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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Journal of Economic, Management, Accounting and Technology (JEMATech) Medikonis Fokus Abdimas Perwira Journal of Economics and Business (PJEB) Hikamatzu Journal of Multidisciplinary Research
Rudianti, Walid
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN Rudianti, Walid; Pratama, Yogka Arief; Sugiarti, Atut
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4118

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif, data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan membuat checklist pengungkapan sosial. Populasi dalam penelitian ini adalah seluruh perusahaan yang bergerak di bidang transportasi yang terdaftar di BEI periode 2016-2018. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel tanggung jawab sosial perusahaan berpengaruh positif terhadap nilai perusahaan sedangkan kepemilikan manajerial, institusional dan publik tidak berpengaruh terhadap nilai perusahaan
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudianti, Walid
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.69

Abstract

The company's financial statements going public must be reported annually to the Financial Services Authority no later than the end of the fourth month after the financial year ends, if the company is late in reporting the financial statements then there is an audit delay. Factors that cause audit delays are company size, profitability, solvency, company age, audit opinion, solvency and so on. The author establishes the companies of the property and real estate sectors, Because many investors are interested in investing in property and real estate companies, the need for financial statements is also increasing so that audit delays are expected to be smaller. This study aims to determine the influence of profitability, solvency and company size on audit delays.This research is quantitative descriptive with a research population of 65 companies. The sampling technique uses purposive sampling and data is sample of 16 companies. The analysis method used is Multiple Linear Regression.The results showed a partial relationship that profitability has a negative effect and solvency has a positive effect on audit delays, while the size of the company has no effect on audit delays. Based on the results of the study shows that the variables of profitability, solvency and company size affect audit delays. The conclusion of this study is that profitability has a negative effect because the higher the profitability, the lower the audit delay, solvency has a positive effect because the lower the value of the company's solvency, the smaller the audit delay and the size of the company has no effect because the small size of the company at the time of financial reporting has the same pressure so that it does not affect the occurrence of audit delays.
TAX AVOIDANCE DIPENGARUHI PROFITABILITY, LEVERAGE, COMPANY SIZE, CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGY SUB SEKTOR COAL PRODUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Prayogi, Ilham; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.98

Abstract

ABSTRACK Tax evasion is an unauthorized attempt to reduce the tax burden by violating applicable laws. On the other hand, tax avoidance is a legitimate effort to reduce the tax burden by exploiting existing legal loopholes. Several factors can affect a company's tax obligations, including the level of Profitability, leverage, company size, and corporate social responsibility (CSR), as well as other factors. In this study, the authors chose companies in the energy sector, especially the coal production subsector, because companies in that sector are significant tax contributors in Indonesia. Therefore, the authors hypothesize that tax avoidance efforts will increase, which has implications for lower tax avoidance rates. The purpose of this study is to examine the effect of Profitability, leverage, company size, and corporate social responsibility (CSR) on tax avoidance. This research is a quantitative descriptive study that uses pre-existing data. The study population consisted of 40 companies. Sampling was carried out purposively, by selecting 24 companies as research samples. The analysis method used in this study is Multiple Linear Regression, and SPSS software is used as an auxiliary tool in conducting data analysis. The results showed a partial relationship that Profitability, company size, corporate social responsibility have a positive effect on tax avoidance, and leverage has a negative effect on tax avoidance. Based on the results of the study, it shows that the variables of Profitability, leverage, company size, and corporate social responsibility (CSR) affect tax avoidance with an R square percentage of 56.1%.
RESTRUKTURISASI KREDIT DAN KEBERLANGSUNGAN USAHA UMKM DIMASA PANDEMI COVID-19 ( STUDI PADA BANK BTPN SYARIAH CABANG PURWOREJO KLAMPOK) Cahyaningrum, Tyas; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.110

Abstract

ABSTRACT The Covid-19 pandemic that occurred has had a huge impact on customers in the MSME sector. The implementation of large-scale social restrictions forced people to stay at home, this greatly affected the business activities carried out by MSME players, where there was a decrease in turnover which also affected MSME credit. The aim of this research is to determine the process of implementing credit restructuring and business continuity during the Covid-19 pandemic. This research was conducted at Bank BTPN Syariah Purworejo Klampok branch using qualitative research methods. The data source is primary data. The primary data source in this research was obtained directly through interviews. The informants for this research are Btpn Syariah Customers and Employees. Data collection used observation and interview methods. Data analysis techniques use data reduction, data display, and data verification. The results of this research show that credit restructuring as credit anticipation due to Covid-19 according to Indonesian laws and regulations has been implemented effectively. Credit restructuring can save creditors from bad credit, debtors have the opportunity to organize their business and finances and then have the ability to repay their deb.
PENGARUH PENGGUNAAN PAYLATER, LITERASI KEUANGAN DAN SELF CONTROL TERHADAP PERILAKU KONSUMTIF MAHASISWA DI KABUPATEN BANJARNEGARA Purbandari, Yenny; Indra Utami, Anita; Rudianti, Walid; Yubiharto, Yubiharto
Medikonis Vol. 16 No. 1 (2025): Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i1.127

Abstract

The use of Paylater is currently increasing along with the increasing use of the internet as a means of transaction. Low financial literacy and lack of self-control can affect consumptive behavior. This study was conducted with the aim of determining the influence of the use of paylater, financial literacy and self-control on the consumptive behavior of university students in Banjarnegara Regency. This study uses a quantitative method. The population in this study is university students in Banjarnegara Regency who are registered in PPDikti in 2023 through 4 universities in Banjarnegara Regency, namely STIE Tamansiswa Banjarnegara, Banjarnegara Polytechnic, STAI Tanbihul Ghofilin Banjarnegara and STIMIK Tunas Bangsa Banjarnegara with a total of 1960 students, while the sample used was 100 respondents. This study uses a purposive sampling technique. The data used were primary data and data collection techniques using questionnaires. The variables used are independent variables consisting of the use of paylater, financial literacy and self-control, while the bound variables are consumptive behavior. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, partial tests show that the use of paylater has no effect on consumptive behavior, financial literacy has no effect on consumptive behavior, and self-control has an effect on consumptive behavior. The value of the determination coefficient is 0.205. This shows that the ability of independent variables to explain the dependent variable is 20.5%, while the remaining 79.5% is influenced by other variables that are not studied in this study.
Profitabilitas Perbankan: Terlisting di Bursa Efek Indonesia Periode Tahun 2018-2022 Ainiyah, Ghonimah Z.; Rudianti, Walid; Anggraini, Devi; Guspul, Ahmad
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8812

Abstract

Penelitian yang dilakukan ini dilakukan berdasarkan latar belakang fenomena mengenai naik turunnya laba di dunia perbankan berdasarkan data tahun 2018-2022 yang tercatat di bursa efek Indonesia yang berasal dari NPL, naik turunnya likuiditas, rendahnya nilai CAR. Tujuan dilakukannya penelitian adalah sebagai cara untuk melihat apakah variabel independen yaitu NPL, LDR dan CAR berpengaruh terhadap perbankan baik secara simultan maupun parsial atau sendiri-sendiri. Metode yang digunakan dalam penelitian adalah penggunaan penelitian kuantitatif yang di dalamnya terdapat penggunaan data sekunder yang berasal dari data keuangan yang dipublikasikan dari sampel yang ada. Perusahaan perbankan yang terdaftar dari tahun 2018 sampai dengan tahun 2022 oleh Bursa Efek Indonesia menjadi populasi yang digunakan untuk penelitian ini. Dan dalam pengambilan sampel peneliti menggunakan usulan sampling sebagai event pada saat pengumpulan data yang hasilnya terdapat 24 perusahaan di dunia perbankan dalam 5 periode waktu yang terbagi. Untuk alat analisis data peneliti melakukan uji normalitas, elastisitas heteroskala, multikolinearitas, autokorelasi dan uji hipotesis dengan menggunakan aplikasi software SPSS. Dari pengujian data yang peneliti lakukan, diperoleh hasil penelitian dari masing-masing variabel independen berjumlah 3, masing-masing untuk variabel NPL memiliki pengaruh negatif yang signifikan, kemudian untuk variabel LDR dan CAR tidak memiliki pengaruh sama sekali dan tidak signifikan terhadap variabel profitabilitas perbankan. Untuk pengujian hipotesis secara simultan variabel independen berpengaruh terhadap variabel dependen. Untuk pengujian koefisien determinasi diperoleh hasil sebesar 16% pengaruh dari ketiga variabel independen, yang mana sisanya sebesar 84% pengaruh terhadap profitabilitas perbankan berasal dari variabel di luar penelitian.
PENINGKATAN PENGELOLAAN PENJUALAN MELALUI PELATIHAN PEMBUKUAN SEDERHANA DAN PELAPORAN KEUANGAN DI DESA GENTANSARI KECAMATAN PAGEDONGAN, KABUPATEN BANJARNEGARA Ainiyah, Ghonimah Zumroatun; Rudianti, Walid; Yubiharto, Yubiharto; Permatasari, Kartika Dewi
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.34-40

Abstract

The residents of UMKM business actors in Gentansari Village, Pagedongan District, Banjarnegara Regency experience various problems, namely the lack of understanding of these UMKM entrepreneurs regarding the importance of packaging and labeling on a product, which can add a competitive advantage to business actors compared to their competitors and the importance of good financial reporting records for business actors. increase sales turnover, and understand that in the digital era there are many applications to help record financial statements. the importance of product packaging and labeling from 50% to 100%. All snack food UMKM actors understand how to further improve their ability to innovate in packaging and labeling marketed products to make them more attractive, so that the goal of attracting buyers' attention can be achieved. And of course it can have a positive impact on increasing the income of the community. Second, the socialization of the recording of financial reporting has met the targeted output, namely an increase in understanding of the importance of recording financial reporting.Keywords: packaging, financial report recording
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Bagi Pelaku UMKM di Desa Wisata Pagak Rudianti, Walid; Damayanti, Damayanti; Permatasari, Kartika Dewi; Ainiyah, Ghonimah Zumroatun
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.9-13

Abstract

Pengabdian kepada masyarakat dilaksanakan dengan tujuan memberikan pelatihan dan pendampingan bagi pengelola wisata dan pelaku UMKM di Desa Wisata Pagak, Kecamatan Klampok, Kabupaten Banjarnegara. Pelaksaan kegiatan ini diharapkan dapat meningkatkan kompetensi penyusunan laporan keuangan sesuai standar Akuntansi bagi pengelola wisata dan pelaku UMKM yang nantinya dapat menjadi syarat memperoleh pendanaan untuk pengembangan usaha dari pihak ketiga. Peserta pelatihan dan pendampingan memperoleh pemahaman tentang penyusunan laporan keuangan dari mulai menganalisis transkasi, menjurnal, memposting, mengklasifikasikan dan menyusun laporan keuangan. Pengabdian dilaksanakan dengan metode survey, ceramah, simulasi dan pendampingan. Kegiatan pengabdian terlaksana dengan baik dan lancar. Peserta sangat antusias dalam mengikuti dari setiap sesi yang dilaksanakan.
ANALISIS DAMPAK PENERAPAN SISTEM TRANSAKSI NON TUNAI CASH MANAGEMENT SYSTEM (CMS) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DI PEMERINTAH DESA WANAKARSA Safitri, Wili; Rudianti, Walid; Zumroatun Ainiyah, Ghonimah; Purbandari, Yenny
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.134

Abstract

ABSTRACT The implementation of the Cash Management System (CMS) in village government is a new practice; previously, financial management in Wanakarsa Village was conducted in cash. The enactment of Banjarnegara Regent Regulation Number 58 of 2023 mandates that transactions above five million rupiah must be conducted non-cash. This study aims to examine and analyze the impact of implementing the non-cash transaction system CMS on the effectiveness of financial management in Wanakarsa Village Government. This qualitative study uses a descriptive case study approach. Data were collected through interviews, observations, and documentation. Data analysis followed the Miles and Huberman model: data reduction, data display, and conclusion drawing. Informants consisted of five individuals: the Village Head, Village Secretary, Siskeudes operator, CMS provider bank staff, and the Head of the Community and Village Empowerment Section of Wanadadi District. The results show that the implementation of CMS in Wanakarsa Village financial management has been well accepted and properly conducted, and it is considered effective in improving efficiency, transparency, and accountability. Transactions comply with applicable regulations, though challenges remain, including infrastructure support and technical difficulties in the field that hinder transaction ease. This study encourages ongoing coordination and evaluation to ensure the system’s successful implementation, not only in Wanakarsa Village but across all village governments in Banjarnegara Regency
Profitabilitas Perbankan: Terlisting di Bursa Efek Indonesia Periode Tahun 2018-2022 Ainiyah, Ghonimah Z.; Rudianti, Walid; Anggraini, Devi; Guspul, Ahmad
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8812

Abstract

Penelitian yang dilakukan ini dilakukan berdasarkan latar belakang fenomena mengenai naik turunnya laba di dunia perbankan berdasarkan data tahun 2018-2022 yang tercatat di bursa efek Indonesia yang berasal dari NPL, naik turunnya likuiditas, rendahnya nilai CAR. Tujuan dilakukannya penelitian adalah sebagai cara untuk melihat apakah variabel independen yaitu NPL, LDR dan CAR berpengaruh terhadap perbankan baik secara simultan maupun parsial atau sendiri-sendiri. Metode yang digunakan dalam penelitian adalah penggunaan penelitian kuantitatif yang di dalamnya terdapat penggunaan data sekunder yang berasal dari data keuangan yang dipublikasikan dari sampel yang ada. Perusahaan perbankan yang terdaftar dari tahun 2018 sampai dengan tahun 2022 oleh Bursa Efek Indonesia menjadi populasi yang digunakan untuk penelitian ini. Dan dalam pengambilan sampel peneliti menggunakan usulan sampling sebagai event pada saat pengumpulan data yang hasilnya terdapat 24 perusahaan di dunia perbankan dalam 5 periode waktu yang terbagi. Untuk alat analisis data peneliti melakukan uji normalitas, elastisitas heteroskala, multikolinearitas, autokorelasi dan uji hipotesis dengan menggunakan aplikasi software SPSS. Dari pengujian data yang peneliti lakukan, diperoleh hasil penelitian dari masing-masing variabel independen berjumlah 3, masing-masing untuk variabel NPL memiliki pengaruh negatif yang signifikan, kemudian untuk variabel LDR dan CAR tidak memiliki pengaruh sama sekali dan tidak signifikan terhadap variabel profitabilitas perbankan. Untuk pengujian hipotesis secara simultan variabel independen berpengaruh terhadap variabel dependen. Untuk pengujian koefisien determinasi diperoleh hasil sebesar 16% pengaruh dari ketiga variabel independen, yang mana sisanya sebesar 84% pengaruh terhadap profitabilitas perbankan berasal dari variabel di luar penelitian.
Co-Authors Ainiyah, Ghonimah Ainiyah, Ghonimah Z. Ainiyah, Ghonimah Zumroatun Cahyaningrum, Tyas Damayanti Damayanti Devi Anggraini Ghonimah Zumroatun Ainiyah Guspul, Ahmad Indra Utami, Anita Kartika Permatasari lusaputra, fadhil ghani Muhariyanto Permatasari, Kartika Dewi Prasetyo, Nur Bayu Pratama, Yogka Arief Prayogi, Ilham Purbandari, Yenny Safitri, Wili Sugiarti, Atut Yubiharto, Yubiharto Zumroatun Ainiyah, Ghonimah