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All Journal AKUNTABILITAS Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Arena Hukum MIX : Jurnal Ilmiah Manajemen Public Health of Indonesia Perisai : Islamic Banking and Finance Journal JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Journal of Accounting Auditing and Business Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Management Science Amalee: Indonesian Journal of Community Research & Engagement Jurnal Ners The Indonesian Journal of Accounting Research Jurnal ABDIKU LEGAL BRIEF Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Journal of Islamic Economics and Social Science (JIESS) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Social Research Jurnal Cakrawala Ilmiah Maksigama : Jurnal Ilmiah Hukum Universitas Wisnuwardhana Malang Media Riset Akuntansi Auditing & Informasi Akses : Journal of Public and Business Administration Science Jurnal Sastra Indonesia Eduvest - Journal of Universal Studies Jurnal Magister Hukum Perspektif ABDIMASNU: Jurnal Pengabdian kepada Masyarakat JOURNAL OF Mother and Child Health Concerns Advances In Social Humanities Research International Journal of Indonesian Business Review Jurnal Medika: Medika Bhakti Sabha Nusantara Economics & Islamic Finance Journal International Journal of Educational Qualitative Quantitative Research

Wiwik Utami

Universitas Mercu Buana

Author-ID : 204465

Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Ekosistem Bisnis Wisata Halal dalam Perspektif Maqasid Syariah Lucky Nugroho; Wiwik Utami; Caturida Meiwanto Doktoralina
Perisai : Islamic Banking and Finance Journal Vol 3 No 2 (2019): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v3i2.1964

Tujuan dari penelitian ini adalah memberikan masukkan kepada para pemangku kepentingan terkait dengan strategi ekosistem bisnis wisata halal dalam perspektif syariah. Penelitian ini adalah konspetual paper dengan menggunakan metode kualitatif yang didukung kajian-kajian pustaka untuk menjelaskan fenomena yang terjadi dengan pembatasan pertanyaan penelitian (1) Apa yang dimaksud dengan Maqasid Syariah?; (2) Apa yang dimaksud dengan strategi ekosistem bisnis?; (3) Bagaimana meningkatkan daya saing pariwisata di Indonesia melalui ekosistem bisnis wisata halal?. Sesuai dengan tujuan pemerintah, yaitu menjadikan Indonesia sebagai pusat keuangan syariah dan potensi mayoritas Muslim Indonesia, maka ekosistem bisnis wisata halal dapat dijadikan salah satu strategi prioritas program pemerintah untuk menarik wisatawan mancenagera datang ke Indonesia melalui peningkatan layanan dan infrastruktur yang berlandaskan prinsip maqasid syariah.

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL Putri Dwi Wahyuni; Wiwik Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014. The sample of this research totally are 90 data from the manufacturing sector in the Indonesia Stock Exchange with a purposive sampling method. The analytical method used is multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity, and autocorrelation. The next step is to test the hypothesis that is done using the t test to determine the effect of each independent variable. Based on the analysis, it is known that institutional ownership, managerial ownership, the proportion of independent board and the proportion of independent audit committees do not affect the cost of equity capital. While intellectual capital disclosure positive effect on the cost of equity capital. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 9.4%, while the rest (90.6%) is explained by other variables.

IMPACT OF BUDGET PARTICIPATION ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE WITH JOB RELEVANT INFORMATION (JRI) AS AN INTERVENING VARIABLE Suryadharma Sim; Wiwik Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study was to examine the relationship between budget participation on job satisfaction and employee performance. This study also to find empirical evidence related to Job relevant information (JRI) as an intervening variable on the relationship between budget participation with job satisfaction and employee performance. The data was collected through questionnaires distributed to the superintendent and manager-level employees at PT. Jaya Readymix. The Respondents in this study are the superintendent and manager-level employees of PT. Jaya Readymix totaling 65 people. Data analysis in this study is a linear regression model. The results showed that (1) budget participation has positive significant effect on job satisfaction and employee performance, (2) job relevant information (JRI) was mediated on the relationship between budget participation and job satisfaction, but not for employee performance.

Assessing The Adaptability of Islamic Microfinance Loans to The Needs of Small Enterprises in Indonesia Meryem Afoukane; Wiwik Utami; Lucky Nugroho
Journal of Islamic Economics and Social Science (JIESS) Vol 2, No 1 (2021)
Publisher : Universitas Mercu Buana

Islamic microfinance aims to offer alternative financial products and services to the Muslim population through developing innovative microfinance services and products based on Islamic finance principles. Two main Islamic financing methods are used in Islamic microfinance: financings based on profit and loss sharing principle and financings using mark-up. The Muslim population represents more than 23% of the world population. A large part of this population is living with income below the poverty line. According to the Islamic Development Bank (2008), more than 500 million poor (with income below USD 1.25 per day) live in the five largest Muslim-majority countries (Indonesia, Bangladesh, Pakistan, Nigeria, and Egypt). Despite the enormous potential market for Islamic microfinance, Islamic Microfinance Institutions serve only 1.28 million clients, representing only 1% of the total outreach of microfinance. One possible explanation for this low outreach is that the products offered by Islamic microfinance institutions may not be well adapted to the needs of the customers. Therefore, this research aims to examine customers’ satisfaction with Islamic loans. Moreover, the study aimed to identify the loan’s selection criteria, and the areas of improvement, from the customers' perspective. This study focused on small businesses since micro-entrepreneurs have specific needs related to their businesses that differ from the other customers’ needs. The study was conducted in the context of Bank Syariah Mandiri, one of the largest Indonesian Islamic commercial banks. The study proceeded in two steps. The first step was to investigate the relevant literature on Islamic microfinance and customers’ satisfaction in the Islamic microfinance sector. The second step was collecting primary data among the customers of the micro Banking Division of Bank Syariah Mandiri. The literature review on Islamic microfinance revealed a lack of understanding of customers’ attitudes, perceptions, and preferences. Therefore, this study aimed to provide a modest contribution to the field. The survey questionnaire was used to collect primary data, and a random sampling method was used to select the participants for the survey. One hundred questionnaires were distributed to the customers who owned a micro business and had an outstanding loan balance with Bank Syariah Mandiri at the time of the survey. Descriptive and inferential statistics were used to analyze the data. The Statistical Package for Social Science (SPSS) Version 22.0 was used to generate the statistical analysis. The response rate was 100% since questionnaires were distributed to the respondents at their house or business location. The study revealed that most respondents were satisfied with the credit and its features (loan size, cost, collateral requirements, time to process the application, and application form). The credit served their business and helped them improve their sales and incomes. In addition, the study showed that the essential criteria in selecting a credit were the cost, Syariah compliance, and the process easiness. An essential finding of this study was that the religious character of the Islamic Microfinance Institution was not of great importance when selecting a microfinance institution; however, it becomes a significant concern when selecting a credit. This finding suggests the importance of enhancing Syariah compliant product innovation to increase customers’ satisfaction

Pengaruh Informasi Penghasilan Perusahaan terhadap Harga Saham di Bursa Efek Jakarta Wiwik Utami; Suharmadi Suharmadi
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.16

Pengaruh Manajemen Laba Terhadap Biaya Modal Ekuitas (Studi pada Perusahaan Publik Sektor Manufaktur) WIWIK UTAMI
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.155

The objectives of the research is to find out empirical evidence of the influence of earnings management on cost of equity capital.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual financial report during 2001–2002. Earnings management were measured by ratio of working capital accruals with sales, and cost of equity capital was estimated by Ohlson model. The research hypotheses were tested using multi regression with beta risk and size as control variables.The results of this research show that (1) earnings management had positive significant influence on cost of equity capital, and (2) sensitivity analysis of earnings management proxy show that ratio of working capital accruals with sales is the best proxy compared with Healy model, modified Jones model and Jones Model.

Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu WIWIK UTAMI; TITIK ARYATI; FITRI INDRIAWATI
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.208

This study investigates whether integrating ethical issues in financial accounting course will improve student's ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing etichal and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest-only control group design, we examine wheter loading ethical issues in financial accounting course influence student's ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student's ethics perception. We find that integrating ethical issues in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issues in financial accounting course and student GPA significantly influences the student's. Considering the current climate of good governance, I argue that accounting educators can no longer postpone the integration of ethical issues in accounting curriculum.

Company Name Change and Stock Returns: The Case of Indonesian Public Companies Wiwik Utami; Tatang Ari Gumayanti
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study is aimed at analyzing the effect of changing the name made by Indonesian public companies from the year 2000 to the year 2010. Using an event study methodology, we tried to analyze the short-term impact on stock prices around the announcement date. The study shows that the company's name change does not affect on stock returns, expressed in the form of abnormal returns. The average abnormal return before the event is positive while after the event it is negative. This finding indicates that investors do not consider the change of name as significant information. Thus, new name adoption is not regarded as informative in the short term by investors.Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh perubahan nama yang dibuat oleh perusahaan publik Indonesia tahun 2000 sampai dengan tahun 2010. Dengan menggunakan metodologi studi peristiwa, kami mencoba menganalisis dampak jangka pendek pada harga saham sekitar tanggal pengumuman. Studi ini menunjukkan bahwa perubahan nama perusahaan tidak berpengaruh terhadap return saham yang dinyatakan dalam ukuran abnormal return. Rata-rata abnormal sebelum peristiwa adalah positif sementara setelah peristiwa adalah negatif. Temuan ini menunjukkan bahwa investor tidak menganggap perubahan nama sebagai informasi penting. Dengan demikian, adopsi nama baru tidak dianggap informatif dalam jangka pendek oleh investor.

KNOWLEDGE FOR INVESTMENT IN ISLAMIC CAPITAL MARKET AND ISLAMIC STOCKS FOR THE YOUNG GENERATION TO MITIGATE FRAUDULENT INVESTMENT Wiwik Utami; Mariyam Chairunisa; Lucky Nugroho; Anees Janee Ali
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 4 (2022): Agustus
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Perkembangan dari teknologi informasi dan komputer mengakibatkan akses informasi menjadi sangat mudah. Oleh karenanya, generasi muda yang saat ini akrab dengan penggunaan tekonologi informasi dan komputer tersebut menjadi sangat optimal menggunakannya untuk berbagai keperluan, termasuk investasi. Tujuan dari pengabdian masyarakat yang dilakukan oleh dosen Universitas Mercu Buana berkolaborasi dengan dosen dari Universiti Sains Malaysia bertujuan untuk memperkenalkan pasar modal dan saham syariah sebagai salah satu alternatif investasi yang aman bagi para generasi muda. Metode yang digunakan pada kegiatan pengabdian masyarakat ini adalah sosialisasi maupun penyuluhan dimana objek dari kegiatan ini adalah siswa sekolah menengah atas kejuruan. Adapun jumlah peserta dari kegiatan ini berjumlah 129 siswa. Hasil dari kegiatan ini adalah peserta dapat mengetahui dan memahami produk pada pasar modal khususnya adalah saham syariah. Implikasi dari kegiatan pengabdian ini adalah meningkatnya literasi keuangan syariah dari generasi muda. Selain itu, berdasarkan hasil evaluasi diketahui bahwa dari seluruh peserta yang hadir sejumlah 97% atau sejumlah 125 peserta yang menyatakan kegiatan sosialisasi ini meninggkatkan literasi mereka terkait dengan keuangan syariah.Abstract: The development of information technology and computers has resulted in easy access to information. Therefore, the young generation who are currently familiar with information technology and computers have become optimal to use it for various purposes, including investment. The purpose of community service carried out by lecturers at Mercu Buana University in collaboration with lecturers from Universiti Sains Malaysia aims to introduce the capital market and sharia stocks as an alternative to safe investment for the young generation. The method used in this community service activity is socialization and counseling, where the object of this activity is vocational high school students. The number of participants in this activity amounted to 129 students. The result of this activity is that participants can find out and understand products in the capital market, especially sharia stocks. The implication of this service activity is the increase in Islamic financial literacy of the young generation. In addition, the evaluation results found that 97% of all participants or 125 participants stated that this socialization activity had increased their literacy related to Islamic finance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR EKSTERNAL MENURUT PERSEPSI BANKIR Amilin ,; Wiwik Utami; Soliyah Wulandari
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher's objective are to find out banker's perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker's perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker's perception. Actually, all factors are influence external auditor independence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia's condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.Keywords: independence auditor, external auditor, banker's perception

Co-Authors Achmad Chotib Afandi , Agus Ari Agung Susanti, Dwi Agustin Fadjarenie Ahmad Badawi Saluy Alfina, Alfina Maharani Amilin , ANDI AGUNG F, ANDI Anees Janee Ali Arif Pujianto Astuti , Novia Dwi Atmaja, Muhammad Zain Satria Augustina Kurniasih Aulia, Nadia Anggi Azizah, Amilia Nur Azzahra Nikmtaul Ilmi B, Ainu Rofiq Bambang Santoso Marsoem Daito, Apollo Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eko Widianarko Kusnadi ENDRI ENDRI Erna Setiany Fadila, Ratih Fitri Indriawati Fitriani Lubis Habibi, Hafid Haris Prasetyo Hadi Santoso Hassan, Datin Dr. Hafizah Che Huda, Akhmad Imam Wahyudi Indrawan, Imam Wahyudi Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Jita, Dey Kristiawan, Indria Kustyarini, Kustyarini limgiani Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane MIP, Evita Mudji Rahayu Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Mutia Wahyuningsih Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi Nur Azizah Nur Wachidah Yulianti, Nur Wachidah Nurhaliza, Puteri Ayu Nurul Hidayah Nuryanti, Titik Palupi, Hendri Pinandia Sustami, Raffiky Poodar, Sandeep Rahmawati, Rahmawati Ratu, Iwan Pura Tagu Rini Rini Riyani, Arum Rohmawati, Indah Ronny Andesto S, Raffiky Pinandia Santoso, Sigid Budi Sembiring, Rinawati Setianto, Rony Sholikhah, Mar'atus Sinda Eria Ayuni Siti Patonah Soeltanto, Taufiq Soliyah Wulandari Suharmadi Suharmadi Suryadharma Sim Tamliha, Suzanah binti Tatang Ari Gumayanti Titik Aryati Tri Rahayuningsih Tri Wulan Sundari Vebry Resky Aulia Domo Widodo Widodo Widodo Widodo Wieta Chairunesia Wirotomo, Heristiawan Aryo WIWIK MUHIDAYATI, WIWIK Yeni Kusmiyati Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila

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