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All Journal AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Samudra Ekonomi dan Bisnis Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Wildaniyati, Arini
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) Suharni, Siti; Wildaniyati, Arini; Andreana, Dea
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.30

Abstract

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.
Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun Kartika Sari, Syarifah Ratih; Wildaniyati, Arini
JURNAL DAYA-MAS Vol 5, No 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.35

Abstract

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.
Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) Terhadap Likuiditas Perbankan Syariah Di Indonesia Tahun 2015-2019 Saputro, Kurniawan Yogi; Wildaniyati, Arini
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 10, No 1 (2021): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i1.83

Abstract

Abstract— This study aims to determine the effect of Third Party Funds on Liquidity, the effect of Capital Adequacy Ratio (CAR) on Liquidity, the effect of Non Performing Financing (NPF) on Liquidity, and the influence of Third Party Funds, Capital Adequacy Ratio (CAR), and Non Performing Financing ( NPF) against Liquidity. The sampling technique used was purposive sampling technique. The data obtained comes from secondary data in the form of banking annual financial reports for 2015-2019 which are downloaded from the official website of the bank concerned. Data analysis was performed using descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient test, t test and F test. The results of the hypothesis research indicate that the Third Party Funds variable is 0,000, the Capital Adequacy ratio (CAR) variable is 0.013, the variable NonPerforming Financing is 0.196, and simultaneously is 0.000. With these results it can be stated that only Third Party Funds, Capital Adequacy Ratio (CAR) have a positive and significant effect on Liquidity, while Non Performing Financing (NPF)  has no positive and significant effect on liquidity. Simultaneously, Third Party Funds, Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), have a positive and significant effect on liquidity. Keywords—: Third Party Funds; Capital Adequacy Ratio, Non Performing Financing, and Liquidity.
Pelatihan Pengembangan Kompetensi dan Competitiveness Siswa Di Bidang Ilmu Sosial Wildaniyati, Arini; Mutmainah, Mutmainah; Indartini, Mintarti
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.1333

Abstract

Competence and skills of students must continue to be honed in order to further develop and be competitive. In addition, their competitive spirit must also be grown so that their spirit of achievement will automatically emerge and be able to compete at the national level. Through this training, it is hoped that students will be able to develop their competence and grow their competitive spirit. This training is carried out by enriching social science questions and motivating students by informing them of the benefits that will be obtained in achieving. This training activity was attended by Grade 9 Social Sciences students with great enthusiasm. This can be seen from the results of their learning evaluation showing that most of the scores obtained were very satisfying. In addition, it can be seen from the way students pay attention and their activeness in class.
The Importance Of Implementing Financial Reporting Based On Sak EMKM In Improving MSMES Performance Wildaniyati, Arini; Rohman, Fatchur; Suharni, Siti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.705

Abstract

One way to measure micro-small-medium enterprises’ (MSMEs) performance is by analyzing how they manage their financial reporting, that comply with the accounting standard for micro, small, medium entity (MSMEs), i.e. the Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). The standard performance was published in january 1, 2018. MSMEs in Madiun city area are one of MSME’s should implement this SAK. This research attempts to find the relationship between MSEMs financial management based on SAK EMKM and MSEMs performance. This study based on observation, survey, interview, and questionnaire. The questionnaire were distributed of 100 MSMEs owners in the City of Madiun, East Java, Indonesia. The analysis method use descriptive analysis and simple linier regresion. The results show that MSMEs owners believe that adherence to SAK-EMKM is very important for their business conducts. The analysis also shows that there is a significant effect of reporting and performance.
Peran Entrepreneur University dalam Mendongkrak UMKM Kabupaten Magetan melalui Generasi Z Rohmatiah, Ahadiati; Mutmainah, Mutmainah; Wildaniyati, Arini
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10803

Abstract

MSMEs need to coexist with higher education institutions in order to face the increasingly fierce competition in the digital-based business landscape. This research aims to understand the role of entrepreneur university in the development of MSMEs in Magetan Regency through Generation Z. The respondents are MSME entrepreneurs. This research uses a qualitative method with descriptive analysis. The research findings indicate the necessity of the role of entrepreneurial universities in the development of MSMEs in Magetan Regency. The role is carried out through students as generation Z. Through their capabilities, MSMEs can grow and more competitive. The capability of this technology involves providing training to MSMEs on how to sell products online, both through social media and e-commerce platforms or marketplaces. There needs to be communication between higher education institutions and MSMEs to be aware of programs related to MSME.
The Importance Of Implementing Financial Reporting Based On Sak EMKM In Improving MSMES Performance Wildaniyati, Arini; Rohman, Fatchur; Suharni, Siti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.705

Abstract

One way to measure micro-small-medium enterprises’ (MSMEs) performance is by analyzing how they manage their financial reporting, that comply with the accounting standard for micro, small, medium entity (MSMEs), i.e. the Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). The standard performance was published in january 1, 2018. MSMEs in Madiun city area are one of MSME’s should implement this SAK. This research attempts to find the relationship between MSEMs financial management based on SAK EMKM and MSEMs performance. This study based on observation, survey, interview, and questionnaire. The questionnaire were distributed of 100 MSMEs owners in the City of Madiun, East Java, Indonesia. The analysis method use descriptive analysis and simple linier regresion. The results show that MSMEs owners believe that adherence to SAK-EMKM is very important for their business conducts. The analysis also shows that there is a significant effect of reporting and performance.
The Morality Factors in Preventing Fraud in Village Fund Management Rochman, Fatchur; Wibisono, Nurharibnu; Purnomo, Herry; Wildaniyati, Arini; Dianti, Pramita Mawar
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

Introduction/Main Objectives: This study seeks to examine the role of morality as a mediating variable in the association among the internal control system (SPI) and the village officials competence (KAD) on efforts to avoid fraud in the management of Village Funds in Ngariboyo District, Magetan Regency. Background Problem: Following the application of Law No. 6 of 2014 on Villages, the allocation of Village Funds has increased substantially each year. This situation places greater responsibility on Village Governments to ensure that fraudulent practices in Village Fund management are effectively prevented. Novelty: The research offers a new perspective by emphasizing the significance of morality (MOR) as a mediator among SPI and village officials’ competence (KAD) in influencing fraud prevention (FRA) within the Village Fund management process. Research Methods: A quantitative research design was employed. The sample was selected through purposive sampling, involving 10 villages in Ngariboyo District, Magetan Regency. A total of 50 respondents who were directly engaged in the Village Funds management participated in the research. Path analysis was conducted using the SmartPLS 4 software. Findings/Results: The findings reveal that SPI, the competence, and morality individually exerts a significant positive effect on preventing fraud. Morality does not mediate the relationship among SPI and fraud avoidance, but it does mediate the influence of village officials’ competence on fraud prevention. Conclusion: Strengthening the implementation of SPI, enhancing the competence, and fostering strong moral values are crucial for preventing fraud in management of Village Fund. Enhancing the ethical standards of village officials is anticipated to contribute to limiting corruption and minimizing fraudulent use of Village Funds.
Co-Authors Andreana, Dea Dianti, Pramita Mawar Fatchur Rochman Fatchur Rohman Herry Purnomo Indartini, Mintarti Kartika Sari, Syarifah Ratih Mutmainah Mutmainah Rohmatiah, Ahadiati Saputro, Kurniawan Yogi Suharni, Siti Suharni, Siti Wibisono, Nurharibnu