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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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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.
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.
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.
The Role of Religiosity in Moderating the Decision To Use Sharia-Compliant Insurance Services Efendi, Yola Puspita; Wijayanti, Anita
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 4 (2025): November-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20254pp472-491

Abstract

This quantitative correlational study analyzes factors influencing millennial generation decisions to use Islamic insurance, considering religiosity's moderating effect. The study investigates Islamic financial literacy, risk perception, and trust in Islamic financial institutions roles in shaping such decisions. Data from 116 Indonesian millennials were analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM). Findings show that Islamic financial literacy, risk perception, and trust in Islamic financial institutions have positive and significant effects on Islamc insurance usage decisions. Religiosity does not significantly moderate the effects of Islamic financial literacy and risk perception on decisions, but moderates the relationship between trust in Islamic financial institutions and decisions at ten percent significance level. Results highlight the importance for Islamic insurance providers to enhance financial literacy and build trust as key strategies to attract millennial customers. This study contributes to Extended Theory of Planned Behavior application by clarifying religiosity's role in Islamic-based financial decisions, reinforcing Theory of Planned Behavior validity, and enriching Risk Perception Theory and Trust Theory in explaining consumer behavior in Islamic finance context.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Fitriana, Ita Dwi; Wijayanti, Anita; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on the profitability. This research uses secondary data in conducting analysis. The dependent variables are profitability and independent variables, cash turnover, receivable turnover and inventory turnover. The population of this research is companies listed on the IDX in 2013-2019.The sample used in this study is 35 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) cash turnover does not have a significant effect on profitability, 2)receivable turnover does not have a significant effect on profitabilit, 3)inventory turnover has a significant effect on profitability.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Ningtyas, Debby Mustika; Suhendro, Suhendro; Wijayanti, Anita
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tax Avoidance is an effort to reduce tax but still comply with the provisions of taxation regulations, such as taking advantage of the exclusions and deductions that are allowed as well as postponing taxes that have not been regulated in the applicable tax regulations. The purpose of this study is to examine and analyze the effect of profitability, leverage, and company size on tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used was purposive sampling and obtained a sample of 37 companies. The research data were analyzed using multiple linear regression analysis using SPSS 22. The results of this study indicate that profitability has a significant effect on Tax Avoidance. Meanwhile, leverage and company size have no significant effect on Tax Avoidance.
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