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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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OPTIMALISASI NILAI JUAL KOMODITAS LOKAL MELALUI DIVERSIFIKASI PRODUK DAN PEMANFAATAN TEKNOLOGI TEPAT GUNA SEBAGAI MEDIA PROMOSI Utikawati, Anggi Nur; Wulandari, Ika
BAKIRA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): BAKIRA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/bakira.2025.6.2.269-276

Abstract

This community service program was conducted in Rejosari Village, Semin District, Gunungkidul Regency, aiming to enhance the added value of cassava through product innovation, professional packaging, and simple digital marketing strategies. The Participatory Action Research (PAR) approach was employed to ensure active community participation throughout the process. The results show that transforming raw cassava into ready-to-eat snacks such as “Si Gori” increased its market value up to tenfold. The use of paper box packaging successfully improved the product’s modern and hygienic image, while promotion via WhatsApp Story proved to be an effective, low-cost, and accessible marketing medium. The synergy between product innovation, professional packaging, and simple digital marketing created a new, sustainable micro-business model for rural communities. This program not only increased income but also fostered entrepreneurship and improved local digital literacy.
PENGARUH CAPITAL INTENSITY, INTENSITAS ASET TETAP DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE : PENGARUH CAPITAL INTENSITY, INTENSITAS ASET TETAP DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Caru Gaur, Maria Gracella; Wulandari, Ika
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18558

Abstract

Tax revenue is crucial for a country as it constitutes one of the largest sources of state revenue. However, tax avoidance is also a significant issue for the country due to the high rate of tax evasion, particularly by companies. Therefore, this study aims to examine and analyze how capital intensity, fixed asset intensity, and financial distress influence tax avoidance, particularly in manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research methodology used is quantitative and utilizes secondary data obtained from the companies' financial statements. Purposive sampling was used to select 201 samples that met the criteria. The analysis technique used Multiple Linear Regression, tested in SPSS version 23. The findings of this study indicate that capital intensity has a positive effect on tax avoidance, while fixed asset intensity and financial distress have a negative effect on tax avoidance. This study provides implications for companies to be more prudent in the investment strategy and management of fixed assets, as well as to maintain financial stability to avoid risky tax decisions. For the government, the findings serve as input to strengthen regulations, supervision, and a risk-based audit system to minimize the practice of tax avoidance, while future researchers are encouraged to expand the study by incorporating additional variables to obtain more comprehensive results
PENGARUH TRANSPARANSI PENGUNGKAPAN INFORMASI, KETEPATAN WAKTU PENYAJIAN LAPORAN, DAN KUALITAS AUDITOR TERHADAP REPUTASI ANNUAL REPORT PERUSAHAAN SEKTOR PUBLIK (Studi Empiris Pada Perusahaan Manufaktur Sektor Publik yang Terdaftar di Bursa Efek Indonesia) Rhi Wadi, Claudia; Wulandari, Ika
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18648

Abstract

This study aims to determine the effect of transparency of information disclosure, timeliness of report presentation, and auditor quality on the reputation of annual reports of public sector companies (an empirical study on manufacturing companies listed on the Indonesia Stock Exchange for 2022-2024). The population of this study is public sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This research method uses a quantitative descriptive approach, namely by using the influence test of the application of data analysis techniques through SPSS software. The study results indicate that transparency of Information Disclosure positively affects the Reputation of Annual Reports in public sector companies listed on the Indonesia Stock Exchange for 2022-2024. Timeliness of Report Presentation positively affects the Reputation of Annual Reports in public sector companies listed on the Indonesia Stock Exchange for 2022-2024. And Auditor Quality does not affect the Reputation of Annual Reports Keywords: transparency of information disclosure, timeliness of report presentation, and auditor quality
OPTIMALISASI KINERJA UMKM PARIWISATA MELALUI PENGUATAN PROMOSI DIGITAL DAN LAYANAN DI ABU TOUR Amelianda, Amelianda; Wulandari, Ika
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1873

Abstract

This community service program was conducted to support Abu Tour & Travel, a small business in the travel service sector, in optimizing its performance through digital transformation. The main issues identified were the suboptimal use of digital platforms for promotion and the inefficiency of the existing customer service system. The program aimed to enhance digital marketing capabilities and improve customer service to strengthen competitiveness in the digital era. The methods included training, mentoring, and direct implementation, such as creating social media accounts for promotion, adopting WhatsApp Business for customer communication, and using Google Forms for online booking. The results show that the partner is now able to manage social media effectively, respond to customers more quickly, and streamline the booking process through digital forms. This initiative positively impacted business visibility, customer satisfaction, and operational efficiency, demonstrating that simple digital technologies can effectively support the sustainability and competitiveness of tourism-related MSMEs.
Pelatihan Tertib Administrasi Kelompok Pembudidaya Ikan “Mino Djoyo” Pasekan, Yogyakarta Wulandari, Ika; Utami, Endang Sri; Budiantara, Martinus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.15728

Abstract

This Community Service activity is carried out with the aim of providing understanding, knowledge and skills in an effort to support an orderly administration at KPI “Mino Djoyo”. The background of this program implementation is because KPI “Mino Djoyo” has not properly recorded the financial administration and administration of group activities. The method of implementation is carried out by providing counseling and training which is carried out in two stages. The first counseling was held on October 31, 2020 and was attended by 16 members. The second training was held on November 1, 2020 and was attended by 3 KPI “Mino Djoyo” administrators, namely treasurers, deputy treasurers and secretary representatives. As a result of PkM's activities, KPI “Mino Djoyo” already has administrative books that are well-organized and neat, such as minutes, lists of members & administrators, correspondence books, guest books, cash books, inventory books and simple financial records. Increased understanding and knowledge of the management regarding the importance of orderly administration and how to implement it.
THE IMPACT OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FIRM VALUE WITH PROFITABILITY MODERATION VARIABLES Isdyantanti, Nisa; Wulandari, Ika
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/vaz8tc60

Abstract

Research aim: This research aims to investigate the impact of Good Corporate Governance procedures on firm value, using profitability as a moderating variable. The dependent variable in this research is the Good Corporate Governance mechanism, which is represented by the board of commissioners and board of directors. The dependent variable in this research is firm value as defined by Price to Book Value (PBV). Profitability is a moderating variable in this research and is measured using Return on Equity (ROE). This research focuses on pharmaceutical companies listed on the Indonesian Stock Exchange. Design/Method/Approach: This study was carried out using a quantitative approach to test a theory or hypothesis to strengthen or even reject the theory or hypothesis resulting from existing research. The population in this study are pharmaceutical companies registered on the IDX in 2020-2021. This research sample used a purposive sampling method and obtained 55 samples that met the criteria. The data analysis method used in this study was processed using SPSS version 21 software by carrying out multiple regression tests and Moderated Regression Analysis (MRA) tests. Research Finding:  According to the findings of this study, the board of commissioners has a considerable impact on corporate value. The board of directors has a substantial effect on the value of the company. Profitability can mitigate the strong influence of the board of directors on firm value. Profitability can reduce the strong impact of the board of directors on firm value. Profitability can thus strengthen the effect of the board of directors and the board of commissioners on corporate value.  
THE ROLE OF INTEREST RATE MODERATION IN THE RELATIONSHIP OF INVESTMENT DECISIONS, AND FUNDING DECISIONS TO COMPANY VALUE Mianika, Riani; Wulandari, Ika
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e0hkvn23

Abstract

Research aim : The purpose of this study was to examine the effect of investment decisions and funding decisions on firm value and the moderating relationship of interest rates in influencing the strength or weakness of the relationship between investment decisions and funding decisions on firm value. Design/Methode/Approach : This study used a sample of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019-2021 as many as 7 companies with a total sample of 84 financial reports obtained using the purposive sampling method. The analysis method used is multiple linear regression and Moderated Regression Analysis (MRA) with the analysis tool IMB SPSS ver.21. Research Finding : Based on the study's results, investment decisions are positively but insignificantly affecting firm value, while funding decisions significantly negatively impact firm value, interest rates do not moderate the relationship between investment decisions and firm value, and interest rates do not moderate the relationship between funding decisions and firm value. Theoretical contribution/Originality : The objective of this study was to investigate whether or not interest rates influence the weak or strong relationship between investment decisions and funding decisions and company value, and to determine whether or not interest rates play a role Practitionel/Policy implication : - Research limitation : The research only focuses on property and real estate sector companies listed on the Indonesian IDX in 2019-2021
The Role of Civic Education and Sharia Business in Shaping a Generation of Young Entrepreneurs with Integrity in the Digital Era Maknun, Abidatul; Wulandari, Ika; Firdausi, Ayunda Hanum; Aisyah, Siti; Wijaya, Erlin
Jurnal Ilmu Pendidikan dan Humaniora Vol. 15 No. 1 (2026): Jan: Education and Humanities
Publisher : Insan Akademika Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jiph.v15i1.277

Abstract

This study aims to examine the interconnection between the values of Civic Education (PKn) and the principles of Sharia economics in the development of young entrepreneurs in the digital era, where digital transformation opens broad entrepreneurial opportunities through online platforms while simultaneously presenting challenges such as unhealthy competition, lack of transparency, and declining integrity in business practices. Using a literature review method, this research analyzes various theoretical sources related to Civic Education values, civic ethics, Sharia economic principles, and digital entrepreneurship. The findings indicate that Civic Education values—such as responsibility, honesty, legal awareness, and social concern—play a significant role in shaping the ethical character of young entrepreneurs, while Sharia economic principles, including justice, halal orientation, and the prohibition of gharar, reinforce fair, transparent, and accountable digital business practices. The integration of these two frameworks provides a comprehensive ethical foundation that supports the development of young entrepreneurs who are not only economically capable but also possess strong moral character and a commitment to the public good, thereby contributing to a sustainable and ethical digital entrepreneurship ecosystem
PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Tahun 2021-2023): PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Tahun 2021-2023) Widia, Patma; Wulandari, Ika
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18801

Abstract

This study was conducted to determine and analyze the effect of company age, audit opinion, and company size on audit delay (an empirical study of manufacturing companies in the miscellaneous industry sub-sector from 2021 to 2023). The population of this study was all manufacturing companies in the miscellaneous industry sub-sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study was purposive sampling. Data analysis used the SPSS application. The results of this study indicate that company age partially significantly influences audit delay in manufacturing companies in the miscellaneous industry sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results of this study indicate that audit opinion partially does not significantly influence audit delay in manufacturing companies in the miscellaneous industry sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results of this study indicate that company size partially significantly influences audit delay in manufacturing companies in the miscellaneous industry sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023.
ADAPTIVE SMART LEARNING MODEL: INOVASI PEMBELAJARAN DIGITAL BERBASIS KECERDASAN TEKNOLOGI DI MADRASAH IBTIDAIYAH Bali, Muhammad Mushfi El Iq; Wulandari, Ika
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42913

Abstract

Study This aim implementing the Adaptive Smart Learning Model through the Quizizz platform to increase achievements cognitive, active, and motivational students in the eye Science lessons at MI Nurul Qodir. Focus mainly is evaluate effectiveness technology intelligent in transform material abstract "Seeing Because of Light" becomes experience interactive and responsive digital learning. Research methods used is qualitative descriptive with subject teacher and 9 students selected class V through purposive sampling. Data were collected through observation participatory, interview in-depth, and documentation score students. Data analysis was carried out in a way interactive through reduction, presentation, and withdrawal conclusion with technique triangulation For ensure validity findings. Research result show transition from Teacher-centered learning (35% participation) becomes a responsive, adaptive model. The Real-Time Dashboard and Instant Feedback features are proven. effective delete misconceptions, marked with surge average value from 57.2 to 87.2 and completeness classical 100%. Although constrained internet connection, this model success increase total participation and change perception Study become competitive digital adventure.
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