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All Journal Akbis: Media Riset Akuntansi dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen ⁠International Journal of Asian Pacific Community Service Equity
Wibawaningsih, Ekawati Jati
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor yang Mempengaruhi Pergantian Auditor Mulyaningsih, Nanda Agnes; Kirana, Dwi Jaya; Wibawaningsih, Ekawati Jati
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.2205

Abstract

Tujuan penelitan ini yakni untuk menganalisa pengaruh faktor auditee serta auditor kepada pergantian auditor. Populasi yang dipakai di penelitian ini yakni perusahaan manufaktur yang tercatat pada Bursa Efek Indonesia periode 2014-2018. Sampel penelitian dipilih memakai metode purposive sampling sehingga terkumpul sebanyak 54 perusahaan manufaktur sebagai sampel penelitian. Penelitian ini memakai teknik Analisis Regresi Logistik dalam uji hipotesis serta memakai bantuan program SPSS versi 25 guna mengolah data. Hasil penelitian ini mengindikasikan bahwa opini audit punya pengaruh negatif signifikan kepada pergantian auditor, sementara itu pergantian manajemen, pertumbuhan perusahaan, serta ukuran kantor akuntan publik tidak punya pengaruh signifikan kepada pergantian auditor.
Dampak Inovasi Teknologi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11498

Abstract

This research was designed to explore the impact of technological innovation on company value in Indonesian manufacturing companies. This research proposes a resource-based model to examine the impact of technological innovation on financial performance. In this research, the sample used is non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Based on the test results, it was found that technological innovation (IT) had a positive and significant effect on financial performance. By considering these results, developing innovation in the field of technology can improve financial performance for all stakeholders. The implication of the results of this research is that companies are expected to encourage increased investment, especially in the field of technological innovation to improve company performance.
Tax Literacy: Basic Tax Education for MSMEs in Cipayung District, East Jakarta Darmastuti, Dewi; Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
⁠International Journal of Asia Pacific Community Service Vol. 2 No. 1 (2025)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/zcb0vb74

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia often face tax compliance. This problem is also experienced by MSME actors in Cipayung District, East Jakarta. A challenge addressed through a Community Service initiative aimed at strengthening foundational tax literacy. The program sought to enhance participants’ understanding of tax regulations, improve documentation accuracy, mitigate penalty risks, and promote business resilience. Conducted by accounting faculty and graduate students from Universitas Pembangunan Nasional "Veteran" Jakarta, the initiative featured workshops on updated tax policies, supplemented by feedback collection via digital surveys. Participants also can consult on tax issues that they experience in their business practices. Results revealed that all participants were satisfied, with acknowledgment of the program’s practical value and requests for follow-up training. This activity highlights the critical role of continuous tax education in fostering sustainable MSME development and compliance.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Co-Authors Agus Maulana Dewi Darmastuti Kirana, Dwi Jaya Lidya Primta Surbakti Mulyaningsih, Nanda Agnes Mulyantini, Sri