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Wahyuti, Sri
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SOSIALISASI LATIHAN PENCATATAN KEUANGAN SEDERHANA PADA PEDAGANG TOKO KELONTONG DI SAMARINDA Wahyuti, Sri
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 3 No. 1 (2023): Juni
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jpkpm.v3i1.1227

Abstract

This service aims to provide training socialization, namely to provide soft skills for Peek MSME actors in terms of simple financial recording. This training had a positive impact on MSME actors in the form of increasing their understanding of how financial records should be carried out for more effective business financial management. Training activities are carried out using socialization techniques and practice. The result of this training is that peep business actors have better skills in carrying out simple financial records. The main problem faced by MSME actors is that they have never recorded financial transactions in a simple and chronological manner so that the financial condition and development of the business cannot be known. With this activity, it is expected to increase understanding, knowledge, and skills in simple bookkeeping for grocery traders.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA wahyuti, sri; Cahyani, Putri; Hanafi, Abdul
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 1 (2024): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The aim of this research is to determine and analyze the factors that influence the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method, while the sample in this study used purposive sampling with predetermined criteria. This research uses an analytical technique that uses multiple linear regression analysis with the help of the SPSS version 23 computer program to determine the factors that have an influence and relationship on capital structure. The factors that influence the capital structure in this research are in terms of profits, assets and liabilities of the company. The results of the analysis in this study, Return On Equity has an effect on Capital Structure, in this study it states that Return On Equity has a positive and insignificant effect on capital structure, so H1 is rejected. Current Ratio has an effect on Capital Structure, in this research it is stated that Current Ratio has a negative and insignificant effect on capital structure, so H2 is rejected. Debt to Asset Ratio has an effect on Capital Structure, in this research it is stated that Debt to Asset Ratio has a positive and significant effect on capital structure, so H3 is accepted. Overall, ROE, DAR and CR are factors that influence capital structure
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA wahyuti, sri; Abbas, M. Astri Yulidar; Adnan, Gandi; Parembang, Elmayani
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Analysis of the Influence of Managerial Ownership, Institutional Ownership and Independent Commissioners on the Value of Companies in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange. This research aims to determine the influence of managerial ownership, institutional ownership and independent commissioners on company value partially and simultaneously. The research method used for this study is comparative with a quantitative approach. The data obtained in this research comes from the financial reports of Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique for this research uses secondary data originating from publications on the Indonesian Stock Exchange and uses documentation and bibliography methods, while the data analysis technique in this research is an analysis technique including statistical analysis and hypothesis testing. The research results state that Managerial Ownership and Institutional Ownership and the Independent Board of Commissioners partially or simultaneously have a negative effect on Company Value
IMPLIKASI FINANCIAL TECHNOLOGY, LITERASI KEUANGAN DIMEDIASI OLEH DIGITAL MARKETING TERHADAP KINERJA KEUANGAN UMKM Astri Yulidar Abbas, Muhammas; Wahyuti, Sri; Safrullah, Safrullah
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.575

Abstract

This research aims to determine the direct effects that occur due to the existence of financial technology and financial literacy mediated by digital marketing on the financial performance of MSMEs in Samarinda City. This research uses quantitative descriptive research, and the nature of this research is explanatory research. The sample for this research is MSMEs in Samarinda City. The sampling technique uses a purposive sampling method. The data analysis used is SEM PLS (Partial Least Square) analysis. Primary data was obtained from distributing questionnaires with data collection techniques using questionnaires and documentation. The results of the research state that the relationship between fintech and positive financial performance has no significant effect, the relationship between financial literacy and positive financial performance has a significant effect, and digital marketing mediates fintech and financial literacy on financial performance positively and significantly. Digital marketing is 80% an influential and significant factor in financial performance, with 20% other variables.
Financial management to improve competitiveness in Indonesian fintech peer-to-peer lending companies Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Yulidar Abbas, Muhammad Astri; Rohmah, Siti
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6459

Abstract

The rapid growth of Indonesia’s fintech industry, especially in peer-to-peer (P2P) lending, presents both opportunities and financial risks. This study aims to examine and compare the financial management strategies of two major Indonesian fintech companies—Easycash and Findaya—by analyzing their profitability, liquidity, solvency, and operational efficiency. Using a descriptive comparative design and secondary data from audited financial reports covering the period from 2019 to 2023, the study calculates key financial ratios, including ROA, ROE, Current Ratio, DER, and Efficiency Ratio. Results show that Easycash adopted a high-leverage growth model, experiencing a significant decline in profitability (ROA: 58.7% to 2.6%) and an increase in financial risk (DER reached 2.20). In contrast, Findaya followed a conservative financial strategy, improving performance with increased ROA (-53.8% to 16.0%), higher liquidity (CR: 4.15), and lower debt (DER: 0.32). These contrasting approaches provide insight into risk tolerance, strategy execution, and resilience. The study contributes by offering firm-level evidence on how financial management impacts competitiveness in Indonesia’s fintech sector and serves as a model for evaluating financial strategies in similar emerging markets.
Implementasi Digital Marketing melalui Penggunaan Sosial Media pada UMKM Amplang Amal Desa Muara Badak Ilir Kabupaten Kutai Kartanegara Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Abbas, Muhammad Astri Yulidar; Rohmah, Siti; Thomas; Aini, Nur Fadilah
Jurnal Abdimas Mahakam Vol. 9 No. 02 (2025): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v9i02.3622

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun masih menghadapi tantangan besar dalam adaptasi terhadap pemasaran digital. UMKM Amplang Amal di Desa Muara Badak Ilir menjadi contoh konkret dari keterbatasan dalam pemanfaatan media sosial sebagai sarana promosi, yang berdampak pada daya saing dan jangkauan pasar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM dalam memahami dan mengimplementasikan strategi digital marketing berbasis media sosial. Kegiatan pelatihan dilakukan di tempat usaha yang juga merupakan rumah  pemilik usaha. Peserta pelatihan adalah pemilik usaha dan satu orang karyawannya. Metode yang digunakan adalah action research, dengan pendekatan edukatif melalui ceramah, tanya jawab, dan demonstrasi, yang dilaksanakan dalam dua sesi—teori dan praktik langsung. Hasil pelatihan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan digital marketing peserta, ditandai dengan mulai digunakannya platform seperti Instagram dan WhatsApp untuk promosi produk serta peningkatan interaksi dengan konsumen. Strategi promosi yang diajarkan mencakup optimalisasi bauran promosi, pemilihan media yang tepat, penyusunan copy iklan, hingga analisis SWOT untuk pembuatan konten yang menarik. Simpulan dari kegiatan ini menegaskan bahwa pelatihan digital marketing mampu meningkatkan visibilitas merek, memperluas pasar, dan memberikan dampak positif terhadap pengembangan usaha UMKM. Rekomendasi ditujukan pada perlunya pelatihan lanjutan dan pendampingan berkelanjutan guna menjaga adaptasi terhadap dinamika teknologi dan pasar digital.
PENILAIAN KESEHATAN KEUANGAN PADA PERUSAHAAN ASURANSI UMUM Riyanto, Agus; Rohmah, Siti; Wahyuti, Sri; Sugiarto, Sugiarto
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3620

Abstract

The purpose of this study is to see the health of general insurance companies by calculating Risk Based Capital, where Risk Based Capital is a measurement of the health of the insurance company's finances by calculating the amount of permitted assets minus permitted liabilities and dividing it by the Minimum Risk Based Capital (MMBR). Minimum Risk Based Capital is the total funds needed to maintain losses that will occur due to deviations or violations when assets and liabilities are managed. From a population of 18 insurance companies, 13 general insurance companies were selected. From the results of the analysis, it is known that general insurance companies listed on the Indonesia Stock Exchange are in very healthy, healthy, and fairly healthy conditions, as evidenced by the solvency ratio or health level of each general insurance company being above 120%, which means that the company's obligations are well met.
Struktur Kepemilikan Dan Kinerja Keuangan Pada Perusahaan Barang Konsumsi Di Indonesia Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Aini, Nur Fadilah
Jurnal Administrasi Bisnis Vol. 5 No. 2 (2025): November 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v5i2.9902

Abstract

Struktur kepemilikan merupakan faktor penting dalam menentukan kinerja keuangan perusahaan, terutama di industri barang konsumsi cepat saji Indonesia yang kompetitif antara perusahaan keluarga dan perusahaan multinasional. Penelitian ini meneliti pengaruh kepemilikan terhadap profitabilitas, struktur modal, dan nilai perusahaan dengan membandingkan PT Mayora Indah Tbk dan PT Unilever Indonesia Tbk selama periode 2020–2024. Desain penelitian yang digunakan bersifat komparatif kuantitatif dengan data sekunder dari Bursa Efek Indonesia, berupa laporan keuangan yang telah diaudit dan laporan tahunan perusahaan. Analisis dilakukan terhadap ROE, DER, dan PBV menggunakan uji normalitas serta uji t independen. Hasil penelitian menunjukkan bahwa Unilever memiliki profitabilitas dan valuasi pasar yang lebih tinggi, sedangkan Mayora memiliki tingkat leverage yang lebih rendah dan stabil. Temuan ini memperluas teori trade-off dengan menunjukkan bahwa perusahaan keluarga cenderung menerapkan under-leverage untuk menjaga stabilitas, sementara perusahaan multinasional lebih agresif dalam pembiayaan utang demi mendorong pertumbuhan. Pendekatan longitudinal mengungkap bahwa pola ini tetap konsisten setelah pandemi, memberikan implikasi penting bagi investor, manajer, dan pembuat kebijakan. Penelitian ini juga merekomendasikan penguatan peran investor institusional sebagai mekanisme pengawasan manajerial. Penelitian ini memiliki keterbatasan karena periode observasi yang relatif singkat dan cakupan industri yang sempit. Penelitian selanjutnya disarankan untuk memperluas data dan sektor yang diteliti agar hasilnya lebih representatif.
Efektivitas Penggunaan Modal Kerja pada PT Sepatu Bata Tbk dan PT Primarindo Asia Infrastructure Tbk Periode 2019-2023 M. Astri Yulidar Abbas; Safrullah, Safrullah; Wahyuti, Sri; Mushofa, Ali
MAMEN: Jurnal Manajemen Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i4.6534

Abstract

This study investigates the effectiveness of working capital utilization at PT Sepatu Bata Tbk (BATA) and PT Primarindo Asia Infrastructure Tbk (BIMA) during the 2019–2023 period. Using a quantitative comparative approach, the research analyzes quarterly financial reports obtained from the Indonesia Stock Exchange. The analysis employs four key ratios: cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover, compared to industry benchmarks. The results reveal that BATA demonstrates superior performance in managing cash and receivables, consistently exceeding the industry standard, while BIMA records lower effectiveness with only sporadic improvements. Both companies, however, perform poorly in inventory management, as indicated by consistently negative turnover values that highlight structural inefficiencies and declining demand in the footwear industry. Working capital turnover also fluctuates considerably: BATA reached extraordinary peaks in 2022–2023 but later recorded negative values, while BIMA persistently showed instability and negative performance after 2021. These findings suggest that effective working capital management is crucial to maintaining liquidity and operational continuity, particularly in industries facing global economic pressures, shifting consumer preferences, and supply chain disruptions. The study contributes to financial management literature by providing empirical evidence on the importance of optimizing working capital strategies to sustain competitiveness in the Indonesian footwear sector.
PENERAPAN KONSEP AKUNTANSI LINGKUNGAN PADA PENGELOLAAN KEUANGAN PEMBUATAN ECOBRIK DALAM MEWUJUDKAN DESA RAMAH LINGKUNGAN Wahyuti, Sri; Yulidar, M. Astri; Rohmah, Siti; Riyanto, Agus; Chandra, Rio; J, Yohanes Christian
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 5 No. 2 (2025): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

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Abstract

Akuntansi lingkungan adalah suatu pendekatan dalam akuntansi yang memperhitungkan dampak lingkungan dari aktivitas organisasi dan memperhatikan keberlanjutan lingkungan. Akuntansi lingkungan bertujuan untuk mengidentifikasi, mengukur,dan melaporkan informasi mengenai kinerja lingkungan perusahaan juga masyarakat dalam kepeduliannya pada lingkungan. Tujuan sosialisasi dalam penerapan konsep akuntansi lingkungan adalah untuk meningkatkan pengetahuan keilmuan akuntansi lingkungan itu sendiri, kesadaran, kepedulian dan partisipasi masyarakat dalam pengelolaan keuangan dalam produk terutama pembuatan ecobrick guna menciptkan suasana lingkungan yang bersih, nyaman dan asri terbebas dari sampah menjadikan desa yang ramah lingkungan. Luaran dalam pengabdian kepada masyarakat ini dapat menginspirasi inisiatif dalam program pengelolaan sampah yang berkelanjutan, tidak hanya berfokus pada teori tetapi juga memberikan contoh tindakan yang dapat dilakukan masyarakat khusunya siswa setiap hari. Hasil pengabdian berhasil mengintegrasikan prinsip akuntansi keuangan dalam pengelolaan sampah daur ulang, khususnya ecobrick, dengan memberikan nilai ekonomi melalui pencatatan biaya pengumpulan, pemrosesan, dan potensi penjualan
Co-Authors Adnan, Gandi Agus Riyanto Aini, Nur Fadilah Cahyani, Putri Dachlan, Rudy Syafariansyah Hanafi, Abdul J, Yohanes Christian M. Astri Yulidar Abbas Mushofa, Ali Parembang, Elmayani Rio Chandra, Rio Safrullah, Safrullah Siti Rohmah Sugiarto S Syamsiar, Syamsiar Thomas Yulidar, M. Astri