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All Journal ETIKONOMI JIKA: Jurnal Ilmu Keuangan dan Perbankan SULTANIST: Jurnal Manajemen dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ekonomi Perjuangan (JUMPER) Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Room of Civil Society Development Interconnection: An Economic Perspective Horizon
Wati, Yenny
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Meningkatkan Kinerja Organisasi Melalui Service Excellence Dan Kepemimpinan Efektif: Hasil Seminar Pengabdian Masyarakat Hapsari, Ajeng Andriani; Arief, Ilham; Tawil, Muhamad Risal; Wati, Yenny; Apramilda, Riesna; Sari, Chitra Indah; Misbah, Sitti Rachmi; Ramli, Akhmad
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2226

Abstract

Kinerja organisasi merupakan aspek penting untuk dapat mempertahankan eksistensi dan unggul diantara para pesaing serta lingkungan bisnis yang bergerak dan berubah begitu cepat. Setiap organisasi berusaha semaksimal mungkin untuk meningkatkan kinerja dan membangun tim kerja yang handal agar dapat memberikan kontribusi yang optimal terhadap program kerja, pencapaian target dan pada akhirnya berdampak pada kinerja dan daya saing organisasi. Kegiatan seminar pengabdian kepada masyarakat diawali dengan komunikasi antar dosen, komunikasi membahas urgensi dan isu terkini yang dianggap perlu untuk dibahas dalam seminar. Kesimpulan dari sesi seminar dengan topik peran service excellence dan kepemimpinan efektif terhadap kinerja organisasi menyimpulkan bahwa service excellence terbukti mampu meningkatkan kinerja organisasi, dengan terwujudnya pelayanan prima maka akan tercipta loyalitas pelanggan, loyalitas tersebut akan menjaga kelangsungan usaha organisasi. Kepemimpinan efektif dapat meningkatkan kinerja organisasi, dalam suatu organisasi kepemimpinan terjadi pada setiap level dan departemen, dengan adanya efektivitas kepemimpinan maka proses kerja dan pencapaian target kerja akan terlaksana dengan baik sehingga akan berdampak pada pencapaian target organisasi.
ESG and Capital Structure: A Moderation Analysis of Firm Size Wati, Yenny; Junaedi, Achmad Tavip; Panjaitan, Harry Patuan; Nyoto, Nyoto; Purwati, Astri Ayu
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6823

Abstract

Main Purpose - This study aims to determine the effect of ESG practices on a firm's capital structure, using firm size as a moderating variable.Method - This study utilizes moderated regression analysis conducted with Eviews. The research sample included businesses listed on the Indonesia Stock Exchange's IDXESGL index between 2020 and 2023.Main Findings - Companies with higher ESG scores typically have lower debt-to-asset and debt-to-equity ratios. Firm size can influence the relationship between ESG and capital structure. The relationship between ESG and capital structure has piqued the interest of investors and other stakeholders that can influence corporate decisions regarding debt and equity composition.Theory and Practical Implications - Companies increasingly recognize that sustainable business practices are not only ethically responsible but also financially profitable. Research can provide more precise policy suggestions to assist businesses in embracing strong ESG practices and enhancing their access to funding.Novelty - This study examines companies listed in Indonesia's ESG index, making the research findings more relevant to the local context, with firm size as a moderating variable.
VALUE CREATION IN RAW GOODS SECTOR: A STUDY ON THE IMPACT OF GCG, FINANCIAL PERFORMANCE, CAPITAL STRUCTURE, AND FIRM SIZE Yusrizal, Yusrizal; Wati, Yenny; Amalia, Annisa Nur; Tanjung, Amries Rusli; Haryadi, Teddy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4821

Abstract

This study aims to determine the analysis of the effect of good corporate governance (GCG), profitability (ROA), leverage (DAR), capital structure (DER), and firm size (total assets) on the value of raw goods sector companies listed on the IDX 2018-2022. This study uses secondary data where the data obtained comes from the company's financial statements. The data collection technique in this study was the purposive sampling technique. The number of samples in this study was 68 companies. The method of completing this research uses quantitative analysis techniques using SmartPLS software. From this study, it is concluded that the Debt-to-Equity Ratio (DER) variable has a positive effect on company value (PBV). Meanwhile, the Audit Committee, Independent Board of Commissioners, Return on Asset (ROA), Debt to Asset Ratio (DAR), and Total Asset do not affect company value (PBV). Penelitian ini bertujuan untuk mengetahui analisis pengaruh good corporate governance (GCG), profitabilitas (ROA), leverage (DAR), struktur modal (DER), dan ukuran perusahaan (total asset) terhadap nilai perusahaan sektor barang baku yang terdaftar di BEI 2018-2022. Penelitian ini menggunakan data sekunder di mana data diperoleh berasal dari laporan keuangan perusahaan. Teknik pengumpulan data dalam penelitian ini adalah teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 68 perusahaan. Metode penyelesaian penelitian ini menggunakan teknik analisis kuantitatif dengan menggunakan software SmartPLS. Dari penelitian ini disimpulkan bahwa variabel Debt to Equity Rasio (DER) berpengaruh positif terhadap nilai perusahaan (PBV). Sedangkan untuk Komite Audit, Dewan Komisaris Independen, Return on Asset (ROA), Debt to Asset Ratio (DAR), dan Total Assets tidak berpengaruh terhadap nilai perusahaan (PBV).
Creating a Financially Healthy Motorcycle Workshop with Structured Accounting Wati, Yenny; Yusrizal, Yusrizal; Siregar, Helly Aroza; Octafilia, Yusnita; Aprila, Bord Nandre
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 7, No 1 (2025): Volume 7, Nomor 1, Juni Tahun 2025
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v7i1.19261

Abstract

Micro, Small, and Medium Enterprises (MSMEs) that repair motorcycles in Pekanbaru confront financial management issues, particularly in providing accurate and meaningful financial reports. A lack of awareness of basic accounting principles and regular financial recording procedures makes it difficult to measure the financial performance of a business. This community service project seeks to help motorcycle repair MSMEs develop their understanding and skills in creating financial reports in compliance with accounting standards. PKM activities for motorcycle repair shop MSMEs in Pekanbaru, involving the owner or manager and three staff, will occur on-site on Wednesday, March 5, 2025, using lecture, practice, and discussion approaches. Pre- and post-tests are used to examine participants' enhanced understanding, and satisfaction surveys are used to assess activity effectiveness. Following this training session, participants' knowledge of financial report preparation was enhanced by 75%. Participants' skills improve through a learning approach that blends theoretical underpinnings from lectures, practical application of exercises, and collaborative problem-solving through discussion. This PKM activity can help to increase the economic value of motorcycle repair MSMEs by improving financial management and making more informed decisions. This activity also helps to grow and support MSMEs, which are an essential part of the economy. Usaha Mikro, Kecil, dan Menengah (UMKM) bengkel motor di Pekanbaru menghadapi tantangan dalam pengelolaan keuangan, terutama dalam penyusunan laporan keuangan yang akurat dan relevan. Kurangnya pemahaman tentang prinsip-prinsip akuntansi dasar dan metode pencatatan keuangan yang sistematis menyebabkan kesulitan dalam mengukur kinerja keuangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan UMKM bengkel motor dalam menyusun laporan keuangan yang sesuai dengan standar akuntansi. Kegiatan PKM yang ditujukan untuk UMKM bengkel motor di Pekanbaru, yang melibatkan pemilik atau pengelola dan tiga orang karyawan, akan dilaksanakan secara tatap muka pada Rabu, 5 Maret 2025 dengan metode ceramah, praktik, dan diskusi. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta, serta survei kepuasan untuk menilai efektivitas kegiatan. Pemahaman peserta mengenai penyusunan laporan keuangan meningkat sebesar 75% setelah mengikuti kegiatan ini. Keterampilan peserta berkembang melalui pendekatan pembelajaran yang menggabungkan dasar teori dari ceramah, aplikasi praktis dari latihan, dan kolaborasi untuk mengatasi tantangan melalui diskusi. Kegiatan PKM ini dapat berkontribusi pada peningkatan nilai ekonomis UMKM bengkel motor melalui pengelolaan keuangan yang lebih baik dan pengambilan keputusan yang lebih tepat. Kegiatan ini juga berkontribusi pada pertumbuhan dan keberlanjutan UMKM, yang merupakan salah satu pilar penting perekonomian.
Improving Competence in Vocational High Schools through Accounting and Taxation Training Wati, Yenny; Yusrizal, Yusrizal; Suharti, Suharti
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 4, No 2 (2022): Volume 4, Nomor 2 Desember Tahun 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v4i2.8932

Abstract

Kegiatan pengabdian masyarakat ini dilakukan karena minimnya pengetahuan baru dalam pendidikan akuntansi dan perpajakan dari pihak sekolah. Kegiatan ini bertujuan untuk memberikan pelatihan guna meningkatkan kompetensi siswa di bidang akuntansi dan perpajakan. Metode yang digunakan dalam kegiatan ini adalah metode offline, metode ceramah dan pelatihan praktik, metode diskusi, dan penyebaran kuesioner untuk perbaikan kegiatan pengabdian ini kedepannya. Kegiatan ini akan berlangsung secara offline pada hari Jumat tanggal 23 September 2022. Peserta yang mengikuti kegiatan ini berasal dari kelas 12 jurusan akuntansi SMK Metta Maitreya Pekanbaru yang berjumlah 40 orang. Berdasarkan hasil evaluasi dari pemberian soal-soal akuntansi dan perpajakan, pengetahuan siswa meningkat sebesar 75%. Peningkatan ini terjadi karena para siswa mampu memperoleh pengetahuan dan pemahaman mengenai akuntansi dan perpajakan dengan cara yang berbeda dari yang diajarkan di sekolah. Evaluasi kegiatan pelatihan akuntansi dan perpajakan memberikan hasil yang memuaskan dan meninggalkan kesan positif bagi siswa SMK Metta Maitreya Pekanbaru. Kegiatan ini diharapkan dapat meningkatkan motivasi belajar siswa terhadap mata pelajaran akuntansi dan perpajakan. This community service activity was carried out due to the school's lack of new accounting and taxation education. This activity aims to provide students with training to improve their accounting and taxation skills. This activity employs the offline method, the lecture method and practical training, the discussion method, and the distribution of questionnaires to improve this service activity in the future. This activity will take place offline on Friday, September 23, 2022. This activity attracted 40 participants from the class 12 accounting department at SMK Metta Maitreya Pekanbaru. Students' knowledge increased by 75% based on the evaluation results of accounting and taxation questions. This rise is due to students gaining knowledge and understanding of accounting and taxation in ways other than what is taught in schools. The evaluation of accounting and taxation training activities produced satisfactory results and left a favorable impression on the students of SMK Metta Maitreya Pekanbaru. This activity is intended to increase students' interest in accounting and taxation subjects.
Gaining Effective Profitability with Training in Factory Overhead Cost Calculation for Printing Businesses Wati, Yenny; Yusrizal, Yusrizal; Irman, Mimelientesa; Fadrul, Fadrul; Renaldo, Nicholas
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 2 (2024): Volume 6, Nomor 2 Desember Tahun 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i2.17127

Abstract

Inadequate information and the ineffective ability to distribute factory overhead costs to determine production costs might lead to lower-than-optimal earnings. This problem is the basis for this PKM action because the business owner's intended strategy is ineffective. This PKM activity wants to assist and boost efficiency in obtaining profits for printing entrepreneurs by developing knowledge and capacity to accurately calculate the cost of production, particularly factory overhead costs, to estimate a business's profit or loss each period. The approaches used in this PKM action include empowerment, instruction, and practice. On Saturday, September 7, 2024, the owner of a printing business and three of his employees participated in PKM offline. In line with evaluation findings, instruction, and practice boosted competency by 75%. This improved ability is the outcome of mistakes being identified through offline instruction and the PKM team suggesting fixing any difficulties that exist. This PKM action can maximize the annual profit gained for the printing business's long-term viability. This PKM was held so that the printing business may develop, improve, and actively contribute more to Indonesia's economic growth.Pengetahuan yang minim dan kemampuan mengalokasikan biaya overhead pabrik yang tidak efektif dalam menentukan harga pokok produksi dapat mengakibatkan laba yang diperoleh kurang optimal. Permasalahan tersebut menjadi dasar dilakukan kegiatan PKM ini karena strategi bisnis yang direncanakan oleh pemilik usaha menjadi tidak tepat. Kegiatan PKM ini bertujuan untuk membantu dan meningkatkan efisiensi dalam pencapaian laba bagi pelaku usaha percetakan dengan meningkatkan pengetahuan dan kemampuan dalam menentukan biaya produksi khususnya biaya overhead pabrik secara akurat untuk mengetahui besarnya laba maupun rugi suatu bisnis setiap periodenya. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku usaha percetakan dan tiga orang pegawainya mengikuti PKM secara luring pada Sabtu, 7 September 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 75%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pendapatan laba yang diperoleh setiap tahun berjalan untuk kelangsungan usaha percetakan. PKM ini diadakan agar usaha percetakan dapat berkembang, meningkat, dan berperan aktif dalam pertumbuhan perekonomian Indonesia.
FINANCIAL TECHNOLOGY ADOPTION AND FINANCIAL PERFORMANCE: DIGITAL LITERACY MODERATION STUDY Wati, Yenny; Bintari, Wisang Candra; Prayogo, Imam; Syahputri, Anggraini; Yusrizal, Yusrizal
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i1.706

Abstract

This study intends to evaluate how significant the effect of financial technology on the financial performance of commercial banking in the city of Pekanbaru, Indonesia, using digital literacy as a moderate variable. This study uses primary data from 200 respondents via a likert scale questionnaire. WarpPLS software was used for data analysis, which used partial least squares. The results of this study show that there is a substantial positive link between the use of financial technology and the financial performance of commercial banking. This favorable benefit, however, is more pronounced when digital literacy is high. Commercial banks with high levels of digital literacy can use financial technology more efficiently to improve their financial performance. These findings have substantial implications for policy development in the banking sector and promote enhanced digital literacy in society. This study is exclusive in that it investigates how financial technology affects the financial performance of commercial banks in Indonesia while considering the moderating role of digital literacy in the context of more rapid technological changes. These findings significantly contribute to the literature on developing countries, particularly Indonesia.
Do Macroeconomic and Green Factors Influence Stock Returns in Indonesia? Irman, Mimelientesa; Rahman, Sarli; Wati, Yenny
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.43614

Abstract

Research Originality: This study adopts a multidimensional framework that integrates environmental sustainability and macroeconomic pressures to assess stock market behavior over the period 2018 to 2022, encompassing both pre-pandemic and post-pandemic economic contexts. Research Objectives: This research explores the impact of inflation, economic growth, green accounting, and environmental performance on stock returns of energy companies registered on IDXENERGY from 2018 to 2022. Research Methods: This study uses panel data regression analysis based on secondary data from 33 energy sector companies over five years. Empirical Result: Inflation has a statistically significant negative effect on stock returns, indicating that rising inflation tends to reduce investor returns in the energy sector. In contrast, economic growth, green accounting, and environmental performance do not show significant effects on stock returns, suggesting that these variables have no observable impact on firm performance in the capital market within the scope of this study. Implications: The findings emphasize the need for enhanced green reporting standards, stronger policy incentives for sustainable practices, and increased investor awareness regarding environmental performance. JEL Classification: E31, O47, M41, Q56, G12
Co-Authors Achmad Tavip Junaedi Ajeng Andriani Hapsari, Ajeng Andriani Amalia, Annisa Nur Amries Rusli Tanjung Anton Anton Anton Aprila, Bord Nandre Arief, Ilham Beatrice Chrisna Romaito Sirait Cecilia, Cecilia Debi Eka Putri Fadrul, Fadrul Harry Patuan Panjaitan Inrawan, Ady Julyanthry, Julyanthry Kesuma, Indrawati Mara Mimelientesa Irman Misbah, Sitti Rachmi Muhamad Risal Tawil Musa, Sulaiman Nicholas Renaldo Nyoto Nyoto, Nyoto Octafilia, Yusnita Okalesa, Okalesa Prayogo, Imam Purwati, Astri Ayu Rahman, Sarli Ramli, Akhmad Riesna Apramilda Sari, Chitra Indah Siregar, Helly Aroza Suhardjo Suharti Suharti SUYONO Suyono Suyono Syahputri, Anggraini Teddy Haryadi Wisang Candra Bintari Yusrizal Yusrizal Yusrizal