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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) Jurnal Kesehatan Tambusai Jurnal EduHealth 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 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 Mother and Child Health Concerns 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
Wiwik Utami
Universitas Mercu Buana
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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.
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.
CREATE INDEPENDENT AND QUALIFIED YOUTH IN AN EFFORT TO PREVENT TEENAGE HEALTH PROBLEMS AND CHILD MARRIAGE THROUGH YOUTH POSYANDU AZIZAH, NUR; Muhidayati, Wiwik; Luluk, Sri; Utami, Wiwik
ABDIMASNU: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): ABDIMASNU
Publisher : Institut Ilmu Kesehatan Nahdlatul Ulama Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47710/abdimasnu.v4i3.459

Abstract

Background: Adolescence is a transition period from child to adult, and during this period adolescents often experience changes both physically, mentally and socially. The lack of knowledge of adolescents regarding adolescent reproductive health influences adolescent behavior in maintaining their reproductive health, apart from that this is also the cause of high levels of child marriage so it is necessary to increase the understanding and knowledge of adolescents regarding reproductive health and prevention of child marriage through activities at adolescent posyandu Method: community service is carried out through youth posyandu activities with socialization and education related to reproductive health and child marriage, where previously a pre-test was carried out regarding adolescent reproductive health material and after the activity a post-test was carried out. Result: community service activities were attended by 25 teenagers, midwives and village nurses, the majority, namely 18 teenagers (72%) had good understanding, this increased when compared to the pretest results, namely only 6 teenagers (24%) had good knowledge Conclusion: community service activities entitled creating independent and quality teenagers in an effort to prevent teenage health problems and child marriage through youth posyandu succeeded in increasing teenagers' understanding regarding reproductive health and child marriage
Determinan Financial Distress: A Study on The Property and Real Estate Sector in The Indonesia Stock Exchange Marcella, Rini; Utami, Wiwik
Advances In Social Humanities Research Vol. 2 No. 11 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i11.302

Abstract

The property and real estate sector plays a crucial role in the Indonesian economy but faces significant risks of financial distress. This study aims to identify the determinants of financial distress within this sector, focusing on companies listed on the Indonesia Stock Exchange between 2018 and 2022. The research examines the effects of profitability, liquidity, leverage, interest rates, and inflation on financial distress. Using a quantitative approach, this study applies statistical techniques and regression analysis to secondary data from various property and real estate companies. The findings reveal that: (i) profitability has a negative impact on financial distress, indicating that lower profitability increases the likelihood of financial difficulties; (ii) liquidity also shows a negative relationship with financial distress, meaning reduced liquidity elevates financial risk; (iii) leverage negatively influences financial distress, suggesting that higher debt levels exacerbate financial instability; (iv) rising interest rates contribute to financial distress by increasing borrowing costs, thereby straining company resources; and (v) inflation worsens financial distress by eroding purchasing power and dampening property demand. This study provides valuable insights for stakeholders, including investors and policymakers, to enhance their understanding of financial risk management in the property and real estate sector. The novelty of this research lies in its specific focus on a critical period and sector within the Indonesian economic landscape, addressing key areas of concern for financial stability
Profitability, Leverage, and Company Size: A Comparative Analysis of Manufacturing Firm Value in Indonesia and Malaysia During COVID-19 Utami, Wiwik; Nugroho, Lucky; Chairunesia, Wieta; Mulyani, Susi Dwi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.71

Abstract

This study examines the influence of profitability (Return on Assets/ROA), leverage (Debt-to-Equity Ratio/DER), and company size (LNAssets) on company value (Tobin’s Q) in Indonesia and Malaysia during the COVID-19 pandemic. The research aims to compare these relationships in both countries, considering differences in market maturity and investor behavior. Employing a quantitative approach, the study uses secondary data from 50 manufacturing companies in Indonesia and 42 in Malaysia, covering 2019–2021. Multiple linear regression was applied to analyze the data. The findings reveal that ROA positively impacts company value in both countries, with a more substantial effect observed in Indonesia due to its less mature market environment. DER also positively influences company value, as moderate leverage signals financial stability and growth potential. However, LNAssets negatively affect company value in Indonesia, reflecting agency conflicts and operational inefficiencies, while its effect in Malaysia is insignificant, indicating better governance and asset management. The results highlight that market dynamics and investor sophistication shape the effect of financial metrics on company value. This study offers practical implications for investors and policymakers. It provides insights into interpreting financial signals across different market contexts for investors. For policymakers, it underscores the importance of enhancing corporate governance in Indonesia to mitigate agency conflicts. The study’s novelty lies in its comparative analysis of Indonesia and Malaysia, demonstrating how market maturity and governance structures influence the relationship between financial metrics and company value. These findings contribute to firm performance and valuation literature during economic disruptions.
Co-Authors Achmad Chotib Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Ahmad Badawi Saluy Alfina, Alfina Maharani Amilin , ANDI AGUNG F, ANDI Anees Janee Ali Ardani, Pepy Saudia Ari Afandi, Agus Arif Pujianto Astuti , Novia Dwi Atmaja, Muhammad Zain Satria Augustina Kurniasih Aulia, Nadia Anggi Azizah, Amilia Nur B, Ainu Rofiq Bambang Santoso Marsoem 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 Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Jita, Dey Kristiawan, Indria Kusmiyati, Yeni Kustyarini, Kustyarini limgiani Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane MIP, Evita Mudji Rahayu Muhammad Faisal Sofa, Muhammad Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini 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 Nurhaliza, Puteri Ayu Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Palupi, Hendri Pinandia Sustami, Raffiky Poodar, Sandeep Putri Hulu, I’is Intan Putri, Evita Muslima Isnanda Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Rini Rini 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 Sri Mulyani Suci Arsita Sari Suharmadi Suharmadi Suryadharma Sim Sustamy, Raffiky Pinandia Tamliha, Suzanah binti Tatang Ari Gumayanti 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