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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
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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MODEL PEMBENTUKAN MINDSET KEWIRAUSAHAAN BAGI GENERASI Z PADA SISWA SMK PELITA NUSANTARA I SEMARANG Widaryanti Widaryanti; Luhgiatno Luhgiatno; Lilies Sri Sumarsih
Jurnal Abdimas Indonesia Vol. 1 No. 3 (2021): November 2021
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v1i3.123

Abstract

Sebagian besar masyarakat Indonesia mempunyai anggapan bahwa tujuan sekolah adalah untuk bekerja bukan untuk menjadi seorang wirausaha. Minat untuk menjadi seorang wirausaha (entrepreneur) masih menjadi alternative terakhir untuk sebagian besar masyarakat Indonesia. Karir sebagai wirausaha (entrepreneur) bukanlah pilihan yang menarik khususnya bagi generasi muda. Mindset kewirausahaan ialah pola pikir seseorang yang berorientasi entrepreneur. Mindset kewirausahaan harus dibangun dikalangan generasi Z. Sehingga diperlukan pelatihan model pembentukan mindset kewirausahaan bagi generasi Z pada siswa SMK Pelita Nusantara I Semarang. Peserta pelatihan yaitu siswa siswi kelas X, XI dan XII yang telah melakukan rintisan usaha. Pelatihan telah diadakan pada bulan Agustus 2021 dengan mengangkat tema tentang membangun mindset wirausaha bagi generasi Z di SMK Pelita Nusantara I Semarang. Hasil dari pengabdian masyarakat ini adalah telah terjadi perubahan mindset, pengetahuan dan kemampuan siswa-siswi SMK Pelita Nusantara Semarang dalam kewirausahaan. Hal ini akan berpengaruh pula terhadap daya pandang, omzet penjualan usaha dari siswa-siswi SMK Pelita Nusantara I, akibatnya pendapatan akan meningkat dan laba usaha mereka juga akan naik.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018) 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.v1i1.460

Abstract

This study aims to obtain empirical evidence on the effect of institutional ownership, independent commissioners, leverage, firm size and profitability on tax avoidance. This  esearch is focused on the Consumer Goods Industry Listed on the Indonesia Stock Exchange in 2014-2018. The observations in this study were as many as 85 samples. Research obtained by  on probability sampling method, namely purposive sampling technique. The technique used in  his research is multiple linear regression analysis. The results of this analysis indicate that  everage and firm size have an effect on tax avoidance, but institusional ownership, independent  ommissioners and profitability have no effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner, Leverage, Firm Size, Profitability, Tax Avoidance.
Mapping the landscape of political connections risk: A bibliometric analysis Widaryanti, Widaryanti; Abdullah, Wan Amalina Wan; Sitawati, Riana; Luhgiatno, Luhgiatno; Tasriastuti, Nurohmi Ambar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25103

Abstract

Research aims: This research aims to explain current and future research trends on political connections risk by mapping political connections risk studies.Design/Methodology/Approach: This paper is a meta-synthesis study of the risks of political connections over 25 years, from 2000 to 2024. The Scopus database was used to find relevant literature. Selected articles were scanned, cleaned, and adjusted before analysis. In this analysis, 178 documents were examined. By using biblioshiny, bibliometric analysis in this study gives special emphasis to research flows, trends, thematics, and field structures.Research findings: The bibliometric research results provide essential information about publications on current and future political risks. It includes the most cited documents, prolific contributors, frequently used keywords, prolific countries, sources, network analysis data from co-occurrence networks, and theme mapping data for political relations risk studies. This study identified three main literature clusters: risk assessment, China, and financial crisis. Finally, it raises research questions for future studies. Theoretical contribution/ Originality: This article offers a profound understanding of political connections and risk as a research topic, using bibliometric analysis to examine its academic development. Practitioner/Policy implication: These findings help construct a cohesive idea, define the underlying context, and aid academic researchers and industry practitioners in comprehending the evolution of political connections research and risks.Research limitation/Implication: The sub-themes about the formation and application of political connections and risks, where the number of topics has not been extensively examined, are also anticipated to be expanded by this study.
PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI Sasmita, Rezza Dian; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.632

Abstract

This study aims to determine whether client pressure and audit tenure have an effect on audit quality and auditor ethics as a moderator. The population in this study is the Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 53 respondents. The type of data used is primary data. This study uses a questionnaire in collecting data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 26. The results of this study indicate that Client Pressure has a positive and significant effect on Audit Quality. While the Tenure Audit has no positive and significant effect on Audit Quality. Auditor Ethics is able to moderate the effect of Client Pressure on Audit Quality. Meanwhile, the Auditor Ethics is not able to moderate the influence of the Tenure Audit on Audit Quality.Keywords: Client Pressure, Audit Tenure, Audit Quality, Auditor Ethics
Analisis Pengaruh Debt To Equity Ratio, Current Ratio, Dan Total Aset Turnover Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2015-2020) Kusumawati, Erlin; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.513

Abstract

Property and real estate is one of the investment alternatives that investors are interested in. The property and real estate industry is an industry with good prospects considering the rapid increase in products and incomes of the people, thus encouraging an increase in demand and supply of housing. The property and real estate sector is the most strategic land for investment that will provide high profits. The purpose of this study was to analyze the effect of debt to equity ratio, current ratio, and total asset turnover on financial performance partially and simultaneously. This study uses a population of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sampling technique was purposive sampling method. The data analysis method used is multiple regression. The results of this study are: The debt to equity ratio has a significant negative effect on financial performance with a significance value of 0.001 <0.05. The current ratio has a significant positive effect on financial performance with a significance value of 0.004 <0.05. The total asset turnover ratio has a significant positive effect on profit growth, with a significance value of 0.000 <0.05.Keywords : Debt to Equity Ratio, Current Ratio, Total Asset Turnover and Financial Performance
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR ASET DAN KEBIJAKAN DEVIDEN TERHADAP STRUKTUR MODAL (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Priantoko, Agung; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.509

Abstract

This study aims to analyze the analysis of the effect of profitability, asset structure and dividend policy on capital structure (Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2020 Period) The population used in this study are companies that are included in the category of Manufacturing companies listed on the IDX in 2016-2020 are 148 companies. The sample in this thesis research amounted to 23 companies in the 5year period of research, so that the research data amounted to 115 data. The method of data collection is through documentation studies, the analysis method uses multiple regression analysis with the Ordinary Least Square (OLS) simple least squares method. The results of hypothesis testing in this study indicate that Profitability and Asset Structure have a positive effect on Capital Structure, while dividend policy has no effect on Capital Structure.Keywords: Profitability, Asset Structure, Dividend Policy and Capital Structure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Widaryanti, Widaryanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 2 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.639 KB) | DOI: 10.36694/jimat.v2i2.23

Abstract

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites
R biblioshiny application to explore sustainability research trends in Islamic finance: scientometric research Widaryanti Widaryanti; Wan Amalina Wan Abdullah; Riana Sitawati; Rudika Harminingtyas
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25962

Abstract

Purpose - This study aims to identify research trends on sustainability in Islamic finance as published by leading journals. Method - A total of 54 indexed publications was analyzed using the R Bibliometric application to generate a bibliometric map of sustainability in Islamic finance.   Result - The analysis shows a consistent annual increase in sustainability-related Islamic finance research, with the Isra International Journal of Islamic Finance being the most productive journal and Hassan MK as a prominent contributor.  Keyword analysis highlights “Islamism” and “sustainability” as dominant themes. Despite growth, research gaps remain that warrant further investigation. Implication - This study synthesizes existing research and identifies gaps, providing insights for scholars, policymakers, and practitioners to enhance the integration of sustainability in Islamic finance. Originality - This study introduces a novel application of Biblioshiny to explore sustainability literature in Islamic finance. Although Islamic finance is a broad topic, the specific focus on sustainability provides unique value, especially given the increasing attention to sustainability issues in various financial sectors.
Pengaruh Tekanan Ketaatan, Self-Efficacy Terhadap Audit Judgement dengan Variabel Kompleksitas Tugas Sebagai Pemoderasi Wahyuni, Ari; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 25 No. 2 (2023): Jurnal ASET Volume 25 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.2.222

Abstract

This study aims to determine whether obedience pressure, and self-efficacy affect audit judgment and task complexity variables as moderators. The population in this study was BPKP auditors in Central Java Province. Sampling was carried out using the saturated/census sampling method, and the number of samples was 89 respondents. The type of data used is primary data. This study uses a questionnaire to collect data. The test techniques used are validity, reliability, and classic assumption tests including normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 23. The results of this study indicate that obedience pressure has a negative and significant effect on audit judgment. At the same time, Self-Efficacy has no positive or significant effect on Audit Judgment. Task complexity can moderate the effect of obedience pressure on audit judgment, but does not moderate the effect of self-efficacy on audit judgment.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Maksum, Muhammad Ali; Widaryanti, Widaryanti
Solusi Vol. 21 No. 1 (2023): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i1.6292

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Demak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pengguna e-filing yang terdaftar di KPP Pratama Demak dengan sampel sebanyak 100 responden yang didapat melalui rumus Slovin. Data penelitian diperoleh melalui   penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode Accidental Sampling. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem e-filing berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, tingkat pemahaman perpajakan berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan penerapan sistem e-filing, tingkat pemahaman perpajakan dan kesadaran wajib pajak berpengaruh secara simultan terhadap kepatuhan wajib pajak.  
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