical tool. The findings reveal that Green Manufacturing and Greenwashing have a positive but statistically insignificant impact on Corporate Sustainability. Conversely, Green Advertising has a negative but also statistically insignificant effect. Unlike prior studies that included Green Accounting as a variable, this research incorporates Green Manufacturing into the analysis of Corporate Sustainability, with differences also seen in measurement techniques and sample selection. This study uniquely employs the PROPER score to evaluate Greenwashing and Environmental Performance. Collectively, these three factors contribute to Corporate Sustainability, emphasizing that a comprehensive approach addressing various green practices is more effective in enhancing Corporate Sustainability.
PENDAMPINGAN EKONOMI KREATIF PEREMPUAN MELALUI PELATIHAN PEMANFAATAN KANTONG DAN KERTAS BEKAS Suratman, Adji; Pratiwi, Wiwik; Azzahra K, Dheftriana; Pratiwi, Deasy Dwi; Hakim, Chairul
IKRA-ITH ABDIMAS Vol. 9 No. 1 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Keadaan umumnya Perempuan, sangat bergantung ekonominya pada suami, hal ini tidak memberi peluang kreativitas berfikir perempuan, segala daya kreatif dan potensi perempuan, seakan terpendam dalam kesibukan mengurus rumah tangga keseharian. Adanya Hibah PKM berupa Pelatihan keterampilan diharapkan dapat memancing potensi kreatif berkarya yang meningkatkan nilai ekonomis dengan memanfaatkan limbah disekeliling mereka.Permasalahan prioritas yang dihadapi Perempuan/ibu rumah tangga adalah belum mampunya memanfaatkan pengeleloaan sampah menjadi barang yang bernilai ekonomis untuk menambah income keluarga.Tujuan: Untuk memberdayakan masyarakat agar memiliki kemampuan melakukan pengelolaan sampah secara mandiri dengan kreatifitas sederhana menjadi barang yang bernilai ekonomiMetode: Menggunakan pendekatan metode pelatihan, diskusi dan bimbingan serta pendampingan pengelolaan sampah dan pengembangan kreativitas sederhana.Hasil: Hasil pelaksanaan PkM hibah ini adalah, Perempuan/ibu rumah tangga mampu mengelola sampah dan memiliki ketrampilan membuat berbagai wadah dari kertas bekas serta kantong plastic bekas dibuat menjadi berbagai barang yang bernilai ekonomi yang diharapkan dapat menambah income keluarga.
Identifikasi Penerapan Pembelajaran Mitigasi Bencana di TK Pembina Kabupaten Gorontalo Talango, Sitti Rahmawati; Pratiwi, Wiwik; Utina, Sitriah Salim
PAUDIA: Jurnal Penelitian dalam Bidang Pendidikan Anak Usia Dini Vol 14 No 3 Periode Juni-Agustus 2025
Publisher : Pendidikan Guru PAUD Universitas Persatuan Guru Republik Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/paudia.v14i3.1847

Abstract

Disaster mitigation needs to be introduced in early childhood education institutions.This study was motivated the high disaster risk in Gorontalo Regency, while disaster preparedness education in early childhood centers remains incomplete. This qualitative research aims to identify disaster mitigation learning at TK Pembina Limboto, located in Limboto Village, Gorontalo Regency. The study involved eight teachers as participants. Data were collected through in-depth interviews and analyzed using an interpretative phenomenological approach, grouping statements based on teachers’ experiences, perceptions, and reflections, while also considering the social-emotional context.The findings reveal that disaster mitigation learning at TK Pembina Limboto only covers the pre-disaster and during-disaster phases, focusing on prevention and self-rescue. Teachers have never received disaster preparedness training, so their understanding is limited to basic concepts. However, the simulation based learning applied in the school has shaped teachers’ perception that disaster learning is an important risk reduction effort, as reflected in the emotional responses of children and parents.The implications of this study highlight the need for disaster training for early childhood teachers, the provision of safe school facilities in accordance with Ministry of Education and Culture Regulation No. 33 of 2019, and the integration of a disaster mitigation curriculum that includes pre-disaster, during-disaster, and post-disaster phases. These steps are expected to strengthen the school’s role as an agent of disaster risk reduction.
Barrier Factors Model of Innovation Process in the Furniture Industry Supply Chain (Case Study at PT. Duwa Atmimuda) Pratiwi, Wiwik; Primadasa, Rangga; Asri, Vikha Indira; Waluyo , Wisnu Budi
Spektrum Industri Vol. 21 No. 1 (2023): Spektrum Industri - April 2023
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/si.v21i1.55

Abstract

PT. Duwa Atmimuda is a company engaged in manufacturing in producing stainless metal products and furniture frames. PT. Duwa Atmimuda is experiencing problems with the lack of application of technology in terms of marketing, seen from the absence of social media utilization, causing the company to find it difficult to expand market share. This study aims to identify the factors that hinder the company's innovation process using the Interpretive Structural Modeling (ISM) method and classify the model using MICMAC Analysis. The results showed that the ISM model of the barrier factor for the innovation process in the furniture industry supply chain has 6 levels. After the ISM model is obtained, the next process is to classify each variable indicator on the barrier factors of the innovation process with the help of MICMAC analysis. There are 4 classification clusters, the first cluster (autonomous indicators) has one indicator. While in the second cluster (dependent indicators) there is one indicator. In the third cluster (linkage indicators) there are 9 indicators. In the fourth cluster (independent indicators) there is one indicator. The third cluster (linkage indicators) is the highest cluster of indicator spreads where this indicator has high control and dependence. The conclusion of this study is that there are 12 inhibiting factors in the innovation process which are arranged into six levels of the ISM model and in the MICMAC analysis the third cluster is the highest distribution cluster.
Co-Authors Abdullah, Tarisa T Abubakar, Salma Asri, Vikha Indira Azzahra K, Dheftriana Botutihe, Herlina Fatimah Djafar Hakim, Chairul Handari, Henni Harni Jusuf Hidayat, Malik Kusumaningrum, Fitra Manurung, Elon Maura, Yusuf Ni Made, Suaniti Noviherni Pautina, Amalia Rizki Pratiwi, Deasy Dwi Putri, Azahra Pratiwi Rangga Primadasa Reschiwati, Reschiwati Sitanggang, Tikkos Sitriah Salim Utina Suratman, Adji Syahrial, Irzan Talango, Sitti Rahmawati Taligansing, Sri Yunita Waluyo , Wisnu Budi Wandira, Putri Ayu Yunus, Rahmat Sayyid Al-Nuzul Zainal Arifin