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All Journal Jurnal Intermediasi Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Media Wisata Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL ILMU EKONOMI & SOSIAL Jurnal Ekonomi Syariah Teori dan Terapan Paradigma JURNAL EKONOMI UHO Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Wiralodra English Journal (WEJ) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JUMANJI (JURNAL MANAJEMEN JAMBI) JRA: Jurnal Riset Akuntansi Jurnal Kesehatan Ibu dan Anak Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah eBA Journal: Journal Economic, Bussines and Accounting Jurnal Ekonomi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of English Language and Pedagogy Dialectical Literature and Education Journal Indonesia Accounting Journal Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Suluh Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal ABM Mengabdi Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Education Research SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Reviu Akuntansi, Keuangan, dan Sistem Informasi JGEN : Jurnal Pengabdian Kepada Masyarakat SENMEA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Joong-Ki Equity
Anita Wijayanti
UNIBA Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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THE DETERMINANTS OF FIRM VALUE OF PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA Atmojo, Adrian Tri; Wijayanti, Anita; Siddi, Purnama
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1255

Abstract

This study aims to examine and analyze the influence of profitability, liquidity, leverage, and stock prices on the firm value of property and real estate companies in Indonesia. The population in this study consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection technique in this study uses purposive sampling. The sample used in this research consists of 19 companies over four consecutive years. The data analysis technique used in this study employs multiple linear regression analysis. Based on the test results conducted on the variables influencing the value of the companies, it can be concluded that liquidity, leverage, and stock prices have a positive effect on firm value. Meanwhile, profitability does not affect the value of the companies.
THE INFLUENCE OF PROFITABILITY ON STOCK PRICES Wulandari, Aprilia; Nurlaela, Siti; Wijayanti, Anita
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1906

Abstract

This study aims to test and examine how stock prices are affected by return on equity, net profit margin, earnings per share, and return on assets. For the period between 2020 and 2023, 55 food and beverage firms that were listed on the Indonesia Stock Exchange (IDX) were examined in this study. Purposive sampling methods based on predetermined criteria were utilized in the study. There are 21 firms with 84 data observations made up the study's sample. The analysis used in this study is multiple linear regression. The study's findings show that even though earnings per share and return on assets positively impact stock prices, return on equity has a negative effect on stock prices. However, stock prices are unaffected by the net profit margin.
Pendekatan Design Thinking pada Pengembangan UMKM di Desa Nelayan Jawa Timur Wijayanti, Anita; Novianti, Nurlita
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1406

Abstract

Limited access to infrastructure in coastal areas causes MSMEs to be exposed to economic and social problems. The Community Service Program (PKM) is an effort to reach the community, which has been largely unnoticed, especially by universities and academics. Through a Design Thinking approach, this PKM aims to understand, map, and provide solutions to the problems and potential of MSMEs in the Kondang Merak Beach Fishing Village, East Java. This approach emphasizes an iterative process through five stages: empathizing, defining, forming ideas, creating prototypes, and testing. The empathy stage succeeded in identifying various MSME problems from limited accounting, financial, and infrastructure literacy in the Fisherman Village. Socialization and assistance activities for simple bookkeeping and calculating production costs involved lecturers, students, and community empowerment activists. Indicators of the success of this program include mapping problems and potential, increasing accounting and financial literacy, developing a new Lean Canvas product, and ongoing assistance that aligns with the iterative principles of the Design Thinking approach
Pengaruh Ukuran Perusahaan, Reputasi KAP, dan Financial Distress terhadap Audit Delay (Studi pada Perusahaan Sektor Consumer Cyclicals di BEI Tahun 2021-2023) Lainivia, Deviana Maharani; Wijayanti, Anita; Samrotun, Yuli Chomsatu
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1024

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, reputasi kap, dan financial distress terhadap audit delay pada perusahaan Consumer Cyclicals pada tahun 2021-2023. Populasi penelitian ini sebanyak 166 perusahaan Consumer Cyclicals dengan metode purposive sampling diperoleh jumlah sampel sebanyak 106 perusahaan dan jumlah data diolah sebanyak 309 data dengan data yang teroutlier sebanyak 9 data. Metode analisis data menggunakan metode Analisis Regresi Logistik yang diolah dengan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa Financial Distress berpengaruh terhadap Audit Delay sedangkan Ukuran Perusahaan dan Reputasi KAP tidak berpengaruh terhadap Audit Delay.
EXPLORING EARLY CHILDHOOD EDUCATION ENGLISH TEACHERS' SELF-VIEW ON TEACHER LEADERSHIP THROUGH THEIR LISTENING CLASS Wijayanti, Anita; Margana, Margana; Sukarno, Sukarno
Jurnal Suluh Pendidikan Vol 13 No 2 (2025): Agustus 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v13i2.1950

Abstract

ECE) English teachers, focusing on its relationship with leadership perspectives and practices within the context of their listening classes. The study employed a mixed-methods research design and used a questionnaire as its instrument. questionnaire, in which its high reliability was guaranteed by the use of (Cronbach's Alpha = 0.930) and a validity test on its instruments, which confirmed that all items were valid for hypothesis testing. A group of 50 ECE English teachers offered their participation, and data was collected via a questionnaire. Descriptive analysis revealed positive feedback from respondents, concluding the significance of fostering listening skills in educational settings. The appropriateness of the data for regression analysis was ensured by employing classic assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. Multiple linear regression analysis revealed a significant positive influence of both Teacher Leadership Perspective (β = 0.496) and Teacher Leadership Practice (β = 0.433) on Teacher Leadership Identity, with the model explaining 74.9% of the variance in the dependent variable. Findings stated the importance of understanding the interconnections among these constructs to enhance teacher leadership in educational contexts. It is recommended that educators facilitate programs focused on leadership and listening skills and establish professional learning communities to improve listening effectively. This study’s limitation is its reliance primarily on quantitative and qualitative data. Future research may benefit from a cross-method approach to avoid reliance on a single form of data.
FAKTOR-FAKTOR UTAMA KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR : ANALISIS LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS Agustin, Ella; Wijayanti, Anita; Masitoh, Endang
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sure Here’s the translation of the paraphrased paragraph into English: This study aims to examine and analyze the impact of liquidity, profitability, and solvency on financial performance. Secondary data was obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2023. The research involved 26 companies using purposive sampling and employed multiple linear regression analysis. The findings indicate that profitability and solvency have a significant influence on financial performance, while liquidity does not show a significant effect.
Indonesia Pengaruh Profitabilitas, Leverage, Likuiditas, Good Corporate Governance pada Kebijakan Dividen Perusahaan Pertambangan Tahun 2021-2023: Pengaruh Profitabilitas, Leverage, Likuiditas, Good Corporate Governance Pada Kebijakan DividennPerusahaan Pertambangan Tahun 2021-2023 -, Pujiyanti; Wijayanti, Anita; Rachmawati Dewi, Riana
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test and analyze the effect of profitability, leverage, likuidity, and good corporate governance. This study is a quantitative study.  The date obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. The population of study is mining companies listed on the Indonesia Stock Exchange (IDX) in period 2021-2023. Sampling usingt the purposive sampling method and the sampling used ini this study was 21 companies. The technical data analysis used multiple linear regression analysis obtained with SPSS version 21. The results, leverage of this study indicate on dividend policy. While likuidty, good corporate governance do not effect dividend policy.
FAKTOR PENENTU FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN TAHUN 2021-2023 Maya Ambar Adristi; Wijayanti, Anita; Dimas Ilham Nur Rois
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi terjadinya financial distress pada perusahaan yang bergerak di sektor pertambangan. Variabel yang diuji meliputi faktor internal yaitu profitabilitas, likuiditas, leverage, asset tangibility, dan revenue growth, serta faktor eksternal yaitu inflasi. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 sampai dengan 2023. Sampel dipilih dengan metode purposive sampling dan diperoleh 21 perusahaan. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan perusahaan pertambangan yang terdaftar di BEI dan data indeks harga konsumen yang diterbitkan oleh Badan Pusat Statistik (BPS) periode yang sama. Untuk menganalisis data digunakan teknik regresi linier berganda yang diolah menggunakan SPSS versi 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap financial distress, sedangkan likuiditas dan leverage berpengaruh positif signifikan terhadap financial distress. Namun, variabel independen lainnya yaitu asset tangibility, revenue growth, dan inflasi tidak menunjukkan pengaruh signifikan terhadap terjadinya financial distress.
PRAKTIK AKUNTABILITAS DALAM PROGRAM KERELAWANAN MILENIAL Kamila, Aisyah; Wijayanti, Anita
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.411

Abstract

This study aims to understand the accountability practice of a milenial volunteering program in Indonesia. Data collection was carried out, among others, through interviews with various stakeholders throughout April 2023, documentation, and participatory observation through a retrospective approach when researchers were involved in the program. Data analysis was carried out by reduction, grouping, and triangulation, which were intended to ensure the research results were unbiased. The findings of this study state that Bakti Millennial considers accountability as a process of maintaining the trust and meeting the expectations of all stakeholders involved. Accountability practices in a formal form include project documents, performance evaluation and achievement, and reports on the use of funds. Furthermore, accountability practices in informal forms are also carried out by implementing communication strategies that involve various parties and documentation through social media, both of which have created an inclusive accountability structure. Forms of accountability are seen in activities such as community service, communication with stakeholders, program preparation, and reporting through the media. This program demonstrates accountability to internal and external stakeholders, intending to meet their expectations and demands and build trust in the organization. By implementing accountability that meets stakeholder expectations, Bakti Millennial can strengthen the foundation of trust and maintain organizational sustainability.
Problems on learning thinking aloud for reading via Zoom app in emergency remote learning class Wijayanti, Anita; Gunawan, Yohanes Bambang
Journal of English Language and Pedagogy Vol 4 No 1 (2021)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36597/jelp.v4i1.8687

Abstract

This research attempted to obtain information on the problems of learning think-aloud for reading in an emergency remote learning class utilizing Zoom video conference application as the means of communication. While think-aloud is well-known method for improving students' reading strategy usage management, there are still problems encountered during class, especially if it is learnt via Zoom video conference application. The research participants were nine D3 program students of AMIKOM Purwokerto University PSDKU Yogyakarta who took Reading IV class. Data collection procedure included literary research, observation, questionnaire, and group interview. There were seven problems discovered: (1) Students were too shy to talk, (2) Students did not have or know proper vocabulary to verbalize their thoughts. (3). Students understood the text but had nothing to say. (4) Easy text did not invoke observable understanding processes in the students’ minds. (5) Students neither understood the text nor knew what to say. (6) Time-consuming. (7) Internet disconnection. Simple solutions to those problems were also presented.
Co-Authors -, pujiyanti Adrian Hartanto Darma Sanputra Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Astungkara, Agni Astuti, Partini Dwi Atmojo, Adrian Tri Atmoko, Agatha Garchia Agnes Ayu, Dian Setyaning Bunga Nur Islamiyah Chomsatu Samrotun, Yuli Dayanara, Larosa Dewi, Riana R. Dewi, Riana Rachmawati Dimas Ilham Nur Rois DJOKO KRISTIANTO Efendi, Yola Puspita Endang Masitoh, Endang Eris Tri Kurniawati Fauzie, Fany Resti Fitriana, Ita Dwi Fitriani, Nanda Alivia Fuadi Afif Gunawan, Yohanes Bambang Hary Hermawan Hendrik M.Kes Heratiana, Novita I Made Narsa Kamalrudin, Massila Kamila, Aisyah Kartika Hendra Titisari Khoirul Hanif, Abdul Wahab KINESTI, NIKEN Kristianto, Joko Lainivia, Deviana Maharani Lufti Ayu Ismawati Lukman Hakim M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Ni Made Darmadi Nikmatul Fajri, Rosa Ningsih, Venia Wahyu Ningsih, Venia Wahyu Ningtyas, Debby Mustika Ningtyas, Kurnia Puspita Norisa, Ismi Nugroho, Dhimas Setyo Nur Rois, Dimas Ilham Nuraini, Salma Dewi Nurlita Novianti Padmawati, Tri Pahlawan, Enggar Wahyuning Pandhadha, Raditya Waskitha Prabawati, Ambar Diah Ayu Pramono Hadi Pratiwi, Nindyah Purwoko, Agus Putrayasa, Putu Rachmawati Dewi, Riana Ratna Damayanti Ratnasari, Diana Ricatur R.N, Devi Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Siddi, Purnama Siti Nurlaela Suhendro Suhendro Supawi Pawenang Syahryoga, Nahendha Kefamajidha Tarigan, Kaninta Agnes Melati Theresia, Endah Marianingsih Thyas, Nanda Ayu Cahyaning Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Untari Untari Valeri, Marco Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun