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All Journal JURNAL ECONOMIA Wahana Riset Akuntansi JAM : Jurnal Aplikasi Manajemen POSITIF JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SAR (Soedirman Accounting Review): Journal of Accounting and Business Cetta: Jurnal Ilmu Pendidikan Jurnal Samudra Ekonomi dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA Balance Vocation Accounting Journal Psikoborneo : Jurnal Ilmiah Psikologi Journal of Community Practice and Social Welfare (JaCiPS) Kajian Bahasa dan Sastra (KABASTRA) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Al Gizzai: Public Health Nutrition Journal International Journal of Health and Information System (IJHIS) Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Jurnal Ragam Pengabdian Logistica : Journal of Logistic and Transportation Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Dian Wijayanti
Universitas Sebelas Maret
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Public Health Social Sciences Transportation Other

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ANALISIS PENGARUH FAKTOR KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TERCATAT DI BURSA EFEK INDONESIA PERIODE 2017-2021] Wahyuni, Regiane Kusuma; Wijayanti, Dian; Cahyadi, Rino Tam Cahyadi
SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i1.2319

Abstract

Tujuan penelitian: Penelitian ini bertujuan untuk menguji kembali faktor yang mempengaruhi opini audit going concern khususnya pada faktor keuangan dalam perusahaan meliputi rasio keuangan dan pertumbuhan perusahaan. Metode: Penelitian ini menggunakan seluruh perusahaan kecuali perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021 sebagai sampel penelitian. Berdasarkan purposive sampling, sampel data diperoleh 359 perusahaan. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Temuan Penelitian: Hasil pengujian hipotesis menunjukkan bahwa rasio likuiditas dan solvabilitas berpengaruh positif terhadap opini audit going concern. Rasio aktivitas dan profitabilitas berpengaruh negatif terhadap opini audit going concern. Pertumbuhan Perusahaan tidak berpengaruh terhadap opini Audit going concern. Penelitian ini menggunakan ukuran perusahaan sebagai variable kontrol. Implikasi Penelitian:Implikasi dari penelitian ialah perlunya restrukturisasi utang, penghematan biaya, perbaikan strategi bisnis, mencari tambahan pembiayaan, hingga penjualan aset tidak produktif agar perusahaan dapat meningkatkan efisiensi untuk mengatasi masalah keberlanjutan.
Subjective Well-Being dan Penerimaan Diri Ibu yang Memiliki Anak Down Syndrome Wijayanti, Dian
Psikoborneo: Jurnal Ilmiah Psikologi Vol 3, No 2 (2015): Psikoborneo: Jurnal Ilmiah Psikologi
Publisher : Program Studi Psikologi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/psikoborneo.v3i2.3774

Abstract

Penelitian ini menggunakan penelitian kualitatif berdasarkan teori yang dikemukakan oleh Creswell dengan pendekatan fenomenologi. Responden diambil berdasarkan purposive sampling yaitu pemilihan subjek dan informan dalam penelitian didasarkan atas ciri-ciri yang memenuhi tujuan-tujuan yang sudah ditetapkan. Metode pengumpulan data adalah metode wawancara mendalam (in depth interview), dengan empat subyek penelitian dan empat informan. Hasil penelitian menunjukkan bahwa pada keempat subjek memiliki subjective well-being dan penerimaan diri yang berbeda dalam menghadapi anak dengan gangguan perkembangan down syndrome. Pada subyek pertama M, memiliki subjective well-being yang positif karena subyek merasa puas dengan keadaan anaknya dan menerima setiap kekurangan anaknya. Subyek kedua RNS, memiliki subjective well-being yang negatif dan penerimaan diri yang kurang baik karena subyek merasa bahwa keadaan anaknya merupakan kesalahannya dengan Sang Pencipta. Subyek ketiga MI memiliki subjective well-being negatif dan penerimaan diri yang kurang baik karena subyek tidak merasa puas dengan keadaan anaknya dan membutuhkan waktu yang lama untuk mengatakan keadaan anaknya. Subyek keempat R memiliki subjective well-being yang positif dan penerimaan diri yang baik karena subyek merasa puas dengan keadaan anaknya.
Digital Technology-Based Education Transformation in The Capital of The Archipelago Amrizal, Amrizal; Setiawan, Andi; Wijayanti, Dian; Setiadi, Alpian; Rukma, Andi Satriani Nanda; Hikma, Muqtaridatul
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.22761

Abstract

The rapid advancement of digital technology has significantly transformed various sectors, including education, requiring adaptive and innovative approaches to learning systems. This study aims to analyze the transformation of digital technology-based education in the Indonesian Capital City (IKN) and to examine the readiness of the community to adapt to such transformation. Using a qualitative approach with a literature review method, this research synthesizes findings from relevant academic sources, policy documents, and previous studies related to digital education, smart city development, and human resource readiness. The results indicate that the transformation of education in IKN is closely linked to the integration of digital infrastructure, such as e-learning platforms and hybrid learning systems, which enhance accessibility, flexibility, and learning effectiveness. Furthermore, the implementation of digital education supports the broader vision of IKN as a smart city by fostering a digitally literate and innovation-oriented society. However, several challenges remain, including unequal access to digital infrastructure, varying levels of digital literacy, and limited institutional readiness. These challenges highlight the importance of comprehensive strategies that integrate technological development with human resource capacity building. The study also finds that community readiness plays a crucial role in determining the success of digital education transformation, as it influences the adoption and sustainability of technology-based learning. Therefore, the government and educational institutions must prioritize digital literacy programs, infrastructure development, and inclusive policies to ensure equitable access to education. This research contributes to the existing literature by providing a comprehensive analysis of digital education transformation within the context of a newly developed capital city and offers practical implications for policymakers and stakeholders in designing sustainable and inclusive education systems in the digital era
Pelatihan Komputer Akuntansi Dengan Menggunakan Accurate Offline Di SMK PGRI 1 Jakarta Wijayanti, Dian
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/4npnk168

Abstract

  This Community Service Program aimed to enhance the digital accounting competencies of students and teachers at SMK PGRI 1 Jakarta through training on the Accurate Offline application as a support tool for accounting computer learning and preparation for the Competency Certification Examination (USK). The novelty of the program lies in the implementation of an integrated competency-based training model that combines teachers and students within a single learning process, supported by competency test case-based practice modules, hands-on training, and intensive mentoring. The program methodology consisted of needs assessment, module development, pre-testing, material delivery, demonstrations, direct practice sessions, case simulations, mentoring, post-testing, and participant satisfaction evaluation. Evaluation instruments included a knowledge test and a questionnaire, both validated through expert judgment involving two accounting lecturers and one accounting software practitioner. Data were analyzed using descriptive quantitative methods by comparing pre-test and post-test percentage scores. The participants consisted of 26 students and 4 accounting teachers. The results indicated improvements across all competency indicators. On average, the proportion of participants who demonstrated understanding of the material increased from 25.8% to 70.2%, while the proportion categorized as not understanding decreased to nearly 0%. The highest improvement was observed in the competency of preparing opening trial balances, with 81% of participants achieving the “understanding” category in the post-test. These findings demonstrate that the implemented training model was effective in improving digital accounting competencies, strengthening participants’ readiness for competency certification, and supporting the alignment of graduate competencies with industry requirements.
Co-Authors Amrizal Amrizal Andi Setiawan Anisa Rahmawati Arum Ratnaningsih Bambang Sutrisna Bella Grace Gabriella Azzahra, Asiyah Cahyadi, Rino Tam Cahyadi Cecep Pahrudin, Cecep Donny Avianto Ellen A. Gunawan Fara Azzahra, Latansa Febriani, Rieke Habibah, Rizki Hardana, Richio Putra Hariono, Michael Wijayanto Hikma, Muqtaridatul Kasmianto Abadi Khairunnisa, Anggita Nadya Lembut, Putu Indrajaya Marcella Erwina Rumawas Ngurah Ayu Nyoman Murniati NUR KHOLIFAH Oktaviana, Ajeng Prasetya, Jeremia Allan Pratama, Bagas Brian Rino Tam Cahyadi, Rino Tam Rismayanti, Febriana Dwi Rohim, Yasin Nur Rukma, Andi Satriani Nanda Safira, Nabilla Saraswati, Indah Wening Sarovah Widiawati Sendy Cahyadi, Sendy Setiadi Setiadi Setiadi, Alpian Siwi Tri Nugroho Heni, Maya Soedjono Soedjono Supriyadi, Rahma Hofifah Wahyuni, Regiane Kusuma Wasil, Mohammad Widya Kusumaningsih Zulaikah