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All Journal Briliant: Jurnal Riset dan Konseptual Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Agrisocionomics: Jurnal Sosial Ekonomi Pertanian EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Efektor EQIEN - JURNAL EKONOMI DAN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan eCo-Buss Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jupeko (Jurnal Pendidikan Ekonomi) Journal of Economics and Business UBS Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Literasi Akuntansi eCo-Fin Jurnal Akuntansi dan Ekonomi Bisnis Balance : Jurnal Akuntansi dan Manajemen Proceedings of The ICECRS Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Horizon: Indonesian Journal of Multidisciplinary KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Riset dan Pengabdian Interdisipliner
Widiawati, Hestin Sri
Universitas Nusantara PGRI Kediri
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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 Mathematics Public Health Social Sciences Other

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ANALISIS PENGARUH NPL, CAR, LDR, DAN ROA TERHADAP PENYALURAN KREDIT PADA PT BANK PEMBANGUNAN DAERAH JAWA TIMUR TBK Putri, Elvika Nungki Chintia; Winarko, Sigit Puji; Widiawati, Hestin Sri
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research was conducted to analyze the influence of non-performing loans, capital adequacy ratio, loan to deposit ratio, and return on assets on credit distribution at PT Bank Pembangunan Daerah Jawa Timur Tbk. The subject studied was PT Bank Pembangunan Daerah Jawa Timur Tbk and the objects used were financial ratios in the form of Non-Performing Loans, Capital Adequacy Ratio, Loan to Deposite Ratio, and Return on Assets where 32 data were obtained. This type of research is causality research with a quantitative approach. Data analysis techniques use classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests. The program used is IBM Statistical Product and Service Solution (SPSS) Version 23. The results of this research show that partially the NPL and LDR variables have a significant effect on Credit Distribution, while the CAR and ROA variables do not have a significant effect on Credit Distribution. Simultaneously, the NPL, CAR, LDR and ROA variables together have a significant effect on the Credit Distribution variable
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, MOTIVASI BERWIRAUSAHA, E-COMMERCE, DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA Nurdiwaty, Diah; Widiawati, Hestin Sri
Jurnal Pendidikan Ekonomi Vol 9, No 1 (2024)
Publisher : STKIP PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/jupeko.v9i1.8681

Abstract

Minat berwirausaha dapat dipengaruhi oleh faktor eksternal berupa lingkungan keluarga maupun faktor internal berupa pengetahuan dan motivasi berwirausaha. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengetahuan kewirausahaan, motivasi berwirausaha, e-commerce, dan lingkungan keluarga terhadap minat berwirausaha pada mahasiswa. Penelitian ini adalah penelitian kuantitatif dengan sifat klalusal komparatif dengan populasi penelitian adalah mahasiswa prodi Akuntansi Universitas Nusantara PGRI Kediri angkatan 2021-2022. Pengambian sampel menggunakan rumus slovin berjumlah 122 responden dan dikumpukan melalui kuesioner yang mencakup data primer dan sekunder. Uji vaiditas, uji reiabiitas, uji asumsi kasik, uji koefisien determinasi, dan uji hipotesis digunakan dalam analisis data. Hasil penelitian ini menunjukkan bahwa pengetahuan kewirausahaan (X1), motivasi berwirausaha (X2) berpengaruh signifikan terhadap minat berwirausaha, e-commerce (X3) tidak berpengaruh terhadap minat berwirausaha, dan lingkungan keluarga (X4) berpengaruh signifikan terhadap minat berwirausaha. Secara simultan keempat variabel X berpengaruh terhadap variabel Y. Sasaran yang dapat penulis sampaikan yaitu bagi peneliti seanjutnya agar dapat dijadikan pedoman untuk mengetahui pengaruh minat berwirausaha dan mencoba menggunakan variabel ain seain variabel yang digunakan dalam penelitian ini khususnya variabel yang sejenis dengan variabel e-commerce
Pengaruh Likuiditas, Leverage, dan Kebijakan Dividen terhadap Konservatisme Akuntansi di Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Deby Arsita; Hestin Sri Widiawati; Faisol Faisol
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2971

Abstract

This research is driven by the non-optimal implementation of accounting conservatism in Indonesia as indicated by various empirical findings related to financial statement engineering, specifically in the context of the insurance industry which faces high risk exposure and policy intervention. The purpose of this study is to examine the effect of liquidity, leverage, and dividend policy on accounting conservatism in insurance companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The approach in this study uses a quantitative approach with purpose sampling as a sample determination. Obtained 9 companies with a total of 45 observation data for 5 years. The data source in this study is secondary data derived from annual financial reports that can be accessed on the official IDX website. Data processing uses panel data regression analysis through a random effect model approach with STATA 17 software. This study shows the findings that liquidity has a significant effect on accounting conservatism, while leverage and dividend policy do not. Simultaneous testing, the three independent variables have a significant effect on accounting conservatism. This finding indicates that liquidity, leverage, and dividend policy, in financial reporting have a substantial influence on the practice of accounting conservatism because it is significant for managerial decisions and regulatory policies.
PENGARUH PENGETAHUAN INVESTASI, MODAL INVESTASI, DAN PERSEPSI RISIKO TERHADAP MINAT INVESTASI MAHASISWA Khafabi, Ian Rafi; Widiawati, Hestin Sri; Sugeng
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/39b7g691

Abstract

Penelitian ini menganalisis pengaruh pengetahuan investasi, modal investasi, dan persepsi risiko terhadap minat investasi mahasiswa di pasar modal, dengan studi kasus pada mahasiswa angkatan 2021 Fakultas Ekonomi dan Bisnis Universitas Nusantara PGRI Kediri. Pendekatan kuantitatif dengan desain kausal digunakan, dan data dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden. Analisis data meliputi uji asumsi klasik, regresi linier berganda, dan pengujian hipotesis menggunakan IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan investasi, modal investasi, dan persepsi risiko berpengaruh signifikan dan positif terhadap minat investasi. Persepsi risiko memiliki pengaruh terbesar (β = 0,585), diikuti modal investasi (β = 0,228) dan pengetahuan investasi (β = 0,218). Koefisien determinasi (R²) sebesar 0,948 menunjukkan bahwa ketiga variabel ini menjelaskan 94,8% variasi minat investasi. Temuan ini menekankan pentingnya pemahaman terhadap faktor-faktor tersebut untuk meningkatkan partisipasi mahasiswa di pasar modal.
Pengaruh Tax Planning, Struktur Modal, Keputusan Investasi, dan Profitabilitas terhadap Nilai Perusahaan Debyla Ayu Wardana; Hestin Sri Widiawati; Mar’atus Solikah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.3017

Abstract

This research is based on the importance of company value as an indicator of success, competitiveness, and future growth potential. Company value is measured using the Price to Book Value (PBV) ratio, which reflects the comparison between market value and book value of equity. The independent variables in this study include tax planning, capital structure, investment decisions, and profitability. Tax planning is measured by the Tax Retention Rate (TRR), capital structure is measured by the Debt to Equity Ratio (DER), investment decisions are measured by the Price Earning Ratio (PER), and profitability is measured by Return on Equity (ROE). This study aims to analyze the partial and simultaneous effects of these four variables on company value in the financial services sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research approach used is quantitative with multiple linear regression analysis methods. The study population consisted of 105 financial services companies listed on the IDX, and through purposive sampling techniques, 11 companies were obtained as samples. The data used are secondary data sourced from annual financial reports, and processed using SPSS software version 27. The results of the study indicate that partially, tax planning does not have a significant effect on firm value, which indicates that tax efficiency efforts are not always directly reflected in an increase in the company's market value. In contrast, capital structure, investment decisions, and profitability are proven to have a significant effect on firm value, which indicates that funding policies, investment strategies, and financial performance have an important role in increasing investor confidence. Simultaneously, the four independent variables have a significant effect on firm value. These findings contribute to the development of financial management theory, particularly in the context of the financial services sector in Indonesia, and offer practical implications for company management and investors in formulating optimal strategies to maximize firm value.
Pengaruh Kepemilikan Manajerial, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2023 Nafis, Moh. Abi Adhurun; Widiawati, Hestin Sri; Linawati, Linawati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3695

Abstract

The Dividend Payout Ratio (DPR) changes in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023, which reflect shifts in dividend policy, are what spurred this study. Dividend policy is important since it helps to win over investors. Nonetheless, management frequently has to decide whether to pay dividends or keep profits for investments. Finding out how management ownership, profitability, leverage, and business size affect dividend policy in food and beverage companies listed on the Indonesia Stock Exchange is the aim of this study. This study is classified as a quantitative causality study. 50 food and beverage firms made up the sample, which was selected using a purposive sampling technique. The SPSS version 25 multiple linear regression software was used to examine these data. This study demonstrates that the dividend policy of companies in the food and beverage sector listed on the Indonesia Stock Exchange is influenced, in part, by management ownership, profitability, leverage, and company size. Conversely, the dividend policy of companies in the food and beverage sector listed on the Indonesia Stock Exchange is influenced by management ownership, profitability, leverage, and company size.
Evaluasi Pengaruh Antara Pendapatan Desa dan Belanja Desa di Kecamatan Purwoasri Tahun 2020-2024 Faris Aji Vagood Lucky; Hestin Sri Widiawati; Linawati Linawati
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5099

Abstract

This study aims to explore the impact of PADes, ADD, and DD on village expenditures in Purwoasri District from 2020 to 2024. A quantitative approach with a causal type was used in this research. Data were gathered from the Village Budget (APBDes) realization reports of ten selected villages, using the Probability Sampling technique. The analysis employed multiple linear regression, testing classical assumptions such as normality, multicollinearity, autocorrelation, and heteroscedasticity. The study's findings indicate that, individually, Village-Generated Revenue (PADes), Village Fund Allocation (ADD), and Village Funds (DD) significantly influence village expenditures. When considered together, these three independent variables also have a significant impact on village expenditures. These results highlight that PADes, ADD, and DD are crucial in determining the direction and magnitude of village expenditures. By effectively managing these resources, villages can better allocate funds and ensure the sustainability of financial management. The study concludes that these revenue sources play a vital role in shaping village financial planning, supporting development projects, and improving public services. It also suggests that the district government should continue enhancing its financial management practices to further optimize the use of these funds for village development.
BUSINESS INCUBATORS AS ENABLERS TO INNOVATION CAPABILITIES OF MSMEs: AN EMPIRICAL EVIDENCE FROM INDONESIA Faisol, Faisol; Nurdiwaty, Diah; Widiawati, Hestin Sri; Winarko, Sigit Puji
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 8, No 1 (2024): Special Edition in Collaboration with The 4th International Conference on Agricu
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v8i1.21956

Abstract

Business incubators are seen as crucial enablers of innovation, offering mentoring and other support to the budding entrepreneurs and enterprises. Numerous investments have been made by the Governments and other agencies to support the growth of business incubators, including those in the infrastructure, finance, human resources and communication technologies. Using cross-section data from 156 representatives of MSMES in the City of Kediri (East Java Province of Indonesia), this study examines how business incubator capability is perceived to affect the innovation performance of regional MSMEs. Data has been analyzed using Structural Equation Modeling - Partial Least Squares techniques. Service Capacity, Financial Strength and Incubation Capacity has been identified as three important characteristics of the business incubators to support the innovation capability of MSMEs. Additionally, this study found that communication infrastructure in business incubators plays a significant moderating role to influence the innovation performance of MSMEs being incubated. In order to assist the growth of domestic technology entrepreneurs and innovation performance, this study supports the idea that developing economies should prioritize free knowledge transfer platforms through the over business incubators.
The Influence of Foreign Ownership, Company Size, Profitability, and Sales Growth on Transfer pricing (Study on Manufacturing Companies on the IDX 2021-2024) Putri, Lendy Syahira Lismawati; Widiawati, Hestin Sri; Winarko, Sigit Puji
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.527

Abstract

This research is motivated by the development of globalization and the increasing of foreign direct investment in Indonesia, which encourages multinational companies to implement more complex cross-entity business strategies. The strategy used is transfer pricing, which is the pricing of transactions of goods, services, or intangible assets between entities within a corporate group. Transfer pricing is used to support operational efficiency, evaluation of business unit performance, and allocation of costs and revenues. This study aims to analyze the influence of foreign ownership, company size, profitability, and sales growth on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period 2021–2024. This study employs a quantitative approach using multiple linear regression analysis techniques analyzed with SPSS 30 software. The data used is secondary data obtained from the company's annual financial reports. The sampling technique used is purposive sampling, resulting in 52 company data as samples. The research results indicate that partially, company size, profitability, and sales growth have a significant effect on transfer pricing, while foreign ownership does not show a significant effect. Simultaneously, foreign ownership, company size, profitability, and sales growth significantly affect transfer pricing. The findings of this study indicate that companies with large scale, high profitability, and continuously growing sales tend to be more active in implementing transfer pricing strategies for managing financial performance among entities within the group.  
Analisis Sistem Akuntansi Penggajian Pada Karyawan Dalam Menunjang Pengendalian Internal Azharul M, Muh Rizal; Linawati; widiawati, Hestin sri
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.218

Abstract

Tingginya gaji karyawan dan upah harus diselaraskan dengan tingkat kemampuan pengalaman dan tingkat pendidikan karyawan yang bersangkutan dan kesesuaian dengan peraturan pemerintah. Informasi mengenai gaji dan upah yang disajikan dalam sebuah laporan keuangan sangat dibutuhkan oleh berbagai pihak internal terutama bagian penggajian UMKM Ekspor Herbavera Indonesia, namun sampai saat ini dalam penerapan sistem akuntansi pengajian belum sepenuhnya baik, karena dalam pemisah tugas dan tanggung jawab pada fungsi masih terdapat perangkapan tugas. Tujuan penelitian ini untuk menganalisis sistem akuntansi penggajian dan menganalisis struktur organisasi terkait sistem akutansi penggajian pada karyawan dalam menunjang pengendalian internal pada UMKM Ekspor Herbavera Indonesia. Metode studi melalui pendekatan kualitatif bersifat deskriptif dan dilakukan di UMKM Ekspor Herbavera. Hasil penelitian menunjukkan bahwa UMKM Ekspor Herbavera Indonesia kurang baik dalam penerapan sistem penggajian. Dimana masih terdapat struktur organisasi yang sesuai dengan kebutuhan perusahaan dan didukung oleh uraian tugas, fungsi dan tanggung jawab masing-masing ,Sepertihalnya tugas karyawan di bagian keuangan dan kasir yang sudah berjalan dengan baik, akan tetapi pembagian tugas tidak dapat berjalan dengan baik karena kurangnya sumber daya manusia (SDM) sehingga membuat bagian keuangan merangkap tugas bagian kasir.
Co-Authors Agustina, Leny Aldora Rahma Septia Amaliah Dewi, Riska Amandani, Yayang Erika Amin Tohari Andy Kurniawan Andy Kurniawan, Andy Aulia, Naya Azharul M, Muh Rizal Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Budhi Utami Bunga Fanani Deby Arsita Debyla Ayu Wardana Devanty, Pipit Ritma Diah Nurdiwaty Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Eriana Sri Rahayu Erika Aprilia Rahayu Ery Firdawati Faisol Faisol Faisol Faisol Faisol Faris Aji Vagood Lucky Ferdiana, Nikki Firnanda, Vira Erna Hania Tri Utami Hendriawan, Muhammad Hidayati, Devita Imildha Oktavia Irawati, Rika Jepri Jannah, Amalya Miftahul Khafabi, Ian Rafi Linawati Linawati Linawati Linawati Linawati Luqmayanti, Fadillah M., Bella Ratri Marzuki, Ahmad Ma'ruf Miftahul Huda Muh Rizal Azharul M Muyassaroh, Nur Arifatul Nadya Putri Wijaya Nafis, Moh. Abi Adhurun Naomi Nathania Wijaya Nikmatul Choiriyah Nova Diana Tantri Noverdiana, Rorelysia Putri Pranesti, Anasya Bimbi Puji Astuti Puji Astuti Puspita Ayu Nirmala Puspita, Erna Putri Wulan Guretno Putri, Elvika Nungki Chintia Putri, Fine Ferda Sella Putri, Lendy Syahira Lismawati RA. Jauza Hanun R.W.H Rahayu, Ajeng Nafa Dianty Rina Yuliana Rip'atin, Miftakul Ririn Fatmawati Rishma Adin Alfina Rivan Dea Nova Putra Romadhony, Rahmad Irfan Saputri, Vilda SB, Sigit Wisnu Setiani, Rina Lailatul Ayuk SIGIT PUJI WINARKO Sintya Gadis Sherly Soekowati, Iis Endang Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sugeng Sugeng Sugeng Suhardi Suhardi Tiara Risa Dwi Chandra Tika Ayu Agustin Wa Rosmina Wahyuni, Yayuk Wijayanti, Mella Wulandari Wulandari Wulandari, Riska Ulfa Yayang Dea Masuqa Zulaikah, Dewi