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All Journal Jurnal Sosial Budaya Jurnal Analisis Manajemen Journal of Accounting Science International Journal of Financial, Accounting, and Management Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Unri Conference Series: Community Engagement ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Engagement and Empowerment (IJE2) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Muria Jurnal Layanan Masyarakat Journal of Trends Economics and Accounting Research Journal of Accounting and Digital Finance JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Community: Jurnal Pengabdian Pada Masyarakat
Aprilia Whetyningtyas
Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Sosialisasi Parenting untuk Meningkatkan Kesejahteraan Psikologis dan Sosial Emosional Anak melalui Peran Ibu PKK Azizah, Amalia; Alvaro, Gading; Shofa, Ainun Nurus; Whetyningtyas, Aprilia
Muria Jurnal Layanan Masyarakat Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v7i1.14899

Abstract

Parenting socialization is an important effort to improve PKK mothers' understanding of parenting that supports children's social-emotional development. This activity was driven by concerns regarding the lack of attention to child development and parents' low knowledge of effective parenting. Overall, the parenting socialization attended by PKK mothers in Solowire Village was successful, as evidenced by the increased understanding and potential application of parenting patterns presented and discussed during discussions and QA.Sosialisasi parenting adalah upaya penting dalam meningkatkan pemahaman ibu-ibu PKK mengenai pengasuhan yang mendukung perkembangan sosial emosional anak. Kegiatan ini didorong oleh kekhawatiran terkait kurangnya perhatian terhadap perkembangan anak dan rendahnya pengetahuan orang tua tentang pola asuh yang efektif. Secara keseluruhan, sosialisasi parenting yang diikuti oleh Ibu PKK Desa Solowire ini berhasil, yang dibuktikan dengan meningkatknya pemahaman dan potensi penerapan pola asuh yang disampaikan dan dibahas pada saat diskusi dan tanya jawab.
PENGARUH CAPITAL EXPENDITURE, CASH CONVERSION CYCLE, CASH FLOW, GROWTH OPPORTUNITY, DAN NET WORKING CAPITAL TERHADAP CASH HOLDING (STUDI EMPIRIS PADA PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2023) Wardani, Fatimah Kusuma; Whetyningtyas, Aprilia; Mulyani, Ulva Rizky
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.801

Abstract

The research aims to analyze the effects of capital expenditure, cash conversion cycle, cash flow, growth opportunity, and net working capital on the cash holding. The research data used is secondary data in the form of annual reports on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2019-2023. The sampling method used was purposive sampling. Total of samples used in this research was 125 data. The data analysis technique used is multiple linear regression analysis processed using SPSS version 29. The result of this study show that cash conversion cycle, cash flow, and net working capital have a positive quality, capital expenditure and growth opportunity have no effect on the cash holding.
Profitability and growth opportunity: Impact on company value Whetyningtyas, Aprilia; Arumsari, Nurul Rizka; Ashari, Ashari; Mulyani, Sri
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2614

Abstract

Purpose: This research aims to examine and analyze the impact of profitability and growth opportunity on company value in healthcare companies listed on the IDX in 2018-2022. Method: The sampling method used in this research was purposive sampling. The data analysis method employed in this research was multiple linear regression analysis. Results: The research results show that profitability has no effect on company value, while growth opportunity has a negative effect on company value. Conclusions: This study concludes that profitability does not significantly affect company value, whereas growth opportunities negatively impact it. Limitations: This study has limitations, notably the low determination coefficient of 17.6%.    Contribution: The contribution of this research to companies in the healthcare sector is to provide insight into the importance of profitability and growth opportunities in increasing company value. Novelty: The novelty of this research compared to previous studies lies in three aspects: First, the inclusion of growth opportunity as an independent variable. Second, the use of the PBV indicator for measuring company value, as opposed to the Tobin's Q indicator used in prior studies. Third, the focus of this research is on the healthcare sector, in contrast to previous studies that focused on the food and beverage industry.
The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance Wibowo, Ferry Setyo; Whetyningtyas, Aprilia; Handayani, Retno Tri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3278

Abstract

This research aims to identify the effect of e-Samsat, mobile Samsat programs, taxpayer satisfaction and tax socialization on motor vehicle taxpayer compliance. The theory used in research is the Theory of Planned Behavior and the Technology Acceptance Model theory. This research was attempted at the Grobogan SAMSAT Office with a total population of 532,303 taxpayers. The size of the illustrations is calculated using the slovin formula so that 406 illustrations in 2021 must be taxed. The procedure for determining illustrations uses accidental sampling. Collecting information in this study using primary data. Distribution of questionnaires and information analysis method used is a multiple linear regression analysis. The research results show that the e-samsat, mobile samsat and mandatory satisfaction programs have a positive effect on motor vehicle tax compliance while tax socialization has no effect on motor vehicle tax compliance.
IMPLEMENTATION OF ACCURATE ONLINE FEATURES TO ENHANCE THE COMPETENCE OF ECONOMICS TEACHERS IN KUDUS SENIOR HIGH SCHOOLS Budiman, Nita Andriyani; Whetyningtyas, Aprilia
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.236

Abstract

This community service activity aimed to enhance the competence of economics teachers who are members of the economics subject teachers’ forum of senior high schools in Kudus Regency through the implementation of Accurate Online features, particularly the fixed assets, cash/bank, and general journal modules. The background of this program lies in the limited understanding of teachers regarding modern accounting software and the insufficient integration of technology in accounting instruction, which has so far relied more on theoretical explanations and traditional practices without utilizing web-based applications. The activity was conducted in August 2025 through four stages: preparation, training and mentoring in the use of Accurate Online, resolution of technical issues encountered by teachers, and evaluation of implementation. The results indicated a significant improvement in teachers’ ability to operate Accurate Online, the achievement of Certified Accurate Professional certification by participants, and an increase in technological accounting knowledge applicable in the learning process. Mastery of Accurate Online features is expected to support teachers in delivering accounting instruction that is more modern, practical, and aligned with industry needs.
Analisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada kabupaten/ kota Provinsi Jawa Tengah Rina Hidayanti; Aprilia Whetyningtyas; Zamrud Mirah Delima
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2253

Abstract

This study aims to examine the effect of Regional Taxes, Regional Levies, Results of Separated Regional Asset Management, Other Legitimate Regional Income, and Population on Regional Original Income in Regencies/Cities of Central Java Province for the 2018-2023 Period. This study uses quantitative methods and secondary data. The sampling technique uses the census method based on data from the 2018-2023 Budget Realization Report and Information obtained from the Central Statistics Agency (BPS), with a sample size of 210 after analyzing 155 samples for outliers. This research method is multiple linear regression analysis. The results of this study indicate that regional taxes, regional levies, results of separate regional asset management, and other legitimate regional income have a positive effect on regional original income (PAD). In contrast, population negatively affects regional original income (PAD).
Sosialisasi Parenting untuk Meningkatkan Kesejahteraan Psikologis dan Sosial Emosional Anak melalui Peran Ibu PKK Amalia Azizah; Gading Alvaro; Ainun Nurus Shofa; Aprilia Whetyningtyas
Muria Jurnal Layanan Masyarakat Vol. 7 No. 1 (2025): Maret 2025
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v7i1.14899

Abstract

Parenting socialization is an important effort to improve PKK mothers' understanding of parenting that supports children's social-emotional development. This activity was driven by concerns regarding the lack of attention to child development and parents' low knowledge of effective parenting. Overall, the parenting socialization attended by PKK mothers in Solowire Village was successful, as evidenced by the increased understanding and potential application of parenting patterns presented and discussed during discussions and Q&A.Sosialisasi parenting adalah upaya penting dalam meningkatkan pemahaman ibu-ibu PKK mengenai pengasuhan yang mendukung perkembangan sosial emosional anak. Kegiatan ini didorong oleh kekhawatiran terkait kurangnya perhatian terhadap perkembangan anak dan rendahnya pengetahuan orang tua tentang pola asuh yang efektif. Secara keseluruhan, sosialisasi parenting yang diikuti oleh Ibu PKK Desa Solowire ini berhasil, yang dibuktikan dengan meningkatknya pemahaman dan potensi penerapan pola asuh yang disampaikan dan dibahas pada saat diskusi dan tanya jawab.
Co-Authors Ainun Nurus Shofa Alifiana, Mia Ajeng Alvaro, Gading Amalia Azizah Ananda Amanah Prihutami Ashari Ashari Ashari Ashari Ayu Susanti, Diah Azizah, Amalia Dhaifina Idznitia Apriyani Naimi Diah Ayu Susanti Dianing Ratna Wijayani Elyana, Ema Faridhatun Faidah Gading Alvaro Handayani, Retno Tri Hutomo Rusdianto, Hutomo Indah Dwi Prasetyaningrum Izza Ashsifa Joko Utomo Kertati Sumekar Masruki Kabib Mia Ajeng Alifiana Mulyanto Mulyanto Nadia, Linda Putri Naimi, Dhaifina Idznitia Apriyani Nita Andriyani Budiman Nurul Rizka Arumsari Ponny Harsanty Ponny Harsanty, Ponny Rama Ade Taruna Rina Hidayanti Setyo Ferry Wibowo Shofa, Ainun Nurus Sri Mulyani Susanti, Diah Ayu Ulva Rizky Mulyani Wardani, Fatimah Kusuma Zamrud Mirah Delima