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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 Akuntansi Perpajakan Jurnal Kreativitas PKM 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) 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 Social And Economics Research Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Akses : Journal of Public and Business Administration Science Jurnal Abdi Kesehatan dan Kedokteran Jurnal Sastra Indonesia Eduvest - Journal of Universal Studies Jurnal Magister Hukum Perspektif ABDIMASNU: Jurnal Pengabdian kepada Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Community Service and Society Empowerment Advances In Social Humanities Research International Journal of Indonesian Business Review International Journal of Nursing Information Bhakti Sabha Nusantara Economics & Islamic Finance Journal International Journal of Educational Qualitative Quantitative Research LAN TABUR: JURNAL EKONOMI SYARIAH JURNAL INSAN CENDEKIA JURNAL ILMIAH KESEHATAN Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Proceeding International Annual Conference Economics, Management, Business, and Accounting
Wiwik Utami
Universitas Mercu Buana
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The Influence of Intellectual Capital and Sustainability Reports on Company Value with Profitability as an Intervening Variable (Empirical Study of Manufacturing Sector Companies Listed on the Indonesian Stock) Siti Aisyah; Wiwik Utami
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

This research aims to examine the Influence of Intellectual Capital and Sustainability Report Disclosure on Company Value with Profitability as an Intervening Variable (Empirical Study of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021)”. Sampling was carried out using the random sampling method. The number of samples used in this research was 198 samples from 66 companies. The data analysis technique was carried out using path analysis. Research results show that Intellectual Capital has a significant effect on Profitability, the Sustainability Report has no significant effect on Profitability, Intellectual Capital has a significant effect on Firm Value, the Sustainability Report has a significant effect on Company Value, Profitability has a significant effect on Firm Value, Profitability as an intervening variable can’t mediate the influence of Intellectual Capital on Company Value, and Profitability as an intervening variable can’t mediate the influence of Sustainability Reports on Company Value.
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 Influence of Business Diversification, Investment Decision and Good Corporate Governance on Firm Performance (An Empirical Study on Companies in The Industrial Sector in ASEAN from 2019 to 2022) Muhammad Zain Satria Atmaja; Wiwik Utami
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.50898

Abstract

This study aims to analyze and test the impact of Business Diversification, Investment Decisions, and Good Corporate Governance on Company Performance. Company performance is measured using Return on Assets (ROA), while the independent variables include Business Line, Asset Growth, and Institutional Ownership, with Company Size as a control variable. The research population consists of industrial sector companies listed on the Indonesia Stock Exchange, Singapore, Malaysia, Thailand, and the Philippines during the period of 2019-2022. The sample size was calculated using the Slovin formula, resulting in 95 companies, with 19 companies selected from each country (quota random sampling), totaling 380 data points for analysis. Data analysis was conducted using multiple linear regression with the aid of Eviews 12 statistical software. The results show that Business Diversification, Investment Decisions, and Institutional Ownership have a positive and significant impact on Return on Assets. Analysis for each ASEAN country concluded that business diversification does not have a significant effect in Indonesia, investment decisions do not have a significant effect in Malaysia, and Institutional Ownership does not have a significant effect in Thailand.
Pengaruh Aktivitas Fisik Senam Aerobik Low Impact Terhadap Penurunan Kadar Gula Darah Pada Penderita Diabetes Melitus Tipe 2: The Effect of Low-Impact Aerobic Exercise on Blood Glucose Reduction in Patients with Type 2 Diabetes Mellitus Syafitri, Mutiara; Utami, Wiwik; Rahmawati, Rahmawati
Jurnal Abdi Keperawatan dan Kedokteran Vol 5 No 2 (2026): Jurnal Abdi Kesehatan dan Kedokteran
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/jakk.v5i2.124

Abstract

Type 2 Diabetes Mellitus (T2DM) is a chronic metabolic condition characterized by insulin resistance and impaired glucose metabolism, leading to elevated blood sugar levels. Effective blood glucose management is essential to prevent serious complications such as cardiovascular disease, renal failure, and neuropathy. This study aimed to investigate the impact of low-impact aerobic exercise on blood glucose levels among T2DM patients. This study employed a quasi-experimental design with a pre-test and post-test approach. A total of 74 participants were divided into two groups: an intervention group (n=37) that underwent a two-week low-impact aerobic exercise program, and a control group (n=37) that received no intervention. Respondent demographic characteristics included age, gender, education level, and occupation. Blood glucose levels were measured using a standardized digital glucometer. Data were analyzed using paired t-tests and independent t-tests with a significance level of p < 0.05. The results showed a significant decrease in mean blood glucose levels within the intervention group, dropping from 266.27 mg/dL to 173.14 mg/dL (p=0.001). Conversely, the control group showed no significant difference, with blood glucose levels changing from 256.83 mg/dL to 259.22 mg/dL. The independent t-test confirmed a significant difference between the intervention and control groups following the intervention (p=0.001).  In conclusion, low-impact aerobic exercise is effective in reducing blood glucose levels in T2DM patients. Based on these findings, low-intensity physical activity is recommended as a safe and effective non-pharmacological management strategy for diabetes patients to maintain routine glycemic control.
The Effect of Transfer Pricing, Profitability and Political Connections on Tax Aggressiveness with Gender Diversity as a Moderating Variable Nanik Nurjayanti; Wiwik Utami
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2705

Abstract

This study aims to explore the impact of transfer pricing, profitability, and political connections on the level of tax aggressiveness, considering gender diversity as a moderating factor. The research sample consists of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022. The sample was selected using a purposive sampling method, resulting in 142 mining companies. The data used in this study are secondary, obtained from audited financial reports available at www.idx.co.id. Data analysis was performed using the MRA technique using IBM SPSS 22 statistical software. Transfer pricing is proxied by (TP), Profitability is proxied by (ROA), political connections are proxied by (dummy), tax aggressiveness is proxied by (ETR), gender diversity is proxied with (GD). Transfer pricing does not significantly affect tax aggressiveness, whereas profitability has a significantly positive affect, political connections do not significantly influence tax aggressiveness, gender diversity does not moderate the effect of transfer pricing on tax aggressiveness, but it strenghnes the relationship between profitability and tax aggressiveness, and weakens the effect of political connections on tax aggressiveness.
Capacity Building of Accounting Teachers in Integrated Reporting to Support Junior Accountant Competency Wiwik Utami; Eliyani Eliyani; Rieke Pernamasari; Abdul Hadi Zulkafli; Supriyadi Supriyadi; Aditya Handi Chandra; Naily Syahfitri
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 9 (2026): Volume 9 Nomor 9 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i9.27058

Abstract

ABSTRACT This community service program aims to strengthen the capacity of members of the Accounting Teacher Working Group (MGMP) of Tangerang City in teaching the concepts of green accounting, sustainability reporting, and the green economy. The activity was carried out using a Participatory Action Research (PAR) approach combined with a community-service model through three stages: needs analysis, a one-day intensive training session, and program evaluation. The training was attended by 50 SMK Accounting teachers from Tangerang City, Banten, delivered through lectures, contextual case studies of companies in Indonesia, and interactive discussion covering three main topics: green accounting, sustainability reporting frameworks, and the concept of the green economy. The program was evaluated using a structured questionnaire completed by all participants and activity partners. The evaluation results show that participant agreement (combining the "strongly agree" and "agree" categories) reached 96–100% on indicators of increased knowledge, teaching-material development, and positive behavioral change. In contrast, the indicators for increased income and increased production received relatively lower agreement levels, at 56% and 88% respectively. These findings indicate that systematically and contextually designed teacher training is an effective strategy for integrating sustainability competencies into vocational accounting education. Nevertheless, an ongoing mentoring program is still needed so that the knowledge gained can be optimally implemented in classroom learning. Keywords: Green Accounting, Sustainability Reporting, Vocational Education, SMK Accounting Teachers, Community Service.
PENGARUH TINGKAT LITERASI PERBANKAN SYARIAH TERHADAP MINAT PENDANAAN SYARIAH PADA UMKM (STUDI DI PASAR TANAH ABANG, JAKARTA) Ai Fitri; Wiwik Utami
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1522

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Knowledge, Financial Attitude, dan Financial Behavior terhadap Minat Pembiayaan Syariah pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) busana wanita di Pasar Tanah Abang, Jakarta. Jenis penelitian ini adalah kuantitatif kausal dengan menggunakan data primer yang dikumpulkan melalui kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah melalui perangkat lunak SPSS. Hasil uji asumsi klasik menunjukkan model regresi memenuhi syarat kelayakan uji asumsi dan bebas dari gejala pelanggaran statistik. Hasil pengujian secara simultan (Uji F) menunjukkan bahwa Financial Knowledge, Financial Attitude, dan Financial Behavior secara bersama-sama berpengaruh signifikan terhadap Minat Pembiayaan Syariah dengan nilai kontribusi (Adjusted R Square) sebesar 9,23%. Namun, hasil pengujian secara parsial (Uji t) memberikan temuan yang beragam: (1) Financial Knowledge tidak berpengaruh signifikan terhadap Minat Pembiayaan Syariah; (2) Financial Attitude secara mengejutkan berpengaruh negatif dan signifikan terhadap Minat Pembiayaan Syariah; dan (3) Financial Behavior berpengaruh positif dan signifikan terhadap Minat Pembiayaan Syariah. Temuan ini mengindikasikan bahwa perilaku pengelolaan keuangan riil menjadi faktor pendorong utama yang menstimulasi minat pelaku UMKM dalam mengadopsi pendanaan berbasis syariah dibandingkan sekadar pengetahuan teoritis atau sikap keuangan mereka
Financial Digitalization Knowledge for Investment and MSMEs Funding Access Wiwik Utami; Taufik Akbar; Khozaeni bin Rahmad; Anwar Allah Pitchay; Andhika Permana Agustin; Laura Vidya Alvanny
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.537

Abstract

The urgency of this community service program lies in the fact that Micro, Small, and Medium Enterprises (MSMEs) is the backbone of the Indonesian economy—contributing over 60% to national GDP. As financial technology (fintech) continues to evolve, the gap between opportunity and MSMEs’ readiness is widening. Without timely intervention, many MSMEs risk being excluded from the benefits of Indonesia’s growing digital economy, limiting their growth and long-term resilience. This   community service was designed to raise awareness of financial digitalization among MSMEs and Indonesian migrant workers in Penang, Malaysia. The objective is to enhance understanding of digital bookkeeping, electronic payments (QRIS, e-wallets), fintech-based financing (P2P lending, crowdfunding), and basic investment access. By increasing awareness, the program aims to strengthen MSMEs' financial transparency, digital readiness, and long-term business prospects. The sessions were designed to be interactive and accessible for participants with limited prior exposure to fintech tools. Results of the program engaged 35 MSME participants. Evaluation results showed that 91% improved their awareness of digital  knowledge, 86% gained understanding of QRIS and e-wallets, and 74% expressed interest in fintech funding options.  Contribution of the program       enhances MSMEs’ preparedness for digital financial inclusion, supports national goals of economic digitalization, and aligns with higher education’s mandate to deliver measurable social impact through community service.
The Influence of Leverage, Profitability, and Transfer Pricing on Tax Avoidance: The Moderating Role of Economic Policy Uncertainty Aldi Maulana; Wiwik Utami
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3305

Abstract

This study investigates the impact of leverage, profitability, and transfer pricing on tax avoidance, with economic policy uncertainty (EPU) as a moderating variable. This study focuses on multinational companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling approach, 54 companies were selected as research samples, covering 233 observation data. The hypotheses were tested using eviews software and multiple linear regression models with Moderated Regression Analysis (MRA). Tax avoidance is measured using the Long-Run Cash Effective Tax Rate (LRCETR), which better captures long-term corporate tax behavior. This study uses the moderating variable of economic policy uncertainty to measure the influence of external company variables in moderating internal company variables. profitability has a significant positive effect on tax avoidance. But the leverage and transfer pricing variables do not affect tax avoidance. In addition, the economic policy uncertainty variable cannot moderate the relationship between leverage, profitability and transfer pricing on tax avoidance.
The Influence of GCG, Leverage, And Profitability on Corporate Investment With Economic Policy Uncertainty As A Moderating Variable Faiz Narendraputra; Wiwik Utami
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4567

Abstract

This study examined the influence of good corporate governance, leverage, and profitability on corporate investment, with economic policy uncertainty as a moderating variable. The population consisted of companies classified within the energy sector and listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, totaling 82 companies. The sample selection process employed purposive sampling, resulting in a final sample of 51 companies. This study utilized secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id). Panel data regression analysis was conducted using EVIEWS 12 software. The results indicated that, collectively, good corporate governance, leverage, and profitability influenced corporate investment. Partially, leverage and profitability had a significant positive effect on corporate investment, whereas good corporate governance and economic policy uncertainty did not have a significant effect. The moderating variable, economic policy uncertainty, did not moderate the relationship between good corporate governance and profitability, while leverage was negatively moderated by economic policy uncertainty.
Co-Authors Abdul Hadi Zulkafli Achmad Chotib Aditya Handi Chandra Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Agustin, Andhika Permana Ahmad Badawi Saluy Ahmad Maftukhin Ai Fitri Aldi Maulana Alfina, Alfina Maharani Alvanny, Laura Vidya Amilin , Andhika Permana Agustin ANDI AGUNG F, ANDI Anees Janee Ali Anwar Allah Pitchay Anwar Allah Pitchay, Anwar Allah Apollo Daito Ari Afandi, Agus Arif Pujianto Augustina Kurniasih B, Ainu Rofiq Bambang Santoso Marsoem Bin Rahmad, Khozaeni Chintya Dewi, Cindy Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eka Lestari, Waffani Eko Widianarko Kusnadi Eliyani Eliyani ENDRI ENDRI Erna Setiany Eva Riantika Ratna Palupi Faiz Narendraputra 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 Isnaini Munfarida , Aulia Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Khozaeni bin Rahmad Laura Vidya Alvanny Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane Muafida, Nabiatul Muhammad Faisal Sofa, Muhammad Muhammad Zain Satria Atmaja Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini Murni Hartini, Windadari Muslima Isnanda Putri, Evita Mustika, Ulfa Dyah Mutia Wahyuningsih Naily Syahfitri Nanik Nurjayanti Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi, Nukhan Wicaksono Nur Azizah Nur Laila Rahmawati, Nur Nur Wachidah Yulianti, Nur Wachidah Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Palupi, Hendri Putri Jihandini, Aida Putri, Evita Muslima Isnanda Raffiky Pinandia S Rahmawati Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Riantika Ratna Palupi, Eva Rieke Pernamasari 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 Supriyadi Supriyadi Suryadharma Sim Syafitri, Mutiara Tatang Ari Gumayanti Taufik Akbar 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 Yeni Kusmiyati Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila