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Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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ABNORMAL ANALYSIS OF RETURN AND TRADING VOLUME ACTIVITY DURING THE COVID-19 PANDEMIC Peny Prastiwi Rahayu; Wahidahwati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.271

Abstract

This study aims to determine investor reactions from announcements given by the Government of Indonesia regarding the COVID-19 pandemic. In this study, investors' reactions were seen from whether there were abnormal differences in return and trading volume activity before and after the announcement. The announcements used in this study were the announcement of the first COVID-19 patient in Indonesia, the announcement of the PSBB and the announcement of the new normal. The sample used was 45 shares of companies listed in LQ45 on the IDX. The window period used in this study is 15 days, which is 7 days before the announcement, 1 day of announcement and 7 days after the announcement. The data analysis technique used is the paired sample t-test. The test results of this study show that there is investor reaction, judging from the abnormal return around the announcement of the first COVID-19 patient in Indonesia, the announcement of the PSBB and the announcement of the new normal.  Hypothesis testing shows that there are abnormal differences in return and trading volume activity before and after the announcement of the new normal. Meanwhile, there were different results in abnormal return testing and trading volume activity before and after the announcement of the first COVID-19 patient and the announcement of the PSBB, which showed no significant difference.
Online Marketing Through Digital Marketing Platform for Micro, Small, and Medium Enterprises Bamboo Craftsmen in Sukolilo Village, Lamongan, East Java Wahidahwati, Wahidahwati; Rahayu, Rika; Zahro, Maratus; Maryam, Dewi; Kirana, Ardilla Ayu
Jurnal Abdi Masyarakat Indonesia Vol 5 No 6 (2025): JAMSI - November 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2062

Abstract

In the face of increasingly difficult economic challenges, Micro, Small and Medium Enterprises (MSMEs), especially bamboo craftsmen, are faced with the need to sell and market products online in order to survive. Although many products produced by bamboo artisan MSMEs have quality, the limited location far from the city center and the lack of understanding about online sales cause a lack of interest from consumers. Therefore, the purpose of this service program is to provide training and assistance to MSMEs in Sukolilo Village, Lamongan, especially bamboo craftsmen, in using digital marketing strategies by utilizing the Shopee platform. The community service implementation method consists of 4 stages, namely identification, training and mentoring, monitoring and evaluation, and the impact of the community service. The results of the community service found that this digital marketing strategy can provide various benefits, ranging from increasing brand awareness to increasing online sales turnover. The implementation of digital marketing involves the stages of partner surveys, training and mentoring, the creation of social media specifically for MSME Bamboo Craftsmen in Sukolilo Village, Lamongan Regency, and evaluation of the implementation of digital marketing to expand sales reach and maintain business continuity amidst competition and the current sluggish economic conditions. The impact of this community service is that bamboo craftsmen understand the importance of digital marketing.
Paradigma New Public Management (NPM) sebagai Kerangka Reformasi Birokrasi untuk Good Governance di Indonesia Lazuardi, Alvin Herlandy; 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.
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.
Sharia Compliance and Islamic Good Corporate Governance: Evidence from BMH East Java Syakura, Abdan; Fidiana, Fidiana; Wahidahwati, Wahidahwati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.355

Abstract

Zakat institutions play a strategic role in socio economic empowerment by collecting and distributing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds to assist underprivileged communities. This study investigates the implementation of Islamic Good Corporate Governance (IGCG) and Sharia compliance at Baitul Maal Hidayatullah (BMH) East Java, focusing on their influence on institutional performance. Adopting a qualitative descriptive approach, data were collected through semi structured in depth interviews with key stakeholders, observations, and document analysis. Findings indicate that Sharia compliance constitutes the core pillar of IGCG, ensuring transparency, accountability, and ethical fund management. Despite minor operational challenges, such as administrative hurdles for certification and variable supervisory engagement, BMH East Java demonstrates robust governance practices that reinforce public trust and improve zakat distribution efficiency. This study provides empirical evidence that IGCG serves not only as a governance framework but also as a strategic tool for enhancing credibility, operational effectiveness, and social impact, offering practical implications for zakat institutions in Indonesia.
Digital Financial Literacy for Bamboo MSMEs: A SIAPIK Application Training Initiative in Lamongan Wahidahwati; Rahayu, Rika; Zahro, Maratus; Maryam, Dewi; Kirana, Ardilla Ayu
Warta Pengabdian Andalas Vol 33 No 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.33.1.1-9.2026

Abstract

East Java is a region rich in MSMEs in the food, beverage, craft, and other handmade goods sectors. One such area is Sukolilo Village, Lamongan, which is a renowned center for the bamboo craftsmen industry in Lamongan, participants were 10 bamboo craftsmen in Sukolilo Village. One of the reasons behind this initiative is the importance of financial literacy in the MSME sector, which is considered low and focuses only on profit/loss from a sales value. One thing that needs to be considered is the importance of determining the costs of the production process and determining the selling price, thus creating simple bookkeeping for MSMEs to increase financial literacy. One of the effective strategies in implementing community service activities in Sukolilo Village, Lamongan is to implement three stages of implementation, namely identification, training and mentoring, monitoring and evaluation. Based on the community service activities carried out in Sukolilo Village, which were attended by bamboo craftsmen in Sukolilo Village, Lamongan, it can be concluded that bamboo craftsmen in Sukolilo Village, Lamongan, started downloading the SIAPIK Bank Indonesia application from their respective cellphones via the Play Store and started using the SIAPIK application starting from registration, filling in business information, initial application settings, to entering financial data. The results of monitoring and evaluation indicate that bamboo craftsmen in Sukolilo Village require dedicated time and thought to prepare financial reports. Most bamboo craftsmen are housewives, so they require dedicated time to record their finances due to their busy daily schedules. This activity has clear outcomes is qualitative improvement. Implication this activity is to improve the quality of human resources, including in terms of expanding insight, knowledge, and improving skills.
PENGUATAN DAYA SAING MELALUI INOVASI PRODUKSI ANEKA OLAHAN IKAN BANDENG DI KELURAHAN TLOGO POJOK KECAMATAN KEBOMAS KABUPATEN GRESIK Nur Fadjrih Asyik; Wahidahwati Wahidahwati; Rika Rahayu; Maratus Zahro
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1656-1663

Abstract

Ikan Bandeng adalah makanan yang memiliki kriteria rasa yang tidak asin seperti ikan laut, dinilai lebih gurih (rasa yang netral) dan tidak mudah hancur. Bandeng dibudidayakan di kabupaten Gresik dan juga sebagai ikon kota Gresik. Usaha hasil olahan ikan bandeng mampu meningkatkan kesejahteraan masyarakat di Gresik. Otak-otak bandeng dan Bandeng asap merupakan salah satu alternatif pengolahan ikan bandeng tanpa duri yang mampu meningkatkan nilai tambah ikan bandeng, Masalah yang dihadapi adalah proses pengasapan ikan masih memakai cara tradisional, sehingga asap mengganggu kesehatan dan kebersihan udara lingkungan serta limbah duri dan tulang ikan tidak dimanfaatkan. Implementasi pengabdian kepada masyarakat pada salah satu UMKM Otak-otak Bandeng dan Bandeng Asap “MM” di Kebomas Gresik milik Bu Munawarah diharapkan mampu meningkatkan daya saing produksi dengan memberi bantuan berupa pembuatan alat pengasapan ikan bandeng yang ramah lingkungan dan capaian kinerja IKU dilakukan melalui diversifikasi produk olahan dari ikan bandeng. Hal tersebut mampu memperkuat daya saing mitra melalui inovasi alat pengasapan ikan bandeng sehingga mampu meningkatkan efisiensi dalam proses produksi serta berinovasi dalam diversifikasi produk melalui beberapa jenis produk olahan ikan bandeng.
The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable Kurniawan, Agung; Wahidahwati; Mildawati, Titik
Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA)
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.
Determining Factors Of Fraud In Government Institutions (Empirical Study on OPD in Malaka Regency) Josep Manek, Kristo; Wahidahwati; Suryono, Bambang
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.48 KB) | DOI: 10.56403/nejesh.v1i1.26

Abstract

This study aimed to examine and analyze the effect of internal control, organizational culture, leadership style, compensation suitability, and un-ethic behavior on fraud at the Government Institution of Malaka Sub-district. The research population was all civil servants who worked at Malaka Local Government Organization. Furthermore, the data collection technique used a purposive sampling technique. In this study, there were 153 civil servants chosen as the sample. The study used questionnaires as its research instrument and primary data. Moreover, it was quantitative research. Meanwhile, the data analysis technique used multiple linear regression. According to the findings, this study concluded that internal control had a negative and significant effect on fraud. Similarly, leadership style had a significantly negative effect on fraud. However, un-ethic behavior had a positive and significant effect on fraud. On the contrary, both organizational culture and compensation suitability did not have a significant effect on fraud at the Government Institution of Malaka Sub-distric.
The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Perdana, Taufan Aditya; Wahidahwati; Priyadi, Maswar Patuh
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.
Co-Authors Abdan Syakura Abdan Syakura Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan 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 Aulia Rezy Fany Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dewi Maryam Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endang Kusmana Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo ISNAWATI Istikasari, Nia Jamilah Jamilah Josep Manek, Kristo Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah Lazuardi, Alvin Herlandy Lilik Pujiati Linda Fransisca Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Mar'atus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Moh. Faisol Muhammad Adam Rizky Putra Muhammad, Mazlina Mujiono Ni Putu Radita Audi Audi Nia Istikasari Ningdiyah, Endra Wahyu Ningsih, Rusiati Nur Anisah Nur Fadjrih Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Rahayu, Rika Ratna Wati Retno, Diajeng Rika Rahayu 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 Thoharo, Ainun Titik Mildawati Titik Mildawati Tri Winarsih Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara Weka Natasia, Weka Wicaksono, Surya Adi Yaumi, Sri Yuliana Anggreani Dua Delang Kolit Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida