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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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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

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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.
ANALISIS MANAJEMEN KREDIT DALAM UPAYA MEMINIMALKAN KREDIT BERMASALAH PADA PT. BPR JWALITA TRENGGALEK Wahyuni, Yayuk; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2018): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2018
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini dilatar belakangi bahwa kredit bermasalah memiliki resiko tinggi bagi kelangsungan hidup perbankan jika tidak dikelola dengan baik. Untuk menghindari kredit bermasalah diperlukan suatu pengelolaan atau manajemen kredit dalam menjalankan aktivitas pemberian kreditnya, dengan adanya analisis manajemen kredit sesuai dengan ketentuan yang berlaku pada PT. BPR Jwalita Trenggalek akan dapat meminimalkan terjadinya kredit bermasalah. Fokus penelitian ini adalah (1) Bagaimana manajemen kredit yang dilakukan dalam upaya meminimalkan kredit bermasalah? (2) Faktor-faktor apa saja yang menyebabkan terjadinya kredit bermasalah? (3) Bagaimana penanganan kredit bermasalah?. Penelitian ini termasuk penelitian deskriptif dengan pendekatan kualitatif. Metode pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi catatan penting yang mendukung dalam pengolahan data mengenai manajemen kredit. Hasil penelitian ini dapat disimpulkan bahwa (1) PT. BPR Jwalita telah menjalankan manajemen kredit mulai dari perencanaan, pengorganisasian, pelaksanaan dan pengawasan, (2) Faktor-faktor yang menyebabkan kredit bermasalah adalah disebabkan oleh kesalahan debitur yaitu kegagalan usaha debitur, masalah keluarga, dan masalah yang tidak terduga, (3) Penanganan kredit bermasalah dilakukan dengan memperhatikan i’tikad baik nasabah serta dilakukan dengan Rescheduling, Reconditioning, kebijakan kombinasi dan eksekusi jaminan.
PENGARUH SKALA KAP, SKALA PERUSAHAAN, PROFITABILITAS TERHADAP MANAJEMEN LABA Amaliah Dewi, Riska; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP, ukuran perusahaan, dan pertumbuhan perusahaan terhadap manajemen laba yang berfokus pada perusahaan consumer good industry yang terdaftar di Bursa Efek Indonesia Periode 2017-2020. Hipotesis diuji dengan menggunakan metode analisis linier berganda dengan menggunakan aplikasi SPSS versi 25. Pendekatan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan pencarian sampel menggunakan metode purposive sampling. Hasil dari penelitian ini adalah ukuran KAP berpengaruh terhadap manajemen laba pada perusahaan, sedangkan ukuran perusahaan dan pertumbuhan perusahaan tidak berpengaruh terhadap manajemen laba dengan fokus penelitian pada perusahaan consumer good industry yang terdaftar di Bursa Efek Indonesia periode 2017-2020.
PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA PENGELOLAAN KEUANGAN DPRKPP KABUPATEN NGANJUK Rip'atin, Miftakul; Solikah, Mar'atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tujuan penelitian ini untuk mengetahui apakah penerapan sistem informasi manajemen daerah (SIMDA) untuk pengelolaan keuangan pada Dinas Perumahan Rakyat Kawasan Permukiman dan Pertanahan Kabupaten Nganjuk telah dijalankan secara akurat, tepat waktu dan relevan. Metode yang digunakan kualitatif dengan jenis deskriptif. Pengumpulan data berupa dokumentasi, observasi dan wawancara. Keabsahan temuan menggunakan Triangulasi sumber data dan teknik untuk melakukan pengecekan data yang valid. Hasil penelitian menunjukanan bahwa efektivitas penerapan sistem informasi manajemen daerah (SIMDA) untuk pengelolaan keuangan pada DPRKPP Kabupaten Nganjuk sudah efektif. Terbukti dalam temuan yang didapatkan berdasarkan indikator akurat, tepat waktu dan relevan. Penelitian ini sejalan dengan ermawati (2018) hasil penelitiannya sudah efektif dilihat dari pegawai memahami simda keuangan dan faktor pendukung pelaksanaan simda.
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