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All Journal Accounting JOURNAL OF LAW AND GOVERMENT SCIENCE Jurnal Akuntansi dan Perpajakan Journal of Geoscience, Engineering, Environment, and Technology Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Istiqro' Pendas : Jurnah Ilmiah Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Jurnal AME (Aplikasi Mekanika dan Energi): Jurnal Ilmiah Teknik Mesin Astonjadro Minda Baharu GEMA EKONOMI JAE (Jurnal Akuntansi dan Ekonomi) JET (Journal of English Teaching) EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Prima Ekonomika : Jurnal Ekonomi dan Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara MANDAR: Management Development and Applied Research Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian UNDIKMA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ARSY : Jurnal Aplikasi Riset kepada Masyarakat LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian Masyarakat Nusantara Jurnal Media Informatika KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat NUSRA: Jurnal Penelitian dan Ilmu Pendidikan Journal of Education Research Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Akuntansi AKUNESA Economic Reviews Journal JWM (JURNAL WAWASAN MANAJEMEN) Journal of Comprehensive Science Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Jurnal Basicedu Linggau Journal Science Education (LJSE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Bengawan :Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ilmu Pendidikan dan Humaniora BAKIRA: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam MANGGALI Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Kreano, Jurnal Matematika Kreatif Inovatif Jurnal Pengabdian Masyarakat KIC JURDIASRA Journal of Community Research & Engagement (JCRE) IJASDS: Indonesian Journal of Applied Statistics and Data Science JIMEKA
Ika Wulandari
Prodi Magister Pendidikan Matematika, Pascasarjana, FKIP – UNS
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Pengaruh Efektivitas Good Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan Arie Gales, Frans; Wulandari, Ika
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i6.3006

Abstract

The purpose of this research is to obtain facts about how the performance of coal mining companies from 2018 to 2022 is influenced by independent commissioners, boards of directors, audit committees, and environmental performance. This research examines the impact of environmental performance and effective corporate governance on business performance. A total of 13 coal mining sub-sector companies listed on the IDX in 2018–2022 were the research samples. Collecting data for research using secondary sources and purposive sampling. SPSS 21 was applied to test the data. Statistical tests are applied during the data processing stage of this method. Multiple linear regression analysis reveals that the factors of independent commissioners, board of directors, and audit committees have a significant and beneficial impact on organizational performance. The t test with the results of the study also shows that the independent commissioner variable has a significant impact on company performance, the board of directors has a significant impact on company performance, and the audit committee has a significant impact on company performance partially
Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Rodrigo Borges, Daniel; Wulandari, Ika
Journal of Comprehensive Science Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i7.440

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap nilai perusahaan pada perusahaan Manufaktur yang terdaftar di BEI periode tahun 2019-2021. Likuiditas diproksikan dengan Current Ratio (CR), Leverage diproksikan dengan Debt to Equity Ratio (DER), dan Profitabilitas diproksikan dengan Return On Asset (ROA). Pengambilan sampel menggunakan teknik purposive sampling, sehingga didapatkan sampel sebanyak 30 sampel perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan pada situs www.idx.ac.id. Hasil penelitian ini menunjukkan Leverage dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan likuiditas berpengaruh negative dan tidak signifikan terhadap nilai perusahaan.
Analisis Pengaruh Karakteristik Personal Auditor Terhadap Penerimaan Perilaku Disfungsional Audit Gracella Amaral, Roswitha; Wulandari, Ika
Journal of Comprehensive Science Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i7.444

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik personal auditor seperti locus of control eksternal, turnover intention, dan komitmen organisasi terhadap perilaku disfungsional audit. Perilaku disfungsional audit merupakan perilaku menyimpang yang dilakukan oleh seorang auditor pada pelaksanaan program audit dalam bentuk manipulasi, kecurangan,ataupun penyimpangan terhadap standar audit. Populasi penelitian ini adalah seluruh Auditor yang bekerja pada ASN di Kabupaten Timor Tengah Utara Provinsi Nusa Tenggara Timur dengan jumlah auditor sebanyak 30 orang. Pengumpulan data dilakukan dengan menggunakan metode kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Regresi Linear Berganda dengan bantuan program IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa variabel locus of control eksternal dan turnover intention berpengaruh positif dan signifikan terhadap perilaku disfungsional audit. Sedangkan variabel komitmen organisasi berpengaruh negative dan signifikan terhadap perilaku disfungsional audit. Berdasarkan hasil penelitian di atas, dapat diambil kesimpulan bahwa locus of control eksternal, turnover intention, dan komitmen organisasi berpengaruh terhadap perilaku disfungsional audit
Optimalisasi Pengelolaan Retribusi Oleh Badan Pendapatan Daerah Kabupaten Timor Tengah Selatan Periode 2022 G. P Silitonga, Bintang; Wulandari, Ika
Journal of Comprehensive Science Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i7.447

Abstract

Penelitian ini bertujuan untuk menguji Optimalisasi pengelolaan retribusi pasar oleh Badan Pendapatan Daerah Kabupaten Timor Tengah Selatan. Jenis penelitian yang di gunakan adalah penelitian kualitatif. Populasi penelitian ini yaitu Badan Pendapatan Daerah Kabupaten Timor Tengah Selatan dengan sampel yaitu pemilihan responden berdasarkan kriteria tertentu (purposive sampling). Teknik pengumpulan data dilakukan dengan metode kepustakaan dan metode lapangan. Metode analisis data yang digunakan adalah kondensasi data, penyanian data dan pengambilan kesimpulan. Hasil penelitian ini membuktikan bahwa Badan Pendapatan Daerah Kabupaten Timor Tengah Selatan berhasil dalam mengoptimalisasikan pengelolaan retribusi di Kabupaten Timor Tengah Selatan karena tercapainya target penerimaan retribusi yang telah ditetapkan dan realisasi retribusi di Kabupaten Timor Tengah Selatan yang meningkat setiap tahunnya.
Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah di Daerah Tridadi dan Sidomoyo Rohman, Alfiyan Nur; Wulandari, Ika
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 2 No. 1 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v2i1.222

Abstract

Usaha Mikro Kecil dan Menengah merupkan usaha yang memilki perana besar dlam pembangunan ekonomi dalam suatu negara. UMKM menghasilakan suatu produk atau jasa. Produk yang dihasilkan bervariasi sehingga konsumen dapat memilih sesuai kebutuhan yang diperlukan. Disamping itu memliki peranan penting dalam membuka lapangan kerja bagi masyarakat umum yang belum memiliki pekerjaan. Lapangan pekrjaan yang diberikan dapat dijangakau oleh masyarakat yanga awam hingga yang berpengalaman dalam berdagang suatu produk. Kegiatan pengabdian masyarakat pada usaha Bakso Malang Maenyos yang berada di Jl. Parasamya, Beran Lor, Kalurahan Tridadi, Kecamatan Sleman dan Kedai Mie Ayam Pak Surat yang berada Area Sawah, Kalurahan Sidomoyo, Kecamatan Godean, Kabupaten Sleman. Penyebab terjadi masalah karena kurangnya pemahaman tentang pencatatan keuangan sederhana akuntansi. Berdasarkan pokok masalah tersebut dilakukan pelatihan pengelolaan dengan melakukan pencatatan sederhana.Metode yang digunakan adalah metode wawancara dan mengidentifikasi masalah yang ada pada usaha mitra sampai dengan dapat melakukan pencatatan . keberhasilan kegiatan dianggap ketika mitra lebih memahami perbedaan dalam melakukan pencatatan sebelum dan sesudah dilaksanakan pelatihan. Berdasarkan hasil kegiatan pelatihan pengelolaan keuangan, pihak mitra dapat melakukan pencatatan sederhana dalam melakukan transaksi mulai dari nominal yang kecil baik secara harian maupun mingguan. Diharapkan mitra dapat melakuakn pencatatan secra berkesinambungan dan jangka panjang.
Pengaruh Kebijakan Utang dan Profibilitas Terhadap Nilai Perusahaan pada Perusahan Manufaktur di Bursa Efek Indonesia Manuk, Karolus Alberto Parinbala; Wulandari, Ika
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kebijakan Utang dan Profitabilitas terhadap nilai perusahaan pada perusahaan Manufaktur yang terdaftar di BEI periode tahun 2019-2021. Kebijakan utang diproksikan dengan Debt to Equity Ratio (DER), sedangkan Profitabilitas diproksikan dengan Return On Asset (ROA), dan Pengambilan sampel menggunakan teknik purposive sampling, sehingga didapatkan sampel sebanyak 30 sampel perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan pada situs www.idx.ac.id. Hasil penelitian ini menunjukkan Kebijakan Utang berpengaruh negative terhadap nilai perusahaan,sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan.
The effect of good governance mechanism, profitability, and leverage on the timeliness on financial reporting Merdiana, Siska; Wulandari, Ika
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Good corporate governance is an important element to attract the attention of investors in investing. Companies that have good governance will realize the vision and mission very seriously. Companies must implement excellent corporate governance; therefore, the author conducted this study to determine how profitability, leverage, and good corporate governance affect the timeliness of financial reporting on the IDX of Manufacturing Companies for the years 2021–2022. Purposive sampling was used for the sampling methodology, and the population comprised 24 companies. Logistic regression was employe as the analysis technique. The discoveries of the review show that a few qualities connected with the review board of trustees significantly affect the practicality of monetary revealing, but different factors, especially those connected with the executives Possession, Productivity, and Influence, have minimal bearing on this issue. The aftereffects of this study have ramifications for organizations that have opened up to the world, asking them to give convenient and far reaching monetary reports that.
Pengaruh Pengungkapan Sustainability Report dan Nilai Aset Tidak Berwujud terhadap Kinerja Keuangan Perusahaan: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Faransahada, Gregorius Fico; Wulandari, Ika
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.226

Abstract

This study aims to evaluate the impact of sustainability report disclosure including the performance aspects in it (economic, environmental, social) and the value of intangible assets on financial performance projected by return on assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research is a casual comparative research that utilizes quantitative measures. The data collection method applied is documentation. Information to be researched through the IDX website as well as individual websites of the companies that are the research sample. Data analysis was carried out using descriptive statistical techniques, classical assumption tests, and hypothesis testing. The findings of this study indicate that the disclosure of economic performance has a positive impact on the company's financial performance, while the disclosure of environmental performance and social performance also has a positive impact on the company's financial performance. In addition, the disclosure of intangible asset values also has a significant positive impact on the company's financial performance.
Faktor-Faktor yang Memengaruhi Minat Belanja Mahasiswa Kota Mataram pada Live Produk di Tiktok dan Shopee Zulhan Widya Baskara; Graha, Syifa Salsabila Satya; Istiqomah, Nisa Ul; Wulandari, Ika; Asmawati, Ismi; Baskara, Zulhan Widya; Putri, Dina Eka
Indonesian Journal of Applied Statistics and Data Science Vol. 2 No. 1 (2025): Mei
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ijasds.v2i1.6913

Abstract

The development of live shopping on the Shopee and TikTok platforms has changed consumer shopping behavior, including students in Mataram City. This study has two main objectives. The first objective is to identify eight independent variables that influence college students' shopping interest when Live shopping on the two platforms, which are analyzed using multiple linear regression. The second objective was to examine the relationship between shopping decisions and shopping interest using correlation analysis, which focused specifically on these two variables due to their significant relationship in the context of consumer action. Data was collected through a questionnaire that was tested for validity and reliability, with a Cronbach's Alpha value of 0.95 which indicates a high level of consistency. The results of the classical assumption test show that the model meets the assumption of multicollinearity, but does not meet the assumptions of normality and homogeneity. Multiple linear regression shows an R value of 0.75, which indicates a strong relationship between the independent variables and the shopping interest of respondents. Substantial factors that influence shopping interest include interaction and engagement, product quality and variety, and shopping satisfaction when Live. Meanwhile, price, influencer participation, time constraints, gender, and platform did not show a substantial influence.
PENGARUH PEMAHAMAN KODE ETIK AKUNTAN DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Buffon, Justino; Wulandari, Ika
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10432460

Abstract

This study aims to examine the effect of understanding the code of professional ethics of accountants and Emotional intelligence on the ethical behavior of accounting students at Mercu Buana University, Yogyakarta. This study uses the variables Understanding of the Accountant Professional Code of Ethics and Student Spiritual Intelligence as independent variables and Student Ethical Behavior as the dependent variable. In this study the data used were primary data collected through a questionnaire survey at Mercu Buana University, Yogyakarta in 2023. The sampling method used in this study was the purposive sampling method. The sample in this study were 110 students who met the criteria as respondents in this study. The analysis in this study uses multiple linear regression using SPSS software. The results of this study indicate that the understanding of the Code of Ethics for the Accountant Profession and the Spiritual Intelligence of Students has an important role in shaping the ethical behavior of accounting students at Mercu Buana University, Yogyakarta.
Co-Authors Abdul Hakim Adelia Adelia, Adelia Aditya Kurnia Rizki Agus Kismanto Akhmad Nayazik Amantara, Dodi Hendra Amelianda, Amelianda Anam, Syafi'ul Anggraeni, Galuh Annis Deshinta Ayuningtyas, Annis Deshinta Annisa, Qori Aradea, Riswan Arie Gales, Frans Arie Wahyuni As ari, Hasim Asmawati, Ismi As’ari, Hasim Ayu Kusumaning Tyas Eka Putri AYU WULANSARI, AYU Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Bali, Muhammad Mushfi El Iq Basompe, Irene Margareta Beda, Evalia Pulo Beo, Odilia Trisindy Bhakti, Damba Satya Buffon, Justino Caru Gaur, Maria Gracella Destia Wahyu Hidayati, Destia Wahyu dewi, Tri Dianne Amor Kusuma Dina Eka Putri Dwi Septiana Sari Dwipriyoko, Estiyan Dyah Purwandari, Ristiana Elah Nurlaelah Endang Sri Utami, Endang Eriyana, Diva Retafany Faransahada, Gregorius Fico Febiyana, Lina Firdausi, Ayunda Hanum Firmansyah, Raka Fitriah, Assaniatul Fitriana, Linda Frima, Aren G. P Silitonga, Bintang Galuh Condrowati Giman Giman, Giman Gracella Amaral, Roswitha Graha, Syifa Salsabila Satya Gunawan Hanif, Basit Al Hanimah, Nur Harahap, Subur Hardanik, Lisa Putri Harita, Yofan Tahamano Deo Hendri Gunawan Hermanto Hermanto Heryana, Yayan Hikmah Marisda, Dewi Hutabarat, Metyria Imelda Ika Setiawati, Ika Imamuddin, Mohammad Isdyantanti, Nisa Istiqomah, Nisa Ul Istiyanto, Dinar Catur Jauharu, Afifah Latip Rasyid Juda Suwandi, Juda Kurniawan, Mohd. Ideal Kurniawan, Mohd.Ideal Kurniawati Kurniawati lenny kurniati, lenny M. Yogi Riyantama Isjoni Mahardika, Betric Prisi Maknun, Abidatul Manuk, Karolus Alberto Parinbala Marcell , Rehana Mardiyana Mardiyana Marfi Ario Maria Magdalena Pur Dwiastuti Martinus Budiantara, Martinus Masruroh, Barokatun Merdiana, Siska Mianika, Riani Muda, Andri Syahputra Muttafiyah, Siti Rifqiyatul Naibobe, Irene Febryanti Safe Nanang Epriyanto, Tri Nelly Ervina Ning Tias, Bella Septy Novitasari, Rewinka Nuhyal Ulia, Nuhyal Nuraini, Riana Ike Nurhanimah Nurhanimah, Nurhanimah Nurlina NURUL HAYATI OIKUREMA PURWATI Oka, Marcella Tamara Oktiyanti, Tri Oktoberia, Afrina Puspita, Wita Ratna Puspitasari, Ervina Putra, Hanafi Prida Putri, Desfita Eka Putri, Rista Anjani Qolbi, Roshiful Rachman, Reno Arief Ratih Kusumawati Ratna Kusumaningrum, Ratna Ratri Isharyadi, Ratri Rhi Wadi, Claudia Ririn Linawati Riska Novia Sari, Riska Novia Risna Nur Ainia Ristikasari, Danin Rochmad Bayu Utomo Rodrigo Borges, Daniel Rohman, Alfiyan Nur Romelan, Romelan Rosalina, Afni Rosdiana, Ina RR. Ella Evrita Hestiandari Saleha, Umi Ayu Salka, Elvani Malihatus Sari, Atika Defita Sari, Enita Melisa Sari, Linda Septinia, Eva Nur Setiyoko, Agus Seuk, Natalia Trisandi Sholikhah, Maharani Dewi Simanjuntak, Syntia Margaretta Sinaga, Raffles Marinato Siti Aisyah SLAMET SETIAWAN Soeleman, M Sri Adi Widodo Sri Wahyuni Subuh Anggoro Suci Ramadhani, Suci Sujarwo Supardi Supardi Syarifah Syarifah, Syarifah Tabupook, Alvi Angelica TN, Lan Marrakup Tobing, Amelia Friska Tokiman, Nurul Azlin Tri Atmojo Kusmayadi Tri Nova Hasti Yunianta tunjanan, Falens Tutut Dewi Astuti Utikawati, Anggi Nur Widia, Patma Widiawati, Ani Widowati Pusporini, Widowati Widyastuti, Riska Nur Wiguna, Wildan Ari Wijaya, Erlin Yahyasari, Sava Dila Yarsono, Samidi Yuliyanti, Sintiya Dwi Yuniardi, Rizaldi Yustiana, Sari Zaman, Delfian Zulhan Widya Baskara