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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 The Indonesian Journal of Accounting Research LEGAL BRIEF Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Jurnal Kesehatan Tambusai Jurnal EduHealth International Journal of Economics, Business, and Entrepreneurship (IJEBE) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan MOVE: Journal of Community Service and Engagement 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 Journal of Accounting and Finance Management (JAFM) 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 Community Service and Society Empowerment Advances In Social Humanities Research International Journal of Indonesian Business Review Jurnal Medika: Medika International Journal of Nursing Information Bhakti Sabha Nusantara Economics & Islamic Finance Journal International Journal of Educational Qualitative Quantitative Research Holistik Jurnal Kesehatan JURNAL INSAN CENDEKIA JURNAL ILMIAH KESEHATAN Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Proceeding International Annual Conference Economics, Management, Business, and Accounting
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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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.551 KB) | DOI: 10.21776/ub.arenahukum.2014.00701.8

Abstract

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).  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 of  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 inmates’ 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  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 “nilai tambah” dalam LAPAS,  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. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.101 KB) | DOI: 10.24114/sasindo.v9i1.19130

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
KINERJA BANK: PENGARUH LAPORAN KEBERLANJUTAN, KUALITAS LABA, DAN MODAL INTELEKTUAL I’is Intan Putri Hulu; Wiwik Utami
Bina Ekonomi Vol. 27 No. 2 (2023): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v27i2.6269.177-193

Abstract

This study aims to examine the effect of the quality of sustainability reports and earnings quality on bank performance as a proxy for return on assets and price earnings ratio with intellectual capital as a moderating variable. The population of this study were banking companies listed on the IDX for 2018-2021 with a total of 46 companies. Determining the number of samples was carried out using a purposive sampling technique and selected based on criteria of 28 companies for a period of 4 years so that 112 samples were obtained. Regression analysis method on panel data using the Eviews 12 program. The results of this study indicate that the quality of sustainability reports has a significant negative effect on ROA. Earnings quality has a positive and significant effect on ROA. Report quality has a positive and significant effect on PER. Earnings quality has no significant effect on PER. ROA has a positive and significant effect on PER. Intellectual capital is able to moderate the influence of the quality of sustainability reports on PER. Intellectual capital cannot moderate the effect of sustainable earnings quality on PER. Intellectual capital cannot moderate the effect of ROA on PER
The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study Wiwik Utami; Erna Setiany; Nurul Hidayah; Zubir Azhar
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65278

Abstract

The primary objective of this study is to evaluate the graphical information quality within sustainability reports produced by companies in Southeast Asia that voluntarily disclose such reports. Additionally, the research delves into examining the correlation between graphical sustainability reporting and corporate performance, encompassing both financial and market-based indicators. The study focuses on companies in Southeast Asia that submit sustainability reports through the global reporting portal (www.globalreporting.org). A total of 132 sustainability reports from 33 companies in the Philippines, Malaysia, Singapore, Thailand, and Indonesia were analyzed consistently over the period from 2016 to 2019. The quality of sustainability reports was assessed using the Graphical Information Disclosure Index (GIDI). The findings reveal that, despite a negative impact on accounting-based performance measured by Return on Equity (ROE), the GIDI score exhibits a positive influence on market-based performance. This underscores the significance of graphical information disclosure in sustainability reports, emphasizing its potential impact on enhancing market perceptions and overall corporate performance in the Southeast Asian context. 
Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol 5 No 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

Abstract

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.
Co-Authors Achmad Chotib Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Agustin, Andhika Permana Ahmad Badawi Saluy Ahmad Maftukhin Alfina, Alfina Maharani Alvanny, Laura Vidya Amilin , ANDI AGUNG F, ANDI Anees Janee Ali Anwar Allah Pitchay, Anwar Allah Ari Afandi, Agus Arif Pujianto Atmaja, Muhammad Zain Satria Augustina Kurniasih Aulia, Nadia Anggi B, Ainu Rofiq Bambang Santoso Marsoem Bin Rahmad, Khozaeni Chintya Dewi, Cindy Daito, Apollo Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eka Lestari, Waffani Eko Widianarko Kusnadi ENDRI ENDRI Erna Setiany Eva Riantika Ratna Palupi Fadila, Ratih Fitri Indriawati Fitriani Lubis Habibi, Hafid Haris Prasetyo Hadi Santoso Hassan, Datin Dr. Hafizah Che Huda, Akhmad Ilmi, Azzahra Nikmtaul Imam Wahyudi Indrawan, Imam Wahyudi Indriani, Ririn Isnaini Munfarida , Aulia Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Jita, Dey Kusmiyati, Yeni Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane MIP, Evita Muafida, Nabiatul Muhammad Faisal Sofa, Muhammad Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini Murni Hartini, Windadari Muslima Isnanda Putri, Evita Mustika, Ulfa Dyah Mutia Wahyuningsih Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi Nur Azizah Nur Laila Rahmawati, Nur Nur Wachidah Yulianti, Nur Wachidah Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Pahlawan, Pahlawan Palupi, Hendri Poodar, Sandeep Putra, Alhadi Yan Putri Hulu, I’is Intan Putri Jihandini, Aida Putri, Evita Muslima Isnanda Rahmawati Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Riantika Ratna Palupi, Eva RINI RINI Rini Rini Riyani, Arum Rohmawati, Indah Ronny Andesto Santoso, Sigid Budi Sembiring, Rinawati Setianto, Rony Sholikhah, Mar'atus Sinda Eria Ayuni Siti Aisyah Siti Patonah Soeltanto, Taufiq Soliyah Wulandari Sri Mulyani Suci Arsita Sari Suharmadi Suharmadi Suryadharma Sim Sustamy, Raffiky Pinandia Tamliha, Suzanah binti Tatang Ari Gumayanti Taufik Akbar Titik Aryati Tri Rahayuningsih Tri Wulan Sundari Triyana, Kholish Fajri Vebry Resky Aulia Domo Widodo Widodo Widodo Widodo Widyaningsih, Vania Wieta Chairunesia Wirotomo, Heristiawan Aryo WIWIK MUHIDAYATI, WIWIK Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila