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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi : Journal of Economic Journal of Economics, Business, & Accountancy Ventura DiE: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Manajemen & Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Ilmiah Mandala Education (JIME) EKUITAS (Jurnal Ekonomi dan Keuangan) Sebelas Maret Business Review TECHNOBIZ : International Journal of Business Airlangga Journal of Innovation Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Civil Engineering Science & Technology (CI-TECH) AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Accounting and Finance Management (JAFM) SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riwayat: Educational Journal of History and Humanities SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Widi Hidayat
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pelatihan Akuntansi EMKM Industri Kerupuk Ujungpangkah Kabupaten Gresik Hidayat, Widi; Ratnawati, Tri
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 5 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i5.1305

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSME players often face obstacles in preparing financial reports in accordance with applicable accounting standards. The application of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a solution to improve the quality of MSME financial reports. This training aims to analyze the effectiveness of SAK EMKM-based accounting training in improving the understanding and skills of MSME actors in preparing financial reports. The training was conducted using interactive methods, accompanied by practical exercises and mentoring. The results of the training show that SAK EMKM-based accounting training is effective in improving the understanding and skills of MSME actors in preparing financial reports according to standards. The training materials include an introduction to accounting, the accounting cycle, preparation of financial statements according to SAK EMKM, and interpretation of financial statements for business decision making. The resulting financial statements consist of a profit and loss statement and a statement of financial position. The implementation of SAK EMKM is expected to improve the quality of MSME financial statements, so as to encourage sustainable business growth and increase access to formal financing.
The The Influence of Work Culture, Work Environment and Organizational Commitment on Employee Performance with Work Motivation as A Mediation Variable at Albarqah Medika Health Clinic Muhammad Iqbal Albar; Widi Hidayat; Ake Wihadanto
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2955

Abstract

This research aims to determine the influence of work culture, work environment, organizational commitment on employee performance at the Albarqah Medika health clinic. And what is the effect if mediated by work motivation variables. The research method used is quantitative research type explanatory research. The subjects in this research were 45 clinic employees. The research instrument was a direct and closed questionnaire containing questions about the research variables, as well as a study of documents available at the clinic. Data analysis in this research used SPSS 25.0 for Windows to test instruments and determine the relationship between independent variables and dependent variables without mediating variables and with mediating variables (MRA). From the research results it was found that the influence of work culture, work environment, organizational commitment and motivation work on performance with significance values respectively 0.005, 0.005, 0.010, and 0.035. And all independent variables have an influence on the dependent variable through mediating variables with significant values respectively 0.040, 0.040 and 0.005. This shows that all variable values are <0.05, meaning that Ha is accepted and Ho is rejected. The conclusion is that work culture, work environment and organizational commitment has a significant influence on performance, also when this influence is moderated by work motivation.  
Evaluasi Sistem Anggaran Dana Bos Pada MTSN Bojonegoro II Kabupaten Bojonegoro Sutrisno, Sutrisno; Hidayat, Widi; Muktiyanto, Ali
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1216

Abstract

This study aims to evaluate the system in compiling and processing the BOS (School Operational Assistance) budget. The research method used is descriptive qualitative by describing and depicting. There are 2 sources of research to be used as information, namely Primary Data consisting of BOS treasury officials and Secondary Data consisting of BOS financial reporting. The techniques used for the study were interview techniques and observation techniques, resulting in research that the BOS fund budgeting system at MTsN Bojonegoro II through the Education Management Information System (EMIS) at www.emispendis.kemenag.go.id, BOS fund management in accordance with the MTsN Bojonegoro II Madrasah Activity and Budget Plan (RKAM) has covered all elements of the 8 National Education Standards, BOS fund budget reporting can be in the form of financial reporting including the General Cash Book, UP Cash Book
Konsentrasi Kepemilikan, Transaksi Pihak Berelasi, dan Kinerja Perusahaan Nitami Galih Pangesti; Widi Hidayat
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p08

Abstract

Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers. But, when ownership concentration becomes high, lead to another agency problem that is conflict between controlling shareholders and minority shareholders. This study purposed to examine the relation of ownership concentration and related party transactions on firm performance. This research uses quantitative descriptive method with associative approach. Sample used in this study was 474 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. We used multiple linear regression as analysis technique. Results showed that ownership concentration had a positive effect on firm performance and related party transactions had a positive effect on firm performance. Keywords : Ownership Concentration; Related Party Transactions; Firm Performance.
Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan Sinye Polani Thoomaszen; Widi Hidayat
E-Jurnal Akuntansi Vol 30 No 8 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i08.p11

Abstract

This study examined the influence of board gender diversity on the firm performance.the research sample use property and health companies listed in Indonesia stock exchange 2015-2018. total 30 companies. use quantitative methodology with panel regression data analysis techniques were used in this study. The results showed that the gender diversity of the board of commissioners did not have a positive effect on company performance (H1 was rejected) while the gender diversity of the board of directors had a negative effect on company performance (H2 rejected). SIZE and ID control variables also showed significant effect on company performance. For further research it is recommended to use two other methods such as Dummy or gender proportion to measure gender diversity so that the results can be compared, as well as more research data. Keywords: Board Gender Diversity; Firm Performance; Size; Independen Director.
DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR? Sundari, Siti; Hidayat, Widi; Isnalita; Nuswantara, Dian Anita; Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v12n2.p273-296

Abstract

A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.
Co-Authors Ake Wihadanto Ali Muktiyanto Ali Muktiyanto Ardianto Ardianto Cinthya Ratna Yuniar Citra Lutfia Dewi Marina Dian Anita Nuswantara Elisabet Elisabet, Elisabet Emilia Desi Listyaningsih* Frida Fanani Rohma Ign. Advent Susilojati Isnalita Jessica Natanael Gunawan Jimy Abadi Mik Wanul Khosiin Mik Wanul Khosiin Muhammad Iqbal Albar Muktiyanto, Ali Ni Nyoman Alit Triani Nitami Galih Pangesti Nurani Fatma Run, Pharatt Sinye Polani Thoomaszen Siska Wijayanti, Siska Siti Sundari Sudarman, WIdya Aulia Sudibjo Sudibjo Sutrisno, Sutrisno Tatang Ari Gumanti Tatang Ari Gumanti Tri Ratnawati Tri Ratnawati WIdya Aulia Sudarman