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All Journal MODUS-Jurnal Ekonomi dan Bisnis International Journal of Social Science and Business The Indonesian Journal of Accounting Research GANESHA: Jurnal Pengabdian Masyarakat Jurnal Atma Inovasia
Ignatia Ryana Widyatini
Universitas Atma Jaya Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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PENGARUH DIVERSIFIKASI PORTOFOLIO KREDIT TERHADAP TINGKAT RISIKO KREDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Bank Umum di Indonesia) Widyatini, Ignatia Ryana
Modus Journals Vol 27, No 2 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i2.551

Abstract

A formal control system supports the success of loan portfolio diversifcation strategy. Good corporate governance as a formal control system can support the success of the implementation of loan portfolio diversifcation strategy.  This  will  result in the low level of risk profle. The aim of this study is to explore the efect of loan portfolio diversifcation on the credit risk level with good corporate governance as a moderating variable. EViews 7.2 was used in the panel data analysis. General banks that had registered at BEI in the 2009-2012 period were used as samples. Data collection of 20 banks was based on certain criteria. The results of this research showed that good corporate governance moderate loan portfolio diversifcation strategy, so it can decrease t h e  credit risk level. The positive efect of good corporate governance in moderating the efect of loan portfolio diversifcation on the  credit risk level was consistent, not only based on the type of loan but also the economic sector.Keywords: loan portfolio diversifcation, credit risk, good corporate governanc.
Creative Business Financial Literacy in Yogyakarta Aribawa, Dwitya; Widyatini, Ignatia Ryana
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.446 KB) | DOI: 10.23887/ijssb.v1i2.10528

Abstract

Small and medium scale businesses (SMEs) have relatively difficulty in increasing their business scale. Financial literacy is a fundamental factor for economic growth and financial stability. The implementation of the AEC in 2016 shows a shift in global economic competition in South East Asia stressing much on value added economics. Indonesia Creative Economy Agency has projecting the creative economy as one of essential element to foster economic growth and sustainable development through this globalization changes Creativity must be supported by a strong foundation of management to create a competitive advantage in business. There is no research or survey in Indonesia that specifically explore the financial literacy roles for the company, in this study corporate financial literacy can be seen from the point of view of the owner and / or manager of company. Following importance of financial literacy to development of business development, this research aim to explore the important factors that affect as the foundation of financial literacy level of business owners that works on creative sectors in Special District of Yogyakarta areas. The result of this research shown firm demographic, financial fraud intention, firm financial capability and firm financial condition partially and simultaneously influence financial literacy for Yogyakarta creative business. In macro aspect, good financial literacy leads to good financial decision making, this finding found relative vary on individual level studies. In this research, it also infer that low level of financial literacy lead to high degree of fraud intention. This research suggest to policy makers that increase financial literacy level will increase financial inclusion of the country itself. Financial knowledge escalation will effectively done through the synergy of stakeholders, which is government, academia, private sector (small and big firms) and civil society. 
Off-Balance Sheet Analysis Toward Risk-Adjusted Performance Ignatia Ryana Widyatini; Raymundo Patria Hayu Sasmita
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.508

Abstract

Abstract: Off balance sheet is an activity undertaken by a financial institution, but not seen or recorded on the balance sheet because such activities do not cause or involve ownership of assets and the issuance of debt instruments (Saunders & Cornett 2003). Off Balance Sheet activities can be obtained through income derived from non-interest income. The off balance activity is initiated by the banking industry with the aim of creating diversification in obtaining optimal bank's returns. This study aims to investigate the effect of revenue diversification from off balance sheet activity toward Bank’s risk-adjusted performance. This research was conducted in several Commercial Banks in Indonesia. The data collection was based on purposive sampling and statistically analysed using Eviews version 9.2. The results of this research showed that revenue diversification from off balance sheet activity bears positive effects toward Commercial Bank’s risk-adjusted performance in Indonesia. Off balance sheet activity was measured by non-interest income reported in the income statement..  Keywords: off-balance-sheet, diversification, risk-adjusted, non-interestAbstrak— Off balance sheet adalah aktivitas yang dilakukan oleh institusi keuangan namun tidak nampak pada neraca karena aktivitas ini tidak menyebabkan dan melibatkan kepemilikan asset serta tidak menimbulkan penerbitan hutang (Saunders & Cornett 2003). Pendapatan dari aktivitas Off Balance Sheet dapat diperoleh melalui pendapatan yang berasal dari pendapatan-non bunga. Aktivitas off balance sheet dimulai oleh industri perbankan dengan tujuan menciptakan diversifikasi dalam memperoleh pengembalian bank yang optimal. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh diversifikasi pendapatan yang timbul dari aktivitas off balance sheet terhadap tingkat pengembalian berbasis risiko pada industri perbankan. Penelitian ini dilakukan di beberapa bank umum di Indonesia. Pengumpulan data berdasarkan purposive sampling dan dianalisis secara statistik menggunakan Eviews versi 9.2. Hasil penelitian menunjukkan bahwa diversifikasi pendapatan dari aktivitas off-balance sheet berpengaruh positif terhadap kinerja yang disesuaikan dengan risiko pada perbankan di Indonesia. Aktivitas off Balance sheet diukur melalui aktivitas yang menimbulkan pendapatan non-bunga yang dilaporkan pada laporan laba rugi. Kata Kunci: off-balance-sheet, diversifikasi, risiko, non-bunga
PENDAMPINGAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM PADA UMKM BINAAN GEREJA KATOLIK SANTO ALOYSIUS GONZAGA MLATI YOGYAKARTA Oscar Chrismadian Noventa; Raymundo Patria Hayu Sasmita; Ignatia Ryana Widyatini
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i2.3834

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran krusial dalam perekonomian, tetapi sering menghadapi tantangan dalam akses modal, manajemen keuangan, dan persaingan yang ketat. Penyusunan laporan keuangan yang akurat menjadi salah satu hambatan utama bagi UMKM, disertai dengan keterbatasan pengetahuan dalam penggunaan perangkat lunak akuntansi. Abdimas ini mengulas pentingnya pendidikan dan pelatihan dalam penyusunan laporan keuangan untuk UMKM, dengan fokus pada aplikasi Microsoft Excel sebagai alat bantu yang dapat diakses secara luas. Kegiatan pengabdian masyarakat yang dilakukan di Paroki St. Aloysius Gonzaga Mlati bertujuan untuk meningkatkan pemahaman UMKM tentang pentingnya laporan keuangan dalam pengambilan keputusan bisnis. Hasil kegiatan menunjukkan bahwa masih banyak UMKM yang memerlukan bimbingan intensif untuk meningkatkan kualitas manajemen keuangan mereka. Diharapkan, upaya ini dapat membantu UMKM menghadapi tantangan ekonomi dan mencapai pertumbuhan yang berkelanjutan dalam pasar yang kompetitif.
Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta Pratama, Yohanes Mario; Widyatini, Ignatia Ryana; Budiharta, Pratiwi; Ardiati, Aloysia Yanti; Purwaningsih, Anna; Budisantoso, A. Totok; Iswari, Tabita Indah; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 6 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i6.7873

Abstract

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Excel
Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Abstract

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.
Co-Authors Aloysia Yanti Ardiati Anggreni Dian Kurniawati ANNA PURWANINGSIH Budisantoso, A. Totok Dwitya Aribawa, Dwitya Oscar Chrismadian Noventa Pratiwi Budiharta, Pratiwi Raymundo Patria Hayu Sasmita Tabita Indah Iswari, Tabita Indah Totok Budisantoso, Totok Wimpie Yustino Setiawan, Wimpie Yustino Yohanes Mario Pratama