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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 Financial Distress, Leverage, Dan Ukuran Perusahaan terhadap Konservatisme Akuntansi Soekowati, Iis Endang; Widiawati, Hestin Sri; Winarko, Sigit Puji
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 bagaimana pengaruh financial distress, leverage, dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang trdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Teknik pengambilan sampel penelitian menggunakan teknik purposive sampling dan diperoleh sebanyak 51 perusahaan yang sesuai dengan kriteria. Teknik analisis data menggunakan metode analisis regresi linier berganda dengan alat bantu analisis SPSS Versi 24. Hasil pengujian ini meliputi: (1) financial distress tidak memiliki pengaruh signifikan terhadap konservatisme akuntansi. (2) leverage memiliki pengaruh yang signifikan terhadap konservatisme akuntansi. (3) ukuran perusahaan tidak memiliki pengaruh signifikan terhadap konservatisme akuntansi. (4) financial distress, leverage, dan ukuran perusahaan secara simultan tidak memiliki pengaruh yang signifikan terhadap konservatisme akuntansi.
Penerapan Akuntansi Pada Pelaku UMKM Desa Jambu Kecamatan Kayen Kidul Kabupaten Kediri Muyassaroh, Nur Arifatul; 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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The purpose of the study was to determine and analyze the educational background, business scale, and age of the business on the application of accounting in MSMEs in Jambu Village because many MSME actors have difficulty applying accounting to their businesses. This study used a quantitative approach with 30 research subjects. The data collection techniques used were questionnaires and documentation. The data analysis technique used in the research is the multiple linear regression analysis method. The results of this study indicate that educational background and age of business partially affect the application of accounting, while the scale of business partially does not affect the application of accounting. And simultaneously educational background, business scale, and business age have a significant effect on the application of accounting. This research is in line with (Hariri, 2020) which states that educational background, business scale, and business age affect the application of accounting. While research conducted by (Purwaningsih, 2018) which states that educational background has no effect on the application of accounting Keywords: accounting application, education background, business scale, business age
EFEKTIFITAS KEBIJAKAN KREDIT DALAM UPAYA MENINGKATKAN PROFITABILITAS PADA KOPWAN PKC TOSAREN TAHUN 2017-2020 Aulia, Naya; 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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Kopwan PKC Tosaren merupakan lembaga yang menyediakan layanan kepada masyarakat seperti menghimpun dan menyalurkan dana kredit. Berdasarkan data yang diperoleh dari Kopwan PKC Tosaren pada tahun 2017-2020 mengalami tingkat efektifitas kebijakan kredit yang dalam upaya meningkatkan profitabilitasnya bernilai efektif sesuai dengan kriteria yang berlaku sebesar 75% < LDR ≤ 85%. Tujuan dari penelitian ini adalah untuk mengetahui tingkat efektifitas kebijakan kredit dalam upaya meningkatkan profitabilitas pada Kopwan PKC Tosaren tahun 2017-2020. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode deskriptif yang dapat menunjukkan bahwa efektifitas kebijakan kredit yang telah diterapkan oleh Kopwan PKC Tosaren dari tahun 2017 sampai dengan 2020 dikatakan efektif karena telah sesuai dengan kriteria Peraturan Bank Indonesia Nomor 6/10/PBI/2004. Kopwan PKC Tosaren dalam kurun waktu 4 tahun dari tahun 2017-2020 untuk tingkat efektifitas kebijakan kredit ataupun rasio profitabilitas dengan ROA dan ROE Selain itu tingkat profitabilitas yang digunakan dalam penelitian ini berupa ROA dan ROE yang juga menunjukkan nilai efektif sesuai kriteria pada peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN LOGAM DAN SEJENISNYA Agustina, Leny; Solikah, Mar’atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The purpose of this study was to examine the effect of receivables turnover, liquidity, solvency, and firm size on the financial performance of the metal business and related products listed on the IDX, either separately or simultaneously. This study uses a quantitative methodology and multiple linear regression analysis with SPSS version 23. Based on the results of the study, accounts receivable turnover, solvency, and firm size partially have no effect on the company's financial performance, while liquidity partially has a significant effect. Furthermore, accounts receivable turnover, liquidity, solvency, and firm size all have an impact on financial performance at the same time. This research is focused on the metals sub-sector and related sub-sectors and uses the latest data for 2018 to 2021.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Pranesti, Anasya Bimbi; Widiawati, Hestin Sri; Solikah, Mar'atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
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This study aims to analyze the factors that influence the Completeness of Disclosures in the Annual Report based on the characteristics of the company. The research methodology approach uses a quantitative approach with associative research techniques. The population in this study took manufacturing companies listed on the IDX with a research sample of 52 companies in 2019-2020. Hypothesis testing in this study used logistic regression test statistics. The results of the analysis conclude that the variables of Firm Size and Solvency Ratio have a positive effect on the level of completeness of Disclosures in the Annual Report. While the variables of Liquidity Ratio, Profitability Ratio, and Company Status have no effect on the level of completeness of Disclosures in the Annual Report in manufacturing companies.
ANALISIS BIAYA PRODUKSI BERDASARKAN JOB ORDER DAN PROCESS COST METHOD DALAM PENENTUAN HARGA JUAL Hendriawan, Muhammad; Widiawati, Hestin Sri; Tohari, Amin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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This study aims to determine the analysis of production costs with the job order cost method and the analysis of production costs with the process cost method on determining the selling price of products in UD. Kerja Bersama Research.ini.using a descriptive approach and quantitative research. The data used are primary and secondary data. The data collection procedure is observation, documentation and direct interview to the object of study. The results of this study are that, within the UD. Kerja Bersama production costs and selling prices of products based on the job order cost method are higher than the process cost method. Because there is a difference in each element of costs incurred in the two methods so that it will affect the determination of the selling price of the product. The conclusion of this study shows that the process cost method has a lower cost value than the job order cost method, based on the difference in costs incurred by the job order is higher than the cost method.
PENGARUH AKUNTABILITAS, KOMITMEN PERANGKAT DESA DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN BESUKI Saputri, Vilda; Tohari, Amin; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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This study aims to determine the accountability, commitment of village officials and community participation partially or simultaneously influence the management of village funds. The population used in this study were all villages in Besuki District, which amounted to 10 villages. The sample used in this study amounted to 73 respondents. Collecting data in this study using purposive sampling. And the research method used is associative quantitative methods, namely testing validity, reliability, classical assumptions, multiple linear regression analysis, hypotheses and coefficients of determination with the SPSS 23 program. village and community participation in the management of village funds. However, both accountability, commitment from village officials and community participation have a simultaneous effect on the management of village funds. So it is hoped that the village government in managing village funds must be carried out properly in order to realize the principle of good government in its implementation.
POTRET IMAGES SYARIAH, TINGKAT BAGI HASIL DAN JENIS TABUNGAN SYARIAH TERHADAP BESARNYA TABUNGAN PADA BANK SYARIAH DI KOTAKEDIRI Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Tujuan penelitian ini adalah untuk mengetahui pengaruh images syariah, tingkat bagi hasil dan jenis tabungan syariah secara parsial terhadap besarnya tabungan pada Bank Syariah, serta untuk mengetahui pengaruh images syariah, tingkat bagihasil dan jenis tabungan syariag secara simultan terhadap besarnya tabungan pada bank syariah. Variabel bebas dalam penelitian ini adalah images syariah, tingkat bagi hasil dan jenis tabungan, sedangkan variabel terikatnya besarnya tabungan pada bank syariah. Jenis penelitian ini adalah diskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah adalah data primer dan data sekunder. Teknik pengumpulan data dengan menggunakan penelusuran literatur, kuesioner dan dokumentasi.
PENGARUH KEMUDAHAN, KEPERCAYAAN, DAN RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) PERBANKAN SYARIAH PADA MASYARAKAT DI KABUPATEN KEDIRI Luqmayanti, Fadillah; Solikah, Mar’atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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This study aims to determine the effect of convenience, trust, and risk on the interest in transacting using Islamic banking fintech among people in Kediri Regency. The research method is causal associative quantitative. This research was conducted by distributing questionnaires via Google form to respondents. Meanwhile, in this study, the data sources used were primary data and secondary data. The data collection technique carried out by the author in this study is by using the questionnaire method (questionnaire) with the google form method. Data analysis techniques use the classic assumption test, multiple linear regression and hypothesis testing. The results of this study are (1) Ease has a positive and significant influence on the intention to transact using Islamic banking fintech (2) Trust has a positive and significant influence on the intention to transact using Islamic banking fintech (3) Risk has a positive and significant influence on the intention to transact using fintech Islamic banking (4) convenience, trust, and risk have a positive and significant effect on the interest in transactions using Islamic banking fintech. Many studies examine the factors that influence fintech, but it is still rare to find those that examine the factors that influence Islamic fintech and it is still very rare to examine the influence of convenience, trust, and risk on the interest in transacting using Islamic banking fintech in people in Kediri Regency.
IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DI DINAS LINGKUNGAN HIDUP KABUPATEN KEDIRI Amandani, Yayang Erika; Solikah, Mar'atus; Widiawati, Hestin Sri
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Implementation of a non-cash transaction system is the government's effort to prevent corruption and misappropriation of funds. This is done in order to increase transparency in financial management at each agency in the region. This study aims to determine the process, advantages, and constraints of implementing a non-cash transaction system in financial management in the Kediri District Environmental Office. The approach taken is using a qualitative approach with a descriptive research type. Data was obtained from primary data and secondary data. In data collection procedures, this study used interview, observation, and documentation techniques. The validity of the findings uses source triangulation which aims to test the credibility of the data by checking data obtained from various sources. The conclusion of this study proves that the implementation of the system is still not in accordance with the theory and gradually towards a non-cash transaction system, while the implementation of a non-cash transaction system in regional expenditure is in accordance with the theory. The implementation of the non-cash transaction system at the Kediri Regency Environmental Service can be said to be quite good.
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