Article Per Year (5 Year)
p-Index From 2021 - 2026
4.588
P-Index
This Author published in this journals
All Journal Jurnal Kajian Bali Syntax Literate: Jurnal Ilmiah Indonesia PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) JOURNAL SPORT AREA Edukasi Islami: Jurnal Pendidikan Islam JIPES - JOURNAL OF INDONESIAN PHYSICAL EDUCATION AND SPORT Jurnal SEGAR Owner : Riset dan Jurnal Akuntansi Jurnal Teknologi Sistem Informasi dan Aplikasi Astonjadro Journal of Enterprise and Development (JED) Jurnal Pendidikan Jasmani dan Adaptif (JPJA) Journal of Applied Computer Science and Technology (JACOST) KADARKUM: Jurnal Pengabdian Kepada Masyarakat International Journal of Community Service Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Impresi Indonesia Gladi : Jurnal Ilmu Keolahragaan Jurnal Lingkungan Binaan Indonesia Bandung Conference Series: Public Relations Cerdika: Jurnal Ilmiah Indonesia JISPE Journal of Islamic Primary Education Jurnal Pengabdian Bersama Masyarakat Indonesia IECON: International Economics and Business Conference Jurnal Pengabdian Mandiri Jurnal Elektronik Pendidikan Matematika Tadulako Gudang Jurnal Ilmu Kesehatan TRIDAYA: Jurnal Pengabdian Kepada Masyarakat
Widiastuti
Unknown Affiliation
Religion 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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Accounting Conservatism: Firm Size and Financial Distress Permatasari, Maulina Dyah; Widiastuti; Yahya, Adibah; Rahmadaini, Ade
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2254

Abstract

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.
Pengaruh Fungsi Bangunan dan Aktivitas Pendukung Terhadap Perkembangan Koridor Jalan Gajah Mada, Denpasar Vianthi, Yunita Laura; Widiastuti
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 1 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i1.2421

Abstract

Setelah dilakukan revitalisasi koridor oleh Pemerintah Kota Denpasar pada akhir tahun 2021, terjadi peningkatan fungsi bangunan yang ditandai dengan perubahan dan penambahan fungsi bangunan serta munculnya aktivitas pendukung di sepanjang Jl. Gajah Mada, Denpasar. Penelitian ini bertujuan untuk mengidentifikasi pengaruh fungsi bangunan dan aktivitas pendukung terhadap perkembangan koridor tersebut. Metode yang digunakan adalah penelitian kuantitatif deskriptif dengan studi korelasi, menggunakan teknik analisis uji SEM-PLS dan didukung oleh analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa fungsi bangunan dan aktivitas pendukung berpengaruh terhadap perkembangan koridor Jl. Gajah Mada, baik secara parsial maupun simultan, dengan kontribusi sebesar 59%. Secara rinci, nilai t-statistics yang diperoleh adalah 33,628 untuk aspek fisik, 61,542 untuk aspek ekonomi, dan 27,667 untuk aspek sosial budaya. Meskipun pengaruh dari masing-masing variabel bervariasi, variabel yang paling berpengaruh terhadap perkembangan koridor adalah aspek ekonomi dari aktivitas komersial.
Leadership Styles of Madrasah Principals Towards Sustainable Education: A Systematic Review Widiastuti; Rosita Endang Kusmaryani
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 04 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i04.6328

Abstract

In this modern era, the role of madrasah principals is not only limited to being administrators but also as leaders who are able to bring positive changes in Islamic education. In the context of sustainable education, the leadership style applied by madrasah principals has a crucial role in shaping an inclusive and progressive organisational culture. Therefore, research on the various leadership styles of madrasah principals is important in supporting efforts towards sustainable and quality Islamic education. This type of research is descriptive qualitative. The research technique used in this research is documentary research, based on literature data from several books and journals related to leadership communication in education. It can be concluded that the leadership style applied by the madrasah head has a significant impact on efforts to achieve sustainable Islamic education. Various leadership styles, such as authoritarian, democratic, transformational and transactional, influence organisational culture, staff motivation and the quality of student learning. Madrasah principals need to adopt leadership styles that are adaptive and responsive to the dynamics of change, as well as integrate Islamic values in madrasah management to contribute positively to building a sustainable and quality Islamic education in the future. Thus, research and development in the context of the leadership style of madrasah principals is essential in facing the challenges and opportunities in developing relevant, inclusive Islamic education that is relevant, inclusive and sustainable for future generations.
Efektivitas Relaksasi Lima Jari Terhadap Kecemasan Pasien Penyakit Ginjal Kronik Menjalani Hemodialisis: Literatur Review Adit, Aditya Nugraha; Sriyati; Widiastuti
Gudang Jurnal Ilmu Kesehatan Vol. 4 No. 1 (2026): GJIK - Februari
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjik.v4i1.1902

Abstract

Latar Belakang: Pasien penyakit ginjal kronik (PGK) yang menjalani hemodialisis sering mengalami kecemasan, yang berdampak pada kualitas hidup dan kepatuhan terapi. Hipnosis lima jari merupakan teknik relaksasi non-farmakologis yang potensial untuk mengurangi kecemasan. Tujuan: Meninjau efektivitas teknik relaksasi lima jari dalam menurunkan tingkat kecemasan pada pasien PGK yang menjalani hemodialisis. Metode: Literature review dilakukan dengan mengumpulkan dan mensintesis penelitian dari Google Scholar dan Garuda periode 2020–2025. Kata kunci yang digunakan meliputi “five-finger hypnosis relaxation technique,” “anxiety,” dan “chronic kidney disease” beserta padanannya dalam bahasa Indonesia. Kesimpulan: Hipnosis lima jari merupakan intervensi keperawatan non-farmakologis yang efektif, aman, dan mudah diterapkan untuk menurunkan kecemasan pasien PGK yang menjalani hemodialisis, baik secara mandiri maupun dikombinasikan dengan teknik relaksasi lain.
The nexus between Capital Structure, profitability, and environmental performance: empirical evidence from Indonesia Dasman, Sunita; Tri Sasongko, Ananto; Widiastuti; Saputra, Gilbert Alexander; Jubaedah, Ida
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3077

Abstract

This study investigates the nexus between capital structure, profitability, and environmental performance among companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to analyze how financial leverage and environmental performance influence profitability, as well as the mediating role of profitability in linking capital structure to environmental performance. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on 126 companies, the results show that capital structure negatively affects profitability and environmental performance, while environmental performance positively influences profitability. Profitability significantly mediates the relationship between capital structure and environmental performance, supporting both the Trade-Off and Stakeholder Theories. The findings emphasize the need for firms to maintain optimal leverage and integrate sustainability strategies to enhance long-term profitability and corporate value.
Pendekatan Computer Based Instruction (CBI) Dalam Implementasi Pembelajaran Interaktif Ilmu Shorof Dasar Berbasis Web Ikasari, Diana; Samual, Syabira Syifa Syurafaa; Widiastuti
Jurnal Teknologi Sistem Informasi dan Aplikasi Vol. 8 No. 4 (2025): Jurnal Teknologi Sistem Informasi dan Aplikasi
Publisher : Program Studi Teknik Informatika Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jtsi.v8i4.48587

Abstract

Shorof is one of the branches of Arabic language studies that examines word formation changes (tashrif) to produce various meanings, focusing on how modifications in letters affect the meaning and function of words in sentences. This field is essential for those who want to understand Arabic in depth, especially in reading, writing, and interpreting the Quran. The study of Shorof is commonly conducted in Islamic boarding school (pesantren) or madrasah, often using memorization methods. However, this method is considered burdensome and time-consuming due to the repetition required, making it less effective. As a result, many people think that learning Shorof is difficult. By the advancement of digital technology, Shorof learning can be implemented through an interactive web based application using the Computer Based Instruction (CBI) approach as an alternative of media learning. This can assist learners in studying basic Shorof in a more modern way. The development of learning materials using the CBI approach focuses on drill and practice and tutorial models, which can be accessed via a website. The application is developed using the Bootstrap framework and programmed with PHP, HTML, CSS, JavaScript, and MySQL as the database. Through this interactive web-based learning platform, studying Shorof becomes more engaging for anyone interested in learning Arabic, while also making the learning process especially Shorof more accessible and effective.
Edukasi Pentingnya Pencatatan Keuangan dan Kas Harian Dalam Biaya Produksi Pada UMKM Pabrik Batu Bata Cahaya Rizki Widiastuti; Risda Sawatun Nabila; Yudi Anggoro; Julia Pratiwi; Bayu Bahtiar
TRIDAYA: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): TRIDAYA [In Pres]
Publisher : Prodi Akuntansi, Universitas Pamulang Kampus Serang

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi kepada pelaku UMKM Pabrik Batu Bata Cahaya Rizki mengenai pentingnya pencatatan laporan keuangan dan kas harian dalam menghitung biaya produksi. Berdasarkan hasil observasi awal, mitra belum memiliki sistem pencatatan yang baik dan masih mencampur keuangan pribadi dengan keuangan usaha. Kondisi ini menyebabkan kesulitan dalam menentukan biaya produksi dan laba bersih, serta menimbulkan ketidakefisienan dalam pengelolaan modal. Kegiatan ini dilakukan oleh mahasiswa Program Studi Akuntansi Universitas Pamulang PSDKU Serang melalui Pengabdian Kepada Masyarakat (PKM) dengan menggunakan pendekatan partisipatif. Metode pelaksanaan meliputi penyuluhan, praktik pencatatan keuangan sederhana, dan pendampingan penerapan sistem laporan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam menyusun laporan kas harian, laporan laba rugi, serta perhitungan biaya produksi. Mitra juga mulai memahami pentingnya pemisahan antara kas pribadi dan kas usaha. Kegiatan ini memberikan dampak positif bagi keberlanjutan usaha mitra dalam hal transparansi dan pengendalian keuangan.
Metode Penelitian Empiris sebagai Pendekatan Evaluatif Terhadap Kebijakan Hukum Nasional Widiastuti; Tetelepta, Febri Emelia Naomi; Mustain, Ismawanty; Siswanto , Heri
Jurnal Impresi Indonesia Vol. 5 No. 4 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i4.7745

Abstract

Legal research in Indonesia has tended to be dominated by a normative approach that emphasizes the analysis of laws and regulations, principles, and legal doctrine. However, in the context of evaluating national legal policies, a normative approach is often insufficient to assess the effectiveness, implementation, and actual impact of a policy on society. This article aims to analyze the position of empirical research methods as an evaluative approach in assessing national legal policies, including their concepts, scope, research procedures, and advantages and limitations. Therefore, empirical research presents a relevant method because it can explain the relationship between legal norms and social reality. This article discusses the position of empirical research methods as an evaluative approach in assessing national legal policies, including their concepts, scope, research procedures, and advantages and limitations. The results of the discussion indicate that empirical research can be an important instrument in assessing the success of legal policies, particularly in terms of implementation effectiveness, public response, and resulting social impact. Therefore, empirical research needs to be strengthened within the Indonesian legal academic tradition so that national legal policies are not only normatively valid but also just and socially effective.
Teori Hukum Progresif dalam Penyelesaian Malpraktik Medik Siswanto, Hery; Tetelepta, Febri Emelia Naomi; Mustain, Ismawanty; Widiastuti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i4.64189

Abstract

Penyelesaian sengketa malpraktik medik di Indonesia kini diatur oleh Undang-Undang Nomor 17 Tahun 2023 tentang Kesehatan yang menguatkan kewajiban tenaga kesehatan, hak pasien, dan mekanisme penyelesaian sengketa melalui prosedur administrasi, majelis kehormatan etik, serta standar profesi, etika profesi, dan pengaduan masyarakat, dengan tetap mempertahankan relevansi Undang-Undang Nomor 29 Tahun 2004 tentang Praktik Kedokteran dalam menetapkan kewajiban profesi dan pertanggungjawaban hukum. Menganalisis pengaturan hukum terbaru terkait penyelesaian malpraktik medik, Mengkaji penerapan teori hukum progresif dalam sengketa medis, Merumuskan model penyelesaian sengketa yang berorientasi pada keadilan substantif. Penelitian ini menggunakan pendekatan penelitian hukum normatif dengan analisis konseptual, peraturan perundang-undangan, dan putusan pengadilan untuk mengevaluasi relevansi teori hukum progresif dalam konteks penyelesaian malpraktik medik. Teori hukum progresif menekankan bahwa hukum harus berorientasi pada pencapaian keadilan substantif, kemanusiaan, dan perlindungan hak fundamental para pihak yang bersengketa, bukan hanya kepastian formal aturan. Implementasi teori ini dalam penanganan malpraktik medik ditinjau melalui mekanisme mediasi, keadilan restoratif, serta interpretasi hukum yang melampaui sekadar norma tertulis. Hasil penelitian menunjukkan bahwa penerapan teori hukum progresif—dengan memperkuat mediasi, penyelesaian damai, dan perhatian pada hak pasien serta perlindungan hukum tenaga medis—dapat mengatasi keterbatasan pendekatan legalistik murni dan memberikan penyelesaian yang lebih efektif, adil, dan humanis dalam sengketa malpraktik medik di Indonesia. UU Kesehatan 2023 menunjukkan pergeseran paradigma menuju pendekatan administratif dan etik, Pendekatan legal-positivistik memiliki keterbatasan dalam menyelesaikan sengketa medis secara adil, Teori hukum progresif relevan sebagai paradigma penyelesaian malpraktik medik berbasis keadilan substantif, Model penyelesaian bertahap progresif memberikan keseimbangan perlindungan hukum.
Teens’ Perspective on the Utilization of Public Parks in the City of Gianyar Bali: An Hypothetical Model Based on Grounded Theory Ni Ketut Agusintadewi; Ade Wisnu Rinartha; Widiastuti
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 12 No. 1 (2022): Volume 12 No 1 April 2022
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2022.v12.i01.p08

Abstract

Nowadays referred to as the Digital Generation, teenagers tend to be more individualistic and have their own preferences when it comes to spaces for their social interactions. By taking up several cases of public parks in the City of Gianyar, Bali, this study investigated the level of teens’ knowledge about the meaning of city parks with the aim that the results can be a basis for developing a hypothetical model for the utilization of these urban spaces in a more focused and beneficial manner for all users. As a qualitative study employing principles of grounded theory and an exploratory approach, the focus was on data collected from an online questionnaire. Content analysis of this data showed that teens’ knowledge about the city parks is generally quite good. However, their understanding is low about the importance of the utilization of city parks for their social and psychological benefit
Co-Authors Abdul Latif Abdul Latif Achmad Sofyan Hanif Ade Wisnu Rinartha Adit, Aditya Nugraha Ahmad, Endi Alpen, Joni Anggono, Irfan Jeremy Anita, Irma Apriani, Leni Asmutiar Ayu Dheanty Pradnya Dewi, Ni Nyoman Ayu Widya Pratiwi, Luh Made Bambang Kridasuwarso Bayu Bahtiar Citta, Andi Batary Diana Ikasari Dlis, Firmansyah Edi Kurniawan Erik Setiawan Erna Apriani FATAH NURDIN Hartati, Nani Heni Widyaningsih, Heni Hening Cahyaningsih, Ni Made Hera Heru Sri Suryanti Hernawan Ida Jubaedah Julia Pratiwi Junedi Milia, Mike Okta Mustain, Ismawanty Ni Ketut Agusintadewi Ni Made Synthia Maharani, Regina Novi Marlina Siregar Nur Aisah Nurjanah, Rina Oktama Yurita, Hestilia Oman Unju Subandi Permatasari, Maulina Dyah Prasaja, Mochamad Derry Prasetyo Hari Sandi Puspaningrum Puspita Sari, Ade Putri, Dyah Aulia Rahma Fahriyah, Diana Rahmadaini, Ade Ramdan Pelana Ramdani Amrullah Rezi Septi Repa, Alfa Risda Sawatun Nabila Rosita Endang Kusmaryani Rustandi, Handi Rustianah Samsudin Samual, Syabira Syifa Syurafaa Saputra, Gilbert Alexander Saputro, Eko Novian Siswanto , Heri Siswanto, Hery Slamet, Sukmatica Sriyati Subandi, Oman U. Suci Wulandari Sulaiman, Iman Sunita Dasman Syamsul Alam Paturusi Tangkudung, James Tetelepta, Febri Emelia Naomi Tri Sasongko, Ananto Vianthi, Yunita Laura Yahya, Adibah Yasep Setiakarnawijaya Yohanis Padafani Hans Padafani Yokhebed Arumdika Probosambodo Yudi Anggoro Zendy Praja Zulfa Zakiatul Hidayah