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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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Inovasi Pengolahan Limbah Tulang dan Kepala Lele berbasis Zero Waste bagi Poklahsar “Pawon Lesela” di Surakarta Titisari, Kartika Hendra; Wijayanti, Anita; Widodo, Agung Mugi; Amanda, Renova Aprilia; Nuraini, Salma Dewi; Wicaksana, Aziiz Duta
Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Vol 12 No 3 (2025): September
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/ppkm.v12i3.10223

Abstract

Permasalahan gizi di Indonesia, termasuk di Kota Surakarta, masih menjadi tantangan besar dengan tingginya angka prevalensi gizi buruk, stunting, berat badan kurang, dan wasting pada anak balita. Ikan lele, sebagai sumber protein hewani, berpotensi meningkatkan gizi masyarakat sekaligus menawarkan prospek pasar yang luas. Namun, produksi dan konsumsi ikan lele menghasilkan limbah kepala dan tulang yang belum dimanfaatkan secara optimal dan berisiko mencemari lingkungan. Kelompok Pengolahan dan Pemasaran Ikan (Poklahsar) “Pawon Lesela” di Setono, Laweyan, Surakarta, yang telah memproduksi abon ikan lele sejak tahun 2022, menghadapi permasalahan yang sama karena limbahnya hanya dikonsumsi sendiri dalam jumlah terbatas. Program pengabdian masyarakat yang diselenggarakan oleh Universitas Islam Batik Surakarta memperkenalkan inovasi berbasis zero waste dengan mengolah kepala dan tulang ikan lele menjadi kerupuk bernilai tambah. Program ini dilaksanakan melalui beberapa tahapan, meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Koordinasi awal dengan mitra dilakukan pada Juli 2025, dilanjutkan dengan pelatihan inovasi produk pada Agustus 2025 bekerja sama dengan Dinas Koperasi dan PLUT Pacitan, penyediaan peralatan produksi, dan uji coba produk pada September 2025. Kandungan gizi kerupuk kemudian diuji di Fakultas Teknologi Pertanian Universitas Gadjah Mada. Program ini menghasilkan peningkatan keterampilan anggota kelompok, tersedianya kerupuk berbahan dasar kepala dan tulang lele dengan potensi pasar yang menjanjikan, serta peningkatan kesadaran akan pemanfaatan tanpa limbah. Inovasi ini memberikan manfaat ekonomi melalui diversifikasi produk, mendukung kesehatan masyarakat dengan makanan bergizi, dan berkontribusi pada pengelolaan lingkungan yang berkelanjutan. Kolaborasi antara perguruan tinggi, pemerintah daerah, dan pelaku usaha terbukti efektif dalam memperkuat daya saing UKM sekaligus memaksimalkan potensi lokal.
The Determinants of Tax Aggressiveness in Indonesian Coal Mining Companies Padmawati, Tri; Nurlaela, Siti; Wijayanti, Anita
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2411

Abstract

The proposed research aims to evaluate and assess the impact of leverage, capital intensity, profitability, and firm size on tax aggressiveness in Indonesian coal mining enterprises from 2021 to 2023. The sample used in this study comprises coal mining corporations registered on the Indonesia Stock Exchange between 2021 and 2023. The sample was collected using the purposive sampling approach, which resulted in 12 coal mining companies (36 observations) that met the research criteria. This study employs a multiple linear regression analysis, which was conducted using SPSS version 25. The findings indicate that leverage, capital intensity, and profitability have no substantial impact on tax aggressiveness. Furthermore, company size has a significantly positive effect on tax aggressiveness, suggesting that larger companies with more resources are more likely to engage in tax aggressiveness. According to agency theory, the contrast in motivations between management and owners may encourage management to engage in tax aggressiveness to increase firm value.
Design Thinking dalam Praktik Pemetaan dan Mitigasi Risiko Bisnis pada Warung Kopi di Kota Malang Wijayanti, Anita
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4955

Abstract

Pengabdian Kepada Masyarakat (PKM) ini dilakukan sebagai wujud kepedulian terhadap perkembangan UMKM, khususnya kepada usaha warung kopi yang saat ini berkembang cukup pesat di kota Malang. Sebagai usaha dengan lingkup mikro, warung kopi tentunya menghadapi beragam risiko bisnis yang jarang terpetakan karena minimnya sumberdaya. Tujuan kegiatan PKM ini adalah untuk memetakan risiko bisnis yang dihadapi warung kopi beserta mitigasinya dengan pendekatan yang berfokus pada manusia (human-centered) yaitu Design Thinking. Pendekatan ini terdiri dari lima tahapan yang menekankan proses iteratif, kreatif, dan praktis dalam mendefinisikan masalah dan solusi yang relevan, yakni aktivitas emphatize, define, ideate, prototype, and test. PKM dilakukan di sepanjang bulan Juni hingga Agustus 2024 dengan melibatkan mahasiswa sebagai wujud latihan bersolusi atas masalah di masyarakat. PKM ini menghasilkan beberapa capaian, pertama, melalui sosialisasi design thinking, mahasiswa mendapatkan peningkatan literasi metode pemecahan masalah khususnya terkait risiko bisnis dan mitigasinya pada bisnis kopi di kota Malang. Kedua, melalui pelaksanaan aktivitas berpendekatan design thinking pada warung kopi, PKM ini berhasil menyusun model bisnis dalam bentuk Business Model Canvas dan memetakan risiko bisnis yang berhubungan dengan produk, pemasok, konsumen, dan pendanaan beserta mitigasinya. Implikasi dari kegiatan PKM ini mengisyaratkan masih perlu diperluasnya sosialisasi konsep berpikir dan besolusi dengan design thinking di kalangan mahasiswa dan diperlukannya kewaspadaan melalui pemetaan risiko bagi pelaku bisnis kopi untuk menghindarkan bisnis dari kegagalan.
AN ANALYSIS OF MONITORING PRACTICES OF SUPERVISION RESULTS FOLLOW-UP (TLHP) Fitriani, Nanda Alivia; Wijayanti, Anita
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.10667

Abstract

This research analyzes the flow of TLHP monitoring implementation by APIP based on existing regulations. Then identify the obstacles faced and what policies APIP has implemented in the process of accelerating the completion of audit findings using Edward's Theory of Policy Implementation III. Data and information were obtained by conducting observations, interviews and documentation with two heads of division and two implementing employees at APIP "X" in Province "X" which was determined using purposive judgment. This research found that the main obstacles in completing TLHP were policy weaknesses, limited resources, and weak bureaucratic structures so that coordination between auditors and auditees was not yet effective. The results of this research also show that there are still obstacles for which there is no policy to improve, namely a lack of resources and a weak bureaucratic structure. Apart from that, it is important to add basic regulatory elements to Edward III's Implementation Theory so that policy implementation is more focused. This research has implications for the development of Edward's Theory of Policy Implementation III and provides necessary recommendations for APIP in the process of accelerating the completion of audit findings. Keywords: Internal Supervision; TLHP Monitoring; Edward's Theory of Policy Implementation III.
Penguatan Manajemen UMKM di Bali: Studi Kasus di Putra Susila Krupuk Kulit Ikan Tuna Titisari, Kartika Hendra; Wijayanti, Anita; Damayanti, Ratna; Hadi, Pramono; Kristianto, Joko; Astuti, Partini Dwi; Darmadi, Ni Made
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 3: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i3.3290

Abstract

Implementation of community service in national collaboration, collaboration between Batik Islamic University, Surakarta and Warmadewa University, Denpasar, Bali. It was carried out on February 6 2024, at Putra Susila UMKM which produces tuna skin crackers with an address in Denpasar, Bali. The method of community service is carried out using a mentoring method carried out jointly between the Batik Islamic University Surakarta team and Warmadewa University Denpasar. Meanwhile, supporting factors include: related to production, storage of raw materials, layout of cooking areas, packing and sales. The analysis used is triangulation of primary data, theory and expert opinion. From the results of community service, a conclusion can be drawn that assistance still needs to be provided regarding raw materials which are still fluctuating, sometimes abundant, sometimes empty, so raw material storage technology is needed. Layout techniques and production space are good, neat and separate from the household. Packing has several inputs, namely that it is not big enough. Marketing is still around Denpasar with pre-order patterns and product displays and participating in exhibitions.
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.
IDENTIFICATIONS OF FACTORS BARRING STUDENTS FROM ASKING LECTURER AND THEIR SUBSTITUTE LEARNING STRATEGIES Wijayanti, Anita; Putrayasa, Putu; Gunawan, Yohanes Bambang
Wiralodra English Journal (WEJ) Vol. 7 No. 2 (2023): Wiralodra English Journal (WEJ)
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/wej.v7i2.225

Abstract

The focus of this qualitative study is to discover the factors that discouraged the students of Mahakarya Asia University from not asking questions to the lecturer in their English class despite their incomplete mastery of the lessons. Employing questionnaires and interview as the main instruments, the study found the triggering factors, with the first three being the fear of making a wrongly structured question, appearing unlettered after asking, and talking in front of other people. In addition, students’ inflexible adaptation to asking orally, which is different from asking in writing they adopted during COVID-19 remote learning, discourages them as well. Confusion on how and what to ask also stopped students from asking a question. To compensate for their deliberate abandonment of opportunities to ask a question, students carried out a variety of learning strategies. The most widely employed strategy to obtain the missing knowledge is to search for answers on internet due to its advantages: quick response, accurate answer, minimal effort, and available anywhere and anytime. Another learning strategy is discussion with other people. Discussion is opted because it is enjoyable, lively, and people can guess well what the students problems are from indirect clues. The last adopted strategy is to consult textbooks, notes, or other related materials as they contain the very topics of the lessons the students fail to understand. Keywords: discouraging factors to asking questions, substitute learning strategies, searching internet, discussion, reading modules
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
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