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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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Abstract

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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Abstract

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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Abstract

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.
PENGARUH PBB, PAJAK HOTEL, DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGANJUK 2020-2022 Wulandari, Wulandari; Widiawati, Hestin Sri; Sugeng, Sugeng
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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Abstract

The background of this research is that land and building tax revenue does not meet the set targets and the percentage of hotel and restaurant tax revenues will decrease in 2022, while Nganjuk district is one of the areas with the highest percentage of realized APBD spending, namely 71.67 percent (damarinfo.com). This can affect the State Revenue and Expenditure Budget (APBN), both the expenditure budget for the central and regional governments. Therefore the aim of this study was to determine the effect of land and building tax, hotel tax, and restaurant tax on local revenue either partially or simultaneously in Nganjuk Regency. This study uses a quantitative approach. This study uses the subject object and is analyzed using multiple linear regression with SPSS software for windows version 25. The results of the study found that: (1) Land and Building Tax has a significant effect on Regional Original Income. (2) Hotel Tax has no significant effect on Local Own Revenue. (3) Restaurant Tax has a significant effect on Regional Original Income. (4) Simultaneously, land and building taxes, hotel taxes, and restaurant taxes affect local revenue.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Devanty, Pipit Ritma; Widiawati, Hestin Sri; Faisol, Faisol
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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Abstract

This study aims to know the influence of profitability, liquidity, and capital intensity on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The method used in this research is quantitative causality and the sampling method uses purposive sampling. The sample in this study consisted of 14 companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The analysis technique used in this research is panel data regression using Stata software version 14. The results of this study indicate that profitability, liquidity, and capital intensity have no effect on tax aggressiveness. The difference between this research and previous studies is the time and data studied.
PENGARUH KINERJA PEMDES, KESADARAN MASYARAKAT DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PEMBAYARAN PBB KELURAHAN BANDAR KIDUL Rahayu, Ajeng Nafa Dianty; Zaman, Badrus; 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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Abstract

This research aims to determine the influence of Village Chief (PEMDES) performance, community awareness, and tax knowledge on compliance in making Property Tax (PBB) payments in Bandar Kidul Sub-district, Bandar Kidul District, Mojoroto Regency. The research method employed is quantitative causality. The data collection technique involved the use of questionnaires through GoogleForms. The data analysis techniques utilized encompass classic assumption tests, multiple linear regression analysis, and hypothesis testing. The research findings conclude that, partially, the performance of PEMDES, awareness, and tax knowledge significantly affect PBB payment compliance. Furthermore, collectively, the performance of PEMDES, awareness, and tax knowledge significantly influence PBB payment compliance. While there have been several researchers investigating taxpayer compliance factors, few have explored the impact of PEMDES performance, community awareness, and tax knowledge in Bandar Kidul Sub-district, Mojoroto District, Kediri City.
PENGARUH EPS, ROE, DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 DI BEI Putri, Fine Ferda Sella; Astuti, Puji; Widiawati, Hestin Sri
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/famn1a82

Abstract

Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh antara EPS, ROE, dan DER secara parsial maupun secara simultan terhadap harga saham. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan LQ45 tahun 2021-2022. Penelitian ini berjenis penelitian kuantitatif kausalitas (sebab akibat). Dalam memecahkan masalah ini dengan cara uji asumsi klasik, regresi linier berganda, uji koefisien determinasi serta uji hipotesis yang akan dibantu peneliti menggunakan aplikasi atau software SPSS versi 26. Hasil menunjukkan bahwa EPS secara parsial berpengaruh terhadap harga saham. Sedangkan ROE dan DER secara parsial tidak berpengaruh terhadap harga saham. Secara simultan EPS, ROE, dan DER berpengaruh terhadap harga saham. Penelitian ini menggunakan laporan keuangan perusahaan periode terbaru yaitu 2021-2022 dan tergolong dalam indeks LQ45 bulan Mei 2023-Juli 2023.
Eco Enzyme dalam Upaya Pemanfaatan Limbah Rumah Tangga di Kelurahan Ngampel Kecamatan Mojoroto Kota Kediri Astuti, Puji; Utami, Budhi; Puspita, Erna; Widiawati, Hestin Sri; M., Bella Ratri; Huda, Miftahul
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v3i1.36481

Abstract

The phenomenon of rising household prices has impacted the purchasing power of all levels of society, one of which is the residents of Ngampel Village, Mojoroto District, Kediri City. This community service activity aims to reduce one of the household expenditure items, namely the purchase of liquid dishwashing soap, by utilizing household waste as eco-enzymes. Until now, residents have never utilized household waste, simply throwing it away. Over time, waste can pollute the environment. Therefore, through this activity, organic waste will be converted into eco-enzymes that can be used as liquid dishwashing soap, thereby saving one of the household expenditure items. The activity method is carried out by providing training and mentoring in making liquid soap. After the activity, participants will be able to make eco-enzymes and use them as liquid soap independently, thereby reducing monthly shopping expenses.
Determinasi Opini Audit Going Concern pada Perusahaan Sektor Basic Materials yang Terdaftar di BEI Rivan Dea Nova Putra; Linawati Linawati; Hestin Sri Widiawati
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.
Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Free Cash Flow Terhadap Kinerja Keuangan: Studi pada Perusahaan Makanan dan Minuman Rina Yuliana; Linawati Linawati; Hestin Sri Widiawati
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.
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