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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 Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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MEMOTRET PENERAPAN AKUNTANSI AKAD MUDHARABAH BERDASARKAN PSAK SYARIAH NOMOR 105 PADA KOPERASI SIMPAN PINJAM SYARIAH Diah Nurdiwaty; Hestin Sri Widiawati
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 11 No. 1 (2022): Volume 11 Nomor 01 (April 2022)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.663 KB) | DOI: 10.33795/jaeb.v11i1.150

Abstract

Aktivitas keuangan syariah di Indonesia semakin berkembang pesat, hal ini dibuktikan dengan banyaknya lembaga keuangan yang berbasis syariah. Dalam prakteknya masih banyak masyarakat yang belum memahami kesesuaian aturan yang digunakan dengan praktek yang diterapkan. Salah satu produk pembiayaan produktif yang terdapat pada lembaga keuangan syariah adalah mudharabah. PSAK yang digunakan adalah PSAK No. 105. Peneliti mengambil lokasi penelitian di KSPS BMT UGT Sidogiri cabang Jombang. Permasalahan dalam penelitian ini adalah bagaimana kesesuaian penerapan akad mudharabah di KSPS BMT UGT Sidogiri Cabang Jombang dengan PSAK 105. Adapun pendekatan kualitatif dengan metode deskriptif yang digunakan dalam penelitian ini. Data primer diperoleh dengan wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan penerapan akuntansi akad mudharabah pada tahun 2018 pada KSPS BMT UGT Sidogiri Cabang Jombang telah sesuai dengan SOP yang ada di KSPS BMT UGT Sidogiri. Untuk pengakuan, pengukuran, pengungkapan dan bagi hasil telah sesuai dengan PSAK No. 105 tetapi dalam penyajiannya masih belum ada kesesuaian.
THE ROLE OF FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN MODERATING THE FUNDS IN THE EDUCATION AND HEALTH SECTORS ON THE HUMAN DEVELOPMENT AND COMMUNITY WELFARE INDEX Naomi Nathania Wijaya; Faisol; Hestin Sri Widiawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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Abstract

This research is motivated by the fact that there is still an inequality in the level of Human Development and Community Welfare Index in Regencies/Cities in East Java. The Human Development and Community Welfare Index (HDWI) is one of the government's objectives for managing its regions. The purpose of this study is to analyze the ability of the Financial Performance of Local Governments to become a mediator for the allocation of funds in the education and health sectors to the HDWI. This study uses a quantitative method with panel data regression analysis through the Random Effect Model approach as the result of selecting the best model. The sample used in this study includes 38 regencies/cities located in East Java. The results obtained in this study are (1) the allocation of funds in the education sector directly affects the HDWI. (2) the allocation of funds in the health sector does not directly affect the HDWI. (3) The role of local government financial performance plays a significant role in moderating the influence of education funding on the HDWI, although it has a negative coefficient. Then, local government financial performance has not been able to moderate health funding in influencing the HDWI. (4) The Financial Performance of the Regional Government has not been able to moderated the Health Fund in influencing the HDWI.
ANALISIS HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING Nurdiwaty, Diah; Widiawati, Hestin Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22953

Abstract

Every company definitely wants its products to compete with other similar companies in the market. One of the determining factors is the selling price. Determining the selling price by calculating the cost of production using the right method will produce maximum profits. One method that can be used is cost plus pricing. The aim of this research is to analyze the calculation of the cost of production using the cost plus pricing method to determine the selling price. with a full costing approach at UD Mekar Jaya Kediri. The analysis used in this research is quantitative descriptive, where the calculations used by UD Mekar Jaya will be compared with the theory used in determining the selling price. The research uses data in the form of production cost reports for 2023. The conclusions of the research results are 1) UD Mekar Jaya Kediri in determining selling prices only uses estimates so that determining the cost of production is less precise and very simple 2) calculation of the cost of production is based on a full costing and price approach. selling based on the cost plus pricing method produces higher value 3) there is a difference in value because there are several cost elements that are not included including fuel costs, equipment maintenance costs, depreciation costs 4) the full costing method can be used as a cost control tool.
Analisis Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Pemoderasi Widiawati, Hestin Sri; Linawati, Linawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17543

Abstract

The purpose of the establishment of a company is none other than to get high profits, this can be achieved if the company can make high sales as well. For this reason, companies are required to be able to attract investors to invest their capital. Company value greatly influences the decision of prospective investors to invest their capital. The purpose of this study was to determine the effect of profitability and leverage on firm value with CSR as a moderating variable. The population of this research is companies registered in the Bursa Efek Indonesia (BEI) in 2015-2019. The research sample selection uses purposive sampling which is tested by using moderating regression analysis. Based on the results of testing the hypothesis in this study shows that the profitability proxied by ROA partially has a significant effect on firm value, with a significant value of t test of 0.031. Leverage proxied by DER partially has a significant effect on firm value, with a t test significance value of 0.012. CSR disclosure is not able to moderate the relationship between profitability and corporate value, with a significant value of t test of 0.082. CSR disclosure is able to moderate the relationship between leverage and firm value, with a t-test significance value of 0,000. And simultaneously Profitability, Leverage, CSR moderation on Profitability, and CSR moderation on Leverage have a significant effect on Company Value, with a significant value of f test of 0,000.
Pengaruh Pengetahuan Kewirausahaan, Motivasi Berwirausaha, E-Commerce, dan Lingkungan Keluarga Terhadap Minat Berwirausaha Pada Mahasiswa Prodi Akuntansi Universitas Nusantara Pgri Kediri Firnanda, Vira Erna; Widiawati, Hestin Sri; Kurniawan, Andy
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2553

Abstract

An interest in entrepreneurship often comes to a person just like that. However, this interest can be influenced by several factors, both external and internal factors. The aim of this research is to determine the influence of entrepreneurial knowledge, entrepreneurial motivation, e-commerce, and family environment on students' interest in entrepreneurship. The research method used is quantitative with a comparative causal nature. The research population used in this research were students of the Nusantara University PGRI Kediri Accounting study program class 2018-2023 using the sampling method, namely using the Slovin formula. The sample size in this study was 122 respondents and was collected through a questionnaire. Data obtained Data was collected through questionnaires and includes primary and secondary data. Validity test, reliability test, classical assumption test, coefficient of determination test, and hypothesis test are used in data analysis. The results of this study show that entrepreneurial knowledge (X1) has a significant effect on interest in entrepreneurship, entrepreneurial motivation (X2) has a significant effect on interest in entrepreneurship, e-commerce (X3) has no effect on interest in entrepreneurship, and family environment (X4) has a significant effect on interest in entrepreneurship. Based on the results of the analysis and conclusions, the suggestions that the author can convey are as follows: for future researchers, this can be used as a guide to determine the influence of interest in entrepreneurship and try to use other variables besides the variables used in this research, especially variables that are similar to e-commerce variables.
Pelatihan Model Business Canvas dan Pembuatan Konten Kreatif Untuk Menumbuhkan Jiwa Kewirausahaan Siswa SMK PGRI 3 Kediri Winarko, Sigit Puji; Faisol, Faisol; Widiawati, Hestin Sri; Nurdiwaty, Diah; Linawati, Linawati; Zaman, Badrus; Romadhony, Rahmad Irfan; Bagaskara, Ardha Dewa
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i4.1271

Abstract

Kewirausahaan di kalangan siswa Sekolah Menengah Kejuruan (SMK) menjadi sangat penting. Kegiatan pengabdian masyarakat yang dilaksanakan di SMK PGRI 3 Kediri bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam kewirausahaan melalui pelatihan model Business Canvas dan pembuatan konten kreatif. Meskipun banyak siswa memiliki potensi kreatif, observasi menunjukkan bahwa mereka sering kesulitan dalam mengonversi ide-ide tersebut menjadi rencana bisnis yang konkret. Pelatihan yang dilakukan memberikan siswa pengetahuan teoritis dan keterampilan praktis yang diperlukan untuk merancang dan mengelola bisnis. Siswa diajarkan cara menggunakan alat pemasaran digital dan aplikasi desain konten yang relevan, sehingga mereka dapat menciptakan materi promosi yang menarik. Hasil kegiatan menunjukkan antusiasme tinggi siswa dalam mendesain konten promosi dan memanfaatkan platform media sosial untuk menjangkau konsumen potensial. Dengan dukungan mentor dan bimbingan yang tepat, siswa berhasil mengatasi berbagai kendala yang ada dan meningkatkan kepercayaan diri mereka untuk memulai usaha. Namun, tantangan tetap ada, seperti kurangnya pemahaman mendalam tentang konsep kewirausahaan dan akses terhadap teknologi yang diperlukan. Oleh karena itu, disarankan untuk melanjutkan program pelatihan dengan variasi materi yang lebih luas, meningkatkan pendampingan berkelanjutan, serta mendorong kolaborasi dengan komunitas dan pengusaha lokal. Dengan langkah-langkah ini, diharapkan siswa SMK PGRI 3 Kediri dapat lebih siap menghadapi tantangan di dunia usaha dan mengembangkan jiwa kewirausahaan yang kuat. Kegiatan ini didukung oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) UNP Kediri dan mitra abdimas SMK PGRI 3 Mojoroto Kediri.
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

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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
Co-Authors Agustin, Tika Ayu Ajeng Nafa Dianty Rahayu Amin Tohari Anasya Bimbi Pranesti Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Ayu Nur Fetriyani Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Deby Arsita Debyla Ayu Wardana Dewi Zulaikah Diah Nurdiwaty Diah Nurdiwaty, Retno Ayu Muninggar Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Fadillah Luqmayanti Faisol Faisol Faisol Faisol Faisol 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 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 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