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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Dinamika Akuntansi Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN Accounting Analysis Journal Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat "Wiryakarya" JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio FISCAL: Jurnal Akuntansi dan Perpajakan ABDIMAS NUSANTARA
Anggita Langgeng Wijaya
Jurusan Akuntansi, Fakultas Ekonomi, IKIP PGRI Madiun, Indonesia Jalan Setia Budi 85 Madiun, Jawa Timur 63118
Economics, Econometrics & Finance Social Sciences

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DETERMINAN PRESTASI AKADEMIK MAHASISWA KELAS PENGANTAR BISNIS Wijaya, Anggita Langgeng; Amah, Nik -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This research tests the determinant academic performance for a sample of fundamental business class. The determinant consist degree of class participation, gender, studying time and part time work as predictor of academic performance. Population of this research is all of new student at first semester from accounting education department at IKIP PGRI Madiun. In this study, sample consist 109 students from three fundamental business class. Hypothesis test of this research uses multiple regression analysis. Classical assumption test and test of normality also use in this research. The results show that: class participation positively affects on student academic performance; gender negatively affects on student academic performance; studying time had no affects on student academic performance; part time work had no affects on student academic performance.   Keywords: class participation, gender, studying time, part time work, student performance.
ANALISIS PERBEDAAN TINGKAT LIKUIDITAS BPR KONVENSIONAL DAN BPR SYARIAH GUNA MENGETAHUI TINGKAT KESEHATAN KEUANGAN BANK PERKREDITAN RAKYAT (STUDI PADA BPR DI KABUPATEN MAGETAN DAN PONOROGO) Wijaya, Anggita Langgeng; Suswandari, Yulin
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 is aimed to analyze the differences in the level of liquidity in Conventional Rural Banks and Islamic Rural Banks to determine the level of financial health of rurals banks in Magetan and Ponorogo East Java. Analyses were performed by t-test on liquidity ratio and cash ratio from periods 2010 until 2013. Population in this study are all of Rural banks (BPR) in Magetan and Ponorogo officially registered in Bank Indonesia. Data were obtained from the Quarterly financial report. The results of this research show that: 1) there are significant differences in terms of the liquidity ratio betweent Conventional Rural banks and Islamic Rural Bank at Magetan dan Ponorogo. Conventional Rural Banks have a higher liquidity ratio than Islamic Rural banks. 2) There are significant differences interms of the ratio of cash between conventional Rural Banks and Islamic Rural Bank in Magetan and Ponorogo. Conventional Rural Banks have a lower cash ratio than Islamic Rural Banks in Magetan and Ponorogo.Keywords:  Conventional Rurals Bank, Islamic Rurals Bank, T-test, Magetan, Ponorogo
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN INVESTASI PERUSAHAAN Wijaya, Anggita Langgeng; Murwani, Juli
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1942

Abstract

Penelitian ini menguji dampak kepemilikan managerial, buku besar dan profitabilitas pada kebijakan investasi perusahaan pada sampel perusahaan manufaktur yang ada di Indonesian Stock Exchange. Metode purposive sampling digunakan untuk menentukan sampel dan analisis multiple regression digunakan untuk menguji hipotesis. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh secara signifikan pada kebijakan investasi perusahaan, buku besar berpengaruh positif pada kebijakan investasi publik, sedangkan profitabilitas berpengaruh positif terhadap investasi kebijakan publik. This research tests the effect of managerial ownership, leverage, and profitability on corporate investment policy for a sample of manufacturing companies listed in Indonesian Stock Exchange over the period 2006-2008. Population of this research is all of manufacturing companies at Indonesian Stock Exchange. Purposive sampling method was employed and the data analysis technique was classic assumption test: multicollinearity test, autocorrelation test, heteroscedasticity test, and normality test. The hypothesis test used multiple regression analysis. The results show that managerial ownership has no significant effects on corporate investment policy; leverage positively affects corporate investment policy; while profitability positively affects corporate investment policy.
PENGARUH KOMPONEN WORKING CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN Wijaya, Anggita Langgeng
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1956

Abstract

Penelitian ini menguji efek komponen modal kerja terhadap profitabilitas  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2005-2007. Komponen modal kerja yang digunakan dalam penelitian ini meliputi aktiva lancar terhadap rasio aset total, kewajiban lancar terhadap  rasio aset total, rasio lancar, rasio leverage dan uang tunai. Populasi penelitian ini adalah semua perusahaan manufaktur di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposif. Dan analisis regresi berganda digunakan untuk uji hipotesisnya. Hasil penelitian menunjukkan bahwa: komponen modal kerja memiliki pengaruh penting pada profitabilitas perusahaan. Kewajiban lancar terhadap rasio aset total, rasio lancar dan leverage berdampak negatif terhadap profitabilitas. Di sisi lain, current aset terhadap aset rasio total dan cash ratio berdampak positif pada profitabilitas. This research tests the effect of working capital’s component to the profitability of manufacturing company listed in Indonesia Stock Exchange over the period of 2005-2007. The working capital’s components used in this research include current asset to total asset ratio, current liabilities to total asset ratio, current ratio, leverage and cash ratio. Population of this research is all of manufacturing company at Indonesia Stock Exchange. Sampling method uses purposive sampling method. Hypothesis test uses multiple regression analysis. The results show that working capital component has significance influence on corporate profitability, current liabilities to total asset ratio, current ratio and leverage have negative impact on profitability. In other side, current asset to total asset ratio and cash ratio have positive impact on profitability.
PENGARUH KUALITAS AKRUAL DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN Wijaya, Anggita Langgeng; Bandi, Bandi; Hartoko, Sri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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Abstract

This research tests the effect of accrual quality and leverage on corporate cash holding for a sample of manufacturing company listed in Indonesian Stock Exchange over the period 2006-2007. This research also tests the role of asymmetric information as a mediating variable on the relation between accrual quality and cash holding. Population of this research is 197 manufacturing companies at the Indonesian Stock Exchange. This research uses the purposive sampling method. Hypothesis test of this research em­ploys multiple regression analysis and path analysis. The results show that: accrual quality does not affect asymmetric information; asymmetric information positively affects corporate cash holdings; asymmetric information is not a mediating variable on the relation between accrual quality and cash holding; leverage negatively affects corporate cash holding.
Analisis Kepatuhan Wajib Pajak Atas Pembayaran Dan Pelaporan Pajak Restoran Di Kota Madiun Tahun 2021-2023 Hapsari, Mareta Putri; Wijaya, Anggita Langgeng; Zahri, Rihan Mustafa
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i2.20902

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak dalam membayar dan melaporkan pajak restoran di Kota Madiun tahun 2021-2023. Penelitian ini menggunakan metode deskriptif kualitatif. Data diperoleh melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa: (1) Tingkat kepatuhan wajib pajak restoran di Kota Madiun tahun 2021 yaitu 44,97% (tidak patuh), tahun 2022 yaitu 36,56% (tidak patuh), tahun 2023 yaitu 53,11% (cukup patuh). (2) Pelaksanaan kewajiban perpajakan atas pembayaran dan pelaporan pajak restoran belum sesuai dengan ketentuan perpajakan. (3) Pengaruh pengaruh kepatuhan wajib pajak dalam membayar dan melaporkan pajak yaitu pajak restoran bagi usaha catering tidak menerima penghasilan secara teratur, kurangnya pemahaman terkait cara membayar dan melaporkan pajak restoran, restoran yang tidak termasuk dalam objek pajak dicatat sebagai wajib pajak restoran, terdapat indikasi wajib pajak melakukan kecurangan dengan memanipulasi data rekapitulasi penerimaan pajak, dan restoran enggan mengundurkan diri sebagai wajib pajak ketika tempat yang dikelolanya tutup.
Financial Risks, Related Party Transactions and Value of BUMN Companies in Indonesia Wijaya, Anggita Langgeng; Ratnasari, Ima Widha
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.76237

Abstract

Purpose : The research investigates the influence of financial risk on the value of state-owned companies (BUMN) on the Indonesia Stock Exchange with related party transactions as a moderating variable. Method : The population in this research is all state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2022. The sample selection technique uses purposive sampling methods. Data analysis uses regression testing with moderating variables. Findings : The results of this research show that financial risk has a negative effect on the value of state-owned companies in Indonesia. Related party transactions (RPT) have a moderating effect that strengthens the influence of corporate financial risk on the value of BUMN companies. Novelty : The research can prove the role of related party transactions as a moderating variable on the influence of financial risk and the value of BUMN companies. Keywords : Company Value; Financial Risk; Related Party Transactions; Bankruptcy; BUMN
Pelatihan Pembuatan dan Pengemasan Jamu Jahe Instan bagi Ibu-Ibu PKK Dusun Bandungan Desa Klangon Kabupaten Madiun Yohin Yada Perkasa, Abraham; Wijaya, Anggita Langgeng; Mayori Ervianabela, Ersa
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan pembuatan jamu jahe instan bagi ibu-ibu PKK dusun Bandungan, Desa Klangon, Kecamatan Saradan, Kabupaten Madiun Jawa Timur. Metode pelaksanaan kegiatan adalah dengan teknik demonstrasi, diskusi dan tanya jawab. Kegiatan pengabdian masyarakat ini mendapatkan sambutan dan antusiasme yang baik dari para peserta. Hasil kegiatan pengabdian masyarakat ini menunjukan adanya peningkatan pengetahuan dari para peserta pelatihan tentang teknik pembuatan dan pengemasan produk jamu jahe Instan. Kegiatan pengabdian masyarakat selanjutnya disarankan untuk memberikan pelatihan lain manajemen bisnis kepada usaha rumahan lain seperti pada para petani porang, UMKM Madu dan kelompok tani lain yang ada di Desa Klangon, Kecamatan Saradan, Kabupaten Madiun Jawa Timur.
Pengaruh Green Accounting, Intellectual Capital, dan Kinerja Keuangan Terhadap Nilai Perusahaan: Good Corporate Governance Sebagai Moderasi Lelita, Renata Rosa; Hariyani, Diyah Santi; Wijaya, Anggita Langgeng
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.12233

Abstract

Research purposes for know influence Green Accounting, Intellectual Capital, and Performance Finance on Company Value with Good Corporate Governance as variable moderation. Research This done in the company mining sector energy listed on the IDX for the period 2019 – 2023. The data used is secondary data in the form of Annual Report and Sustainability Report period 2019-2023 accessed through www.idx.co.id  as well as accessed from each company. Population study This own as many as 76 companies. The sampling technique sample use purposive sampling method so that obtained sample as many as 22 companies. The method used that is approach quantitative with use technique analysis multiple linear regression and moderated regression analysis (MRA). The data was processed with using the SPSS version 26 program. Research results This is Green Accounting has a significant negative effect on Company Value, Intellectual Capital has a significant positive effect on Company Value, Financial Performance has a significant negative effect on Company Value, Good Corporate Governance (GCG) can strengthen the relationship between Green Accounting and company value, Good Corporate Governance (GCG) cannot strengthen the relationship between Intellectual Capital and company value, Good Corporate Governance (GCG) can strengthen the relationship between Financial Performance and company value. Keywords: Green Accounting, Intellectual Capital, Financial Performance, Company Value, Good Corporate Governance.
Upaya Peningkatan Penjualan Produk UMKM Di Kecamatan Mejayan Kabupaten Madiun Melalui Platform Lapak Daya BTPN Syariah Putri, Intan Windyar Handono; Wijaya, Anggita Langgeng
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.24101

Abstract

Rapid technological developments encourage MSMEs to adapt. Reliable and competitive MSMEs must utilize technology and information systems efficiently. In an effort to increase the marketing and sales of their products, MSMEs in Mejaya District, Madiun Regency, face challenges in fully leveraging digitalization. This community service activity aims to provide MSMEs with knowledge and training on the use of information technology in product marketing. The method is to provide training and create advertisements on Instagram. Before the training, MSME participants took an initial test, and after the training, they were given a final test. The results of the community service activity showed an increase in understanding and skills of MSMEs in Mejayan District in the use of digital technology for product marketing purposes. The results of this activity are expected to support efforts to increase MSME product sales in Mejayan District, Madiun Regency.
Co-Authors Bandi Bandi, Bandi Fatmawati, Ike Dian Nur Hapsari, Mareta Putri Hariyani, Diyah Santi Hartoko, Sri Heidy Paramitha Devi Juli Murwani Lelita, Renata Rosa Mayori Ervianabela, Ersa Nik Amah Putri, Intan Windyar Handono Ratnasari, Ima Widha Sri Hartoko Sudrajat, Muhammad Agus Yohin Yada Perkasa, Abraham Yulin Suswandari, Yulin Zahri, Rihan Mustafa