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All Journal Jurnal Akuntansi & Auditing Indonesia An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Jurnal Studi Agama dan Masyarakat EKSPANSI Jurnal STIE Semarang (Edisi Elektronik) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha MANAJEMEN DEWANTARA Jurnal Manajemen Dirgantara Accounting Global Journal INTEGRITAS : Jurnal Pengabdian Jurnal AbdiMas Nusa Mandiri Indonesian Journal of Islamic Economics and Business Journal of Economic, Business and Engineering (JEBE) Jurnal Riset Akuntansi dan Bisnis Indonesia Economic Reviews Journal JURNAL AKUNTANSI DAN BISNIS Journal of Artificial Intelligence and Digital Business Jurnal Riset Manajemen Akuntansi Indonesia JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Inovasi Bisnis Manajemen dan Akuntansi JCSE: Journal of Community Service and Empowerment Jurnal Pengabdian Masyarakat Widya Wiwaha
Sulastiningsih
STIE Widya Wiwaha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan LQ45 Periode 2016-2020 Sulastiningsih Sulastiningsih; Yoga Pradita; Mahamadaree Waeno
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i2.725

Abstract

One of the purposes of establishing a company apart from making a profit is to increase the value of the company. If a company has a high value, then this is positive information for most shareholders, so they are not reluctant to invest funds in the company. Several factors are thought to affect the value of the company, one of which is Good Corporate Governance (GCG). In this study, what is included in Good Corporate Governance is the Board of Commissioners, Board of Directors, and Audit Committee. The number of samples in this study were LQ45 companies from the 2016-2020 period as many as 41 companies using the Purposive Sampling technique. The research data is in the form of an annual report (financial report). Several data analysis techniques in this study include: classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of data processing in regression analysis using the SPSS program produce the following equation formula: = + . From the above equation, it can be concluded that the variable (Board of Commissioners) has a positive and insignificant effect on (Company Value) so that the hypothesis is accepted. Variable (Board of Directors) has a significant negative effect on Firm Value. While the variable (Audit Committee) has a positive and insignificant effect on firm value. Simultaneous test results (F) conclude that the Board of Commissioners, Board of Directors and Audit Committee simultaneously have a significant effect on firm value. While the value of the R Square coefficient in this study is 44.60%, it means that the ability of Good Corporate Governance consisting of the Board of Commissioners, the Board of Directors and the Audit Committee in explaining the Company Value is not strong enough.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2021 Welsi Anggraini; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 3 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i3.787

Abstract

This study aims to analyze the prediction of bankruptcy using the Altman Z-Score method empirical studies on property and real estate companies listed on the indonesia stock exchange for the period 2012-2021. This type of research is quantitative descriptive research. The data used in this study is secondary data, where the data is obtained by accessing the idx.co.id site. In addition, data collection techniques were also carried out vy studying books, notes, journals, and related information. Sampling using purposive sampling with certain criteria, so that it can be determined 20 companies as samples in this study. The variables used in the financial ratios in the modified Altman Z-Score model are: working capital to total assets, retained earning to total assets, eraning before interest and taxes to total assets, and book value of equity to book value of total debt. The method used is the Altman Z-Score modified model because it can be used to predict company bankruptcy. The results showed that of the 20 companies there were 7 (seven) stable companies for (10) ten consecutive years with the code BAPA, BEST, BSDE, DUTI, GPRA, KIJA, MTLA. And there are 13 (thirteen) companies that have varied results, namely APLN, ASRI, CTRA, DART, DILD, EMDE, GMTD, JRPT, LPCK, LPKR, MDLN, PWON, and SMRA codes.
PENGARUH REGULASI, PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN APLIKASI SIPD TERHADAP PENYERAPAN ANGGARAN BELANJA PADA SATUAN KERJA PERANGKAT DAERAH DI KABUPATEN MAGELANG Evi Erliyani; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 4 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i4.854

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh regulasi, perencanaan anggaran, pelaksanaan anggaran, sumber daya manusia, dan penerapan aplikasi SIPD terhadap penyerapan anggaran belanja. Penelitian ini menggunakan sampel pegawai yang bekerja di SKPD Kabupaten Magelang sebanyak 19 Dinas, 5 Badan Daerah, Sekretariat Daerah, Sekretariat DPRD, Inspektorat dan 5 Kecamatan. Jumlah sampel penelitian ini adalah 59 responden, berdasarkan metode purposive sampling, yaitu aparat pemerintah daerah Kabupaten Magelang yang menduduki jabatan yang berkaitan dengan anggaran, antara lain Kasubbag Keuangan, PPTK, Bendahara Pengeluaran, dan Staf bagian Keuangan dan Perencanaan. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa pelaksanaan anggaran berpengaruh positif terhadap penyerapan anggaran belanja, sedangkan regulasi, perencanaan anggaran, kualitas sumber daya manuasia, dan penerapan aplikasi SIPD tidak berpengaruh terhadap penyerapan anggaran belanja.
PELATIHAN PEMBUATAN KEMASAN PRODUK UKM SEBAGAI UPAYA MENINGKATKAN PENDAPATAN UKM Asteria, Beta; Nugroho, Mohammad Awal Satrio; Sulastiningsih, Sulastiningsih; Laili, Ina Rizqi; Mawaddah, Sulalatul; Abadi, Bintang Kasih
INTEGRITAS : Jurnal Pengabdian Vol 8 No 2 (2024): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v8i2.4584

Abstract

In the Kotabaru village of Yogyakarta there are SMEs that are struggling to contribute to growing the economy in Indonesia. In winning the competition SMEs need to always innovate. One of them is how to win the hearts of buyers to decide to buy these SME products instead of other products. Not yet optimal product packaging produced by Kotabaru SMEs requires a solution to carry out community service activities with the theme of SME product packaging training. The method in this community service activity is carried out by means of training, demonstration and practice. Lectures are conducted to provide education about the importance and usefulness of packaging to training participants, namely Kotabaru SMEs. Demonstrations were carried out by means of the service team showing the materials used in the packaging process then the service team provided examples of finished packaging that could be added to SME products. And the service participants practiced making a bouquet of SME products. The community service activities went well. Participants followed the training with enthusiasm. Participants understood the importance of attractive and informative packaging. The results of the training were that SME participants were able to make beautiful and attractive product packaging. Attractive SME products will increase selling value, increase purchases of SME products as an effort to increase SME income.
Pengaruh Pengetahuan Investasi dan Kemajuan Teknologi terhadap Minat Gen Z dalam Berinvestasi di Pasar Modal Damayanti, Ananda Puspa; Sulastiningsih
Jurnal Manajemen Dirgantara Vol 17 No 2 (2024): Jurnal Manajemen Dirgantara, Desember 2024
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v17i2.1302

Abstract

This study examines the level of investment knowledge and technological advances on Generation Z Yogyakarta's interest in investing in the capital market. Along with the times, awareness of the importance of investment is increasing, especially among the younger generation born between 1997 and 2012. Technological advances have facilitated access to information and investment transactions, which have also influenced Generation Z's interest in participating in the capital market. This study uses a quantitative approach with a sample population of 100 respondents from generation Z in Yogyakarta. Based on the results of the analysis test, it shows that the level of understanding of investment knowledge and technological advances has a significant positive influence on the variable of generation Z's interest in investing. The results of these findings are expected to provide an understanding of the factors that encourage the younger generation to invest and the importance of investment education and the use of technology in investment activities.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI VARIABEL KEPEMILIKAN MANAJERIAL Ningsih, Wirdia; Sulastiningsih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 16 No 2 (2024)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v16i2.6386

Abstract

This study aims to examine the effect of financial performance and capital structure on firm value with managerial ownership as a moderating variable. This research uses a quantitative approach with secondary data taken from the financial statements of companies officially published on the Indonesia Stock Exchange (IDX). The sample consists of 12 mining sector companies selected using a purposive sampling technique. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that financial performance has a significant positive effect on firm value, capital structure has no significant effect on firm value, managerial ownership has no significant effect on firm value, managerial ownership cannot moderate the effect of financial performance on firm value, and managerial ownership cannot moderate the effect of capital structure on firm value.
Determinan Faktor Internal Non-Performing Financing Bank Syariah Pada Masa Pandemi Covid-19 Sulastiningsih; Suci Utami Wikaningtyas
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 4 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i4.113

Abstract

This study aims to test and analyze the determinants of internal factors consisting of Capital Adequacy Ratio (CAR), Financing to deposit Ratio (FDR) and bank size of Islamic banking in Indonesia on bank credit resilience as described through Non-Performing Financing (NPF) during the COVID-19 pandemic crisis. The sample of this study is 11 Indonesian Sharia banks that are actively operating nationally, which is determined by purposive sampling. As a result, there was simultaneously a significant influence between the variables CAR, FDR and bank size on NPF with a determination coefficient value of 47.6%. Partially, CAR and FDR had a significant effect, while bank size did not have a significant effect on NPF
PENINGKATAN DAYA SAING DAN KESEJAHTERAAN KT. KOMPITU HIJAU SEBAGAI GARDEN CITY MELALUI DIGITAL MARKETING Asteria, Beta; Sulastiningsih, Sulastiningsih; Subkhan, Muhammad; Renaldy, Fatkhan; Abdillah, Anang
Jurnal AbdiMas Nusa Mandiri Vol. 6 No. 2 (2024): Periode Oktober 2024
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v6i2.5657

Abstract

KT Kompitu Hijau faces challenges in marketing fresh agricultural products only through Whatsapp Group. Marketing of derivative products such as vegetable chips, healthy vegetable juice, dawet spinach, instant herbal medicine is limited to certain events organized by the Department. As well as less than optimal production management related to less attractive product packaging and water and electricity problems. The solution to overcome these problems requires training and mentoring in Digital Marketing as well as training and mentoring in production management. The method used in the training and mentoring of Digital Marketing and Production Management is the Participatory Rural Appraisal (PRA) approach which involves the community in the development process. As well as the FGD method to determine the right marketing strategy. The results after carrying out community empowerment activities are KT. Kompitu can market and sell products online through GrabMart E-Commerce, Instagram and WhatsApp Business Toko Kompitu Sehat. The results of assistance and training in production management of KT Kompitu Hijau are able to produce products that are packaged and have an attractive logo. As well as having optimal waters to produce the best products. KT Kompitu Hijau won 1st place in the Yogyakarta City Vegetable Landscape Competition which was attended by 34 farmer groups in Yogyakarta City. The evaluation results show that digital literacy has increased. This community empowerment activity was organized as a contribution to increasing the competitiveness and welfare of KT. Kompitu Hijau.
PENGARUH STRUKTUR MODAL PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN : Studi Pada Perusahaan Pertambangan Sub-Sektor Batubara Yang Terdaftar Di Bei Tahun 2017-2021 Attamami, Ali Muchtar; Sulastiningsih, Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i2.1009

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan pertambangan sub-sektor batubara yang terdaftar di BEI tahun 2017-2021. Metode penelitiannya menggunakan metode kuantitatif dengan analisis regresi linear berganda. Sampel dalam penelitian ini ditentukan dengan cara purposive sampling yaitu 12 perusahaan selama lima tahun. Hasil penelitian ini menyimpulkan bahwa variabel profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan struktur modal dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Nilai R2 menunjukkan 0,200. Hal ini mengidentifikasi bahwa semua variabel independen (struktur modal, profitabilitas dan ukuran perusahaan) mampu mempengaruhi variabel dependen (nilai perusahaan) sebesar 20%.
Pelatihan  Akuntansi Dan Keuangan Untuk Peningkatan Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Sulastiningsih, Sulastiningsih; Suci Utami Wikaningtyas; Sermi; Darmawan
JCSE: Journal of Community Service and Empowerment Vol. 5 No. 2 (2024): JCSE Oktober 2024
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/ef972t61

Abstract

The purpose of this Community Service (PkM) program is to provide knowledge, insight and skills regarding accounting practices and financial management to MSME actors in Beringharjo Market who are also partners of BMT Beringharjo Yogyakarta. The activities of this PkM program are by conducting literacy and socialization to MSME actors, conducting training and guidance in preparing financial reports, financial performance analysis, financial planning, management and control. The training method used is by conducting discussions, questions and answers and case analysis. The output of this PkM activity is increasing literacy and application of basic accounting knowledge for MSMEs, increasing understanding, knowledge and application of basic financial management concepts, increasing the competence of small entrepreneurs in preparing financial reports and conducting financial performance analysis.
Co-Authors Abadi, Bintang Kasih Abdillah, Anang Agung Slamet Prasetyo Agusti, Ninda Putri Zulekha Sapta Alida, Andini Putri Ambarwati, Arum Ambarwati, Lilik Anindya, Vanisa Rahma Annasya Isna Khanifa Ary Sutrichastini Assery, Syeh Attamami, Ali Muchtar Beta Asteria Candra, Intan Ayu Damayanti, Ananda Puspa Darmawan Dewangga, Rio Dewi, Nadia Ayu Saraswati Diana Vitasari Eko Susanto Ema Suprihatin Endarwati, Siti Erlina Syamsiah Evi Erliyani Faiz Fernando, Muhammad Febriyanto Febriyanto Febriyanto Firdaus, Rafli Amar Fitrianingrum, Dina Hanifah Aprilia Hasanah Setyowati Hasanah Setyowati Hassanee, Narong Hidayatulloh Hidayatulloh Husna, Jaza Anil Joko Nursusilo Khalida Urfiyya Laili, Ina Rizqi Lailliyah*, Marwah Dian Lailliyah, Mafwah Dian Mada-o Puteh Mahamadaree Waeno Mahsun, Mohamad Marwah Dian Lailliyah* Mawaddah, Sulalatul Meidi Syaflan, Meidi Muhammad Rifqi Nanda, Audi Gita Neni Oktaviana Nugrohowati Ningsih, Wirdia Novia Nurdwijayanti Nugroho, Jalu Nugroho, Mohammad Awal Satrio Nurjanah, Ekawati Octavia, Elisya Pana, Valen Prasetyo, Agung Slamet Purwati Purwati Puspa, Rio Azqy Beauty Ramadhan, Maulana Fajar Rastrasila, Dwika Renaldy, Fatkhan Riauwanto, Selamat Rizka Angga Nuary Rokhmah, Anisa Nur Safitri, Eva Sari, Ariesta Dewi Nila Sermi Setyowati, Rufaida Sholihati, Rizka Imanita Sri Diana Sri Mintowati Sri Mulyani Subkhan, Muhammad Suci Utami Wikaningtyas Sulistyowati, Ida Suryaningsih, Fatimah Sutrischastini, Ary Syahbilla Erza Prasiwi Syamsiah, Erlina Tama, Yudha Adi tri wahyuni Urfiyya, Khalida Urfiyya, Khalida Waeno, Muhammadare Wahyu Purwanto Wahyuningtiasari, Defi Welsi Anggraini Wikaningtyas, Suci Utami Winata, Aldi Winoto, Tri Joko Yanuar, Muhammad Fadhil Adli Yoga Pradita Yulyana Edin Saputri Zaenab Alboneh Zulkifli Zulkifli