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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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DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI Wiwik Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 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 stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investor's belief so that information asymmetry is diclined; (2) earnings management had no impact on information asymmetrykeywords: Voluntary disclosures, Earnings management

PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR) Wiwik Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.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 werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions.

The Effect of The Quality of Disclosure And The Fair Value of Biological Assets On Company Value Vebry Resky Aulia Domo; Wiwik Utami
Dinasti International Journal of Management Science Vol 4 No 2 (2022): Dinasti International Journal of Management Science (November - December 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i2.1500

The research purpose to examines or analyzes the impact of disclosure quality and fair value of biological assets on company valuation (Tobins Q) on the Indonesian Agriculture Industry. The control variables in this journal are the Return on Assets (ROA) and Debt to Assets (DAR) variables. The sample of this study is 13 of the total 19 population of agricultural companies in the period 2018 to 2020 which are listed on the Indonesian stock exchange. The multiple regression analysis method used in this study informs that the quality of disclosure of biological assets has no significant positive effect on firm value. While the valuation of biological assets using the fair value method has a significant positive effect on firm value.

KAJIAN DINAMIKA DAN TANTANGAN JIWA KEWIRAUSAHAAN PADA GENERASI MUDA Eko Widianarko Kusnadi; Lucky Nugroho; Wiwik Utami
Jurnal Cakrawala Ilmiah Vol. 2 No. 4: Desember 2022
Publisher : Bajang Institute

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

Tujuan dari penelitian ini adalah untuk mengetahui tantangan-tantangan yang dihadapi pemuda dalam berwirausaha dan mengetahui solusi untuk membantu pemuda dalam mengatasi tantangan tersebut. Lebih lanjut metode yang digunakan adalah deskriptif dengan pendekatan kualitatif yang bertujuan untuk membahas rumusan masalah yang meliputi: (i) Tantangan-tantangan apa saja yang dihadapi pemuda dalam berwirausaha?; (ii) Apa yang dapat dilakukan untuk membantu pemuda dalam mengatasi tantangan dalam berwirausaha?. Adapun Hasil dari penelitian ini adalah (i) Tantangan untuk menjadi wirausahawan bagi pemuda di Indonesia adalah rendahnya motivasi mereka dikarenakan masih banyaknya pemahaman dari keluarga dimana mereka dibesarkan bahwa profesi pegawai menjadi prioritas dibandingkan menjadi pengusaha; (ii) Solusi atas tantangan tersebut adalah adanya kolaborasi dari berbagai stakeholder untuk meningkatkan literasi kewirausahaan kepada kalangan muda sejak dini baik melalui saluran formal maupun non formal. Implikasi penelitian ini adalah memberikan informasi dan referensi baik kepada praktisi maupun akademisi serta mendorong pengembangan wirausaha pada pemuda sebagai upaya meningkatkan jumlah wirausahawan dalam berkontribusi bagi perekonomian nasional.

URGENSI PEMBENTUKAN MODEL PEMBINAAN DAN PEMBIMBINGAN BERBASIS KOMPETENSI BAGI NARAPIDANA PELAKU CYBERCRIME Widodo Widodo; Wiwik Utami; Nukhan Wicaksono Pribadi
Arena Hukum Vol. 7 No. 1 (2014)
Publisher : Arena Hukum

AbstractThe judge imprison all cybercrime convicts in Indonesia to be trained in house of correction. Nonetheles, the application of training model for inmate in house of correction.(Lembaga Pemasyarakatan/LAPAS) or even mentoring model for inmate in correctional center (Balai Pemasyarakatan/BAPAS) has not used the principles of modern penology. This fact causes the purpose of imprisonment the convicts cannot be obtained optimally. One of the evidences is the inmates repeating their crimes (residive).Â Therefore, it is necessary to develop new model based on modern penology for training and mentoring the inmates. The purpose of this research is finding out the urgency and the specification of new model training. The achievement ofÂ goals is conducted using research techniques development in LAPAS and BAPAS on territory East Java and D.I Yogyakarta. The new model is called as Training and Competency-Based Mentoring for cybercrime convict. The reason of the urgency this new model is the inmates individually have a potential in the field of Information and Communication Technology. They also want to get more value in LAPAS. Now, there is no law governing the specific training for cybercrime inmates. Therefore, it is necessary to develop a new model of training the inmate based on rational and scientific approaching. While, the specification of the model and the construction of the model is based on the inmatesâ€™ need and what they need to get job in accordance with 9 competency of information and technology experts, as well as in accordance with visionary modern penology. Key words: model, inmate, cybercrime, competency, penology Â AbstrakHakim menjatuhkan pidana penjara terhadap semua pelaku tindak pidana cybercrime di Indonesia, dan dibina di Lembaga Pemasyarakatan (LAPAS). Namun, model pembinaan di narapidana di LAPAS dan pembimbingan narapidana di BAPAS belum menggunakan prinsip-prinsip penologi modern, sehingga tujuan pemidanaannya belum tercapai secara optimal. Salah satu buktinya, banyak narapidana yang mengulangi kejahatannya (residive). Karena itu, perlu konstruksi model baru pembinaan yang sesuai dengan prinsip penologi modern. Tujuan penelitian ini untuk menemukan urgensinya dan spesifikasi model pembinanan. Pencapaian tujuan dilakukan dengan menggunakan teknik penelitian pengembangan di LAPAS dan BAPAS pada wilayah Jawa Timur dan Daerah Istimewa Yogyakarta. Model temuan disebut pembinaan dan pembimbingan narapidana cybercrime berbasis kompetensi. Urgensi penemuan model ini karena secara individual narapidana mempunyai potensi dalam bidang Teknologi Informasi dan Komunikasi (TIK), mereka ingin mendapat â€œnilai tambahâ€ dalam LAPAS,Â belum ada ketentuan hukum yang mengatur pembinaan khusus pada terpidana cybercrime, perlu pembinaan narapidana yang didasarkan pada pendekatan-pendekatan yang rasional dan ilmiah. Sedangkan spesifikasi dan konstruksi modelnya didasarkan pada kebutuhan narapidana dan kompetensi yang dibutuhkan di lapangan kerja, sesuai dengan standar kompetensi pemasyarakatan dan standar kompetensi 9 bidang kompetensi ahli teknologi informasi, serta sesuai dengan visi penologi modern.Â Kata kunci: model, narapidana, cybercrime, kompetensi, penologi

PRINSIP KESANTUNAN BAHASA PADA PEDAGANG DI PASAR STASIUN TANJUNG BALAI UTARA Wiwik Utami; Fitriani Lubis
JURNAL SASTRA INDONESIA (SASINDO) Vol 9, No 1 (2020): JURNAL SASINDO
Publisher : Universitas Negeri Medan

Penelitian ini bertujuan untuk mengetahui bagaimana pelanggaran prinsip kesantunan berbahasa yang terdapat pada Pasar Stasiun Tanjung Balai Utara. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data dalam penelitian ini adalah pedagang yang ada pada Pasar Stasiun Tanjung Balai Utara. Data diperoleh dari tuturan penjual Pasar Stasiun Kecamatan Tanjung Balai Utara tersebut, dengan menggunakan teknik catat. Dalam menganalisis dibutuhkan upaya memahami data, agar data yang dihasilkan akurat dan tepat. Berdasarkan hasil analisis dapat disimpulkan beberapa hal. Pertama, Pada masyarakat awam, salah satunya didaerah terpencil tidak mengenal prinsip kesantunan bahasa. Mereka mengucapkan kalimat berdasarkan apa yang mereka peroleh dari lingkungannya. Masyarakat Tanjung Balai dikenal mempunyai bahasa yang sangat kasar dalam bertutur antar sesama sehari-harinya.Selainitu, banyak kesalahan bahasa yang terjadi antara pedagang dan pembeli pada Pasar Stasiun Kecamatan Tanjung Balai Utara.Kata Kunci:Kesantunan Berbahasa

Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence) Ahmad Badawi; Wiwik Utami; Augustina Kurniasih; Bambang Santoso Marsoem
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.999

The current Covid-19 pandemic phenomenon that has shaken the world economy, including Indonesia, has caused social problems, including the increasing number of poor people. The purpose of this conceptual paper is to conduct a study related to the business model of Islamic banks, which is based on the Tawhid String Relations concept and is managed with the Itsar concept that can contribute to helping overcome social problems in alleviating poverty. The method used is the literature review. Social instruments, product innovation, and Islamic banking services are aimed at the benefit of the community. Also, the management of Islamic banks should be oriented towards managing Islamic banks to get Allah's pleasure, which is to provide benefits to the ummah.

Adverse Events Following Immunization (AEFI) of COVID-19 vaccines and their association with comorbidities in health personnel and public servants in Indonesia Utami, Wiwik; Rahmawati, Rahmawati; Patonah, Siti; Wahyudi, Imam
Public Health of Indonesia Vol. 8 No. 2 (2022): April - June
Publisher : YCAB Publisher & IAKMI SULTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v8i2.587

Background: Health workers and public servants as the front line in service are prioritized to get the COVID-19 vaccination. The phenomenon of side effects is a major issue in administering the vaccination. Objective: The research aimed to identify Adverse Events Following Immunization (AEFIs) and their correlation with comorbidities in health workers and public servants in Indonesia. Methods: A cross-sectional study design was used in this study among 262 participants selected using purposive sampling. Data were collected using Google Form. Univariate analysis and Chi-Square were used for data analysis. Results: Of all participants, 74.8% were not comorbid, and 25.2% were comorbid. The incidence of AEFI was 56.9%, relatively occurring after the vaccination I, II, and I and II. AEFI started 40.1% within 24 hours post-vaccination with a 48.7% symptom duration within 1-24 hours. AEFI reactions 42.3% are other reactions in the form of allergic reactions, drowsiness, and increased appetite. The Chi-Square test showed a p-value of 0.894, indicating that both comorbid and non-comorbid patients had the same risk of developing AEFI. Conclusion: Comorbid or non-comorbid is safe to get COVID-19 vaccination. Supervisors reporting on AEFI is important to anticipate the severity condition. Health protocols must be implemented continually.

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness Haris Prasetyo Hadi Santoso; Wiwik Utami
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1344

This study examines how effective good corporate governance, control of related party transactions, and leverage are in reducing tax aggressiveness. The research methodology involves cross-sectional and time-series analysis of manufacturing companies listed on the IDX from 2017-2021. Through purposive sampling, 200 observational samples were collected and tested using E-views 12, which produced a random effect model as the best regression model. The findings indicate that good corporate governance with institutional ownership proxies, audit committee activities, and the proportion of independent commissioners did not significantly reduce tax aggressiveness. Leverage with debt-equity ratio proxies also did not demonstrate a significant effect. However, related party transactions had a significant effect in increasing management opportunities to carry out tax aggressiveness. If good corporate governance implementation is not maximized and there is unfairness in related party transactions, it may indicate aggressive tax avoidance.

The Influence of Budget Participation and Budgeting Procedural Justice on Kendari City Government Management Performance with Job-Relevant Information as an Intervening Variable Azzahra Nikmtaul Ilmi; Wiwik Utami
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1423

This study aims to examine the effect of budgetary participation and procedural fairness of budgeting on the performance of Kendari city government management with job-relevant information as a mediating variable. the object of this study is the work unit of the Kendari City regional apparatus. The population in this study was Kendari City Government Agencies, totaling 31 SKPD. The sampling technique was using Purposive Sampling, thus obtaining a sample of 124 respondents. The data analysis technique in this study is Inferential Statistics using the Partial Least Square approach. The results of this study indicate that Budget participation has a positive and significant effect on job-relevant information. Budgetary participation has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on job-relevant information. Job-relevant information has a positive and significant effect on managerial performance. job-relevant information can mediate the influence of influential budgetary participation on managerial performance. job-relevant information can mediate the effect of budgeting procedural justice on managerial performance l. The contribution of this research is to make a scientific contribution to regional financial accounting so that by knowing the importance of managerial performance, local governments can provide maximum service to the community which of course has an impact on increasing people's welfare.

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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