Article Per Year (5 Year)
p-Index From 2021 - 2026
5.494
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Dinamika Akuntansi El Dinar Proceeding SENDI_U Monex: Journal of Accounting Research Jurnal Ilmu dan Riset Akuntansi Jurnal Studi Manajemen dan Bisnis Journal of Accounting Science Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Jurnal Pengabdian Masyarakat Indonesia Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Abdi Masyarakat Indonesia Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Neo Journal of economy and social humanities Lead Journal of Economy and Administration Journal of Social Commerce Journal Community Service Consortium International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Management and Accounting Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wahidahwati Wahidahwati
Sekolah Tinggi Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 81 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 81 Documents
Search

 5   6   7   8   9 
The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable Agung Kurniawan; Wahidahwati; Titik Mildawati
Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA), August 2023
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v2i1.119

Abstract

This study aimed to find out either the direct or indirect effect of the board of directors, independent commissioners, and audit committees on firm value, with financial performance as the intervening variable. Furthermore, the population was State-Owned Enterprises that were listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The data collection technique used purposive sampling, which used two criteria for the sample. In line with that, there were 20 companies as the samples which required to be observed. Moreover, the data analysis technique used Path analysis with SPSS. As the result, it concluded that (1) the Board of Directors did not affect the financial performance, (2) Independent Commissioners had a positive effect on financial performance, (3) Audit Committees did not affect the financial performance, (4) the Board of Directors had a positive effect on firm value, (5) Independent Commissioners did not affect firm value, (6) Audit Committees did not affect firm value, (7) Financial Performance had a positive effect on firm value, (8) Financial Performance could not mediate the Board of Directors on firm value, (9) Financial Performance could mediate Independent Commissioners on firm value, and (10) Financial Performance could mediate audit committee on firm value.
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC Kotim Kotim; Wahidahwati Wahidahwati; Nur Fadjrih
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.439

Abstract

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.
PRAKTIK AKUNTANSI PADA TOKO TRADISIONAL DI DESA PRENDUAN, KAB. SUMENEP Asy’ari Asy’ari; Mahwiyah Mahwiyah; Wahidahwati Wahidahwati
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.181

Abstract

SMES are growing in NUMBER, quoted from DINKOP on average SME growth in Indonesia as much as 1, 2jt per year. From here, the author wants to know if the MSME is more focused to the traditional shop located in the village Prenduan – Sumenep accounting or not. Being an attraction for researchers because the village of Prenduan is a very crowded village of SMES from the adjacent villages. This village of business growth is seen rapidly research using qualitative method of diskriptif with 20 informers of the business Pekaku traditional shop with an interview and observation technique. The results of this research shows that there are still many SMES who are not aware of the importance of accounting and lack of a desire to record transactions.
Paradigma New Public Management (NPM) sebagai Kerangka Reformasi Birokrasi untuk Good Governance di Indonesia Alvin Herlandy Lazuardi; Wahidahwati Wahidahwati
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.43

Abstract

Good governance kini telah menjadi kata kunci dalam semua rumusan tujuan  reformasi birokrasi pemerintahan sebagai bagian dari transformasi dan pemanfaatan pemerintahan dalam arti yang seluas-luasnya di Indonesia. Sebagai tujuan, tata pemerintahan yang baik merupakan prasyarat bagi terwujudnya otonomi negara bagian dan daerah dan, menurut Gambhir Bhatta (1996), ditandai dengan tingkat akuntabilitas, transparansi, keterbukaan, dan supremasi hukum yang tinggi. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan , Metode studi literatur adalah serangkaian kegiatan yang berkenaan dengan metode pengumpulan data pustaka, membaca dan mencatat, serta mengelolah bahan penelitian. Didapatkan hasil  bahwa persyaratan reformasi birokrasi untuk mewujudkan tata pemerintahan yang baik masih termasuk dalam ruang lingkup paradigma ortodoks administrasi baru dalam arti  sempit. Di sisi lain, dapat dikatakan bahwa strategi dan kebijakan yang diambil oleh negara dan pemerintah daerah dalam  sistem pemerintahan terpadu Indonesia memiliki perspektif yang lebih luas dengan mempertimbangkan berbagai keadaan internal dan eksternal.
The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable Perdana, Taufan Aditya; Wahidahwati, Wahidahwati; Priyadi , Maswar Patuh
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1773

Abstract

General Background: The audit profession plays a crucial role in ensuring the accuracy and reliability of financial statements, which is increasingly important in a globalized economy. However, scandals involving audit failures, especially within government institutions, have led to a decline in public trust. Specific Background: In Indonesia, the Directorate General of Customs and Excise (DGCE) performs compliance audits that are vital to state revenue. The audit quality within such institutions is contingent upon the auditors’ competence and integrity, as these factors are essential for comprehensive and fair audits. Knowledge Gap: Despite existing research, there is inconsistency in the literature regarding the impact of auditor competence and integrity on audit quality, and the role of quality assurance as a moderating variable remains unexplored​​. Aims: This study aims to analyze the influence of auditor competence and integrity on audit quality and to determine whether the implementation of quality assurance moderates these relationships​​. Results: The study finds that both auditor competence and integrity positively affect audit quality, while quality assurance independently enhances audit quality. However, quality assurance does not moderate the relationship between auditor competence or integrity and audit quality​​. Novelty: This research is novel as it integrates quality assurance as a moderating variable, a factor not previously examined in similar studies​​. Implications: The findings suggest that the DGCE should focus on enhancing auditors’ competence and integrity while maintaining robust quality assurance practices to ensure high audit quality, thereby restoring public confidence​​.
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.439

Abstract

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.
INTERPRETIVE STUDY: THE MEANING OF RAHN GOLD ACCOUNTING PRACTICE IN THE PERSPECTIVE OF IMAM BUKHARI AND MUSLIM HADITH Wahidahwati, Wahidahwati; Agustin, Yuliana; Handayani, Nur; Muhammad, Mazlina
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.22444

Abstract

This research aims to determine the accounting treatment of Sharia gold pawn products at Sharia Pegadaian, which is measured by the hadith perspective of Imam Al-Bukhari. Furthermore, those used as references include the story of Armor, rides or vehicles, and the story of the Ansar men. The research method used in this research is a case study approach. The case study focuses on the accounting treatment of gold Rahn transactions from the beginning of the contract to the end of the contract. The research results show that the contracts used in Sharia Pawnshops use Rahn contracts, qardh contracts, and ijarah contracts. However, in practice, several things are not under Imam Al-Bukhari's hadith, namely loans for qardh financing, the determination of administrative costs based on the size of the loan, the classification of ijarah discount rates as a percentage, and the combination of qardh and ijarah contracts. The practices following Imam Al-Bukhari's hadith are the ijarah fee system, full payment, and auction. It is recommended that in qardh financing, the customer (rahin) be given a loan of more than 95% of the value of the gold at that time. The costs incurred by the customer must calculate Sharia pawnshop administration costs. Ijarah discounts should not be measured as a percentage, and they must be measured in nominal terms to avoid speculation. Furthermore, customers must receive justice if they borrow some funds so that they do not use two contracts in one transaction.
PENERAPAN PLATFORM DIGITAL MARKETING SHOPEE BAGI UMKM KOTA SURABAYA Wahidahwati, Wahidahwati; Rahayu, Rika; Zahro, Mar’atus; Maryam, Dewi; Kirana, Ardilla Ayu
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v7i2.6684

Abstract

New Normal saat ini memaksa Usaha Mikro, Kecil dan Menengah (UMKM) untuk menjual dan memasarkan produknya secara online agar bisa tetap bertahan. Ada banyak UMKM di Kecamatan Asemrowo dengan berbagai produk UMKM, namun pada saat pandemi Covid-19 mengalami penurunan penjualan bahkan mati. Untuk itu tujuan dari program pengabdian ini adalah untuk memberikan pelatihan dan pendampingan UMKM di Kecamatan Asemrowo melalui strategi digital marketing dengan platform shopee. Keuntungan dari strategi digital marketing, mulai dari meningkatkan brand awareness hingga kenaikan omset penjualan secara online. Mitra usaha yakni para pelaku UMKM yang terdiri dari pengusaha makanan yang terus berinovasi dalam memasarkan produk secara digital (Shopee). Kegiatan implementasi digital marketing dilakukan melalui tahapan survei mitra, pelatihan dan pendampingan, pembuatan media sosial bagi UMKM Kecamatan Asemrowo, dan evaluasi atas implementasi virtual marketing untuk memperluas cakupan penjualan dan keberlangsungan usaha di tengah tantangan persaingan dan lesunya perekonomian saat ini.
Strategi Virtual Marketing Bagi UMKM Di Kecamatan Asemrowo Kota Surabaya Jawa Timur Wahidahwati; Rahayu, Rika; Maratus Zahro; Ardilla Ayu Kirana; Dewi Maryam
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i1.9537

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan motor penggerak perekonomian yang diharapkan dapat meningkatkan kesejahteraan masyarakat. Kreativitas masyarakat dan kemampuan memanfaatkan sumber daya alam yang ada untuk memandu ide dan kreasi diwujudkan dalam berbagai produk UMKM. Ada banyak UMKM di Kecamatan Asemrowo dengan berbagai  produk UMKM, namun pandemi membuat beberapa UMKM mati. Tujuan dari program pengabdian ini adalah untuk memberikan pelatihan dan pendampingan UMKM di Kecamatan Asemrowo melalui strategi virtual marketing. Keuntungan dari strategi virtual marketing, mulai dari meningkatkan brand awareness hingga kenaikan omset penjualan. Mitra usaha yakni para pelaku UMKM yang terdiri dari pengusaha makanan yang terus berinovasi dalam memasarkan produk secara digital (instagram dan facebook). Kegiatan implementasi virtual marketing dilakukan melalui tahapan survei mitra, pelatihan dan pendampingan, pembuatan media sosial bagi UMKM Kecamatan Asemrowo, dan evaluasi atas implementasi virtual marketing untuk memperluas cakupan penjualan dan keberlangsungan usaha di tengah tantangan persaingan dan lesunya perekonomian saat ini
Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Surya Adi Wicaksono; Nur Fadjrih Asyik; Wahidahwati Wahidahwati
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.17893

Abstract

Latar Belakang: Perbedaan pandangan antara masyarakat dengan pemerintah dalam memandang pajak, pemerintah menganggap sebagai pendapatan sedangkan perusahaan menanggap sebagai beban. Perbedaan cara pandang pajak ini mengakibatkan tingginya kasus pajak di Indonesia. Agresivitas pajak ialah tindakan perusahaan untuk meminimalisi beban pajak dengan memanfaatkan aturan pajak.Tujuan: Penelitian bertujuan untuk menguji pengaruh likuiditas, leverage, dan Corporate Social Responbility terhadap agresivitas pajak dengan Corporate Governance sebagai variabel pemoderasi.Metode Penelitian: Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahan sektor real estate dan properti yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi moderasi.Hasil Penelitian: Hasil penelitian menunjukan bahwa likuiditas dan Corporate Social Responbility tidak berpengaruh terhadap agresivitas pajak, leverage berpengaruh positif terhadap agresivitas pajak, corporate governance memperkuat pengaruh likuiditas dan leverage terhadap agresivitas pajak sedangkan corporate governance memperlemah pengaruh Corporate Social Responbility terhadap agresivitas pajak. Keterbatasan Penelitian:Hanya berfokus pada perusahaan real estate dan properti merupakan keterbatasan dari penelitian ini.Keaslian/Kebaruan Penelitian: Penelitian ini mereplikasi dari penelitian sebelumnya yang diuji kembali dengan menambahkan uji moderasi corporate governance.
Co-Authors Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dian Palupi Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Fransisca, Linda Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah, Lailatul Lazuardi, Alvin Herlandy Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Maratus Zahro Maratus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Muhammad, Mazlina Ni Putu Radita Audi Audi Nia Istikasari Ningsih, Rusiati Nur Fadjrih Nur Fadjrih Asyik Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Ratna Wati Retno, Diajeng Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Yuliana Anggreani Dua Delang Kolit Zahro, Mar'atus Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida