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All Journal Diponegoro Journal of Accounting Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan EQUILIBRIUM 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 Journal of Islamic economy and Community Engagement ProBisnis : Jurnal Manajemen Journal of Accounting and Finance International Journal of Economics, Management and Accounting Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) International Journal of Management, Business and Social Sciences Palawa Jurnal Pengabdian Kepada Masyarakat
Wulan Budi Astuti
Universitas Wahid Hasyim
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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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.
The Covid-19, Policy, and Islamic Capital Market in Indonesia Retnoningsih, Sri; Naufa, Ahmad Maulin; Astuti, Wulan Budi
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.13542

Abstract

This paper examines the impact of Covid-19 (death and positive cases) on Indonesia's Islamic capital market, proxied by the Jakarta Islamic Index. Covid-19 data in Indonesia, which is proxied by four measures such as the number of new cases (NC), cumulative cases (CC), new deaths (ND), and cumulative deaths (CD). Further, whether any policy from regulators could mitigate its impact, we utilize daily time-series data from January to July and propose the multiple regression model to test its effect with some robustness checks. Our results indicate that Covid-19 leads to a lower price of the Islamic index, and the regulations from the government could reduce its negative impact. The negative impact of Covid-19 could be reduced by policies from the Indonesian government and other authorities like OJK, IDX, and BI. The policy from those regulators is grouped by policy backgrounds such as lockdowns and restrictions, reopening economy like new normal, fiscal, monetary, and macroeconomic, exchange rate, and balance of payments. Therefore, it is pivotal to alleviate Covid-19’s drawbacks on the Islamic capital market by providing relevant policies in Indonesia.
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
ESG and Financial Scandals : The Role of Investor Attention in Curbing Misconduct in Indonesia’s Banking Industry Indah Sri Lestari; Wulan Budi Astuti; Ratiningsih Ratiningsih
International Journal of Economics, Management and Accounting Vol. 1 No. 1 (2024): March : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i1.1057

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.
Co-Authors Afnizar, Ikmal Agus Triyani Ahmad Sirojudin Maljum 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 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 Setyo Mahanani Sri Retnoningsih Sri Retnoningsih Suhita Whini Setyahuni Teguh Widodo Tria Handayaningrum Triyas Nur Hayati Umdatul Millah Yulekhah Ariyanti