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All Journal Briliant: Jurnal Riset dan Konseptual Agrisocionomics: Jurnal Sosial Ekonomi Pertanian EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Riset Akuntansi dan Keuangan eCo-Buss 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 Jurnal Pengabdian Kepada Masyarakat
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 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, 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 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.
Determinasi Opini Audit Going Concern pada Perusahaan Sektor Basic Materials yang Terdaftar di BEI Putra, Rivan Dea Nova; Linawati, Linawati; Widiawati, Hestin Sri
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2818

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya opini audit going concern, yang merepresentasikan penilaian auditor terhadap kemampuan entitas untuk menjaga kelangsungan operasionalnya dalam kurun waktu satu tahun sejak tanggal penyusunan laporan keuangan. Opini ini mencerminkan penilaian auditor terhadap kondisi keuangan serta prospek operasional perusahaan yang dapat mengindikasikan potensi risiko ketidakmampuan untuk beroperasi secara berkelanjutan. Hal ini turut mempengaruhi persepsi pemangku kepentingan dalam pengambilan keputusan ekonomi. Penelitian ini difokuskan pada perusahaan yang bergerak di sektor basic materials dan tercatat di Bursa Efek Indonesia periode 2021-2024. Sektor basic materials merupakan sektor strategis yang mendukung pertumbuhan industri dan pembangunan infrastruktur di Indonesia, namun menghadapi tantangan berupa fluktuasi harga komoditas global dan tekanan biaya produksi yang berdampak terhadap stabilitas keuangan perusahaan. Penelitian bertujuan untuk menguji pengaruh likuiditas, profitabilitas, opini audit tahun sebelumnya, dan financial distress terhadap opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif kausalitas dengan data sekunder berupa laporan keuangan tahunan yang telah diaudit. Sampel terdiri dari 77 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis dilakukan dengan regresi logistik biner menggunakan IBM SPSS versi 30. Hasil menunjukkan bahwa profitabilitas dan financial distress berpengaruh negatif, sedangkan opini audit sebelumnya berpengaruh positif. Likuiditas tidak berpengaruh terhadap opini audit going concern.
Peran Standar Akuntansi, Sistem Informasi, Pengendalian Internal, dan Kompetensi SDM dalam Kualitas Laporan Keuangan Pemerintah Daerah R.W.H, RA. Jauza Hanun; Widiawati, Hestin Sri; Kurniawan, Andy
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1011

Abstract

Penelitian ini bertujuan untuk menganalisis peran standar akuntansi keuangan, sistem informasi akuntansi, pengendalian internal, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada organisasi sektor publik. Penelitian dilakukan terhadap 49 pegawai yang terlibat dalam penyusunan laporan keuangan di Kabupaten Kediri. Metode analisis yang digunakan adalah regresi linier berganda dengan uji t untuk mengetahui signifikansi masing-masing variabel. Hasil penelitian menunjukkan bahwa hanya variabel kompetensi sumber daya manusia yang berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan standar akuntansi keuangan, sistem informasi akuntansi, dan pengendalian internal tidak menunjukkan pengaruh yang signifikan Implikasi penelitian ini menegaskan pentingnya peningkatan kompetensi sumber daya manusia melalui pelatihan teknis dan pemahaman mendalam terhadap praktik akuntansi publik agar kualitas laporan keuangan semakin andal dan transparan.   This study aims to analyze the role of financial accounting standards, accounting information systems, internal control, and human resource competence on the quality of financial statements in public sector organizations. The research was conducted on 49 employees involved in the preparation of financial statements in Kediri Regency. The analytical method used is multiple linear regression with a t-test to determine the significance of each variable. The results show that only the variable of human resource competence has a significant effect on the quality of financial statements, while financial accounting standards, accounting information systems, and internal control do not show significant effects. The implication of this study emphasizes the importance of improving human resource competence through technical training and a deep understanding of public accounting practices to enhance the reliability and transparency of financial statements.  
Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Free Cash Flow Terhadap Kinerja Keuangan: Studi pada Perusahaan Makanan dan Minuman Yuliana, Rina; Linawati, Linawati; Widiawati, Hestin Sri
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.2835

Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi kinerja keungan pada perusahaan makanan dan minuman setiap tahunnya. Industri makanan dan minuman ialah sektor penting serta terus bertumbuh di Indonesia, sehingga kinerjanya menjadi penilaian berharga bagi manajemen dan investor. Perusahaan harus menjaga kinerja keuangannya demi kelanjutan usaha dan kepercayaan investor. Dengan mempertimbangkan variabel yang mempengaruhi kinerja keuangan, dapat dilihat seberapa sehat kondisi perusahaan dan seberapa efisien pengelolaan sumber dayanya. Hal ini berguna untuk membuat keputusan baik oleh manajemen, investor, maupun stakeholders. Maka dari itu, maksud dari studi ini ialah guna mengetahui adakah hubungan antara likuiditas, solvabilitas, profitabilitas, dan free cash flow terhadap kinerja keuangan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2021-2024. Metode yang diterapakan dalam studi ini adalah kuantitatif kuasalitas. Sampel dalam penelitian melibatkan 44 perusahaan yang terpilih dengan metode purposive sampling. Metode analisis diimplementasikan melalui analisis regresi linier berganda menggunakan IMB SPSS versi 30. Temuan membuktikan bahwa likuiditas, solvabilitas, dan profitabilitas berpengaruh signifikan. Free cash flow tidak berpengaruh signifikan. Likuiditas, solvabilitas, profitabilitas, dan free cash flow secara simultan berpengaruh signifikan terhadap kinerja keuangan.
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.
Co-Authors Agustin, Tika Ayu Ajeng Nafa Dianty Rahayu Amin Tohari Anasya Bimbi Pranesti Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Ayu Nur Fetriyani Azharul M, Muh Rizal Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Deby Arsita Debyla Ayu Wardana Dewi Zulaikah Diah Nurdiwaty Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Fadillah Luqmayanti Faisol Faisol Faisol Faris Aji Vagood Lucky Fine Ferda Sella Putri Firdawati, Ery Firnanda, Vira Erna Hidayati, Devita Holyness Nurdin Singadimedja Iis Endang Soekowati Khafabi, Ian Rafi Leny Agustina Linawati Linawati Linawati Linawati Linawati Miftakul Rip'atin Muh Rizal Azharul M Muhammad Hendriawan Nafis, Moh. Abi Adhurun Naomi Nathania Wijaya Naya Aulia Nikki Ferdiana Nur Arifatul Muyassaroh Pipit Ritma Devanty Puji Astuti Puji Astuti Puji Astuti Putra, Rivan Dea Nova Putri, Elvika Nungki Chintia Putri, Lendy Syahira Lismawati R.W.H, RA. Jauza Hanun Rika Jepri Irawati Rina Lailatul Ayuk Setiani Rina Yuliana Riska Amaliah Dewi Riska Ulfa Wulandari Romadhony, Rahmad Irfan SIGIT PUJI WINARKO Sigit Wisnu Solikah, Mar atus Sugeng Sugeng Sugeng Suhardi Suhardi Tengku Riza Zarzani N Vilda Saputri Wulandari Wulandari Yayang Dea Masuqa Yayang Erika Amandani Yayuk Wahyuni