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All Journal Journal of Islamic Accounting and Finance Research Perspektif Akuntansi Prosiding Seminar Nasional Unimus
Widaryanti Widaryanti
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Religion Humanities Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Other

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Reputasi KAP & Komite Audit pada Integritas Laporan Keuangan Dimoderasi Komisaris Independen & Kepemilikan Institusional Ardian Christiana; Widaryanti Widaryanti; Luhgiatno Luhgiatno
Perspektif Akuntansi Vol 4 No 1 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.437 KB) | DOI: 10.24246/persi.v4i1.p59-74

Abstract

This study aims to analyze the effect of the reputation of KAP and the audit committee to integrity of financial statements with independent commissioners and institutional ownership as moderating variables. This study uses secondary data from the annual reports. The population in this study were real estate and property companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used was purposive sampling and the number of samples was 32 companies. Methods of data analysis using the SPSS 26 program. The results of this study indicate that the reputation of KAP has a positive effect to integrity of financial statements. The audit committee has no effect to integrity of the financial statements. Independent commissioners do not moderate the influence of KAP reputation and audit committee to integrity of financial statements. Institutional ownership moderates the effect of KAP reputation to integrity of financial statements. Institutional ownership moderates the effect of audit committee to integrity of financial statements. The reputation of KAP and the audit committee has a simultaneous effect to integrity of financial statements.
PEMASARAN DIGITAL USAHA KERIPIK IKAN WADER RAWA SALATIGA Widaryanti Widaryanti; Luhgiatno Luhgiatno; Maduretno Widowati
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Keripik ikan wader adalah sejenis makanan yang dihasilkan dari para penyeberang rawa. Karenaikan wader rawa memiliki nilai gizi yang tinggi, ikan ini dapat dijadikan sebagai salah satu pilihanuntuk menyediakan makanan sehat dengan harga yang terjangkau untuk semua kelas sosialekonomi. Beberapa usaha keripik ikan rawa wader masih tergolong industri rumah tangga atauusaha mikro, kecil, dan menengah (UMKM). UKM “Kriwakz” merupakan salah satu UKM yangmenggarap keripik ikan wader rawa. UKM "Kriwakz" terletak di Salatiga, Indonesia, di Jalan StarRegency nomor 1 gang Telampok. Metode produksi lama menggunakan penggorengan dan tungkumasih digunakan. Mitra telah menentukan harga jual kripik Kriwakz. Mitra telah menentukan hargajual kripik Kriwakz. Karena tenaga kerja pemilik (suami-istri) belum diperhitungkan sebagai biayaproduksi, mitra belum cermat dalam menilai Harga Pokok Produksi dalam menetapkan harga jualkeripik Kriwakz. Keripik ikan wader Kriwakz dikemas menggunakan teknologi perekat sealer,namun satu per satu dengan tangan. Karena UKM Kriwakz akan kebanjiran dalam memasokkonsumen jika permintaan besar, hal ini akan mengakibatkan proses pengemasan yang tidak efisien.Permintaan keripik ikan Kriwakz saat ini semakin meningkat. Munculnya epidemi COVID-19 adalahkeuntungan bagi UKM Kriwakz, karena permintaan chip Kriwakz meroket. Konsumen lebihmemilih berbelanja secara online, sehingga pembeli kripik Kriwakz dapat ditemukan di seluruhpelosok tanah air, dari Sabang hingga Merauke. Untuk membuat konten media sosial, UKM Kriwakzmembutuhkan tambahan penjelasan dan pelatihan di bidang digital marketing. Pertama,pendampingan UKM Kriwakz dengan pemasaran digital, pelatihan pengembangan materi untukdibagikan di platform media sosial seperti Facebook dan Instagram yang lebih beragam dan dapatmenghipnotis orang untuk membeli. Kedua, untuk menangani kecepatan pelayanan penjualankepada konsumen, peralatan packing otomatis harus dibeli. Peningkatan omzet penjualan, kuantitasproduk, penjelasan, dan keterampilan merupakan contoh pencapaian output PKMS ini. Kata Kunci : Keripik Ikan Wader Rawa; Pemasaran Digital; Alat Pengepakan Otomatis,Peningkatan Penjualan
R biblioshiny application to explore sustainability research trends in Islamic finance: scientometric research Widaryanti Widaryanti; Wan Amalina Wan Abdullah; Riana Sitawati; Rudika Harminingtyas
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25962

Abstract

Purpose - This study aims to identify research trends on sustainability in Islamic finance as published by leading journals. Method - A total of 54 indexed publications was analyzed using the R Bibliometric application to generate a bibliometric map of sustainability in Islamic finance.   Result - The analysis shows a consistent annual increase in sustainability-related Islamic finance research, with the Isra International Journal of Islamic Finance being the most productive journal and Hassan MK as a prominent contributor.  Keyword analysis highlights “Islamism” and “sustainability” as dominant themes. Despite growth, research gaps remain that warrant further investigation. Implication - This study synthesizes existing research and identifies gaps, providing insights for scholars, policymakers, and practitioners to enhance the integration of sustainability in Islamic finance. Originality - This study introduces a novel application of Biblioshiny to explore sustainability literature in Islamic finance. Although Islamic finance is a broad topic, the specific focus on sustainability provides unique value, especially given the increasing attention to sustainability issues in various financial sectors.
Co-Authors Ardian Christiana Maduretno Widowati Nurul Fahmiwati Riana Sitawati Rudika Harminingtyas Wan Amalina Wan Abdullah