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All Journal HAYATI Journal of Biosciences Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Matematika dan Ilmu Pengetahuan Alam Prosiding Seminar Biologi Journal of Tropical Biodiversity and Biotechnology Health Notions Biosaintifika: Journal of Biology & Biology Education J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Vokasi Indonesia Bioma : Jurnal Biologi dan Pembelajaran Biologi NISBAH: JURNAL PERBANKAN SYARIAH OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Respirologi Indonesia JURNAL ILKES (Jurnal Ilmu Kesehatan) Darmabakti Cendekia: Journal of Community Service and Engagements Reviu Akuntansi dan Bisnis Indonesia Jurnal Riset Biologi dan Aplikasinya Jurnal Pengabdian kepada Masyarakat Nusantara EKOMABIS: Jurnal Ekonomi Manajemen Bisnis JPM: JURNAL PENGABDIAN MASYARAKAT Berkala Penelitian Hayati Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Vokasi Indonesia Riset Akuntansi dan Keuangan Indonesia Sosial Simbiosis: Jurnal Integrasi Ilmu Sosial dan Politik Folia Medica Indonesiana
Dwi Winarni
Department Of Biology, Faculty Of Science And Technology, Universitas Airlangga
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Provision of arak bali reduces spermatozoa quality of white rats (rattus norvegicus) Antari, Ni Wayan Sukma; Hayati, Alfiah; Winarni, Dwi
Folia Medica Indonesiana Vol. 52, No. 4
Publisher : Folia Medica Indonesiana

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Abstract

This study aimed to determine the effect of arak bali on the quality of spermatozoa include morphology, motility, viability, membrane integrity of spermatozoa rat (Rattus norvegicus). The study was conducted in two phases: the first phase of the deployment of questionnaires conducted in five districts in Bali to determine the type and frequency of arak bali consumption and phase II made arak bali giving treatment in experimental animals. This study used 24 male rats (170-200 grams), divided into four groups: one control and three treatments (by arak bali containing 40% alcohol as much as 0.1 and 0.5 mL and 0.1 mL much alcohol synthesis, for 45 days. the results showed that of the five districts in Bali, most people consume arak bali commercial and most of the frequency of consumption of the week more than one bottle (350 mL). the provision of arak bali in experimental animals, degrade the quality (morphology, motility, viability, membrane integrity), the greater the volume given declining spermatozoa quality.
Effects of Arak Bali Administration on Spermatozoa DNA Fragmentation and Testosterone Level of Rats (Rattus norvegicus) Hayati, Alfiah; Winarni, Dwi; Antari, Ni Wayan Sukma; Resita, Inne Ninda; Fauziah, Erlyn Nurul
Folia Medica Indonesiana Vol. 54, No. 1
Publisher : Folia Medica Indonesiana

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Abstract

This study aimed to determine the effects of arak bali on the fragmentation of spermatozoa and testosterone in rats (Rattus norvegicus). This study used 24 rats (170-200 g), divided into four groups: one control and three treatments (receiving arak bali containing 40% alcohol as much as 0.1 and 0.5 mL and synthetic alcohol (40%) as much as 0.1 mL, for 45 days). The observation of DNA fragmentation was done using acridine orange staining and the measurement of testosterone level used ELISA method. The results showed that the provision of arak bali in experimental animals increased the occurrence of spermatozoa DNA fragmentation. The higher the volume of arak bali given, the higher the fragmentation of spermatozoa DNA. The administration of arak bali also decreased testosterone level. The higher the volume of arak bali given, the lower the rats' testosterone level.
Pencatatan Keuangan Sederhana sebagai Sarana Optimalisasi Pengelolaan UMKM di Wilayah Ranting Nasyiatul Aisyiyah Talagening: Simple Financial Recording as a Means of Otimizing MSME Management in the Nasyiatul Aisyiah Talagening Branch Area Winarni, Dwi; Arofah, Rifka Utami; Pratama, Havidz Cahya
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. 1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11i1.10820

Abstract

Micro, small, and medium enterprises (MSMEs) are one of the business groups that have a major role and contribution to the economy in Indonesia. MSMEs also have advantages in terms of resilience to economic instability. Thus strengthening the MSME group is urgently needed so that it can continue to grow and be able to face global competition. Participants are MSME actors who are in the Nasyiatul Aisyiyah Talagening Branch, Bobotsari District, Purbalingga Regency. Based on the survey results, the problems encountered include the absence of structured financial records due to difficulties, a lack of understanding of accounting, and a lack of understanding of the benefits of recording business finances. A series of training and assistance on simple bookkeeping, among others by socializing the importance of simple bookkeeping, training on recording expenses and reporting, as well as analyzing the results of financial records that have been made. The method used is training with a participatory rural appraisal (PRA) approach to involve participants in identifying problems, implementing solutions, and monitoring evaluations. So that they can contribute knowledge and practice of simple bookkeeping or simple financial records with their respective business and financial conditions.
Puding Tesa ( Tempe dan Sari Jagung) Sebagai Pemberian Makanan Ekstra Diet Tinggi Energi Tinggi Protein di Rumah Sakit Winarni, Dwi; Nurmayanti, Rani
JURNAL ILKES : Jurnal Ilmu Kesehatan Vol 16 No 2 (2025): Jurnal Ilkes (Jurnal Ilmu Kesehatan)
Publisher : STIKES Karya Husada Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35966/ilkes.v16i2.473

Abstract

Abstract Pudding is a popular type of dessert that can be made with balanced ingredients to produce a high-calorie product. One ingredient that can be varied to enhance the nutritional quality of pudding is by adding tempeh and corn. Tempeh and corn are easily obtainable ingredients, and cooking pudding does not take too long and is quite simple at an affordable price. The purpose of this research is to determine the nutritional value and organoleptic quality of tempeh and corn pudding as an extra for patients on the TKTP diet. This experimental study uses a completely randomized design (CRD) with the treatment of tempeh formulation with sweet corn. The results of the nutritional value test show that this pudding meets the TKTP I standards and can be used as an alternative option for diet extras, with the hedonic test results indicating the highest productivity value at P3 with a proportion of tempeh to corn (70:30). The results of the descriptive test show that the taste of corn is more dominant compared to the taste of tempeh. The formulation of tempeh pudding and corn extract can be used by hospitals as an alternative variation of extra menu for TKTP 1 diet. Keywords: Pudding, Tempeh, Corn Extract, Tinggi Energi Tinggi Protein (TKTP)
Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

Abstract

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.
The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023) Dewi, Meylisa Kusuma; Wahyuni, Sri; Hariyanto, Eko; Winarni, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8446

Abstract

This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX). Financial statement fraud was measured using the Beneish M-Score method, categorized as a dummy variable. This study employed a quantitative approach and secondary data obtained from the companies' financial statements. The sampling technique used was purposive sampling, with a sample size of 31 companies meeting the criteria for the 2021-2023 period. Data analysis was performed using logistic regression using SPSS 23. The results of this study indicate that financial stability has a significant effect, while audit quality and the audit committee have no significant effect on financial statement fraud.
EVALUASI KINERJA KEUANGAN DAERAH PROVINSI JAWA TENGAH Zora Lutvya Sabrina Hijrianti; Dwi Winarni; Amir Amir; Hadi Pramono
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5953

Abstract

Kinerja keuangan daerah merupakan salah satu indikator keberhasilan pengelolaan keuangan pemerintah daerah dalam memberikan pelayanan publik yang optimal. Namun, terdapat berbagai permasalahan seperti rendahnya alokasi belanja modal, ketergantungan pada pemerintah pusat, pendapatan daerah yang tidak mencukupi, dan pertumbuhan ekonomi yang belum merata, yang dapat mempengaruhi efektivitas kinerja keuangan daerah. Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, PAD, dana perimbangandan pertumbuhan ekonomi terhadap kinerja keuangan daerah kabupaten/kota provinsi Jawa Tengah tahun 2021-2023. Teknik analisis yang digunakan adalah metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) belanja modal berpengaruh positif signifikan terhadap kinerja keuangan daerah, (2) PAD tidak berpengaruh terhadap kinerja keuangan daerah, (3) dana perimbangan berpengaruh negatif signifikan terhadap kinerja keuangan daerah, (4) pertumbuhan ekonomi tidak berpengaruh terhadap kinerja keuangan daerah.
PENGARUH KEBERAGAMAN DEWAN DIREKSI, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP KETERBACAAN LAPORAN TAHUNAN Diah Ayu Lestari; Dwi Winarni; Azmi Fitriati; Tiara Pandansari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7137

Abstract

Keterbacaan laporan tahunan merupakan salah satu indikator penting dalam menilai transparansi dan kualitas pelaporan perusahaan kepada para pemangku kepentingan. Berbagai faktor tata kelola seperti dewan direksi, dewan komisaris, serta kondisi kinerja perusahaan dapat memengaruhi tingkat keterbacaan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh direksi independen, usia direksi, dewan komisaris dan profitabilitas terhadap keterbacaan laporan tahunan. Populasi pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2023-2024. Penelitian ini menggunakan 160 data amatan yang diperoleh melalui teknik purposive sampling. Data di analisis menggunakan regresi data panel dengan bantuan software Stata. Hasil penelitian menunjukkan bahwa dewan komisaris dan profitabilitas memiliki pengaruh positif terhadap keterbacaan laporan tahunan. Sebaliknya, direksi independen dan usia direksi tidak menunjukkan pengaruh terhadap keterbacaan laporan tahunan.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY, ISLAMIC SOSIAL REPORTING DAN ISLAMICTY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Sifa'u Aziyah; Siti Nur Azizah; Iwan Fakhruddin; Dwi Winarni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7456

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh Corporate Social Responsibility, Islamic Social Reporting, Zakat Performance Ratio, dan Profit Sharing Ratio terhadap kinerja keuangan bank umum syariah di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif, populasi yang diambil adalah bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2020–2024, dengan data sampel sebanyak 63 dari 14 bank syariah di Indonesia. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif terhadap kinerja keuangan, Islamic Social Reporting tidak berpengaruh terhadap kinerja keuangan, Zakat Performance Ratio berpengaruh negatif terhadap kinerja keuangan, dan Profit Sharing Ratio tidak berpengaruh terhadap kinerja keuangan.
PENGARUH DEWAN KOMISARIS INDEPENDEN, CAPITAL ADEQUACY RATIO, ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Serli Wulandari; Hardiyanto WIbowo; Eko Hariyanto; Dwi Winarni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7532

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dewan Komisaris Independen, Capital Adequacy Ratio, Islamic Social Reporting terhadap kinerja keuangan bank umum syariah di Indonesia. Jenis penelitian ini menggunakan pendekatan kuantitatif, populasi yang diambil Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2019-2024, dengan data sekunder 61 data dari 12 bank syariah di Indonesia. Hasil penelitian ini menunjukkan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap kinerja keuangan, Capital Adequacy Ratio terbukti berpengaruh negatif terhadap kinerja keuangan, sedangkan Islamic Social Reporting terbukti berpengaruh positif terhadap kinerja keuangan dengan kontribusi penjelasan model 60,2%. Penelitian ini memberikan implikasi bahwa bank umum syariah perlu memperkuat permodalan yang efisien serta meningkatkan kualitas pelaporan sosial syariah guna membangun kepercayaan dan meningkatkan kinerja keuangan secara berkelanjutan
Co-Authors Abdul Hakim Muhsyi Adlina, Rediarta Nisa Agoes Soegianto Ahimsa Buena Merpati Alfiah Hayati Alifah Hayati Almando Geraldi Amalia Nur Mashita Amany, Ashilla Nadiya Amir Amir Amir Amir Ani Kusbandiyah Ani Kusbandiyah Anjar Tri Wibowo Aprilia Nurcahyaning Rahayu Arofah, Rifka Utami Arwati, Niluh Arwati, Niluh Bambang Wirjatmadi Bima Cinintya Pratama Binti Yunaida Boon Chin Tan Defi Nurul Hayati Dewandaru, Rhis Ogie Dewi, Meylisa Kusuma Diah Ayu Lestari Dicky Darmawan Dirgantari, Novi Edi Joko Setyadi Eko Hariyanto Erillia, Titan Erlyn Nurul Fauziah Fathmaningrum, Erni Suryandari fatimah Fatimah Fauziah, Erlyn Nurul Firdaus Auliya, Zahra Fitriati, Azmi Gilang Permana Gita Rahmawati Hadi Pramono Hardiyanto Wibowo Havidz Cahya Pratama Hidayati, Farisa Nabila I.B. Rai Pidada Idqa Nurtri Bhakti Ilham Nuryana Fatchan, Ilham Nuryana Inggit Almira Inne Ninda Resita Intan Permata Putri Intan Permata Putri ISTUNING MA’UNAH Iwan Fakhruddin Iwan Fakhruddin Junairiah Junairiah Khaleyla, Firas Khoerul Mukromiin, Ramadhan Laila Oshiana Fitria A’zizah Lestari, Lita I.D. Listijani Suhargo, Listijani M., Soenarnatalina Manikya Pramudya Merryana Adriani Mochammad Affandi Muhammad Fajar Nabilatun Nisa Nabilla, Nithasya Nadya Abanty, Fahma Nadyatul Ilma Indah Savira Nazah, Nawalin Neti Mustikawati Ni Wayan Sukma Antari Nia Adiani Primarastri Nimatuzahroh, Nimatuzahroh Norwani, Norlia Mat Nurmajid, Difa Naufal Nurmayanti, Rani Pandansari, Tiara Pramurindra, Rezky Priyo, Tri Anggono Rahayu, Aprilia Nurcahyaning Ratna Kartika Wati Resita, Inne Ninda Rosmanida S A Husein Said Akmala Saikhu Ahmad Husen Saikhu Akhmad Husen Salamun Salamun Salamun Salamun Sarwan Adi Kusumo Septian Hary Kalqutny Serli Wulandari Sifa'u Aziyah Sifa, Mufatih Ariska Sifananda Siti Nur Azizah Soenarnatalina M. Soenarnatalina Meilanani Soenarnatalina Meilanani, Soenarnatalina Sri Hartiningsih Sri Hartiningsih Sri Hartiningsih Sri Puji Astuti Wahyuningsih, Sri Puji Astuti Sri Wahyuni Sri Wahyuni Sugiarso, R. Djarot Sugiharto Sugiharto Suhariningsih Syarifah Salsabila Tiara Pandansari Titan Erillia Tri Anggono Priyo Tri Nurhariyati Triana Safitri, Nadia Ufairanisa Islamatasya Ufairanisa Islamatasya Wijatmadi, Bambang Win Darmanto Y Sri Wulan Manuhara Yoan Asri Triantara Yosephine Sri Wulan Manuhara Zaidatul Khauliyah, Desi Zora Lutvya Sabrina Hijrianti