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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dinamika Akuntansi Journal of Innovation and Applied Technology The International Journal of Accounting and Business Society Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN Borobudur
Purweni Widhianningrum
IKIP PGRI
Agriculture, Biological Sciences & Forestry Arts Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Materials Science & Nanotechnology Social Sciences

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM DENGAN SIZE PERUSAHAAN SEBAGAI PEMODERASI Amah, Nik; Widhianningrum, Purweni; Mawarni, Hestin
Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN Vol 2, No 2 (2014)
Publisher : IKIP PGRI MADIUN

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Abstract

This study aimed to examine the effect of the Corporate Social Responsibility disclosure on stock prices and find out if the firm’s size is able to be variable moderating the influence of CSR disclosure to the stock price. The study was conducted at a mining companies listed on the Indonesia Stock Exchange 2011-2013. The samples using purposive sampling and obtained a sample of 10 companies with annual report data during 2011-2013 were 30 reports. Data analysis used the difference absolute value. The test results show that corporate social responsibility disclosure has significant positive effect on stock prices. The testing of difference absolute value shows that the firm’s size is not a moderating variable to influence corporate social responsibility disclosure to the stock price.Keywords: Corporate Social Responsibility (CSR), stock price, firm’s size, test of absolute difference value.
THE INFLUENCE OF DIVIDEND PAYOUT RATIO AND FREE CASH FLOW TO DEBT TO EQUITY RATIO Hapsari, Yurizki Wida; Isharijadi, Isharijadi; Widhianningrum, Purweni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the companys operating cash flow.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SELAMA KRISIS KEUANGAN TAHUN 2007-2009 Widhianningrum, Purweni; Amah, Nik
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2167

Abstract

Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakah  perusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwa  proporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the company’s financial performance. The sampling technique used is purposive sampling with the judgment sampling method.  Whether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the company’s financial performance (ROI). The results are perform that the proportion of the company’s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the company’s performance will decline
Pengaruh Earning Per Share dan Economic Value Added terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Imroatin, Choirul; Widhianningrum, Purweni
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.231 KB) | DOI: 10.22219/jrak.v5i1.4991

Abstract

This study aimed to analyze the influence Earning Per Share and Economic Value Added on stock returns. This study is a quantitative research. The population in this study is a company registered in the group of Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. The sampling technique used purposive sampling, so the final number of samples acquired 11 companies. The data analysis used is multiple linear regression. The results proved that Earning Per Share and Economic Value Added have a significant effect on stock returns in Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. Keywords: Earning Per Share, Economic Value Added, Return, Jakarta Islamic Index.
PERSPEKTIF ECO-SPIRITUAL DALAM PASAR JAWA KUNO Widhianningrum, Purweni; Eko Ganis Sukoharsono; Roekhudin; Yeney Widya Prihatiningtias
Jurnal Konservasi Cagar Budaya Vol. 17 No. 1 (2023): Jurnal Konservasi Cagar Budaya Borobudur
Publisher : Balai Konservasi Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33374/jurnalkonservasicagarbudaya.v17i1.314

Abstract

Penelitian ini bertujuan untuk mengeksplorasikan pentingnya nilai-nilai spiritual ketika bersentuhan dengan aspek ekologi, khususnya pada konteks pasar Jawa kuno. Penelitian ini merupakan jenis penelitian deskriptif-kualitatif dengan menggunakan penelaahan berbagai sumber tertulis (kepustakaan) sebagai bahan kajian analisa data. Hasil penelitian menunjukkan bahwa mekanisme pasar pada periode Jawa kuno selalu menekankan pentingnya proses keberlanjutan ekologis dengan aspek spiritual sebagai pendorongnya. Kebersamaan hidup dengan alam menjadikan masyarakat Jawa kuno memiliki pengetahuan luas tentang kesatuan relasi spiritual antara manusia (mikrokosmos) dengan alam (makrokosmos) atau dikenal dengan istilah eco-spiritual. Penghayatan terhadap kekuatan relasi eco-spiritual tersebut menjadi dasar masyarakat menjalankan aktivitas di pasar, sebagaimana terekam dalam relief karmavibhangga candi Borobudur. Relief karmavibhangga merepresentasikan ajaran Buddha tentang karma yang terkait dengan proses sebab akibat dari perbuatan manusia. Ajaran karma inilah yang kemudian menjadi nilai-nilai pendorong kesadaran eco-spiritual masyarakat Jawa kuno bersikap bijaksana mengelola beragam sumber daya alam secara wajar, tanpa menghancurkan ekosistem. Bagi mereka, alam memiliki unsur yang bernilai spiritual daripada sekedar realitas fisik yang bersifat material semata.
Ngunduh Wohing Pakarti: The Moral Roots of Business Governance Principles Widhianningrum, Purweni; Roekhudin; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.690

Abstract

Purpose—This study aims to explore and interpret the moral values of ngunduh wooing Jakarta, which are the basis for forming business governance principles. Design/methodology/approach — This study uses a qualitative method with an interpretive paradigm emphasising a deep understanding of the meaning of ngunduh wohing pakarti in ancient Javanese society. Findings — The moral teaching of ngunduh wohing pakarti is a code of conduct for the ancient Javanese people to manage business activities. The actualization of the moral values ​​as the building of ngunduh wohing pakarti, consisting of balance, honesty, fairness, sincerity, and compassion, is an inspirational signal in formulating the principles of modern business governance today. Practical implications — Ngunduh wohing pakarti can have practical implications for management in carrying out managerial functions so that they can support wise business decision-making processes without harming other parties. The consistent application of governance principles in the moral corridor can provide added value for stakeholders and maintain a sustainable business growth process. Originality/value — This study explores the historical portrait of the development of business governance in Indonesia, especially in the ancient Javanese period. It interprets the moral meaning of ngunduh wohing pakarti in business governance principles.
The Dimensions of Environmental Accounting Philosophy in Higher Education Institutions' Risk Management Ika Pratiwi, Amelia; Widhianningrum, Purweni; Nurbatin, Defia; Endang Purwati, Ninik
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.824

Abstract

Purpose — This paper describes how environmental accounting philosophy affects several aspects of risk management in higher education institutions. Design/methodology/approach — This paper employs a qualitative research design with a literature review approach. Findings — The Risk Management framework in higher education institutions is constructed based on philosophical ideals from the environmental accounting dimension. The environmental accounting dimension's philosophical values include profit, people, planet, phenotechnology, and prophet. Based on these five factors, leaders of organizations will always make decisions about their vision and mission, goals, strategies, policies, risk management procedures, and risk classification. Practical implications—The research's results could assist all workers and work unit leaders in understanding how opportunities, hazards, and risk management affect gaining a competitive edge and carrying out the mission and vision of higher education institutions. Originality/value — This paper provides a framework integrating risk management practices in higher education institutions with the five environmental accounting dimensions (profit, people, planet, phenotechnology, and prophet). Keywords — Environmental Accounting, Risk Management, Higher Education. Paper type — Qualitative study
Optimization of Public Service Management at PT Endah Manunggal Persada Clinic Through Patient Satisfaction Information System Application (E-Sikap) Pratiwi, Amelia Ika; Widhianningrum, Purweni; Subairi, Subairi
Journal of Innovation and Applied Technology Vol 11, No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiat.2024.010.002.01

Abstract

This community service activity aims to develop strategies for improving service quality through the E-Sikap application at the PT. Endah Manunggal Persada Clinic. The method used in this community service activity is descriptive-qualitative. The results of the patient satisfaction survey in the registration and general examination units indicate that there are two elements that still have lower scores compared to the others, namely the suitability of service products and complaint handling. To address this matter, the management of the PT. Endah Manunggal Persada clinic must consistently uphold their commitment to providing healthcare services that are prompt, accurate, transparent, straightforward, easy to implement, and non-discriminatory.
Co-Authors Amelia Ika Pratiwi Eko Ganis Sukoharsono Endang Purwati, Ninik Hestin Mawarni, Hestin Ika Pratiwi, Amelia Imroatin, Choirul Indahsari, Lilis Nur Isharijadi Isharijadi, Isharijadi Nik Amah Nurbatin, Defia Pungky Hapsari, Pungky Rizal Achmad Maulana, Rizal Achmad Roekhudin, Roekhudin Subairi Subairi Yeney Widya Prihatiningtias Yurizki Wida Hapsari, Yurizki Wida