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All Journal Jurnal Intermediasi Jurnal Siasat Bisnis 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 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 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) Jurnal RAK (Riset Akuntansi Keuangan) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JGEN : Jurnal Pengabdian Kepada Masyarakat SENMEA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Ecoducation Joong-Ki
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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Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital Heratiana, Novita; Wijayanti, Anita; Nur Rois, Dimas Ilham
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.894

Abstract

Advancements in financial technology have increased the popularity of digital wallets as a convenient and efficient transaction tool. Digital wallets are programs that utilize advanced technology to facilitate online payments for users, eliminating the need for cash or physical cards. This study aims to examine how ease of use, convenience, and perceived risk influence people's interest in using digital wallets. A quantitative research approach was employed, with the study population consisting of individuals who use the DANA digital wallet application in Indonesia. The research sample comprised 100 participants, with the sample size determined using Slovin’s formula. The sampling method applied was purposive sampling. Data analysis was conducted using multiple linear regression with SPSS 22.0 software. The findings of this study indicate that ease of use plays a significant role in increasing interest in digital wallet usage. The simplicity of use greatly influences users' enthusiasm for adopting digital wallets, while convenience is also crucial in shaping interest. Conversely, perceived risk has a minimal impact on users' interest in using digital wallets, with a negative connotation. These findings can be beneficial for fintech developers in enhancing user experience with digital wallet services and serve as a foundation for further research on factors influencing digital wallet adoption.
PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI (Studi Kasus Kabupaten dan Kota di Pulau Jawa dan Bali) Hakim, Lukman; Wijayanti, Anita
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh belanja modal terhadap pertumbuhan ekonomi pada kabupaten/kota di Pulau Jawa dan Bali selama kurun waktu 2008!2012. Oleh karena belanja modal berperan penting dalam meningkatkan pertumbuhan ekonomi, maka variabel independen yang digunakan dalam penelitian ini adalah jenis!jenis belanja modal, yaitu (1) belanja modal tanah, (2) belanja modal peralatan dan mesin, (3) belanja modal gedung dan bangunan, (4) belanja modal jalan, irigasi, dan jaringan, dan (5) belanja modal lainnya, serta variabel dependen yang digunakan adalah Produk Domestik Regional Bruto  (PDRB) sebagai representasi dari pertumbuhan ekonomi. Metode yang digunakan dalam penelitian ini adalah metode fixed effect crosssection weight. Hasil penelitian menunjukkan bahwa peningkatan belanja modal tanah, belanja modal peralatan dan mesin, serta belanja modal lainnya memberikan dampak positif terhadap pertumbuhan ekonomi. Hasil yang berbeda ditunjukkan oleh variabel belanja infrastruktur, yaitu belanja modal gedung dan bangunan serta belanja jalan, irigasi, dan jaringan yang tidak berdampak terhadap pertumbuhan ekonomi. Hal ini disebabkan adanya kontrak pembangunan yang bersifat multiyears serta pencairan belanja infrastruktur yang mendekati akhir tahun sehingga terdapat kelambanan pengaruh belanja infrastruktur terhadap pertumbuhan ekonomi dengan catatan di dalam peneltian ini tidak memperhitungkan lag.Kata kunci: Belanja Modal Pemerintah, PDRB, Fixed Effect, Crosssection Weight.
EFEKTIVITAS PENGELOLAAN PIUTANG PASIEN BPJS (Studi Kasus pada RSUD Dr. Saiful Anwar Malang) Ricatur R.N, Devi; Wijayanti, Anita
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed to determine the effectiveness of the management of patient accounts BPJS contained in Hospital Dr. Saiful Anwar Malang to see the management of receivables that have been implemented. And to examine the relationship receivable turnover rate BPJS patients with the effectiveness of cash flow as measured by the current ratio analysis. This research uses descriptive quantitative method that consists of variable accounts receivable turnover ratio, average collection of receivables as well as current ratio (current ratio).The results showed that the management accounts BPJS patients in Hospital Dr. Saiful Anwar Malang has been running effectively, but there are some things that should be fixed credit policy related to the completeness of the collection of documents dealing with verification of claims to the BPJS. This is done so that the collection of documents verifying the claims do not result in long-running collection of accounts receivable. Keywords: Accounts Receivable, Accounts Receivable Turnover Rate, Effective Cash Flow (Current Ratio)
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENERIMAAN KAS (Studi Kasus pada RSUD Kabupaten Jombang) Ningsih, Venia Wahyu; Wijayanti, Anita
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to describe  how internal controls have been applied to the General Hospital of Jombang especially in the cycle of cash receipts. Data collection for this study was done by interview, direct observation and documentation as well as the use of literature related to the  cycle of cash receipts. Results from this study indicate that there are some weaknesses in the internal control Hospital Jombang. Which were related to the absence flowchart cash receipts, and SOP patient enrollment. Therefore, hospitals need to design a system that is more effective and efficient.Key  words:  Systems,  Information,  Accounting,  Internal Control,  Cash Receipt Cycle
ANALISIS RENCANA ANGGARAN BIAYA (RAB) PROYEK SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA (STUDI KASUS PADA PT. GRIYA SENTOSA PROPERTY) Darma Sanputra, Adrian Hartanto; Wijayanti, Anita
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian dilakukan bertujuan untuk mengetahui bagaimana rencana anggaran biaya proyek digunakan sebagai alat perencanaan dan pengendalian PT. Griya Sentosa Property. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif. Data-data yang dijadikan sebagai bahan analisis diperoleh melalui observasi, wawancara dan dokumentasi. Metode analisis data yang digunakan adalah analisis varians yang membandingkan antara anggaran dan realisasi. Hasil dari analisis varian menunjukkan berapa besarnya angka  yang menguntungkan dan merugikan dalam setiap biaya. Keuntungan dan kerugian dari analisis varian digunakan untuk menjalankan fungsi manajemen perencanaan dan pengendalian     Kata Kunci : Anggaran Biaya, Analisis Varian, Keuntungan, Kerugian, Perencanaan, Pengendalian
Sertifikasi Halal UMKM Makanan: Kontribusi Pengabdian Masyarakat Dalam Menciptakan Nilai Tambah Pada Sektor Pangan Wijayanti, Anita; Damayanti, Ratna; Kristianto, Djoko
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i1.1115

Abstract

Tulisan ini membahas hasil survei dan pendataan terhadap 74 UMKM makanan di Food Court Desa Jetis, Sukoharjo. Wawancara dengan pengelola food court mengungkapkan bahwa sebagian besar UMKM belum memiliki sertifikasi halal atau label halal pada produknya. Permasalahan yang muncul meliputi keterbatasan sumber daya dan keuangan, kompleksitas persyaratan sertifikasi halal, kurangnya pengetahuan, dan minimnya pemahaman konsumen tentang pentingnya sertifikasi halal. Sebagai respons, dilakukan kegiatan sosialisasi program sertifikasi halal kepada 74 UMKM tersebut, mencakup pemahaman sertifikasi halal, audit halal, pendaftaran aplikasi halal melalui SIHALAL, dan sesi tanya jawab. Tujuan dari sosialisasi ini adalah meningkatkan jumlah konsumen yang datang ke food court setelah UMKM memperoleh sertifikasi halal. Dokumentasi acara mencerminkan antusiasme dan partisipasi positif dari pelaku UMKM, menggambarkan upaya peningkatan pemahaman dan partisipasi UMKM dalam memperoleh sertifikasi halal untuk mendukung kepercayaan konsumen.
Utilizing Mobile Technology: WhatsApp Group Chats as a Tool to Enhance Students' Engagement in ESP Learning Pratiwi, Nindyah; Wijayanti, Anita
Journal of Education Research Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v6i1.2145

Abstract

In line with the development of globalization, English is increasingly in demand, especially among students. This is because English is a fundamental competency with an international scope. In order to improve their skills, students need more time to study, and since the onset of Covid-19, online learning through WhatsApp has become a trend. This application allows teaching and learning to not only become easier but also encourages greater participation from students, helping them achieve their learning goals. This study found that students have a positive perception of using WhatsApp groups for ESP discussion learning. This research contributes valuable empirical evidence, providing continuous support for the collaboration of ESP courses via WhatsApp. However, this study has limitations, including a small sample size and general findings, indicating the need for further research to explore its long-term impact and the more specific implementation of technology-based learning.
Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas, Leverage terhadap Profitabilitas Syahryoga, Nahendha Kefamajidha; Wijayanti, Anita
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i2.1772

Abstract

Tujuan studi ini mengidentifikasi dan menguji dampak struktur modal, ukuran perusahaan, likuditas dan leverage pada profitabilitas. Jenis penelitian kuantitatif dengan sumber data sekunder diperoleh dari financial statement. Populasi mencakup seluruh peruahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI selama tahun 2018-2019 Pengambilan sampel yang memenuhi kriteria penelitian berjumlah 34 perusahaan melalui purposive sampling. Metode analisis data berupa uji regresi berganda diolah dengan program perangkat lunak SPSS 25. Hasil penelitian dapat diberikan kesimpulan bahwa struktur modal, likuiditas, leverage mempengaruhi profitabilitas, sementara ukuran perusahaan tidak mempengaruhi profitabilitas.
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Thyas, Nanda Ayu Cahyaning; Wijayanti, Anita; Astungkara, Agni
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4545

Abstract

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.
The The Effects of Internal Audit, Effectiveness, and Gender Diversity of Audit Committee on Audit Fee Pandhadha, Raditya Waskitha; Wijayanti, Anita
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The objective of this study is to assess and analyze the impacts of internal audit, effectiveness, and gender diversity of the audit committee on audit fees. The data was harvested from the annual reports of 52 property and real estate companies listed on the Indonesia Stock Exchange in 2023. The results of the analysis indicate that the audit's internal functions positively influence the audit fee. The audit committee's effectiveness was assessed by measuring its proxies with the following results. Audit committee size, audit committee’s meeting frequency, and audit committee expertise have no effect on audit fees, and the committee’s gender diversity also has no effect on the audit fee. The positive effects indicate the presence of the internal audit functions supporting the demand perspective, where the better the resources in the company, the more quality audits will be demanded. On the contrary, the absence of the effect of audit committee effectiveness and gender diversity of the audit committee on audit fees indicates an opposition to both the demand perspective and the supply perspective.
Co-Authors -, pujiyanti Adrian Hartanto Darma Sanputra Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Ariatama, Muhamad Julian Indra Aldi 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 Kinanti, Sevira KINESTI, NIKEN Kristianto, Joko Lufti Ayu Ismawati Lukman Hakim M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Ni Made Darmadi 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 Pahlawan, Enggar Wahyuning Pandhadha, Raditya Waskitha Prabawati, Ambar Diah Ayu Pramono Hadi Pratiwi, Nindyah Purwoko, Agus Putri, Shafa Firzani Azzahra Rachmawati Dewi, Riana Ramadan, Sutan Saleh Ratna Damayanti Ratnasari, Diana Ricatur R.N, Devi Rosa Nikmatul Fajri 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 Werner R Murhadi Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun