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All Journal Briliant: Jurnal Riset dan Konseptual 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) 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 Jurnal Mahasiswa Manajemen dan Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Hidayati, Devita; Astuti, Puji; Widiawati, Hestin Sri
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2559

Abstract

Company profitability is an indicator that is often used by the public, especially investors, to measure company performance achievements. One factor that can influence profitability is efficiency in managing current assets such as cash, receivables and inventory. This efficiency can be measured through cash turnover ratios, receivable turnover and inventory turnover. This research aims to analyze the influence of cash turnover, receivables turnover and inventory turnover on the profitability of food and beverage sub-sector companies listed on the IDX for the 2021 - 2023 period, totaling 95 companies. The sampling technique used was purposive sampling and a sample of 21 food and beverage sub-sector companies was obtained as samples for data collection which was then analyzed using the classic assumption test, multiple linear regression analysis, t test, F test and determination test. The results of the analysis show that cash turnover, accounts receivable turnover and inventory turnover have a significant effect on company profitability. Based on the results of the research, it is hoped that it can be used as consideration for companies to pay attention to the current asset ratio in order to increase productivity and become reference material for future researchers in taking up similar research topics.
BUDIDAYA TANAMAN HIDROPONIK UNTUK MENINGKATKAN EKONOMI KELUARGA Nurdiwaty, Diah; Widiawati, Hestin Sri; Linawati, Linawati; Zaman, Badrus; Firdawati, Ery
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/myajvj88

Abstract

Hidroponik adalah cara bertanam tanpa bermedia tanah, dengan bermedia larutan mineral bernutrisi yang mengandung unsur hara sebagai media pengganti tanah. Hidroponik dapat memanfaatkan lahan sempit seperti halaman depan dan atau samping rumah. Masyarakat di Kelurahan Gayam, Kecamatan Mojoroto Kota Kediri, masih belum banyak mengetahui mengenai pemanfaatan keterbatasan lahan secara optimal, misalnya untuk berhidroponik. Kegiatan pengabdian masyarakat ini bertujuan memberikan penyuluhan dan pendampingan kepada masyarakat mengenai pemanfaatan lahan dengan penanaman secara hidroponik, yang dapat meningkatkan ekonomi keluarga. Kegiatan dilakukan dalam bentuk penyuluhan dan pendampingan bertanam hidroponik. Hasil kegiatan pengabdian yaitu masyarakat RT 01/RW 05 Kelurahan Gayam, Kecamatan Mojoroto Kota Kediri telah mengetahui, memahami, dan dapat berpraktik langsung bertanam hidroponik. Kegiatan pengabdian masyarakat berjalan lancar dan berhasil. Abstract Hydroponics is a method of planting without soil media, using nutrient mineral solutions containing nutrients as a soil subtitute media. Hydroponics can take advantage of narrow land such as the front yard and or side of the house. The people in Gayam village, Mojoroto District, Kediri City, still don’t know much about optimal utilization of limited land, for example for hydroponics. This community service activity aims to provide counseling and assistance to the community regarding land use with hydroponic planting, which can improve the family economy. Activities carried out in the forms of counseling and assistance with hydroponic farming. The results of the community service activities are that the people of RT 01/RW 05 Gayam village, Mojoroto District, Kediri City know, understand, and can directly practice hydroponic farming. Community service activities run smoothly and successfully.
Analisis Sistem Akuntansi Penggajian Pada Karyawan Dalam Menunjang Pengendalian Internal Muh Rizal Azharul M; Linawati; Hestin sri widiawati
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

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.
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, Profitabilitas, Leverage, dan Total Arus Kas terhadap Financial Distress pada Perusahaan di JII Periode 2021-2024 Agustin, Tika Ayu; Widiawati, Hestin Sri; Faisol, Faisol
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.969

Abstract

distress pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2021–2024. Latar belakang penelitian didasari fenomena penurunan kinerja keuangan, di mana 33,33% perusahaan JII menunjukkan indikasi financial distress seperti Altman Z-Score <1,8, penurunan arus kas operasional, dan kerugian bersih. Penelitian ini menggunakan pendekatan kuantitatif dengan purposive sampling, menghasilkan 52 data perusahaan. Data sekunder berupa laporan tahunan diakses dari Bursa Efek Indonesia dan dianalisis menggunakan regresi data panel dengan STATA 14. Hasil penelitian menunjukkan secara parsial, profitabilitas dan leverage berpengaruh signifikan terhadap financial distress, sedangkan likuiditas dan total arus kas tidak berpengaruh signifikan. Secara simultan, keempat variabel independen berpengaruh signifikan. Temuan ini menegaskan bahwa kemampuan perusahaan menghasilkan laba dan struktur pembiayaan memiliki peran lebih dominan dalam menentukan potensi financial distress dibandingkan ketersediaan aset lancar maupun arus kas operasional.   This study analyzes the financial factors influencing financial distress in companies listed on the Jakarta Islamic Index (JII) during the 2021–2024 period. The research is motivated by the declining financial performance, where 33.33% of JII companies exhibit signs of financial distress, such as Altman Z-Score <1.8, declining operating cash flows, and net losses. A quantitative approach was employed using purposive sampling, resulting in 52 company data observations. Secondary data were obtained from annual reports accessed via the Indonesia Stock Exchange and analyzed using panel data regression with STATA 14. The results reveal that, partially, profitability and leverage have a significant effect on financial distress, while liquidity and total cash flows show no significant impact. Simultaneously, all independent variables significantly influence financial distress. These findings highlight that a company’s ability to generate profits and its financing structure play a more dominant role in determining the likelihood of financial distress compared to the availability of current assets or operating cash flows.  
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.
Co-Authors Agustin, Tika Ayu Agustina, Leny 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 Deby Arsita Debyla Ayu Wardana Devanty, Pipit Ritma Diah Nurdiwaty Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Faisol Faisol Faisol Faisol Faisol Faris Aji Vagood Lucky Ferdiana, Nikki Firdawati, Ery Firnanda, Vira Erna Hendriawan, Muhammad Hidayati, Devita 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 Nafis, Moh. Abi Adhurun Naomi Nathania Wijaya Pranesti, Anasya Bimbi Puji Astuti Puji Astuti Puspita, Erna Putra, Rivan Dea Nova Putri, Elvika Nungki Chintia Putri, Fine Ferda Sella Putri, Lendy Syahira Lismawati R.W.H, RA. Jauza Hanun Rahayu, Ajeng Nafa Dianty Rina Yuliana Rip'atin, Miftakul Romadhony, Rahmad Irfan Saputri, Vilda SB, Sigit Wisnu Setiani, Rina Lailatul Ayuk SIGIT PUJI WINARKO Soekowati, Iis Endang Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sugeng Sugeng Sugeng Suhardi Suhardi Tengku Riza Zarzani N Wahyuni, Yayuk Wijayanti, Mella Wulandari Wulandari Wulandari, Riska Ulfa Yayang Dea Masuqa Zulaikah, Dewi