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All Journal Trilogi Accounting & Business Research Postgraduate Management Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Kusumastati, Widyahayu Warmmeswara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA BISNIS HOTEL DI KECAMATAN BATURRADEN, PURWOKERTO, SETELAH MENGHADAPI COVID19 Mukaromah, Syifa Kemala; Kusumastati, Widyahayu Warmmeswara; Arofah, Triani
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1808

Abstract

This study aimed to analyze the positive effects of human capital, structural capital, relational capital, and pricing capability on the business performance of hotels in Baturraden District after facing the impact of COVID-19, namely the 2020-2022 period. The population in this study were all hotels in Baturraden District, Banyumas Regency, namely 113 hotels. Purposive sampling method was used in determining the sample so that the number of samples was determined as many as 72 hotels. The data collection method used a printed questionnaire and obtained 53 respondents. The research approach used a quantitative approach. The data analysis technique was performed using multiple linear regression using the SPSS 26 application. The results of the analysis show that: (1) human capital has a positive and significant effect on business performance, (2) structural capital has no effect on business performance, (3) relational capital has a positive effect and significant on business performance, (4) pricing capability has no effect on business performance. The results of this study have implications for hotel management to create added value for hotels, achieve competitive advantage and good business performance.Keywords: Business Performance, Human Capital, Pricing Capability, Relational Capital, Structural Capital
The Influence of Company Performance on Audit Delay with Public Accounting Firm Quality as the Moderating Variable Evani, Elsa Saphira; Susilowati, Dewi; Kusumastati, Widyahayu Warmmeswara
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.467 KB) | DOI: 10.32424/1.saap.2022.1.2.8049

Abstract

This research aims to find the influence of company performance on audit delay with public accounting firm quality as the moderating variable. Sample used are consumer goods sector companies that have been listed on the IDX from 2019 to 2020. Data are data from 70 companies listed on Indonesia Stock Exchange. The results of this study indicate that: profitability has a significant negative effect on audit delay, solvency has a significant negative effect on audit delay, quality of Public Accounting Firms cannot moderate the effect of profitability on audit delay, and quality of Public Accounting Firms cannot moderate the effect of solvency on audit delay.
Sosialisasi Digital Marketing pada UKM di Desa Mangunegaran, Kecamatan Mrebet, Kabupaten Purbalingga. Susilowati, Dewi; Widianingsih, Rini; Kusumastati, Widyahayu Warmmeswara; Maghfiroh, Siti; Irianto, Bambang Setyo Budi
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16996

Abstract

Mangunegaran Village in Mrebet District, Purbalingga Regency, is home to many Micro, Small, and Medium Enterprises (MSMEs), particularly in the traditional food and bamboo handicraft sectors. However, the utilization of digital marketing among local MSME actors remains low. This community service activity aimed to improve MSME actors’ understanding of digital marketing through basic outreach and training. The methods used included needs identification, material preparation, outreach activities, and a simple evaluation using pre-test and post-test. The results showed an increase in participants’ understanding of the importance of digital branding, simple content creation, and the use of social media for promotion. This outreach is expected to serve as an initial step for MSMEs in Mangunegaran to expand their market through digital channels.
PENGUNGKAPAN KEBERLANJUTAN PERUSAHAAN MANUFAKTUR: PERAN UKURAN DEWAN KOMISARIS, DEWAN DIREKSI DAN KOMITE AUDIT SEBAGAI KOMPONEN TATA KELOLA Handono, Ghany Tofiq; Kusumastati, Widyahayu Warmmeswara
Postgraduate Management Journal Vol. 5 No. 1 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v5i1.1224

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris, direksi, dan komite audit terhadap laporan keberlanjutan. Sementara ukuran perusahaan dan leverage sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2023. Metode yang digunakan untuk pengambilan sampel adalah purposive sampling, menghasilkan sampel akhir sebanyak 96 observasi perusahaan-tahun. Penelitian ini menggunakan regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris,direksi,dan komite audit berpengaruh positif terhadap laporan keberlanjutan perusahaan.
APAKAH ARUS KAS DAN FREE CASH FLOW MASIH BERPENGARUH TERHADAP RETURN SAHAM DI ERA COVID-19? Khotimah, Indah Putri Nur; Kusumastati, Widyahayu Warmmeswara; Suparlinah, Irianing
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12178

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh arus kas dan arus kas bebas (free cash flow) terhadap return saham. Variabel digunakan dalam penelitian ini yaitu arus kas operasi, arus kas investasi, arus kas pendanaan, dan free cash flow sebagai variabel independen; dan return saham sebagai variabel dependen. Objek penelitian ini adalah return saham pada sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Sampel penelitian ini sebanyak 128 perusahaan yang diperoleh menggunakan teknik purposive sampling. Data penelitian ini merupakan data sekunder yang diperoleh melalui situs resmi Bursa Efek Indonesia menggunakan teknik pengumpulan secara dokumentasi. Analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) arus kas operasi tidak berpengaruh terhadap return saham; (2) arus kas investasi berpengaruh positif terhadap return saham; (3) arus kas pendanaan tidak berpengaruh terhadap return saham; (4) free cash flow tidak berpengaruh terhadap return saham.
Co-Authors Arofah, Triani Dewi Susilowati Evani, Elsa Saphira Handono, Ghany Tofiq Irianto, Bambang Setyo Budi Khotimah, Indah Putri Nur Mukaromah, Syifa Kemala Rini Widianingsih, Rini Siti Maghfiroh Suparlinah, Irianing