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All Journal EKUIVALEN - Pendidikan Matematika Jurnal Infinity Jurnal Mechanical SIGMA: Jurnal Pendidikan Matematika Jurnal Rekayasa Mesin AKSIOMA Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam REiD (Research and Evaluation in Education) Wacana Akademika : Majalah Ilmiah Kependidikan PRISMA JOHME: Journal of Holistic Mathematics Education IndoMath: Indonesia Mathematics Education JURNAL PETIK Teorema: Teori dan Riset Matematika BULETIN AL-RIBAATH JTP - Jurnal Teknologi Pendidikan MEJ (Mathematics Education Journal) Jurnal Pendidikan Surya Edukasi (JPSE) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) JURNAL INOVASI PENDIDIKAN MATEMATIKA (JIPM) Jurnal Ilmiah Matematika dan Pendidikan Matematika (JMP) English Focus: Journal of English Language Education Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Jurnal Graha Pengabdian Jurnal Filsafat Indonesia Jurnal PEKA (Pendidikan Matematika) Mosharafa: Jurnal Pendidikan Matematika Advance Sustainable Science, Engineering and Technology (ASSET) JPMP (Jurnal Pendidikan MIPA Pancasakti) Integral : Jurnal Penelitian Pendidikan Matematika JES-MAT (Jurnal Edukasi dan Sains Matematika) Unnes Journal of Mathematics Education Cakrawala: Jurnal Pendidikan Penamas: Journal of Community Service Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Pendidikan Surya Edukasi (JPSE) Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Infinity Jurnal Pendidikan MIPA Jurnal Pendidikan Progresif Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Pengabdian Masyarakat

Wikan Budi Utami

Unknown Affiliation

Author-ID : 469492

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 Physics Social Sciences Other

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THE EFFECT OF LIQUIDITY, ASSET STRUCTURE AND PROFITABILITY ON DEBT POLICIES OF TRADING COMPANIES LISTED ON THE IDX 2016-2019 Wikan Budi Utami; Suprihati Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2426

This study aims to determine the effect of Liquidity, Asset Structure and Profitability on Debt Policy in trading companies listed on the Indonesia Stock Exchange in 2016-2019. The sample used in this study were 12 trading companies. The sampling method used was done by using purposive sampling. The data in this study are quantitative data. The analytical method used is multiple linear regression models. To test the hypothesis simultaneously and partially, the F test, t test and determination test (R2) were used. The results of this research hypothesis testing indicate that simultaneously the liquidity, asset structure and profitability variables simultaneously influence debt policy. Asset structure and liquidity variables affect debt policy. Meanwhile, partially the profitability variable has no effect on debt policy. The amount of determination test (Adjusted R Square) of 0.523 means that the independent variables (liquidity, asset structure and profitability) can explain the dependent variable (debt policy) by 52.3%, while the remaining 47.7% is explained by other variables outside the research model.

FACTORS AFFECTING THE FLOW TIME OF PRESENTATION OF FINANCIAL STATEMENTS Wikan Budi Utami
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1115

This study aims to determine the factors that influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017. The factors that are suspected to influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017 in this study are solvency, profitability and company size. The sampling method uses a purposive sampling method of 52 sample banking companies. The results of this study indicate that solvency has no significant effect on the time span of financial statement presentation with a calculated value of 1.728 α = 0.05. Profitability has a significant effect on the time span of the presentation of financial statements with a significant value of 0.041 t table 2.00958. The size of the company has no significant effect on the time span of financial statement presentation with a significant level of 0.066> α = 0.05 and t count value 1.880 F table 3.18 and a significance value of 0.004

THE BALANCED SCORECARD METHOD FOR ASSESSING COMPANY PERFORMANCE (Case Study at PT Salatiga State Electricity Company) Wikan Budi Utami; Iin Emy Prastiwi; Suhesti Ningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1202

This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study. Keywords: balanced scorecard, company performance

Pengaruh Model Pembelajaran Inovatif Terhadap Kemampuan Matematika dan Pembentukan Jiwa Kewirausahaan Wikan Budi Utami; Rizqi Amaliyakh Sholikhah; Munadi
Cakrawala: Jurnal Pendidikan Vol 8 No 2 (2014)
Publisher : Universitas Pancasakti Tegal

Seiring tuntutan jaman, pembelajaran matematika perlu dilakukan dengan pengalaman yangada disekitar siswa. Hal ini erat kaitannya dengan upaya menjadikan matematika sebagai dasaruntuk menumbuhkan jiwa kewirusahaan. Jiwa kewirausahaan adalah upaya seseorang dalammengembangkan kemampuan berbisnis atau berwirausaha untuk mendapatkan hasil sesuai denganprisnsip ekonomi.Proses pembelajaran matematika dapat dilakukan dengan berbagai model inovatif sehinggadapat menumbuhkan minat dan kemampuan matematika siswa. Salah satu model inovatif tersebutadalah model Role Playing yang berlatar perdagangan.Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran inovatif terhadappeningkatan kemampuan matematika dan mengetahui pengaruh model pembelajaran inovatifterhadap jiwa kewirausahaan. Untuk mencapai tujuan dilakukan tes kemampuan awal, angket jiwakewirausahaan dan tes kemampuan matematika.Hasil penelitian terdapat pengaruh model pembelajaran inovatif terhadap kemampuanmatematika dan pembentukan jiwa kewirausahaan

Pemecahan Masalah Matematis Ditinjau dari Analisis Kesalahan Menggunakan Newman Procedure Ponoharjo ponoharjo; Wikan Budi Utami; Fikri Aulia
Cakrawala: Jurnal Pendidikan Vol 13 No 2 (2019)
Publisher : Universitas Pancasakti Tegal

This study aims to describe the errors of students in solving mathematical problem solving based on the newman procedure. This type of research is qualitative research. Based on the results of data analysis, the following conclusions are obtained: the location of the error (1) reading the question that is understanding the context of the sentence but cannot write the meaning correctly. (2) understanding the problem includes not writing what is known, writing what is known is not in accordance with the question request, not writing what is asked in the problem. (3) the transformation of the problem that there is a mistake in writing the method and not writing the method to be used. (4) process skills, namely concept errors and not writing down the calculation process. (5) writing the final answer that is not writing the final answer and conclusion in accordance with the context of the problem.

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN PENDAPATAN ASLI DAERAH LAINNYA YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH LMS Kristiyanti; Mustika Ndaru Cahyani; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.2949

This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on regional spending in the province of Central Java. (3) To find out how big the influence of regional levies on regional expenditures in the province of Central Java. (4) To find out how much influence other legitimate regional original income has on regional expenditures in the province of Central Java. (5) To determine the magnitude of the influence of regional taxes, regional levies, and other legitimate regional original revenues on regional expenditures. The hypothesis test in this study uses the f statistic test, the t statistic test, the coefficient of determination test. The population in this study includes all districts and cities in the province of Central Java. The samples used were 27 regencies/cities, so the total sample for 2 years was 54 regencies and cities. The results of this study indicate that: (1) local taxes (X1) have a significant effect on regional spending (Y). (2) regional retribution (X2) has no significant effect on regional expenditure (Y). (3) other legitimate regional original income (X3) has a significant effect on regional expenditure (Y). (4) regional taxes, regional levies, other legitimate regional original revenues on regional expenditures have simultaneous effects.

Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil Terhadap Pertumbuhan Ekonomi Kabupaten Boyolali Aulia Noor Rohmah AlQomariah; Sri Laksmi Pardanawati; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This study aims to determine the effect of regional original income, general allocation funds, profit sharing funds on economic growth in Boyolali Regency in 2017-2020. This research is a quantitative research using secondary data. The population and sample of this research is the 2017-2020 budget realization report, which consists of 84 data. Based on the results of the t-test that has been carried out, it can be seen that the regional original income partially has no significant effect on economic growth. General allocation funds have a significant effect on economic growth. profit sharing funds have a significant effect on economic growth. Based on the F test, it can be seen that local revenue, general allocation funds, profit sharing funds have a simultaneous effect on economic growth.

Pengaruh Modal, Tenaga Kerja, dan Luasan Lahan terhadap Pendapatan Petani Padi di Desa Diyah Kusmiyati; Wikan Budi Utami; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

The purpose of this study was to determine the effect of capital, labor, and land area on the income of rice farmers in Brangkal Karanganom Village, Klaten. The type of primary data used in this research is descriptive analysis method, assumption test and hypothesis testing using multiple linear regression analysis. The results of the simultaneous study of the variables of capital, labor, and land area have a positive effect on farmers' rice income in Brangkal Karanganom Village, Klaten, then the results of partial testing of the capital variable on income have no positive and significant effect, then for the labor variable on income produces there is a positive and significant effect of labor on the income of rice farmers and the last is the variable of land area on income there is a positive and significant effect of land area on the income of rice farmers in Brangkal Karanganom Village, Klaten.

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di BEI Tahun 2017-2020 Putri Bunga Leani; Desy Nur Pratiwi; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.27

This study aims to determine the significance of the effect of managerial ownership, institutional ownership, independent ownership, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018–2020. The type of data in this study is secondary data (quantitative). The total population in this study was 201 companies in the consumer goods industry for the period 2018-2020. The number of samples used in this study were 55 companies, using purposive sampling method and multiple regression linear data analysis. Data were processed using SPSS 23. Simultaneous test results show that managerial ownership, institutional ownership, independent ownership, and audit committee have a significant effect on the company's financial performance. The results of the partial test show that only the independent ownership variable has a significant effect on the company's financial performance, while managerial ownership, institutional ownership, and the audit committee have no significant effect on the company's financial performance.

Faktor Yang Mempengaruhi Auditor Switching Pada Sektor Industri Barang Konsumsi Di BEI Tahun 2017-2020 Dewi Larasati; Suhesti Ningsih; Wikan Budi Utami
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.28

The purpose of this research was to prove and analyze the empirical evidence of factors that have influenced on auditor switching in manufacturing companies in the consumer goods industry sector listed on the Bursa Efek Indonesia (BEI) on periode 2017 – 2020. Variables being used on this reseacrh were audit delay, KAP size, and management change. The sampling method used is the purposive sampling method. Samples of this reseach was 19 companies in consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) on 2017-2020. The sampling method used is purposive sampling method. The research sample was 19 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2020 so that in a 4 yearperiod a sample of 76 companies was obtained. The data analysis method used is descriptive statistical analysis and classical assumption test analysis. To test the hypothesis using multiple linear regression analysis, F test, t-test and the coefficient of determination test. Based on the results of data processing using the F test method, it is knwon that audit delay, KAP size and management change simultaneously affect auditor switching. Meanwhile, based on the results of the t-test processing, it is known that audit delay has no significant efferct on auditor switching, while the size of KAP and management turnover has a significant effect on auditor switching.

Co-Authors Afifah Nur Qomariyah Agus Marimin Agus Wedi Agustin Sri Lestari Aisah, Tutik Akhmad Fatkhi Maulana Andi Atmaja Andika Setyawan Anis Rohmi Fitriana Anisa Diah Febriani Annisa' Fitri Mutmainah Aprianingsih, Heny Ariessa Pravasanti, Yuwita Arina Mana Sikana Ariwibowo, M. Dwi Astuti Wijayanti, Astuti Atmaja, Andi Aulia Noor Rohmah AlQomariah Azizah Putri Az-Zahra Baehaqi Bagus Midjaya Sena Benjamin Laurentino Vaz Bilqis Nur Faizata Budiarso Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Cahyanto, Gilang eko Cheren Adina Putri Chilmi, Fina Idamatul Cholis Sa’dijah Dahlia, Helda Yesa Damayanti, Nita Elisa Darmanto Darmanto Darmanto Darmanto Dedi Kuswandi Denik Agustito desy nur pratiwi Desy Nur Pratiwi Devi Ratnasari Devi Septiani Devi Yuliyanti Dewi Larasati Dewi Muliasari Dewi, Aulia Puspita Dewi, Rahmita Fitri Dian Nataria Oktaviani Dian Permatasari Dianti, Setia Putri Diyah Kusmiyati Doaji, Doaji Dwi W., Eleonora Dwi Wulandari Efendi, Tino Feri Eka Septina Sobriani Ekhwan Yogi Saputro Eleonora Dwi W Eleonora Dwi Wahyuningsih Eleonora Dwi Wahyuningsih Eliyah, Siti Endah Kurnia Hastuti Erwin Erlangga Erwin Erlangga Esti Dian Cahyani Fadila, Fariz Fajar Prihatini Falachi, Hawin Fariz Fadila Fatimah, Yulli Fentina Budi Nestiti Ferdiani, Rosita Dwi Fii Ahsani, Riska Fikri Aulia Fikri Aulia Fina Idamatul Chilmi Fitria Sulistyowati Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Galih Senja Yuliatmoko Habibi Habibi Hadi Samanto Hadi Samanto Hadi Samanto, Hadi Haniin, Umi Hastuti, Endah Kurnia Henny Indriati Henry Praherdhiono Herani Tri Lestiani Hetining Setyowati Hidayah Rukmana Hidayah, Uly Hidayatullah, Andifa Rozaq Ibnu Sina Ibnu Sina Idos, Firdaus Iin Emy Prastiwi Iin Emy Prastiwi Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Indriati, Henny Irsan Angga Setiawan Isnaini Isnani Isnani Isnani Isnani Isnani Issulistaningtyas Okta An-nisa istiqomah istiqomah Jayanti Rosalia Ketut Wahyu Ibrahim Khoerun Nisa Kusumaningrum, Betty Laras Wulandari LMS Kristiyanti, LMS M Shaefur Rokhman M. Cholis M. Gunawan Setyadi M. Hasan Ma'ruf M. Hasan Ma'ruf Ma'ruf, M. Hasan Ma?arif, Syahrul Made Juniantari, Made Maulana, Akhmad Fatkhi Maulida, Wulan Maya Widyana Dewi Ma’ruf, M. Hasan Merliana Dewi Astuti MIFTAKHUL JANNAH Miftakhul Jannah Moh. Shaefur Rokhman Muhamad Burhanudin Ferdiansyah Muhammad Budi Haryono Muhammad Irfan Muhammad Taqiyuddin Muhammad Tho'in Munadi Munadi . Munadi Munadi Mustika Ndaru Cahyani Mutmainah, Annisa' Fitri Naibaho, Risko Ningsih, Suhesti Nofi Wahyuningtyas Novianti, Laras Dwi Ovi Arizka Maeshinta Paidi Paidi Pardanawati, Laksmi Paridjo Paridjo Paridjo Paridjo Paridjo, Paridjo Paryanto Paryanto Patrisius Afrisno Udil, Patrisius Afrisno Pinky Silvia Putri Ponoharjo Ponoharjo, Ponoharjo Pranyata, Yuniar Ika Putri Prasetyo, Abdul Rahman Prasetyo, Yusuf Pratiwi, Desy Nur Punaji Setyosari Purwo Susongko Putra Hilmi Prayitno Putra, Nadia Putri Bunga Leani Putri Okti Rizqiyani Putri, Intan Badriyah Marantika Putri, Viona Tia Qomariyah, Afifah Nur Rahmawati, Linda Ramdhani, Hikmat Ratnasari, Devi Retno Marsitin Riana, Alfi Rini Handayani Rini Handayani riska ayu septianingrum Riski Nur Istiqomah Dinnullah risma silviana putri Rizqi Amaliyakh Rizqi Amaliyakh Sholikhah Rizqiyani, Putri Okti Rohman, Muhammad Saefur Rosma Nurlita Rr Lutfiani Nurhanifah Rukmini Rukmini Rukmini Rukmini Rukmini S Suherman septianingrum, riska ayu Septianingsih, Ika Setia Putri Dianti Setiawan, Alfredo Hagus Sholikhah, Ziyadatush sholikhakh, Rizqi Amaliyakh Sikana, Aria Mana Silfia Oknita Puspitasari Siska Sagita Mustami Siti Eliyah Sri Adi Widodo Sri Adi Widodo Sri Hariyani Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Laksmi Pradanawati Subadi Subadi Subarkah, Johny sugeng raharjo Suhesti Ningsih Suhesti Ningsih Suhesti Ningsih, Suhesti SUMADI SUMADI Sumadi Sumadi Suprihati Suprihati Suprihati - Suprihati Suprihati Suriswo Suwandono Suwandono Taqiyudin, Muhammad Thaariq, Zahid Zufar At Tho’in, Muhammad Tino Feri Efendi Tri Jaka Kartana Tri Jaka Kartana Tri Yunita Utari Evy Cahyani wahyuningsih, Eleonora dwi Wahyuningtyas, Nofi Whias Nur Alfaisih Widia Astuti Widowati Pusporini, Widowati Widowati, Shallyna Agustine Wijayanti, Nisa Wina Mar’athus Sholihah Wulan Maulida Yani, Zulfaa Mul Yanto, Dar Yayat Hidayat Amir Yayat Hidayat Amir Yerry Soepriyanto Yuwita Ariessa Pravasanti Zahrah, Aini Ziyadatush Sholikhah

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