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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis JURNAL KOULUTUS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Ilomata International Journal of Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Sains dan Informatika : Research of Science and Informatic International Journal of Advanced Science Computing and Engineering Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research SJEE (Scientific Journals of Economic Education)
Wiwik Andriani
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Comparison of The Financial Performance of Banking Companies Before and After Merger or Acquisition Zahara, Zahara; Alang Sari, Putrie; Ramadhea Jr, Syafira; Andriani, Wiwik
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.91

Abstract

In competitive era nowadays, management is expected to make the right business strategies, including merger or acquisition actions, for optimizing the value of the company. This study aims to analyze the differences in financial performance before and after a merger or acquisition. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study were banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out using purposive sampling method with a total sample of 6 companies. The research data used are financial statements for 2 years before and 2 years after the merger and acquisition. The data is processed using the SPSS v.25 application. The results of the study using the Wilcoxon signed test showed that there were significant differences in TATO and EPS after the merger or acquisition, then there were no significant differences in CR, DER, ROA, and NPL.
Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Nagari Alvionita, Revi; Mustika, Rasyidah; Andriani, Wiwik
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.59

Abstract

This research aims to determine accountability, transparency and community participation in managing nagari finances in Nagari Tanjuang Labuah, Sumpur Kudus District, Sijunjung Regency. The type of research is qualitative research. The data used in this research are primary data and secondary data. Data collection techniques through interviews, observation and documentation. The indicators used to measure accountability, transparency and community participation in nagari financial management are based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The data analysis techniques used are data reduction, data presentation, drawing conclusions. The results of the research show that accountability and transparency in managing nagari finances in Nagari Tanjuang Labuah have not been fully implemented in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, community participation in managing nagari finances in Nagari Tanjuang Labuah has been implemented in accordance with Minister of Home Affairs Regulation Number 20 2018
Reviewing the Accountability Practices of Village Funds: Case Study from Indonesia Andriani, Wiwik
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4590

Abstract

This study aims to determine the accountability of managing Nagari funds, including planning, implementing, reporting and accountability for managing village funds in Nagari Situjuah Batua. This study uses a qualitative approach to solve the phenomena raised. Data in this study were collected through several processes including in-depth interviews, observation, and documentation. The results of this study conclude that accountability for the management of Nagari funds in Nagari Situjuah Batua has been carried out from the planning, implementation, reporting and accountability stages in an appropriate manner and is also managed in an accountable manner so that the objectives of these funds are appropriate. The local government hopes that the Nagari funds can continue to be managed following the mandated community for the betterment of the village The novelty of this research is that it uses villages that have achievements at the local level as research objects
Bimbingan Teknis Akuntansi Pemerintahan dengan Modul dan Kertas Kerja Praktik Bagi Guru dan Siswa SMK Negeri 3 Padang Andriani, Wiwik; Yentifa, Armel; Zahara, Zahara; Hasanah, Anggun Desmita
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3173

Abstract

Understanding Government Accounting concepts is a competency that must be mastered by teachers and students at Vocational High Schools (SMK) as a basis for carrying out learning activities, especially in the field of Government Accounting. In its implementation, it is still necessary to improve the understanding of teachers and students related to the concept of Government Accounting. SMK Negeri 3 Padang, which is a partner in this service, faces obstacles in understanding Government Accounting. This service aims to provide understanding and skills to teachers and students at SMK Negeri 3 Padang about government accounting through technical guidance activities by making practical work modules for teachers and students in accordance with applicable government accounting standards in Indonesia. Activities carried out in this technical guidance are discussions, making modules and practical work on Government Accounting, technical guidance and training, as well as more in-depth mentoring of teachers and students. The results showed that there was an increase in participants' understanding from 70% to 90% based on the tests conducted. With this activity, it is expected to improve the competence of teachers and accounting students of SMK Negeri 3 Padang related to Government Accounting.
Menilai Kinerja Keuangan Perbankan Syariah di Bursa Efek Indonesia: Pendekatan Analisis Rasio dan Common Size Andriani, Wiwik; Surya, Firman; Zahara, Zahara
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 6 No. 2 (2024): (September 2024)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v6i2.653

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dan operasional bank syariah di Indonesia, dengan fokus pada PT Bank Aladin Syariah Tbk (BANK), PT Bank Syariah Indonesia Tbk (BRIS), PT Bank BTPN Syariah Tbk (BTPS), dan PT Bank Panin Dubai Syariah Tbk (PNBS) selama periode 2022-2023. Metode yang digunakan adalah analisis deskriptif kuantitatif, dengan mengumpulkan data rasio keuangan seperti Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), serta komponen aset, liabilitas, dan ekuitas. Hasil penelitian menunjukkan bahwa BRIS dan BTPS mencatatkan kinerja yang stabil dan positif, sementara BANK mengalami tantangan signifikan dalam mencapai profitabilitas. PNBS menunjukkan potensi pertumbuhan meskipun terdapat peningkatan liabilitas. Penelitian ini menyoroti pentingnya manajemen risiko dan transparansi dalam operasional bank syariah, serta implikasi kebijakan yang perlu diambil oleh regulator, khususnya OJK, untuk mendorong inovasi dan efisiensi. Novelty dari penelitian ini terletak pada analisis perbandingan kinerja bank syariah dalam konteks yang lebih luas, serta penekanan pada pentingnya indikator non-keuangan untuk evaluasi kinerja. Meskipun hasil penelitian memberikan wawasan berharga, terdapat keterbatasan terkait data yang terbatas dan periode analisis yang singkat. Penelitian ini merekomendasikan studi lebih lanjut yang melibatkan lebih banyak bank dan indikator yang lebih beragam, untuk memberikan kontribusi signifikan bagi pengembangan sektor perbankan syariah di Indonesia.
FINANCIAL STATEMENT INTEGRITY : WHAT ARE THINGS THAT INFLUENCE IT? Safitri, Anisa Zelvia; Andriani, Wiwik; Herman, Lisa Amelia
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.198

Abstract

This study aims to determine the effect of company size, institutional ownership, profitability and audit quality on the integrity of mining companies' financial statements on the Indonesia Stock Exchange for the 2017-2021 period. The approach used in this study is quantitative. The population is the mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique used was the purposive sampling method, and the data analysis in this study used multiple linear regression analysis. The findings of this study indicate that the variables of firm size, institutional ownership, and audit quality empirically have a positive effect on the integrity of the financial statements of mining sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, while profitability does not have a significant effect on the integrity of the financial statements of mining companies listed on the Indonesian Stock Exchange listed on the Indonesia Stock Exchange for the period 2017-2021.
Utilizing Requirement Testing Methods on Web-Based Swab Data Information System Defni, -; Johan, -; Putra, Andani Eka; Nova, Fitri; Andriani, Wiwik
International Journal of Advanced Science Computing and Engineering Vol. 4 No. 1 (2022)
Publisher : SOTVI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.219 KB) | DOI: 10.62527/ijasce.4.1.75

Abstract

The spread of the virus caused by SARS-CoV-2 has been designated as an extraordinary event so that the government to speed up the collection and management of this disease then appoints several hospitals that serve as referral hospitals for people who want to check themselves. One of the hospitals used as a reference by the government in West Sumatra is Andalas University hospital. In just one day, the hospital received thousands of samples for examination. The number of samples to be examined and the limited number of administrations that conduct data collection results in the length of the sample collection process. This article aims to design and implement an information system in the data collection of Swab Covid-19 using waterfall model system development methods. The requirement testing model is used for testing a web-based Covid 19 swab data information system whether it is in accordance with system users' needs analysis and design.
PERANAN MUSYAWARAH GURU MATA PELAJARAN (MGMP) TERHADAP KOMPETENSI GURU MATEMATIKA DI TINGKAT SMA Andriani, Wiwik; Natsir, Irmawaty
JURNAL KOULUTUS Vol. 2 No. 1 (2019): JURNAL KOULUTUS
Publisher : LPPM Universitas Kahuripan Kediri

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

Abstract

Penelitian ini bertujuan untuk mengetahui peranan guru dalam penerapan MGMP. Untuk mengetahui peranan guru matematika dalam mencapai guru professional. Untuk mengetahui peranan MGMP terhadap profesionalitas guru matematika.Penelitian ini termasuk penelitian kualitatif dengan pendekatan deskriptif yaitu mendeskripsikan peranan musyawarah guru mata pelajaran (MGMP) terhadap kompetensi guru matematika di tingkat SMA. Fokus penelitian ini adalah: peranan MGMP terhadap kompetensi kepribadian, kompetensi pedagogik, kompetensi professional, dan kompetensi sosial guru matematika di SMA. Subjek penelitian ini adalah guru-guru yang mengajar di SMA negeri 1 Sungguminasa yang aktif mengikuti kegiatan MGMP. Instrumen penelitian ini adalah peneliti sendiri. dikarenakan, peneliti sendiri yang merencanakan apa saja yang ditanyakan kepada subyek penelitian dalam wawancara. Teknik pengumpulan data dilakukan dengan observasi, tes penguasaan dan wawancara yang dilakukan kepada subjek penelitian. Penelitian ini menggunakan triangulasi teknik dengan teknik analisis data yang dilakukan adalah menggunakan analisis perbandingan. Hasil penelitian ini menunjukkan bahwa kegiatan MGMP berperan bagi kompetensi pedagogik guru, yang ditandai dengan kemampuan subjek menjelaskan unsur-unsur yang berkaitan dengan kompetensi pedagogik. Kemudian kegiatan MGMP memiliki peran pada kompetensi kepribadian subjek yang ditandai dari kemampuan subjek memahami manfaat dari kegiatan MGMP pada subjek, dan mampu memahami kelebihan dan kekurangan MGMP. Peran MGMP terhadap kompetensi sosial ditandai dari kemampuan subjek menjaga hubungan komunikasi yang baik terhadap sesama guru, pada pimpinan, dan pada peserta didik. Serta kemampuan subjek memahami masalah dan kondisi peserta didik termasuk kompetensi sosial subjek. Peran MGMP terhadap kompetensi professional subjek ditandai dari kemampuan peserta didik memahami materi pelajaran yang diajarkan, kemampuan menambah wawasan pengetahuan subjek. Hal inilah yang menunjukkan bahwa MGMP memberikan peranan yang penting bagi kompetensi Guru. Kata kunci: MGMP, Kompetensi pedagogik, sosial, kepribadian, profesional.
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA: STUDI PADA PERUSAHAAN INFRASTRUKTUR, TRANSPORTASI, DAN LOGISTIK Putri, Sanniyah Alya; Andriani, Wiwik; Fontanella, Amy; Zahara, Zahara
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.439

Abstract

This study aims to determine and analyse how free cash flow, financial distress, and investment opportunity set affect earnings management. This study uses the years 2018-2022 with this research sample includes 28 infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange. Purposive sampling is the sampling method used. Coefficient similarity test, descriptive statistical test, classical assumption test, and multiple linear regression analysis are the test procedures performed. According to the results of this study, free cash flow has no effect on earnings management, financial distress has a significant negative effect on earnings management, and investment opportunity set has a significant positive effect on earnings management.
From Data to Strategy: Analysis of Profitability, Tangibility, and Liquidity in Building Capital Structure of Islamic Banks in Indonesia Andriani, Wiwik; Djefris, Dedy; Zahara, Zahara
SJEE (Scientific Journals of Economic Education) Vol 9, No 1 (2025): April
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v9i1.212

Abstract

This study investigates the impact of profitability, tangibility, and liquidity on the capital structure of Islamic banks in Indonesia from 2021 to 2023. Employing a quantitative approach, the research utilizes multiple linear regression analysis. The population consists of 13 Islamic commercial banks registered with the Financial Services Authority (OJK) during this period, with a purposive sampling method resulting in a sample of 12 banks. Data are gathered from secondary sources, specifically annual financial reports available on each bank's website. The findings reveal that while profitability and tangibility do not significantly influence capital structure, liquidity has a negative and significant impact on it. Improving liquidity management, adjusting financing policies, and focusing on operational efficiency to enhance profitability are essential. Additionally, communicating liquidity strategies to investors and training staff on liquidity risk management will support better decision-making within the bank. This research lies in its focus on Islamic banks in Indonesia, highlighting liquidity's negative impact on capital structure. It provides contemporary empirical data, practical recommendations for management, and contributes to the literature on financial practices in Islamic banking.
Co-Authors - Johan Afridian Wirahadi Ahmad Alang Sari, Putrie Alvionita, Revi Amy Fontanella Ananto, Rangga Putra Anastasia Yaniarwana Sarumaha Andani Eka Putra Annisa Oktaviona Aprilyani Wirheny Putri Armel Yentifa Armel Yentifa Asratul Rahmi Ayu, Melati Sukma Aziyah, Herlina Bella Kurnia Putri Dandi Aprila Dedy Djefris Defni, - Dini Marisa Dita Maretha Rissi Diviana, Sukma Eka Rosalina Eka Rosalina Eka Siskawati Elfitri Santi Fera Sriyunianti Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Firman Surya Fitra Oliyan Fitri Nova, Fitri Gusmita Sofia Gustati Gustati Hasanah, Anggun Desmita Hidayatul Ihsan I Gusti Bagus Wiksuana Irda Rosita Megawati Nawara Putri Muhammad Ansar, Muhammad Muhammad Daffa Mustika, Rasyidah Natsir, Irmawaty Nofita, Resti Nur’aini Prima Widitia Leoni Putri, Sanniyah Alya Rahmadani Rini Frima Roni Putra Roni Putra Safitri, Anisa Zelvia Siswanto, Azi Sixtia Apriyana Asrul Syafira Ramadhea Jr Ulfah Arima Rm Ulfi Maryati Wina Nofrima Fitri Wira Hendri Zahara Zahara Zahara Zalida Afni