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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL BISNIS STRATEGI Indonesian Journal of Community Services Journal of Islamic Accounting and Finance Research Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Sultan Agung
Provita Wijayanti
Universitas Islam Sultan Agung Semarang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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ANTECEDENT FINANCIAL PERFORMANCE OF BAITUL MAL WAT TAMWIL (BMT): STUDY IN BMT BINAMA SEMARANG Zahra, Milla Himmatuz; Wijayanti, Provita
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.211 KB) | DOI: 10.21580/jiafr.2019.1.1.3729

Abstract

Purpose - BMT is established as an Islamic micro-finance which gives the loans to the middle-low society. A good financial performance describes a good BMT condition to distribute their own loans. This research is a case study of BMT Binama Semarang City during 2009-2013.Method - The kind of data used are secondary data, monthly financial reports for balance statement, profit and loss, and collectability. The instrument of financial performance was measured based on stable, stable?enough, less-stable, and unstable quality using the variables of capitalizing structure, productive asset quality, liquidity, cost efficiency, capitalizing efficiency, economic rentability, and self-capital rentability. The data were analyzed by using multiple linear regression analyses.Result - The research found that financial performance of BMT in 5 years was stable-enough, caused by losing condition on 2010. The result of multiple linear regression showed that there were only two independent variables which had significant affect, they are: cost efficiency and economic rentability. Economic rentability gives more significant role in financial performance of BMT.Implication - The results showed that the financial performance of BMT Binama Semarang City was quite healthy. This quite healthy condition can be raised to be healthy through efforts to focus improvements on variables that show low scoring, namely cost efficiency and economic profitability.Originality - This study focuses on the financial performance of BMT Binama Semarang City.
Antecedent financial performance of Baitul Mal wat Tamwil (BMT): Study in BMT Binama Semarang Zahra, Milla Himmatuz; Wijayanti, Provita
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3729

Abstract

Purpose - BMT is established as an Islamic micro-finance which gives the loans to the middle-low society. A good financial performance describes a good BMT condition to distribute their own loans. This research is a case study of BMT Binama Semarang City during 2009-2013.Method - The kind of data used are secondary data, monthly financial reports for balance statement, profit and loss, and collectability. The instrument of financial performance was measured based on stable, stable–enough, less-stable, and unstable quality using the variables of capitalizing structure, productive asset quality, liquidity, cost efficiency, capitalizing efficiency, economic rentability, and self-capital rentability. The data were analyzed by using multiple linear regression analyses.Result - The research found that financial performance of BMT in 5 years was stable-enough, caused by losing condition on 2010. The result of multiple linear regression showed that there were only two independent variables which had significant affect, they are: cost efficiency and economic rentability. Economic rentability gives more significant role in financial performance of BMT.Implication - The results showed that the financial performance of BMT Binama Semarang City was quite healthy. This quite healthy condition can be raised to be healthy through efforts to focus improvements on variables that show low scoring, namely cost efficiency and economic profitability.Originality - This study focuses on the financial performance of BMT Binama Semarang City.
EFFECT OF SUSTAINABILITY DISCLOSURE PERFORMANCE INDICATORS ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A CONTROL VARIABLE Hanifah, Risti Ulfi; Wijayanti, Provita
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.67-78

Abstract

Sustainability disclosure is a disclosure that can communicate to all stakeholders about economic, environmental, and social performance in realizing sustainable development goals. Stakeholder demands to meet the need for more transparent and accountable disclosure by organizations and pressures companies to collect, process, manage, and publish sustainability information. This will be reflected in a more accountable and transparent management of the cost of capital, which can affect the level of revenue management in the company's historical reports. The interesting question is the disclosure of sustainability with the level of profit management in the company over the company's more transparent revenue and the absence of profit manipulation practices carried out by management. The concept of discretionary accruals gives the understanding that management can manipulate accrual income and is usually used to achieve the desired income.This study aims to test empirical evidence regarding the influence of sustainability report indicators on profit management through discretionary accruals with company size as a control variable carried out on companies listed on the Indonesia Securities Exchange in 2018-2021. The samples in this study used non-financial companies with a total sample of 82 selected companies with purposive sampling techniques. This study used Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed using the WarpPLS 5.0 application.Based on the findings, it shows the importance of the role of sustainability reports in terms of each aspect in their influence on profit management. It was concluded that the sustainability report consisting of economic and social aspects has a positive effect on profit management, while the environmental aspect negatively affects profit management, profit management negatively affects the size of the company as a control variable.
What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Herianto, Rizka Oktavia; Alfiana, Balqis Zulvina; Apriliyanti, Farshella; Nurcahyono, Nurcahyono; Jatiningsih, Dyah Ekaari Sekar; Wijayanti, Provita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Abstract

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.
Digitalisasi Laporan Keuangan dan Peningkatan Pengetahuan Digital Marketing untuk meningkatkan pendapatan UMKM” Apriyanti, Hani Werdi; Budiman, Judi; Wijayanti, Provita
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 2 (2025): MEI 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i2.2955

Abstract

Java Digital Native  merupakan salah satu komunitas yang fokus di bidang digital marketing.  Java Digital Native memiliki kelompok binaan UMKM yang berada di wilayah kota Semarang.  Kelopok binaan di bawah Java Digital native ini bergerak di bidang usaha makanan dan minuman dengan umur usaha 1 hingga 5 tahun. Sebagai pelaku usaha yang masih pada tahap awal, pelaku usaha tersebut membutuhkan  penguatan di sisi pengelolaan keuangan dan pemasaran produk. Java digital native dan kelompok PKM FE UNISSULA bersama sama melakukan kegiatan pelatihan dan pendampingan  pengelolaan keuangan berbasis digital, dan digital marketing.  Melalui kegiatan ini , sejumlah 19 pelaku usaha   yang memproduksi minuman kemasan, dan makanan kemasan, menjalankan usaha dan menghasilkan  produk yang dipasarkanmelalui pemasaran secara tradisional. Aktivitas penjualan tersebut, kurang efektif di tengah  perkembangan  digital saat ini. Untuk mengembangkan usaha, dan keberlanjutan usaha , kelompok UMKM perlu didukung dengan pendanaan yang cukup untuk mengembangkan usaha. Permasalahan yang dihadapi oleh pelaku UMKM dalam kegiatan ini, adalah terkait dengan akses keuangan. Oleh karena itu, dieprlaukan pelatihan pengelolaan keuangan untuk mendukung akses keuangan. Oleh karena itu, Tim PKM melakukan pendampingan pelaporan keuangan untuk meningkatkan akses keuangan UMKM binaan java digital Native Semarang, dan pelatihan digital marketing untuk meningkatkan akses pasar.  
Akselerasi Kemandirian Ekonomi Generasi Milenial Kabupaten Bojonegoro melalui Perencanaan Keuangan Islami Wijayanti, Provita; Apriyanti, Hani Werdi; Shodiq, M. Ja’far; Kartikasari, Lisa; Arifah, Dista Amalia; Khoiriyah, Arifathul
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.76-84

Abstract

Perencanaan keuangan Islami memiliki peran strategis dalam meningkatkan kemandirian ekonomi generasi milenial Kabupaten Bojonegoro. Khususnya pada keluarga Dharma Wanita BPKAD Kab Bojonegoro. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keterampilan kepada generasi muda dalam mengelola keuangan sesuai dengan prinsip syariah, sehingga mereka lebih mandiri secara finansial serta mampu berkontribusi dalam ekosistem ekonomi halal. Metode yang digunakan dalam program ini meliputi sosialisasi, pelatihan manajemen keuangan Islami, serta pendampingan dalam implementasi strategi keuangan syariah, baik perencanaan keuangan personal, dan keluarga. Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada tanggal 12 Juli 2024 secara offline pukul 09.00 -12.00 WIB bertempat di kantor DWP BPKAD Kabupaten Bojonegoro dengan jumlah peserta sebanyak 25 orang, dilanjutkan pendampingan secara online. Hasil dari pengabdian ini adalah peningkatan literasi keuangan syariah dan implementasi prinsip-prinsip perencanaan keuangan Islami dalam kehidupan sehari-hari. edukasi dan pendampingan yang berkelanjutan, diharapkan generasi milenial Bojonegoro melalui wadah Dharma Wanita BPKAD dapat membangun kemandirian ekonomi yang berkelanjutan, berbasis nilai-nilai etika Islam, dan berkontribusi pada pertumbuhan ekonomi daerah.Islamic financial planning has a strategic role in increasing the economic Self-sufficiency of the millennial generation of Bojonegoro Regency. Especially in the Dharma Wanita family of BPKAD in Bojonegoro Regerency. This community service aims to provide understanding and skills to the younger generation in managing finances by Sharia principles so that they can be more financially Self-sufficiency, and able to contribute in the halal economic ecosystem. The methods used in this program include socialization, Islamic financial management training, and assistance in implementing Islamic financial strategies, both personal financial planning, and family. This community service activity was held offline on July 12, 2024, from 09.00 to 12.00 WIB at the DWP BPKAD Office in Bojonegoro Regency, with a total of 25 participants. It was followed by online mentoring sessions. The result of this community service is an increase in Islamic financial literacy and the implementation of Islamic financial planning principles in daily activity. the continuous education and assistance, it is hoped that the Bojonegoro millennial generation through DWP BPKAD community can build sustainable economic Self-sufficiency, based on Islamic ethical values, and contribute to regional economic growth.
KARAKTERISTIK DAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI PADA PEMERINTAH KABUPATEN/KOTA SE-JAWA TENGAH PERIODE 2022-2024 Adiyar, Safira Rahmi; Wijayanti, Provita
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 3 (2025): SEPTEMBER 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh belanja modal dan tingkat ketergantungan terhadap kinerja keuangan pemerintah daerah. Penelitian ini menyertakan kesehatan keuangan pemerintah daerah sebagai variabel moderasi yang diukur menggunakan rasio fleksibilitas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda dan moderated regression analysis (MRA). Pengolahan data dilakukan menggunakan perangkat lunak IBM SPSS Statistics versi 25. Populasi dalam penelitian ini adalah kabupaten dan kota di Provinsi Jawa Tengah pada periode 2022-2024. Sampel penelitian menggunakan sampling jenuh. Data yang digunakan berupa LRA dan Neraca yang diperoleh melalui LHP yang diterbitkan BPK. Hasil penelitian menunjukkan bahwa belanja modal tidak berpengaruh terhadap kinerja keuangan pemerintah daerah, sementara tingkat ketergantungan pada dana transfer pusat berpengaruh negatif. Namun, kesehatan keuangan mampu memperkuat pengaruh positif belanja modal dan memperlemah pengaruh negatif tingkat ketergantungan terhadap kinerja keuangan. Hal ini memberikan implikasi bahwa dengan kondisi keuangan pemerintah daerah yang sehat dapat mengoptimalkan efektivitas belanja modal dan/ataupun mengurangi dampak negatif dari ketergantungan fiskal. Penelitian ini memiliki keterbatasan jumlah sampel dan tahun pengamatan, data yang digunakan dalam penelitian hanya mencakup periode setelah pandemi COVID-19. Kemudian, penelitian ini menyarankan bagi Pemerintah Daerah untuk lebih memperhatikan pengalokasian belanja daerah dan bagi Pemerintah Pusat untuk mendorong kebijakan yang memperkuat kemandirian pemerintah daerah dalam melaksanakan desentralisasi fiskal. Kata Kunci: Belanja Modal, Kesehatan Keuangan, Kinerja Keuangan, Pemerintah Daerah, Tingkat Ketergantungan 
Co-Authors Adiyar, Safira Rahmi Alfiana, Balqis Zulvina Apriliyanti, Farshella Dista Amalia Arifah Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar Hanifah, Risti Ulfi Herianto, Rizka Oktavia Judi Budiman, Judi Khoiriyah, Arifathul Nurcahyono Nurcahyono, Nurcahyono Shodiq, M. Ja’far Werdi Apriyanti, Hani Zahra, Milla Himmatuz