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All Journal PROSIDING SEMINAR NASIONAL JAM : Jurnal Aplikasi Manajemen Proceeding Seminar LPPM UMP Tahun 2014 Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Jurnal Masyarakat Merdeka (JMM) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Pengabdian Dharma Laksana Target : Jurnal Manajemen Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas Indonesian Journal of Sustainability
Panca Wahyuningsih
Program Studi Akuntansi STIE Pelita Nusantara
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT Wulandari, Wulandari; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i01.1292

Abstract

This research aims to determine the influence of Client Pressure and Audit Tenure on audit quality. The population in this research is the Public Accounting Firm in Semarang. The research results can be used as a basis for providing policy recommendations for regulators, companies and auditors regarding ways to improve audit quality. The population in this research is the Public Accounting Firm (KAP). The sample was taken as many as 76 respondents. The type of data used is primary data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Test the hypothesis with SPSS version 25. The results of this research show that Client Pressure has a positive and significant effect on Audit Quality. Meanwhile, Audit Tenure does not have a positive and significant effect on Audit Quality. Client Pressure and Audit Tenure have a significant effect on Audit Quality. Keywords: Client Pressure, Audit Tenure, and Audit Quality.
Pengembangan Model Pelatihan Kewirausahaan untuk Perempuan Pengangguran di Kabupaten Demak Indriyatni, Lies; Purwanto, Agus Budi; Wahyuningsih, Panca
Jurnal Aplikasi Manajemen Vol. 13 No. 2 (2015)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This Research aims to find entrepreneurship training model for unemploymentwomen in Demak regency. The Research model can be used as a reference for the implementationof the entrepreneurship training program in various formal and informal institutions.It is also useful for management entrepreneurship training program. The method uses in thisstudy follows the ten stages of R & D developed by Borg, et al. (2007). In this study, the tenstages modified into eight stages in order to adjust with the research context. The steps wereresearch and information collection and preliminary stages of testing in the field throughFocus Group Discussion (FGD). The implementation of entrepreneurship training uses problem-based learning (PBL) method. Based on data collected from all respondents, they hadfollowed training programs or entrepreneurial skills that comes from the state budget, butthey were not be able to create new entrepreneurs. This is due to the organizer programs didnot include supporting entrepreneurship in the curriculum program that they perform. Entrepreneurshiptraining models that developed in this research are covering: 1) system ofselection participants, 2) material and training method, 3) apprenticeship, 4) capital management,5) mentoring for business, 6) evaluation and report.
MENINGKATKAN KEPATUHAN PAJAK: PERAN SISTEM ADMINISTRASI PAJAK DIGITAL, PERSEPSI ANTI KORUPSI, DAN PENGELUARAN PEMERINTAH Muttaqin, Ibnu; Risnawati, Heni; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1498

Abstract

This study analyzes the influence of a digital tax administration system, anti-corruption perceptions, and government spending on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). Tax compliance is crucial in supporting state revenue, particularly from the MSME sector, which is the backbone of the national economy. The quantitative method used in this study was a questionnaire. The sampling technique used in this study was the MSMEs in Tegal City. In total, 128 MSMEs were obtained. The analysis used Multiple regression analysis was performed using SPSS software. The results show that the digital tax administration system has a positive effect on MSME tax compliance, reflecting the importance of digitalization in improving the efficiency and transparency of tax services. Furthermore, anti-corruption perceptions also proved to have a significant effect, indicating that trust in government integrity is a determining factor for tax compliance. Government spending on public services also contributes to tax compliance along with increased perceptions of tax benefits among MSMEs. These findings emphasize the importance of administrative reform, increased transparency, and accountability in tax management to encourage better tax participation in the MSME sector.
Analisis Rasio Keuangan sebagai Dasar Penilaian Kinerja Keuangan Sebelum dan Setelah Munculnya Pandemi Virus Corona (Covid-19) di Rumah Sakit UNS Nur Sidiq, Anas Harya; Luhgiatno, Luhgiatno; Wahyuningsih, Panca
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.v1i2.507

Abstract

This study aims to analyze financial ratio analysis as the basic for assessment of financial performance before and after the event of the corona virus pandemic (covid-19) in uns hospital. This type of research is a retrospective study with descriptive and analytical research methods. Retrospective research is research that seeks to look back (backward looking) where research explains past data. Descriptive research method is a research method that is carried out with the main aim of making a picture or description of a situation objectively. This study describes the calculation of financial ratios using the analysis of liquidity ratios, solvency ratios, activity ratios and profitability ratios at UNS Hospital for the 2018-2020 period. The financial reporting period in 2018 was chosen because this year the conditions at the UNS Hospital have not been affected by the Corona virus pandemic. The financial report for 2020 was chosen because this year UNS Hospital has been affected by the Corona virus. The purpose of this study is that readers can find out financial performance based on the results of analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios at UNS Hospital before and after the emergence of the Corona virus in Indonesia and find out the comparison of the results of the analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios before and after the emergence of the Corona virus in Indonesia.Keywords: liquidity ratio, solvency ratio, activity ratio, and profitability ratio
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mayangsari, Dewi; Wahyuningsih, Panca
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.v1i3.636

Abstract

This study aims to determine whether company size, debt policy, and profitability affect firm value. Sampling was carried out by purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that company size has a negative and insignificant effect on firm value, debt policy has a positive and significant effect on firm value, and profitability has a negative and insignificant effect on firm value. Company size, debt policy, and profitability jointly or simultaneously have a significant effect on company value.Keywords: Company Size, Debt Policy, Profitability, Value CompanyThis study aims to determine whether company size, debt policy, and profitability affect firm value. Sampling was carried out by purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that company size has a negative and insignificant effect on firm value, debt policy has a positive and significant effect on firm value, and profitability has a negative and insignificant effect on firm value. Company size, debt policy, and profitability jointly or simultaneously have a significant effect on company value. Keywords: Company Size, Debt Policy, Profitability, Value Company
Analisis Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak dan Pengetahuan Manajer Terhadap Efektivitas Sistem Informasi Akuntansi di Fakultas Ekonomika dan Bisnis Universitas Diponegoro Santoso, Budi; Luhgiatno, Luhgiatno; Wahyuningsih, Panca
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.v1i2.514

Abstract

The purpose of this study was to determine the effect of the use of information technology, top management support and manager's knowledge on the effectiveness of accounting information systems. This research was conducted at the Faculty of Economics and Business, Diponegoro University. The population in this study were employees of the Faculty of Economics and Business, Diponegoro University, totaling 158 people. The sample used in this study using purposive judgment sampling method. This sample uses certain considerations that are tailored to the research objectives or research problems developed, namely 88 employees who use the accounting information system. This study uses multiple regression analysis techniques. The results of testing the hypothesis of the effect of the variable use of work information technology on the effectiveness of the accounting information system are proven. it can be interpreted that the better the use of work information technology, the higher the effectiveness of the accounting information system. Hypothesis testing of the influence of work top management support variables on the effectiveness of accounting information systems is proven, so it can be interpreted that the higher the work top management support, the more effective the accounting information system is. Hypothesis testing of the influence of the manager's knowledge variable on the effectiveness of the accounting information system is proven, so it can be interpreted that the better the knowledge the manager is given, the more effective the accounting information system is.Keywords: Utilization of information technology, top manager support, manager's knowledge, effectiveness of accounting information systems
Penguatan Soft Skills Dalam Pembekalan Program Pendidikan Kecakapan Kerja (Lembaga Pelatihan dan Kursus BELVA) Wahyuningsih, Panca; Luhgiatno, Luhgiatno; Adi, Daniel Kartika; Muid, Dul
JMM - Jurnal Masyarakat Merdeka Vol 5, No 1 (2022): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v5i1.106

Abstract

Pada era persaingan dunia kerja saat ini, banyak perusahaan yang mencari pekerja tidak hanya mampu dalam hal hard skills namun juga mampu dalam soft skills. Pengabdian ini dilaksanakan di LPK Belva dengan jumlah peserta sebanyak 75 orang. Pelatihan terdiri dari 2 tahapan penting yakni tahapan ceramah atau penginformasian tentang konsep soft skills dan tahapan kedua yakni studi kasus permasalahan di tempat kerja. Di akhir sesi para peserta pelatihan memberikan kritik dan saran agar pengabdian ini lebih baik kedepannya.
SMART INVESTMENT EDUCATION FOR MEMBERS OF THE DIAN HUSADA CONSUMER COOPERATIVE IN DEMAK REGENCY Adhi, Daniel Kartika; Wahyuningsih, Panca; Tasriastuti, Nurrohmi Ambar
Fokus ABDIMAS Vol 4, No 2: Oktober 2025 (In Press)
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.v4i2.1592

Abstract

This community service program aims to improve the financial literacy and investment skills of members of the Dian Husada Consumer Cooperative, Demak Regency, through the “Smart Investment Education” initiative. The program was motivated by the low understanding among members of legal investment instruments and the lack of long-term financial planning. The methods applied include participatory training, risk profile simulations, and assistance in preparing personal investment plans. The activity resulted in a 72% improvement in members’ understanding of investment concepts, behavioral changes reflected in increased member savings, and greater awareness of the importance of investment products supervised by the Financial Services Authority (OJK). This article emphasizes that cooperatives can play a strategic role as financial education centers for their members and as partners to regulators in building financially literate communities.Keywords: financial literacy, investment, cooperative, economic empowerment, OJK
Co-Authors Adhi, Daniel Kartika Adi, Daniel Kartika Agus Budi Purwanto Anjani, Sefiana Astuti, Wulan Dewi Mayangsari Dul Muid Dwi Budi Santoso Efendi, Khusnan Eman Sukanto Faisal Riza Rahman Hidayat, M. Ibnu Kartika, Daniel Adhi Lies Indriyatni Luhgiatno Maduretno Widowati Marcelena, Anisa Mohklas Mohklas, Mohklas Muttaqin, Ibnu Nur Sidiq, Anas Harya Nurkholik, Nurkholik Nurul Latifah Pancawardani, Nurul Latifah Patricia Dhiana Paramita Prabowo, Janitra Risnawati, Heni Rudika Harminingtyas Setyoningsih, Sari Tasriastuti, Nurrohmi Ambar Utama, Ari Kusuma Budi Wasiah, Khikmatul Wicaksono, Taufik Widaryanti Widaryanti, Widaryanti Wulandari Wulandari