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All Journal PROSIDING SEMINAR NASIONAL Journal of Accounting and Investment Jurnal Dinamika Ekonomi dan Bisnis Fokus Ekonomi EBSJ JAB (Jurnal Akuntansi & Bisnis) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Journal of Islamic Accounting and Finance Research Jurnal Manajemen SOLUSI Jurnal Ilmiah ASET Perspektif Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Governors Open Community Service Journal International Journal of Indonesian Business Review
Widaryanti Widaryanti
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LITERASI AKUNTANSI BADAN USAHA MILIK DESA PADA BUMDES SILATRI INDAH WONOSOBO Widaryanti - Widaryanti; Luhgiatno - Luhgiatno; Rudika - Harminingtyas
Buletin Abdi Masyarakat Vol 3, No 2 (2023): Edisi Februari 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v3i2.550

Abstract

AbstractBUMDES Silatri is one of the villages where BUMDes was established. BUMDes Silatri Indah as a partner does not prepare financial reports properly and is not in accordance with applicable accounting standards. Accounts are kept whenever a transaction occurs, regardless of accounting principle, and are limited to recording cash received and paid. This is because BUMDes treasurers do not have accounting education, and BUMDes managers have never received training on financial reporting, thus adding to the complexity of the problems faced by partners. The purpose of this event is to provide knowledge and understanding to prepare financial reports, therefore, through organizing seminars and training. The method of implementing PKM activities is educative. The educational approach discussed is providing knowledge and understanding of BUMDes Silatri Indah management which is reflected in seminars and organizing accounting training activities related to the preparation of BUMDes Silatri Indah financial reports. The results of community service activities are accounting understanding managers. In seminars and training events, BUMDes managers can record every transaction in financial reports in accordance with accounting rules. Keywords: BUMDES, Accounting Process, Financial Reports
KARAKTERISTIK PEMERINTAH DAERAH DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris Pada 34 Provinsi di Indonesia Tahun 2016-2019) Astuti, Wulan; Widaryanti, Widaryanti; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, umur pemda, leverage, intergovernmental revenue terhadap tingkat pengungkapan laporan keuangan pemerintah daerah.Variabel independen yang digunakan pada penelitian ini adalah size, umur Pemda, leverage, intergovernmental revenue. Variabel dependen pada penelitian ini adalah tingkat pengungkapan laporan keuangan. Pada penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan. Populasi dalam penelitian ini adalah pemerintah daerah 34 provinsi di Indonesia periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah sampel sebanyak 34 pemerintahan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa size berpengaruh positif terhadap tingkat pengungkapan laporan keuangan. Umur Pemda tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Leverage tidak berpengaruh terhadap tingkat pengungkapan laporan leuangan. Intergovernmental revenue tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Size, umur Pemda, leverage dan intergovernmental revenue berpengaruh secara simultan terhadap tingkat pengungkapan laporan keuangan.Kata kunci : Size, Umur Pemda, Leverage, Intergovernmental Revenue, Pengungkapan Laporan Keuangan
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Rhemananda, Hosea; Widaryanti, Widaryanti; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.441

Abstract

This study aims to analyze the effect of Profitability, Managerial Ownership and Firm Size on Accounting Conservatism. With a sample of 40 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2016-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. The results of this study are profitability has a significant positive effect on accounting conservatism, managerial ownership has a positive and insignificant effect on accounting conservatism, firm size has a significant positive effect on accounting conservatism.Keywords: profitability, managerial ownership, firm size and accounting conservatism
FAKTOR – FAKTOR YANG MEMPENGARUHI INITIAL RETURN (Studi Empiris Pada Perusahaan yang IPO di BEI Periode 2011-2020) Kurnia, Anita; Widaryanti, Widaryanti; Latifah, Nurul
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.450

Abstract

This study aims to analyze the effect of ROA, DER, EPS, company size and company age on initial return. The independent variables used in this study are the factors that affect the initial return. The dependent variable in this study is initial return. This study uses secondary data derived from annual financial statements. The population in this study are all IPO companies listed on the Indonesia Stock Exchange for the period 2011-2020. The sampling technique used is purposive sampling and the number of samples is 286 data. Data analysis method using multiple linear regression. The results of this study indicate that ROA, DER, and EPS have no significant effect on Initial Return. Firm Size and Company Age have a negative and significant effect on Initial Return.Keywords: ROA, DER, EPS, Company Size, Company Age and Initial Return
Kapasitas Sumber Daya Manusia, Pengendalian Internal dan Pemahaman Sistem Akuntansi terhadap Kualitas Laporan Keuangan Desa Kautsar, Nabila Al; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.988

Abstract

The quality of village financial management is very important. This requires the village government to manage village finances professionally, effectively, efficiently and responsibly. The aim of this research is to determine the quality of village government financial reporting in order to achieve good quality financial management at the village level, therefore research was conducted regarding the impact of human resource capabilities, internal control and understanding of the accounting system on villages. The object of this research is the village government in Karangrayung District. The sampling technique in this research is a saturated sampling technique (census). The data collection tool in this research is a questionnaire. Research data uses primary data, directly through questionnaires, and is analyzed using SPSS version 26. Data is analyzed using multiple linear regression analysis to test the hypothesis. The findings show that human resource capabilities influence the quality of village level financial reporting. Internal control influences the quality of village financial reporting. Understanding the accounting system influences the quality of village level financial reporting. Keywords: Presentation of Human Resource Capacity, Internal Control, Understanding of Accounting Systems, Quality of Village Financial Reports.
ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA Aditya, Wahyu; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.444

Abstract

This study aims to analyze the effect of Transparency, Accountability, and Community Participation on Village Fund Allocation. The independent variables used in this study are Transparency, Accountability, and Community Participation. The dependent variable in this study is the Village Fund Allocation Management. In this study, primary data was used from the distribution of questionnaires. The population in this study are people who are in the Kaloran sub-district. The sampling technique used is purposive sampling and the number of samples is 172 questionnaires. The data analysis method used the SPSS 26 program. The results of this study indicate that transparency has a positive effect on the management of village fund allocations. Accountability has a positive effect on the Management of Village Fund Allocation. Community participation has a positive effect on the Management of Village Fund Allocation.Keywords: Transparency, Accountability, Community Participation, Village Fund Allocation Management.
Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen) Khoirina, Ana; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 02: Agustus 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i02.824

Abstract

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎ The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎ The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎ Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability
Analysis Of The Effect Of Academic Support, Structural Support And Relational Support On The Entrepreneurship (Case Study Of Universities "X" Students In Semarang City) Widaryanti, Widaryanti; Luhgiatno, Luhgiatno
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.222 KB) | DOI: 10.26623/ebsj.v2i2.1209

Abstract

This study aims to analyze the effect of Academic Support, Structural Support and Relational Support on Entrepreneurial Intention. The population of this study was students of one of the Universities in Semarang City who had received entrepreneurship courses. The sample in this study obtained data as many as 140 respondents. This study uses a primary data collection method in the form of a questionnaire. The data analysis technique used is descriptive statistical analysis, classic assumption test, multiple linear regression analysis and hypothesis testing. Processing research data with the help of SPSS 18. The results of this study are Academic support influences the intention of entrepreneurship, structural support influences the intention of entrepreneurship and relational support influences the intention of entrepreneurship. Simultaneously the three variables of this study influence the intention of entrepreneurship.
DAMPAK GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI FAKTOR PEMEDIASI: ANALISIS PADA PERUSAHAAN YANG TERDAFTAR DALAM CORPORATE GOVERNANCE PERCEPTION INDEX 2019-2022 Widaryanti, Widaryanti; Susetyarsi, Theresia; Fahlevi, Diva Riza; Harminingtyas, Rudika
JURNAL STIE SEMARANG Vol 16 No 2 (2024): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i2.735

Abstract

Penelitian ini mempunyai tujuan untuk menganalisis pengaruh good corporate governance terhadap corporate social responsibility dan kinerja keuangan, dan untuk menganalisis pengaruh mediasi corporate social responsibility terhadap hubungan antara good corporate governance dan kinerja keuangan perusahaan. Penelitian ini berfokus pada analisis data Indeks Persepsi Tata Kelola Perusahaan (CGPI) dari tahun 2019 sampai 2022, menggunakan data sekunder dari bursa efek Indonesia dan laporan tahunan perusahaan. Tes asumsi klasik termasuk normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi telah dilakukan untuk memastikan validitas data analisis regresi. Studi ini menemukan bahwa tidak ada heteroskedastisitas dalam model regresi. Hasil penelitian menunjukkan bahwa variabel good corporate governance secara signifikan mempengaruhi kinerja keuangan. Variabel good corporate governance tidak berpengaruh signifikan terhadap corporate social responsibility. Variabel corporate social responsibility berpengaruh signifikan terhadap kinerja keuangan. Variabel good corporate governance berpengaruh positif signifikan terhadap kinerja keuangan melaui corporate social responsibility. Hasil F-test menunjukkan pengaruh gabungan yang signifikan dari good corporate governance dan corporate social responsibility terhadap kinerja keuangan Perusahaan.
Risk Management and Sustainability Performance Research Map: A comprehensive Bibliometric analysis Widaryanti, Widaryanti; Wan Abdullah, Wan Amalina; Sitawati, Riana
International Journal of Indonesian Business Review Vol. 4 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v4i1.1195

Abstract

Purpose – This study aims to investigate research trends and patterns in the field of risk management and sustainability performance using bibliometric analysis methods.Methodology/approach – By utilizing the Scopus database from 2000- 2024, we collect data from relevant articles and conduct analysis of keywords, authors, journals, and institutional affiliates. To address this issue, our critical review examined 677 articles discussing research on risk management and sustainability. The analysis tools used for bibliometric analysis are Biblioshiny and Vos Viewer.Findings – The results of the analysis show that there are eight main clusters covering various related aspects, such as corporate sustainability, supply chain management, environmental management, disaster risk management, credit risk management and green economy, business competition, decision management, and sustainable entrepreneurship. Each cluster is analyzed in depth to identify the contribution and relationship between the variables involved.Novelty/value – These findings provide a comprehensive understanding of the current research landscape and point to potential directions for future research in the field of risk management and sustainability. This research also emphasizes the importance of a cross- disciplinary approach in addressing global sustainability challenges
Co-Authors Abdullah, Wan Amalina Wan Aprih Santoso Ardian Christiana Ari Wahyuni Astuti, Wulan AZUZ, FAIDAH Diva Riza Fahlevi, Diva Riza Edi Setiyono Eman Sukanto Eman Sukanto Eman Sukanto Eman Sukanto Fahmiwati, Nurul Kautsar, Nabila Al Khoirina, Ana Kurnia, Anita Kusumawati, Erlin Lilies Sri Sumarsih Maduretno Widowati Maksum, Muhammad Ali Mohklas Mohklas, Mohklas Ndaruningpuri W. Nurohmi Ambar Tasriastuti nurul latifah Nurul Latifah Pancawardani Panca Wahyuningsih Panca Wahyuningsih Priantoko, Agung Rhemananda, Hosea Riana Sitawati Riana Sitawati, Riana Rudika - Harminingtyas Rudika Harminingtyas Sasmita, Rezza Dian Sri Firmiaty Syarifuddin Tasriastuti, Nurohmi Ambar Theresia Susetyarsi Wahyu Aditya Wan Abdullah, Wan Amalina Wan Amalina Wan Abdullah Yenny Wati