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All Journal Diponegoro Journal of Accounting Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan ECSOFiM (Economic and Social of Fisheries and Marine Journal) LAPORAN PENELITIAN DAN PENGABDIAN MASYARAKAT AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Owner : Riset dan Jurnal Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Sosio Dialektika Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Journal of Islamic economy and Community Engagement ProBisnis : Jurnal Manajemen Journal of Accounting and Finance Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) International Journal of Management, Business and Social Sciences Palawa Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Indonesia
Wulan Budi Astuti
Universitas Wahid Hasyim
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The Effect of Audit Opinion, Reputation of Public Accounting Firm on Audit Delay with Audit Tenure as Moderation in Indonesian Manufacturing Companies Teguh Widodo; Khanifah Khanifah; Wulan Budi Astuti; Salsa Hidayatusshiva
International Journal of Management, Business, and Social Sciences Vol 1, No 2 (2022): November
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v1i2.7714

Abstract

This study aims to analyze audit opinion and KAP reputation that affect audit delay with audit tenure as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. In this study, audit opinion and KAP reputation are independent variables, and audit delay is a variable. dependent, tenure audit as a moderating variable. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The total sample used is 135 companies which were determined through purposive sampling. The data analysis technique used is multiple linear analysis techniques with the help of the IBM SPSS 25 program. The results of this study indicate that audit opinion has no effect on audit delay. KAP reputation affects audit delay.
KOMUNIKASI BISNIS Astuti, Wulan Budi
Laporan Penelitian dan Pengabdian Masyarakat LAPORAN PENELITIAN
Publisher : Laporan Penelitian dan Pengabdian Masyarakat

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

Abstract

KATA PENGANTAR Puji syukur kehadirat Tuhan YME, karena atas limpahan ramah dan karunia-Nya, sehingga buku ini selesai disusun dan berhasil diterbitkan. Kehadiran Buku Komunikasi Bisnis ini disusun oleh para akademisi dan praktisi dalam bentuk buku kolaborasi. Walaupun masih jauh dari kesempurnaan, tetapi kami mengharapkan buku ini dapat menjadi referensi atau bahan bacaan dalam menambah khasanah keilmuan khususnya mengenai ilmu komunikasi dalam bisnis. Sistematika penulisan buku ini diuraikan dalam lima belas bab yang memuat tentang Mengenal Komunikasi Bisnis, Komunikasi Antarpribadi, Komunikasi dalam Organisasi, Komunikasi Bisnis Lintas Budaya, Perencanaan Komunikasi Bisnis, Surat Bisnis, Rapat Bisnis, Laporan Bisnis, Negosiasi Bisnis, Pesan dalam Komunikasi Bisnis, Wawancara Kerja, Teknologi Digital dalam Komunikasi Bisnis, Etika dalam Komunikasi Bisnis, Manajemen Komunikasi Bisnis, serta bab terakhir yaitu mengenai Evaluasi Komunikasi Bisnis. Ucapan terima kasih yang tak terhingga kepada seluruh pihak yang telah memberikan kontribusi dalam seluruh rangkaian penyusunan sampai penerbitan buku ini. Secara khusus, terima kasih kepada Media Sains Indonesia sebagai inisiator book chapter ini. Buku ini tentunya masih banyak kekurangan dan keterbatasan, saran dari pembaca sekalian sangat berarti demi perbaikan karya selanjutnya. Akhir kata, semoga buku ini bermanfaat bagi para pembaca. Januari, 2022 Editor.
Analisis Strategi Gender Terhadap Pendidikan Anak Keluarga Petani Jambu Di Demak Sari, Risti Lia; Astuti, Wulan Budi; Fatimah, Asa Salma
SOSIO DIALEKTIKA Vol 9, No 1 (2024)
Publisher : LP2M

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/sd.v9i1.9811

Abstract

Women's issues are still an important thing to discuss, in addition to continuing to develop, also many women's problems are never exhausted by a time or era of their presence on the surface of the earth, this is very visible when talking about the low resources of women, the problem of violence against women that occurs a lot either in the public or other sectorsThis research is a type of field research  with qualitative research methods. Field research is research carried out at the research location or in the field. This technique is carried out by means of observation and recording on the object of study. The focus of observation is carried out on three main components, namely space, actors and activities.  which aims to determine perceptions in providing education and efforts of guava farmer families in educating their daughters and sons. The results of this study attempt to determine the perception of guava farmer families in educating their daughters and sons are by distinguishing behavioral factors, age factors, interest factors, physical activity factors, biological development factors, closeness factors to both parents, and favorite
Spatial Blue Economy: Coastal Tourism Efficiency As an Application of Blue Economy in Jepara Region, Central Java, Indonesia Irhamni, Muhammad Ricza; Astuti, Wulan Budi
ECSOFiM (Economic and Social of Fisheries and Marine Journal) Vol 12, No 1 (2024): ECSOFiM October 2024
Publisher : Faculty of Fisheries and Marine Science, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ecsofim.2024.012.01.03

Abstract

Coastal tourism is the oldest, most important, and rapidly growing segment of the tourism industry, but it is also a fragile and seasonal sector. The blue economy is significant in achieving sustainability and resilience to face challenges. During COVID-19 the tourism sector suffered a loss of 75% in 2020, recovery efforts continue to be carried out, but the lack of research in Indonesia, a country that is geographically majority oceanic, highlights a significant research gap. Using a quantitative method approach of efficiency analysis with data envelopment analysis (DEA), it focused on 12 centers of the central decision-making unit of the Jepara, Central Java tourism center to test the hypothesis. The results show that most coastal tourism is efficient and can continue its tourism management activities. The advice can make innovations to increase the number of tourists who visit locally and abroad. However, there are four inefficient tourism centers, namely Jepara Ourland Park, Blebak Beach, Mandalika Island, and Panjang Island. The government and investors are advised to focus on these inefficient tourism centers, by focusing on the distribution of the use of areas and coastlines, reviewing the investments given, and improving accommodation facilitation to increase tourist interest.
PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN EMISI KARBON TERHADAP NILAI PERUSAHAAN Isna Dyah Nurrohmah; Fany Nurlailitasari; Umdatul Millah; Wulan Budi Astuti
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 3 (2025): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i3.3963

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan green accounting, pengungkapan Corporate Social Resposibility (CSR), dan pengungkapan emisi karbon terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kuantitatif menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam Indeks SRI-Kehati pada periode 2021-2023, yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan purposive sampling sebanyak 25 perusahaan. Menggunakan metode analisis regresi data panel dengan bantuan software Eviews 10. Hasil penelitian ini menunjukkan bahwa penerapan green accounting, pengungkapan Corporate Social Resposibility (CSR), dan pengungkapan emisi karbon belum mampu mempengaruhi nilai Perusahaan.
Family and Business Financial Planning Training in the Community T. Kolam A. Yarang Ch. Pattani, Thailand Ayuningtyas, Rosida Dwi; Yurista, Dina Yustisi; Sari, Risti Lia; Astuti, Wulan Budi; Ariyanti, Yulekhah; Buenae, Hasan
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol. 24 No. 1 (2024)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/dms.v24i1.20688

Abstract

One of the efforts to improve the quality of human resources on the economic and financial side is to provide improved community skills so that they are expected to get decent jobs and can get better income. Before carrying out the activity, some preparations were made. Preparation includes discussion of setting goals to be achieved, forms of activities and target participants. The discussion agreed on the form of activities was training on family financial management and Business Management. This training event was approximately 20 participants. In the Family Financial Planning Training activity, there were 15 participants, of which 80% were housewives / workers and 20% were men. Of the 15 participants, 75% were able to use financial management applications because age and feature retention were the main factors that caused them to be able to, the rest could only but had to look at the records of the stages Participants have been able to identify needs and wants due to limited financial income so strategies are needed to increase participants' income, one of which is online business.
Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak Retnoningsih, Sri; Wulan Budi Astuti; Setyo Mahanani; Maudina Alfiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2021

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
PENGUATAN USAHA PRODUKSI POTHIL DI DESA MUNENG WARANGAN KECAMATAN PAKIS KABUPATEN MAGELANG Mauluddin, M. Subchan; Darmanto, Darmanto; Kurniasari, Laeli; Faizin, Safaah Nur; Astuti, Wulan Budi; Astuti, Ernawati Budi; Hartati, Indah; Nugroho, Agung
Palawa: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023)
Publisher : Fakultas Teknik Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/palawa.v2i1.8743

Abstract

Pothil adalah sejenis makanan ringan berbahan dasar singkong yang menjadi salah satu makanan khas di Kabupaten Magelang.  Salah satu UKM yang bergerak dibidang usaha produksi pothil adalah UKM Pothil Munarsih yang berada di Muneng Warangan Pakis Kab Magelang.  Adapun permasalahan yang dihadapi mitra diantaranya adalah (i) penggunaan alat penggiling yang masih tradisional dengan bahan penutup dari kayu serta rak pemeraman dari kayu, (ii) pengemasan tanpa label kemasan, (iii) mitra belum memiliki ijin usaha dan ijin PIRT, serta (iv) mitra belum memiliki wawasan mengenai manajemen usaha, perijinan, dan pemasaran berbasis e-marketing.  Berdasarkan permasalahan tersebut maka solusi yang ditawarkan dalam kegiatan pengabdian kepada masrarakat ini adalah: (i) perancangan dan pabrikasi alat penggiling singkong serta rak pemeraman, (ii) pelatihan dan pendampingan proses pengemasan beserta desain label dan kemasan, (iii) pendampingan pengurusan ijin usaha dan ijin PIRT, (iv) pelatihan manajemen usaha, perijinan, dan pemasaran berbasis e-marketing. Penerapan alat penggiling, rak pemeraman serta perbaikan lokasi produksi telah berhasil meningkatkan kekuatan usaha produksi pothil. Pelatihan mengenai kemasan produk pangan telah berhasil memberikan wawasan mengenai informasi yang harus termuat dalam label kemasan pangan serta telah menghasilkan desain kemasan produk pothil. Kegiatan pendampingan oleh tim pengusul telah berhasil mendapatkan ijin usaha produks pothil.  Kegiatan pelatihan manajemen usaha telah berhasil memberikan wawasan mengenai manajemen keuangan usaha kecil serta manajemen pemodalan. Kegiatan pelatihan pemasaran telah berhasil memberikan wawasan kepada mitra mengenai jenis jenis media pemasaran online yang dapat dimanfaatkan untuk memasarkan produk pothil
SOSIALISASI PENGEMBANGAN WISATA RELIGI SYEKH MAULANA MANGUN SEJATI DALAM MENINGKATKAN DAYA TARIK WISATAWAN BERBASIS BUDAYA KEARIFAN LOKAL Irhamni, Muhammad Ricza; Astuti, Wulan Budi; Hidayat, Arief; Nadik, Jeni; Afnizar, Ikmal; Najla, Nadira Hulwatun
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 3 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i3.59103

Abstract

Spiritual tourism is part of the tourism sector that seeks to fulfill human spiritual needs and attracts many people because of the community's richness and deep cultural strength. One of the greatest potentials is spiritual tourism in the Sheikh Maulana Mangun Sejati area, which has been developed as a religious destination based on local values to support the local community's economy. At the socialization stage, several important steps were taken, namely: first, training was conducted to prepare the tourism area; second, socialization and briefing on the use of digital financial records; third, the use of technology, including the construction of an official website and the implementation of training. The existence of strong local traditions confirms that the development of religious tourism must always be based on local cultural values as a guarantee of authenticity and its connection to the identity of the local community. To ensure the success of the religious tourism destination development strategy, it is necessary to prioritize the main attraction as the central point of tourist visits. Tourism area preparation training is useful for improving products in the form of an official website and the digital delivery of information. Human resource management applied in the training is also useful for providing skills in tourism management, by involving IPNU-IPPNU Kedung Sub-district to participate in tourism management. Wisata spiritual merupakan bagian dari sektor pariwisata yang berupaya memenuhi kebutuhan rohani manusia dan menarik minati banyak orang karena kekayaan budaya yang dalam dan kekuatan dalam masyarakatnya. Salah satu potensi terbesar adalah wisata spiritual di kawasan Syekh Maulana Mangun Sejati yang dikembangkan sebagai destinasi religius berlandaskan nilai-nilai lokal untuk mendukung perekonomian komunitas setempatnya.  Pada tahapan sosialisasi dilakukan beberapa langkah penting: pertama-tama dilaksanakan pelatihan persiapkan kawasan pariwisata; kedua adalah sosialisasi dan pembekalan penggunaan pencatatan keuangan digital; ketiga adalah penggunaan teknologi meliputi pembangunan situs web resmi dan pelaksaanaan pelatihan. Keberadaan tradisi lokal yang kuat menegaskan bahwa pengembangan pariwisata religius harus senantiasa berdasarkan nilai-nilai budaya lokal sebagai jaminan keautentikan dan keterkaitannya dengan jati diri masyarakat setempat. Untuk memastikan strategi pengembangan destinasi wisata religius yang sukses perlu didahulukan atraksi utama sebagai pusat kunjungan utama para wisatawan. Pelatihan penyiapan kawasan wisata bermanfaat dalam meningkatkan produk berupa website official, dan menyampaikan informasi secara digital. Pengelolaan sumber daya manusia yang telah dilaksanakan dalam pelatihan juga bermanfaat untuk memberikan bekal keterampilan dalam manajemen pariwisata, dengan melibatkan IPNU-IPPNU Kecamatan Kedung untuk berpartisipasi dalam pengelolaan pariwisata. Pelatihan promosi menggunakan media massa memberikan manfaat pengenalan wisata religi Syekh Maulana Mangun Sejati secara lebih luas, serta pembuatan produk cinderamata dapat meningkatkan esensi makam Syekh Maulana Mangun Sejati.
ANALISIS MANAJEMEN RISIKO DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN Ardiansyah, Laila Syifa Sari; Astuti, Wulan Budi
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.337

Abstract

Penelitian ini melihat bagaimana NPL, LDR, dan BOPO mempengaruhi Return on Assets. Dengan menggunakan data sekunder dari 35 sampel, analisis dilakukan melalui regresi linier berganda setelah melakukan uji asumsi klasik, yang mencakup normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa distribusi residual adalah normal dan tidak terdapat masalah multikolinearitas. Meskipun terdapat indikasi heteroskedastisitas pada LDR, hasil uji Glejser dan analisis scatter plot mengonfirmasi bahwa tidak ada masalah yang signifikan, sementara autokorelasi diatasi dengan metode Cochrane-Orcutt. Uji T menunjukkan bahwa LDR dan BOPO memiliki pengaruh signifikan terhadap ROA, sedangkan NPL tidak menunjukkan pengaruh yang sama. Secara simultan, uji F mengindikasikan bahwa NPL, LDR, dan BOPO secara bersama-sama berpengaruh signifikan terhadap ROA, dengan koefisien determinasi (R Square) sebesar 0.869, yang menunjukkan bahwa 86.9% variasi ROA dapat dijelaskan oleh ketiga variabel tersebut. Penelitian ini menekankan pentingnya pengelolaan LDR dan BOPO dalam upaya meningkatkan profitabilitas.
Co-Authors Afnizar, Ikmal Agus Triyani Ahmad Sirojudin Maljum Alfie, Atiq Amjadallah APRILIA, SINDI Ardiansyah, Laila Syifa Sari Arief Hidayat Atieq Amjadallah Alfie Atieq Amjadallah Alfie Ayuningtyas, Rosida Dwi Buenae, Hasan Darmanto Darmanto Dina Yustisi Yurista Ernawati Budi Astuti Ernawati Budi Astuti Faizin, Safaah Nur Fany Nurlailitasari Fatimah, Asa Salma Ikaningtyas, Dina Pratiwi Ilham Setiawan Indah Hartati Indah Sri Lestari Irhamni, Muhammad Ricza Isna Dyah Nurrohmah Khanifah Khanifah Laeli Kurniasari Maudina Alfiyah Mauluddin, M. Subchan Nadik, Jeni Najla, Nadira Hulwatun Naufa, Ahmad Maulin Nugroho, Agung Ratiningsih Ratiningsih Risti Lia Sari RR. Ella Evrita Hestiandari Salsa Hidayatusshiva Salsabilla Putri Setianto, Ahmad Bagas Setyo Mahanani Sri Retnoningsih Sri Retnoningsih Suhita Whini Setyahuni Teguh Widodo Tria Handayaningrum Triyas Nur Hayati Umdatul Millah Yatuzzahra, Qomari Yulekhah Ariyanti