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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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Akuntansi Syariah Untuk Pembiayaan Murabahah, Mudharabah Serta Kesesuaian Dengan PSAK Syariah No 102 Dan 105 Pada KSPPS BMT NU Jombang Nurdiwaty, Diah; Widiawati, Hestin Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.75 KB) | DOI: 10.29407/jae.v3i2.12497

Abstract

This research is motivated by the financing of Murabahah and Mudharabah being the dominant products chosen by customers in the development of micro business, and the implementation of Murabahah and Mudharabah financing is not yet in accordance with Sharia PSAK No. 102 and 105. The researcher will see how the suitability of Murabahah financing treatment, Mudharabah in KSPPS BMT NU Jombang with financial accounting standards (PSAK) No.102 and 105. This study uses a qualitative method descriptive approach. In collecting research data using primary data in the form of interviews and observations, secondary data in the form of documentation presented by KSPPS BMT NU Jombang. Data collection techniques in this study use library research (library reserch), field research (field research). The analysis technique used in this study was to adjust the practice of KSPPS BMT NU with PSAK, then the results obtained from the analysis sought the cause. The conclusion of this study shows the application of Islamic accounting in the financing of Murabahah and Mudharabah in KSPSS BMT NU Jombang in accordance with the SOP in KSPPS BMT NU Jombang. Whereas the suitability of the treatment of Islamic accounting financing for Murabahah financing, Mudharabah against PSAK No. 102 and 105 are not yet appropriate. Incompatibility with the recognition and measurement of assets and advances for Murabahah financing.
Optimalisasi Peran Dan Pengelolaan Bank Sampah Untuk Meningkatkan Perekonomian Keluarga Linawati, Linawati; Widiawati, Hestin Sri; Astuti, Puji; Kurniawan, Andy; Suhardi, Suhardi; Wisnu, Sigit
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.8 KB) | DOI: 10.29407/ja.v1i1.11726

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan optimalisasi pengelolaan bank sampah “Mulia” yang ada di RT. 01, Dusun Klodran, Desa Sidomulyo, Kec. Semen, Kab. Kediri. Dengan peningkatan pengelolaan bank sampah maka dapat meningkatkan pendapatan rumah tangga. Rumah tangga yang dimaksud adalah pengelola bank sampah serta masyarakat yang menjadi anggota bank sampah, yakni warga RT. 01, Dusun Klodran, Desa Sidomulyo, Kec. Semen, Kab. Kediri. Kegiatan pengabdian ini dilaksanakan selama 4 bulan, mulai bulan Juni sampai dengan Oktober 2017. Metode kegiatan pengabdian masyarakat ini menggunakan metode ceramah, diskusi, tanya jawab, dan kunjungan kerja. Metode caramah digunkana untuk menyampaikan materi mengenai bank sampah dan peran bank sampah bagi lingkungan sekitar. Diskusi dan tanya jawab digunakan untuk memberikan kesempatan pada warga sharing terkait bank sampah yang sudah ada, kendala yang dihadapi baik dari pengelolaan maupun antusiasme warga untuk menjadi anggota bank sampah. Kunjungan kerja digunakan untuk memberikan contoh nyata praktik bank sampah di tempat lain yang sudah berjalan dengan optimal. Kegiatan dilakukan melalui beberapa tahap, meliputi: (1) pengetahuan bank sampah, (2) sosialisasi pentingnya peran bank sampah bagi masyarakat; (3) penyuluhan cara pembukuan yang baik dalam pengelolaan bank sampah; (4) kunjungan ke bank sampah lain yang dapat sebagai contoh. Hasil pengabdian masyarakat ini dapat dikatakan berhasil. Hal ini dapat dilihat dengan antusiasme warga masyarakat yang hadir dalam setiap kegiatan yang dilakukan oleh tim. Para pengurus yang bersemangat untuk memajukan bank sampah “Mulia”.
The Influence of Financial Literacy, Development of Fintech and Payment Gateway on Financial Management Behavior for Faculty Economic and Business Students Jannah, Amalya Miftahul; Puspita, Erna; Widiawati, Hestin Sri
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/8mf1kc29

Abstract

Research aim : The research was conducted to examine the effect of financial literacy, development of fintech and payment gateways on financial management behavior of students at the Faculty of Economics and Business, Nusantara University PGRI Kediri. Design/Method/Approach : The approach in this study used Associative Quantitative and data collection was obtained by distributing questionnaires through by Google form. The population of this study were 1,887 students from the Faculty of Economics and Business at Nusantara PGRI Kediri University. The sample in this study was calculated based on the slovin formula to obtain a score of 331 students. The technique used was purposive sampling with the criteria being FEB students at Nusantara PGRI Kediri University who used Fintech services. as well as Payment Gateways. Research Finding : Based on the research conducted, it was found that the financial literacy variable (X1) has a positive and significant influence on student financial management behavior (Y). The fintech development variable (X2) has a positive and significant influence on student financial management behavior (Y). The Payment Gateway variable (X3) has a positive and significant influence on student financial management behavior (Y). Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -
The Influence of Financial Accounting Learning, Fintech Payment and Lifestyle on Financial Behavior of Accounting Students Setiani, Rina Lailatul Ayuk; Widiawati, Hestin Sri; Linawati, Linawati
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/tp3b5765

Abstract

Research Objective: This research aims to determine the influence of learning financial accounting, fintech payment and lifestyle on student financial behavior. Research Method: In this research using associative quantitative methods. The population used in this research  amounted to 174 active students of the Accounting Study Program at Nusantara PGRI Kediri University. The sampling technique in this study used a non-probability method in the form of a purposive sampling technique. The samples obtained were 121 respondents. In this research, data analysis techniques were used using the Statistical Package for Science (SPSS) version 21 software. Research Finding: The results of this research stated that learning financial accounting, fintech payment and lifestyle has a positive and significant effect on financial behavior of accounting student. It is hoped that this research will enable students to manage finances well.
The Influence of Accounting Learning, Fintech Knowledge and Fintech Efficiency on the Interest in Using Gopay for Accounting Study Program Students at UNP Kediri Irawati, Rika Jepri; Widiawati, Hestin Sri; Faisol, Faisol
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/zxz2mn02

Abstract

Research Objective: The purpose of this research is to ascertain whether accounting program students at Nusantara PGRI Kediri University will be interested in using Gopay if they have knowledge of financial accounting, fintech knowledge, and ease of use. Research Method: The SPSS version 21 application is used for data processing, and the following research uses a quantitative approach. The population in this research is students of the accounting study program at Nusantara PGRI Kediri University who are familiar with the Gopay digital application. This research uses non-probability sampling as its sampling strategy. 121 people were sampled for this study. The data in the following research were analyzed using multiple linear regression. Research Finding: This research analysis reveals that the interest of accounting program students at Nusantara PGRI Kediri University in using Gopay is positively and significantly influenced by financial accounting knowledge, fintech knowledge, and ease of use.
The Influence of Perceptions of Ease, Usability and Risk on the Interest in Using e-commerce- based Accounting Information Systems for Accounting Students at UNP Kediri Zulaikah, Dewi; Widiawati, Hestin Sri; Linawati, Linawati
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/6w5w8804

Abstract

Research Objective: The purpose of this study was to determine the effect of interest in using an e-commerce based accounting information system and to be able to analyze perceptions of convenience, usability, risk. Research Method: This research is a quantitative study with an associative approach. The sampling technique uses a purposive sampling technique in the form of a non-probability method. The population in this study were students at Nusantara University PGRI Kediri who had taken the Accounting Information Systems course in the 2019-2020 class. The sample obtained was 121 respondents. The research data used the SPSS (Software Statistical Package for Science) analysis technique version 21. Research Finding: The results of this study indicate that perceptions of convenience, usability and risk have a positive and significant impact on interest in using e-commerce based accounting.
Analysis of Sales and Cash Receipt Accounting Information Systems to Improve Internal Control at Foto Prima Kediri in 2023 Marzuki, Ahmad Ma'ruf; Zaman, Badrus; Widiawati, Hestin Sri
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/35whje21

Abstract

Research aim: The purpose of this study was to determine the implementation of the sales and cash receipts accounting information system on the internal control system at Foto Prima in 2023. Design/Method/Approach: This research uses descriptive qualitative methods. Research Finding: The results of this study are the implementation of the sales and cash receipts accounting information system at Foto Prima is still not good, it can be seen from the existence of concurrent functions, namely the cash function concurrently with the accounting function, and incomplete accounting documents and records. However, the implementation of the sales and cash receipts accounting information system in internal control at Foto Prima is good as seen from the sequentially numbered printed cash sales invoices, the cash balance from sales is deposited on the same day as the sales transaction and there is a surprise inspection from the business owner of the cash balance. Based on the results of the study, researchers recommend separating the cash function and accounting function to avoid duplication of functions and complete accounting documents or records in order to reduce and prevent manipulation of company data.
The Influence of Effectiveness and Efficiency of Use of Accounting Information Systems on Company Performance at CV. Prima Independent Wijayanti, Mella; Widiawati, Hestin Sri; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/a2d47e44

Abstract

Research aim: This research was conducted with the aim of determining the effect of the effectiveness and efficiency of using an accounting information system on company performance at CV Prima Mandiri as one of the companies that uses an accounting information system. Design/Method/Approach: The subjects in this research were CV Prima Mandiri employees as users of the accounting information system implemented in the company. This research uses a causal quantitative approach with analytical instruments in the form of multiple linear regression analysis and hypothesis testing using the t test, F test and determination test. Research Finding: The results of the research show that the effectiveness and efficiency variables in the use of accounting information systems have a significant effect, both partially and simultaneously, on company performance at CV Prima Mandiri.
The impact of ROE, NPM, DER, and EPS on the stock price of food and beverage subsector firms in 2020-2022 Wulandari, Riska Ulfa; Tohari, Amin; Widiawati, Hestin Sri
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/atgfmg36

Abstract

Research Objective: The overall objective of this study is to evaluate the link between four key indicators and stock prices: ROE, NPM, DER, and EPS. Methodology: This study employs a quantitative approach. Purposive sampling was employed to choose the sample, which resulted in 34 firms. Secondary sources are utilized to collect data using file and literature research methods. Multiple linear regression analysis is used in the study, which runs on SPSS version 25. Research Findings: The research results show that (1) ROE, NPM, DER, EPS all have a significant influence on stock prices; and (2) ROE, NPM, DER, and EPS simultaneously influence stock prices. Theoretical Contribution/Originality: This study is aimed to shed light on the relationship between ROE, NPM, DER, EPS, and stock prices among Indonesian enterprises listed on the Indonesian Stock Exchange (BEI). Practical/Policy Implications: It is believed that this research would provide a foundation for assessing the impact of ROE, NPM, DER, and EPS on stock prices. Research Limitations: One constraint of this study is that the data were obtained from the annual financial reports of food and beverage subsector manufacturing businesses listed on the IDX, which include information on ROE, NPM, DER, EPS, and stock prices.
ANALISIS REGRESI MODERATING PRICE TO BOOK VALUE PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2014-2018 BERDASARKAN PROFITABILITAS DAN LEVERAGE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI Ferdiana, Nikki; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

In a company, capital is important for the company's operating activities. For this reason, it is important for a company to attract investors to invest. The value of a company greatly influences the decision of potential investors to invest their capital. The purpose of this study was to analyze the effect of profitability and leverage on firm value with CSR as a moderating variable. In this research, firm value is proxied by Price to Book Value (PBV). In the population study selected were companies listed on the Jakarta Islamic Index (JII) in 2014-2018. The research sample was obtained using purposive sampling which was tested using Moderated Regression Analysis. Based on the results of hypothesis testing, it shows that partially Profitability (ROA) has a significant effect on Firm Value (PBV), with a significant t-test value of 0.031. Partially Leverage (DER) has a significant effect on Firm Value (PBV), with a significant t-test value of 0.012. CSR disclosure is not able to moderate the effect of Profitability on Firm Value (PBV), with a significant t-test value of 0.082. CSR disclosure is able to moderate the effect of Leverage on Firm Value (PBV), with a significant t-test value of 0.000. And simultaneously Profitability, Leverage, Profitability are moderated by CSR, and Leverage moderated by CSR has a significant effect on Firm Value (PBV), with a significant value of the f test of 0.000.
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 Ferdi Yusuf Habibi 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