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All Journal The International Journal of Accounting and Business Society Asian Journal of Accounting Research Management and Economics Journal (MEC-J) Jurnal Ilmu Keperawatan dan Kebidanan Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat AJAR (Asian Journal of Accounting Research) (e-Journal) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings IIJSE KOPEMAS Jurnal Akuntansi Kontemporer
Wiyarni Wiyarni
STIE Malangkuçeçwara Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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MEMBERDAYAKAN POLA HIDUP BERSIH DAN SEHAT DI MASYARAKAT MELALUI PROGRAM ANGSURAN JAMBAN SEHAT Rina Rahmawati; Bunyamin Bunyamin; Siti Munfaqiroh; Yupono Bagyo; Widanarni Pudjiastuti; Lindananty Lindananty; Wiyarni Wiyarni; Eko Sudjawoto
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2021
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Pertambahan jumlah penduduk yang tidak sebanding dengan area permukiman yang ada menimbulkan masalah meningkatnya pembuangan kotoran manusia. Dilihat dari segi kesehatan masyarakat, masalah pembuangan kotoran manusia merupakan masalah pokok untuk sedini mungkin diatasi. Untuk mencegah kontaminasi terhadap lingkungan, maka pembuangan tinja manusia harus dikelola dengan baik, yaitu menggunakan jamban yang dikategorikan sehat. Banyak masyarakat yang menggunakan jamban yang tidak memiliki tangki septik dan dapat mencemari sumber air. Tujuan diadakan kegiatan pengabdian masyarakat ini adalah untuk menambah pengetahuan dan mengubah perilaku warga di kelurahan Mojolangu Kecamatan Lowokwaru Malang, tentang pembuangan tinja pada jamban yang tidak sehat dapat merusak estetika dan dapat menjadi sumber penyakit. STIE Malangkucecwara Malang mendukung pemerataan masyarakat untuk menggunakan jamban sehat di masing-masing rumah. Program angsuran jamban sehat ini menargetkan sebanyak 253 Kepala Keluarga (KK) di kelurahan Mojolangu Kecamatan Lowokwaru Malang, sebagai implementasi dari Program Bhakti STIE Malangkucecwara.
The Mediating Role of Work Motivation on the Influence of Performance Rewards on Soldier Performance at Work Unit XYZ Manggara, Achmad Surya; Wiyarni, Wiyarni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5588

Abstract

One of the major institutions or organizations in Indonesia is the Indonesian National Army (TNI). The TNI itself consists of three forces, namely the TNI of the Armed Forces, the Navy and the Air. In the conditions of carrying out his duties or responsibilities for a TNI, he must have a good performance is the result of optimum work in accordance with organizational standards and support the achievement of the goals of the organization. The purpose of the research is to analyse the impact of performance benefits on performance through the mediation of work motivation. The research method used is a type of survey method with a quantitative approach. With the SEM-PLS analysis tool which includes a sample of 51 respondents in the XYZ TNI AU Labour Unit. The research results show that performance benefits do not have a significant effect on employee performance, but performance benefits have a positive and significant impact on employment motivation. The study also found that work motivation has a positive impact as well as significant on performance. Furthermore, the motivation of work as a mediator shows the positive and significant impact of performance benefits on employees performance. The implications of the research show that the performance benefits are positive and not significantly influenced by soldiers performance. However, with the job motivation as the mediator is able to make performance benefits influence career performance, it is recommended that the TNI XYZ AU Labor Unit continue and improve the development of employee benefits system.
PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK Wiyarni Wiyarni; Hartini Hartini; Darti Djuharni
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2190

Abstract

Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi-vidual taxpayer compliance at the Singosari Pratama Tax Service Office. This research is a quantitative research with hypothesis testing which will be analyzed using multiple linear regressions. The population in this study is an individual taxpayer who earns income from a free business registered at KPP Pratama Singosari ammounted 11,500 taxpayers. By using probability sampling as a sampling technique, the number of respondents from this study was 100 people. The results of this study state that the complexity of tax regulations, service quality, tax sanctions and tax audits have a significant effect on tax compliance. The amount of the variable contribution to the complexity of tax regulations, service quality, tax sanctions and examination of tax compliance is 97.2%. Partial testing results also indicate that the variable complexity of tax regulations, taxation sanctions and tax audits have a significant effect on individual taxpayer compliance. The results of this study indicate that partially service quality variables do not significantly influence individual taxpayer compliance.
Implementation of Risk Management In PT AXA Financial Indonesia Health Insurance Products Dewi, Mariana Puspa; Wiyarni, Wiyarni
MEC-J (Management and Economics Journal) Vol 9, No 1 (2025)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v9i1.29718

Abstract

The background of importance of risk in the insurance industry is to manage and transfer risk from individuals or groups to insurance companies. In health insurance, the main risk is unexpected medical care costs, which can burden the finances of individuals and insurance companies if not appropriately managed. The purpose of this research is to find out how risk management is implemented in insurance companies, especially AXA Financial Indonesia, what the underwriting process is in accepting and rejecting potential health insurance participants, and how PT AXA Financial Indonesia mitigates (manages) risks. The method used in this research is descriptive qualitative. This study uses several data collection methods, namely: In-Depth Interviews with Underwriters in Insurance Companies, Actuaries who handle risk analysis, and customers as users of insurance services. The interview technique uses open-ended questions to explore deeper insights and other research methods are document and policy analysis in the form of Government Regulations on Health Insurance and Internal Guidelines of Insurance Companies regarding underwriting procedures, claims management, and re-insurance strategies. This research uses the case study method because this method is more suitable if the main research question is how or why, and the focus of the research is on contemporary or current phenomena. This type is a form of research that aims to describe events that occur naturally or are man-made. The results of the research are that PT AXA Financial Indonesia has implemented risk management in its business management.
Peran Literasi Keuangan Dalam Meningkatkan Usaha Masyarakat Disabilitas Perempuan Di Malang Raya Wiyarni, Wiyarni; Pudjiastuti, Widanarni; Sudjawoto, Eko; Wijaya, Sella Septian; Saputra, Damar Auliawan
Jurnal ABM Mengabdi Vol 12 No 1 (2025): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i1.1577

Abstract

In this era of globalization, financial literacy has become an essential skill for all levels of society to achieve economic independence. Moreover, financial literacy skills play an important role in supporting business success, especially for community groups who have limited access to information and economic opportunities, such as women with disabilities. The Community Service Program (PKM) is an effort to reach communities that have received little attention, especially universities and academics. This PKM aims to improve the businesses of women with disabilities in the Greater Malang area. Activities carried out include financial literacy training on the importance of separating personal or household transactions from business transactions in order to measure business progress. It is hoped that this training can improve the businesses of women with disabilities in Greater Malang.
Reconstruction of Corporate Governance and Sustainability Reporting: Industry Association as Mediation Wiyarni, Wiyarni; Amin, Aminul; Kadarusman, Kadarusman
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4170

Abstract

This study aims to explore the role of industry associations in reconstructing corporate governance towards sustainability reporting. This study used industry association as intervening variable. The focus of the research is on public companies in Indonesia. The population of this study is 941 companies going public in Indonesia up to 2024, consisting of the manufacturing sector, basic material sector, and service sector. The sample in this study was 112 basic material companies, with observations for 3 years, so the total observations were 336. The collected data were analyzed using a statistical model that has been prepared to test the research hypothesis. This statistical analysis was conducted to evaluate the influence of corporate governance principles on sustainability reporting, taking into account the role of industry associations as mediating parties. The statistical analysis used SmartPls software. The results of this study show that corporate governance significantly influence the sustainability reporting. Industry association in this study is able to mediate the impact of corporate governance on sustainability reporting.
Co-Authors )Lailatus Sa’adah Aldri Frinaldi Ali Djamhuri Amin, Aminul Bunyamin Bunyamin Darti Djuharni Didik Priyo S. Didik Priyo Sugiharto Dwi Danesti Dwi Danesti Dwi Danesty D. Dwi Danesty Deccasari Eko Sudjawoto Eko Sudjawoto Eko Sudjawoto Hartini Hartini Indanah, Indanah Iwan Triyuwono Kadarusman . Kurniawan, Aulia lailatus sa'adah Lailatus Sa’adah Lailatus Sa’adah Lindananty Lindananty Manggara, Achmad Surya Marli - - Marli Marli Puspa Dewi, Mariana Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Saputra, Damar Auliawan Siti Munfaqiroh Unti Ludigdo Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Sella Septian Yohana Yohana Yundari, Yundari Yupono Bagyo Zainul Arifin Zainul Arifin