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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
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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 Influence of Asset Intensity, Employee Intensity, and Intellectual Capital on the Competitiveness of Manufacturing Industries: Cost Stickiness as a Mediating Variable Yeni Kusmiyati; Wiwik Utami
Eduvest - Journal of Universal Studies Vol. 4 No. 3 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i3.1111

Abstract

The low competitiveness of the Indonesian manufacturing industry is a current phenomenon causing a decline in Indonesia's manufacturing industry competitiveness ranking below that of Singapore, Malaysia, and Thailand. This indicates that Indonesia needs to enhance four factors: national economic performance, policy efficiency, business efficiency, and infrastructure. The purpose of this research is to examine the influence of factors affecting competitiveness. The data analysis technique used in this research is multiple linear regression analysis. The population in this study is companies listed on the Indonesian stock exchange. Data collection used purposive sampling method, with a total sample size of 212, with a sampling quota of 109 companies that have both sales increases and decreases annually. In this study, there are independent variables such as Asset Intensity, Employee Intensity, and Intellectual Capital, dependent variable Competitiveness, and mediating variable Cost Stickiness. The results of the research show that the variables of employee intensity and intellectual capital have an influence in this study, whereas asset intensity does not have an influence in this study. Additionally, Cost Stickiness has not been able to mediate the influence on Asset Intensity, Employee Intensity, and Intellectual Capital.
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. 
AKTIVITAS BELAJAR PADA REMAJA PUTRI SAAT MENGALAMI MENSTRUASI DI MIN 1 BOJONEGORO Utami, Wiwik; Agung Susanti, Dwi; Pinandia Sustami, Raffiky; Riyani, Arum; sholikhah, Mar'atus; Palupi, Hendri
Asuhan Kesehatan : Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Vol. 13 No. 2 (2022): Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan
Publisher : LPPM STIKES Rajekwesi Bojonegoro

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

Abstract

ABSTRAK Setiap wanita yang berusia akil balik pasti mengalami menstruasi. Tidak jarang selama menstruasi juga ada beberapa keluhan, diantaranya yang paling sering adalah dismenotra. Dismenore merupakan rasa nyeri saat menstruasi yang sering mengganggu wanita. Tujuan penelitian ini mengidentifikasi gambaran aktivitas belajar pada remaja putri di MIN 1 Bojonegoro saat mengalami dismenore. Desain penelitian dekriptif, pendekatan survei, populasi seluruh remaja putri kelas 6 MIN 1 Bojonegoro sejumlah 85 responden, sampling yang di gunakan purposive samplings sebanyak 66 responden, Dengan variabel aktivitas belajar pada remaja putri saat mengalami disminore, pengumpulan data menggunakan kuesioner kemudian dilakukan editing, coding, scoring, tabulating setelah itu disajikan dengan bentuk tabel atau grafik. Hasil penelitian dari 66 responden remaja putri usia 11 – 13 tahun yang sudah menstruasi dan mengalami disminore di MIN 1 Bojonegoro diperoleh hasil bahwa lebih dari sebagian responden dismenorea tidak mengganggu pelajaran (53%), sedangkan kurang dari sebagian aktivitas belajar meningkat (35%), dan kurang dari sebagian aktivitas belajar berkurang (12%). Sebaiknya saat menstruasi responden tetap wajar dalam belajarn, menjaga kesehatan mental dan fisik dengan mengkonsumsi nutrisi gizi seimbang sehingga dapat beradaptasi dengan nyeri haid. Kata Kunci : Dismenore, Remaja , Aktivitas belajar
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.
KONSTRUKSI DAN KUALIFIKASI TINDAK PIDANA BERDASARKAN HUKUM YANG HIDUP DALAM MASYARAKAT PADA PASAL 597 KUHP 2023 ., Widodo; Utami, Wiwik
MAKSIGAMA Vol 17 No 2 (2023): Maksigama : Jurnal Ilmiah Hukum
Publisher : Fakultas Hukum Universitas Wisnuwardhana Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/maksigama.v17i2.148

Abstract

Pemberlakuan KUHP Indonesia Tahun 2023 berakibat pada pemberlakuan hukum pidana adat sebagai dasar hakim dalam mengadili pelanggar hokum pidana adat (Pasal 597 KUHP). Ketentuan pidana adat tersebut tidak dapat diterapkan oleh hakim jika hokum pidana adat tersebut tidak dituangkan dalam Peraturan Daerah. Namun, belum jelas bagaimana kaitan antara hokum pidana adat dengan hokum yang hidup di masyarakat, bagaimana konstruksi tindak pidananya, jenisnya, keberlakuannya, dan bagaimana cara penentuan daerah hukum Keberlakuan Peraturan Daerah tentang Hukum Pidana Adat. Padahal ketiga permasalahan tersebut harus terjawab sebelum terbentuknya Perda. Penelitian hukum normatif dengan pendekatan peraturan perundang-undangan dapat digunakan menganalisis 3 permasalahan tersebut. Berdasarkan hasil penelitian dapat dipahami bahwa hokum pidana adat dalam konteks KUHP 2023 merupakan bagian dari hokum yang hidup di masyarakat hokum adat yang dituangkan dalam Perda. Penentuan manakah masyarakat hokum adat yang memiliki hokum pidana adat ditentukan oleh kriteria teritorialitas, bukan kriteria genealogis. Konstruksi tindak pidana adat terdiri atas (a) perbuatan pidana yang kualifiksainya diatur dalam Perda, dan (b) pertanggungjawaban pidana yang kualifikasinya diatur dalam KUHP. Keberlakuan hokum pidana adat didasarkan pada wilayah berlakunya Perda hokum adat, dan pengadilan negeri yang berwenang mengadili adalah Pengadilan yang mempunyai daerah hokum atas Kabupaten atau Kota tempat terjadinya delik. Kata Kunci: konstruksi, kualifikasi, tindak pidana adat, hukum yang hidup dalam masyarakat
PERBANDINGAN TINDAK PIDANA PERZINAAN ANTARA ATURAN HUKUM DALAM KUHP TAHUN 1946 DENGAN QANUN ACEH NOMOR 6 TAHUN 2014 TENTANG HUKUM JINAYAT Wirotomo, Heristiawan Aryo; Utami, Wiwik
MAKSIGAMA Vol 18 No 1 (2024): Maksigama : Jurnal Ilmiah Hukum
Publisher : Fakultas Hukum Universitas Wisnuwardhana Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/maksigama.v18i1.160

Abstract

Penelitian ini berfokus pada perbandingan tindak pidana perzinaan antara aturan hukum dalam KUHP Tahun 1946 dengan Qanun Aceh Nomor 6 Tahun 2014 dengan mengeksplorasi aspek hukum dan sosial dari kedua aturan hukum tersebut. Dengan memanfaatkan teori perbandingan hukum, penelitian ini mengidentifikasikan persamaan dan perbedaan dalam substansi hukum, penerapan sanksi, serta dampak sosial dari penerapan sanksi terhadap tindak pidana perzinaan. Dalam analisis keilmuan hukum, penelitian ini menyoroti dualisme sistem hukum di Indonesia dan juga tantangan terhadap harmonisasi antara hukum nasional dan hukum daerah yang tunduk pada otonomi khusus, terutama dalam konteks Qanun Aceh. Dari segi keilmuan sosial, penelitian ini menjelajahi dampak stigma dan pengaruh yang mungkin muncul akibat adanya perbedaan dalam penegakan hukum terhadap tindak pidana yang sama. Kesimpulan dari penelitian ini memberikan wawasan mendalam tentang kompleksitas implementasi hukum terkait tindak pidana perzinaan di Indonesia dan menyoroti perspektif teori perbandingan hukum dalam memahami kerangka hukum nasional dan lokal serta implikasinya terhadap masyarakat. Kata Kunci: perbandingan aturan hukum, tindak pidana perzinaan, KUHP lama dan Qanun Jinayat Aceh
POTENSI DISFUNGSI KETENTUAN PIDANA TENTANG PENGHINAAN TERHADAP ORANG MATI MENGGUNAKAN TEKNOLOGI INFORMASI Widodo, Widodo; Utami, Wiwik
Jurnal Magister Hukum Perspektif Vol. 15 No. 1 (2024)
Publisher : Magister Ilmu Hukum, Universitas Wisnuwardhana Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/magister.v15i1.99

Abstract

The honor of deceased people is protected by the Indonesian Criminal Code so that if there is defamation against him, the perpetrator will be punished. However, if defamation is carried out using Information Technology, it is not necessarily punishable, because there are differences in the media used. The researchers concluded that article 27 (3) the Information and Electronic Transaction Act can be used to prosecute perpetrators, but it turns out there are multiple interpretations in the legal regulations and the contents of the Joint Decree (SKB) of the Chief of Indonesian Police, the Attorney General and the Minister of Communication and Information which have the potential to make this article dysfunctional. It is necessary to examine the existence of Article 27 (3) as a basis for investigating and prosecuting perpetrators of criminal acts of defamation of deceased people using Information Teccnology, and the normative weaknesses of the SKB editorial in number 3 letters a and g. The doctrinal research method with a statutory approach is used to examine these 2 problems. Legal materials in the form of Article 27 (3) and its explanation, SKB, and other legal materials were analysed using content analysis techniques. There is no conflict between the contents and the explanation of Article 27 (3), so that it can be used as a basis for investigating and prosecuting perpetrators of defamation of deceased people. The contents of the SKB have multiple interpretations, there is a conflict between the contents of the SKB and the Explanation of Article 27 (3) because in number 1 the SKB only refers to the provisions of Article 310 of the Indoensian Criminal Code, not to defamation as regulated by the Criminal Code. The existence of this SKB has the potential to cause dysfunction of Article 27 (3) which is now Article 27A of the Information and Electronic Transaction Act as the basis for processing criminal law against perpetrators of defamation of deceased people using Information Teccnology. There needs to be a change in the contents of the SKB or a material review of the SKB is needed at the Supreme Court so that it is easy to apply Article 27A. Keywords: dysfunction, crime, defamation, information technology, deceased people
Factors Affecting Profit Quality in Non-Bank Financial Sector Companies Alfina, Alfina Maharani; Wiwik, Wiwik Utami
International Journal of Indonesian Business Review Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v3i2.946

Abstract

Purpose –PeThis study aims to analyze the effect of profit growth, capital structure, investment opportunity set, and audit committee on profit quality in non-bank financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Methodology/approach –This research is a causal research with a quantitative approach. Secondary data in this study were obtained from the Indonesia Stock Exchange (IDX) or the company's official website. The sampling method used the purposive sampling method and obtained 45 companies with 3 years of research. The analysis technique used is multiple linear regression analysis with the IBM SPSS version 25 application. Findings –The results of this study indicate that profit growth has no effect on profit quality, capital structure has a significant positive effect on profit quality, investment opportunity set has a significant negative effect on profit quality, and the audit committee has no effect on profit quality. Novelty/value –This study proves that the investment opportunity set is a factor that drives an increase in the quality of company profits as proxied by the Market to Book Value of Assets Ratio.
Study of CoVD19 Pandemic, Financial Ratios, and Macroeconomic Impact on Financial Distress in Indonesian Manufacturing Firms Traded on the Indonesian Stock Exchange Habibi, Hafid; Utami, Wiwik
International Journal of Economics, Business, and Entrepreneurship Vol 5 No 2 (2022): IJEBE July - December 2022
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v5i2.202

Abstract

The study examined CoV19, financial distress, and other macroeconomic and financial ratios to draw their conclusions. Profitability, liquidity, and leverage were used for financial measures, while inflation and currency exchange rates stood in for macroeconomic indicators. Companies in a financial crisis have lost money for two years, have negative equity, or have a debt-to-asset ratio of more than one. Included in this sample are all 186 manufacturing firms trading on the Indonesia Stock Exchange between 2017 and 2020. From 2017 to 2020, 482 businesses were observed during course time, and the sample was chosen randomly. Logit regression was used to analyze the data. No correlation was found between financial distress and variables like the COVID-19 epidemic, inflation, or currency exchange rates. profitability has a detrimental impact on distress. However, both liquidity and leverage can alleviate distress. Findings are consistent across all segments of the industrial industry. This research shows that financial distress are caused less by general economic conditions and the covid 19 epidemics than by profitability, liquidity, and debt issues.
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