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The Effect Of Gender Diversity And Free Cash Flow On Dividend Policy With Firm Size As A Moderating Variable Dita Mariska Candra Darusman; Widiasmara, Anny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.772

The purpose of this study was to determine the effect of gender diversity and free cash flow on dividend policy with firm size as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study used purposive sampling technique, so 138 data were obtained from 87 mining companies listed on the Indonesia Stock Exchange. The results showed that gender diversity has no effect on dividend policy, free cash flow has a significant positive effect on dividend policy. Firm size cannot moderate the effect of gender diversity and free cash flow on dividend policy. The implications of the results of this study are expected to provide information for consideration by stakeholders such as the board of directors and as information for investors in making investment decisions.

Peran Legalitas Usaha Dalam Meningkatkan Kepercayaan Konsumen Terhadap Produk UMKM Anny Widiasmara; Mayang Yekti Untari
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 4 No. 01 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v4i01.21762

Kota Surabaya mengalami peningkatan jumlah masyarakat yang mempunyai profesi sebagai pengusaha kecil, menengah, dan besar. Namun, banyak sekali usaha yang tidak didukung dengan pengetauan pemilik tentang usaha dan juga aturannya sehingga berdampak dengan tidak adanya legalitas hukum izin usaha, hal ini bisa berdampak pada perkembangan UMKM. Tujuan dari kegiatan ini adalah untuk meningkatan pengetauan para pelaku UMKM betapa pentingnya pengetahuan hukum terkait Legalitas Izin Usaha pada UMKM. Metode yang digunakan yaitu Yuridis Sosial dengan pendekatan wawancara kepada para pelaku UMKM di Kota Surabaya. Kegiatan ini dilakukan dengan penyuluhan dan secara tatap muka pada salah satu UMKM di Kota Surabaya. Hasil dari kegiatan ini para pelaku UMKM di Kota Surabaya mulai mengerti dan sadar betapa pentingnya legalitas hukum izin usaha UMKM dan menambah wawasan para pelaku terkait aturan legalitas usaha hokum izin usaha di Indonesia saat ini. Kata Kunci: Izin Usaha, Legalitas, UMKM

Tren Keuangan: Analisis Rasio Kinerja PT. Telekomunikasi Indonesia Tbk untuk Menilai Kesehatan Keuangan Perusahaan Sharon, St. Salmah; Lestari, R.A. Widyanti Diah; widiasmara, Anny; Bahri, Syamsul
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21253

This research aims to analyze the financial trends of PT. Telekomunikasi Indonesia Tbk (Telkom) from 2020 to 2022 uses performance ratio analysis as a tool to evaluate the company's financial health. Through the use of financial ratio analysis methods, this study explores various aspects of Telkom's financial performance, including profitability, liquidity, solvency and operational efficiency, as well as tracking changes that occurred during that period. The analysis results show that Telkom shows relative stability in its profitability, even though it faces liquidity challenges in 2021 due to the impact of the COVID-19 pandemic. However, the company's solvency ratio shows a consistent increase, indicating Telkom's ability to meet long-term financial obligations. In addition, this study also identifies several areas where Telkom can improve its operational efficiency, such as in asset management and inventory management. These findings provide valuable insights for stakeholders to understand Telkom's financial condition and to take the necessary strategic steps to strengthen the company's financial health in the future

Why Do People Intend to Report E-Procurement Fraud? In Perspective Theory of Planned Behavior (TPB) Widiasmara, Anny; Irianto , Gugus; Iqbal , Syaiful; Ghofar , Abdul
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.2024.32.2.723

Purpose—This paper aims to discuss the factors that cause individuals to intend to report fraud, especially in the context of procuring goods and services through E-Procurement. Design/methodology/approach — This paper is a literature review that discusses the intention to report fraud by employees in the public sector reporting fraud in public procurement. This review uses the Planned Behavior Theory, which explains the intention to report fraud. Findings—Government agencies' procurement of goods and services is most vulnerable to corruption. Vulnerability: Not only institutions as organizers but also individual employees who have authority in public procurement activities are also vulnerable to allegations of fraud or corruption. Practical implications — This research can also serve as a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in public procurement processes and practices. Through E-procurement, however, an anti-corruption strategy can only be implemented effectively if it involves all important stakeholders, including government, civil society, non-governmental organizations, the private sector, media, and other key players participating in the public procurement process. Originality/value — Paper type — Literature review

Digital Entrepreneurship Assistance for Handicraft SMEs in Cileng Village Aviyanti, Richo Diana; Widiasmara, Anny; Devi, Heidy Paramitha; Nurhayati, Puji; Chairunnisa, Diaz Martha; Zami, Moh. Tajuddin Azzam
International Journal of Community Service Learning Vol. 6 No. 2 (2022): May 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i2.48479

The increase in the number of MSMEs will not contribute and support them if they cannot compete with the changing times. Internet of Things (IoT) is one form of changing times that impacts all aspects, including business. The impact of IoT on business is the existence of businesses, from conventional businesses to digital businesses. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. This activity aims to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan, which still lacks literacy about marketing and information technology. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The program is expected to increase knowledge about digital marketing training, market reach, and meeting the desired turnover target. Moreover this community service potential for the development of Creative Economy-based SMEs.

State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards

The Effect Of Gender Diversity And Free Cash Flow On Dividend Policy With Firm Size As A Moderating Variable Dita Mariska Candra Darusman; Widiasmara, Anny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.772

The purpose of this study was to determine the effect of gender diversity and free cash flow on dividend policy with firm size as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study used purposive sampling technique, so 138 data were obtained from 87 mining companies listed on the Indonesia Stock Exchange. The results showed that gender diversity has no effect on dividend policy, free cash flow has a significant positive effect on dividend policy. Firm size cannot moderate the effect of gender diversity and free cash flow on dividend policy. The implications of the results of this study are expected to provide information for consideration by stakeholders such as the board of directors and as information for investors in making investment decisions.

State-Owned Enterprise Performance: Characteristics Of Good Female Directors In Indonesia Widiasmara, Anny; Sudrajat, M. Agus
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.836

This study empirically examines the influence of female directors’ characteristics, political connections, educational background in economics or business, and education level on the performance of Indonesian State-Owned Enterprises (BUMN). These factors are crucial as they affect strategic quality impacting BUMN performance. Regulation PER-8/MBU/08/2020 encourages increasing female representation on boards. The study measures BUMN performance comprehensively across financial, administrative, and operational dimensions, reflecting their dual role as public servants and state profit generators. Using a quantitative approach, the sample includes all BUMNs with female directors from 2018 to 2023. Data were sourced from IDX, company websites, annual and financial reports, and the Ministry of BUMN’s documentation (PPID). Data analysis employed SPSS version 25. Findings reveal political connections significantly influence BUMN performance, while female directors’ characteristics, education background, and education level show no significant effect, likely due to limited strategic decision-making roles for women. Directors with political ties can offer strategic advantages but require balanced transparency and accountability.The study’s novelty lies in its comprehensive integration of female director traits, political connections, and education with multi-dimensional BUMN performance measures. It also evaluates BUMN’s dual function amid board restructuring policies, providing updated empirical insights on the impact of increasing women on BUMN boards

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Khusus, Dana Alokasi Umum, Total Aset Dan Luas Wilayah, Terhadap Belanja Modal Economic Growth Sebagai Variabel Moderating Provinsi Di Indonesia Tahun 2014-2016. Widiasmara, Anny
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1594

The research aims to empirically examine the effect of regional original income, general allocation funds, special allocation funds, total assets, total area, and economic growth as moderating variables on capital expenditures in provinces in Indonesia in 2014-2016. The data is obtained from www.bps.go.id annual financial report. The analytical tool used in this study is Modereted Regression Analysis. The results of this study variables that have a significant effect are Special Allocation Funds, and Total Assets to Capital Expenditures. Whereas the Original Regional Opinion, General Allocation Funds, and Area Size have no effect on Capital Expenditures. Economic growth variable moderates the relationship between DAU and TA to Capital ExpendituresKeywords: Capital Expenditures, PAD, DAU, DAK, Total assets, Area, Economic growth

Pelatihan manajemen pemasaran dan laporan keuangan umkm usaha kerajinan Desa Sidomukti Kabupaten Magetan Silaturahmi, Gati; Widiasmara, Anny
Penamas: Journal of Community Service Vol. 2 No. 1 (2022): Penamas: Journal of Community Service
Publisher : Nur Science Institute

In addition to being a profitable business, the Batik business can also preserve the culture of the Indonesian nation. Problems faced by the Batik Mukti Rahayu Joint Business Group (KUBE) in Sidomukti Village, Magetan Regency, which houses 22 batik artisans, marketing has only been limited to their circles or the surrounding community. In addition, KUBE's financial reports are done manually, so KUBE has not predicted its financial capacity. Seeing this, the 2021 Innovation Talent Team will conduct marketing training and operate a simple cash flow application. The method used is field observations, data collection, marketing training, and simple cash flow applications to make financial reports. These marketing training results are that Batik Mukti Rahayu craftsmen (KUBE) in Sidomukti Village, Plaosan District, Magetan Regency already have an Instagram account and a shop at Shopee. It can operate a simple cash flow application for financial reports. The "Pring Sedapur" motif, which is the icon of KUBE, can be recognized by many people and is a source of pride for the people of Magetan.

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