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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kinerja Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Proceeding Seminar LPPM UMP Tahun 2014 JURNAL EKONOMI DAN BISNIS AIRLANGGA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Muhammadiyah International Journal of Economics and Business SENTRALISASI Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ EQIEN - JURNAL EKONOMI DAN BISNIS Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Competitive Jurnal Akuntansi dan Keuangan Jurnal Administrasi dan Manajemen Jurnal Mantik Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics, Business and Accounting Research (IJEBAR) Dinamika Journal : Pengabdian Masyarakat Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Airlangga Journal of Innovation Management Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Pengabdian Masyarakat Indonesia JURNAL ILMIAH GLOBAL EDUCATION Proceedings Series on Physical & Formal Sciences Jurnal Iqtisaduna International Journal of Management Science and Information Technology (IJMSIT) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Media Ekonomi Master: Jurnal Manajemen dan Bisnis Terapan Asian Journal of Management Analytics Prosiding University Research Colloquium Jurnal Akuntansi Trisakti Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Paradoks : Jurnal Ilmu Ekonomi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Kepada Masyarakat Kalam Journal of Ekonomics, Finance, and Management Studies JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Analisis Bisnis Ekonomi E-Jurnal Akuntansi
Wida Purwidianti
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KOMPENSASI, LINGKUNGAN KERJA, KESELAMATAN KESEHATAN KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN Setiyaningrum, Anggun; Darmawan, Akhmad; Widhiandono, Hengky; Purwidianti, Wida
Derivatif : Jurnal Manajemen Vol 18, No 1 (2024): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v18i1.2212

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi, lingkungan kerja, Kesehatan keselamatan kerja, dan kepuasan kerja terhadap kinerja karyawan pada PT KAI Daop 5 Purwokerto. Penelitian ini menggunakan metode kuantitatif dengan populasi karyawan sebanyak 135 responden. Penelitian ini menggunakan metode purposive sampling dengan sampel yang memenuhi kriteria sebanyak 101 responden. Teknik olah data yang digunakan dalam penelitian ini dengan menggunakan aplikasi Smart-PLS 4.0. Hasil penelitian ini menunjukan bahwa kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan, lingkungan kerja, keselamatan kesehatan kerja, kepuasan kerja tidak berpengaruh signfikan terhadap kinerja karyawan.Kata kunci: Kompensasi, Lingkungan Kerja, Keselamatan Kesehatan Kerja, Kepuasan Kerja, Kinerja Karyawan
BOARD DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY, AND FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL FIRMS Ainun Nizmah, Kemala; Nurul Innayah, Maulida; Purwidianti, Wida; Bagis, Fatmah
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.483

Abstract

This study aimed to examine the effect of board diversity on financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange. This study also examined the mediating effect of Corporate Social Responsibility on the relationship between board diversity and financial performance which was limited in previous studies. The sampling technique used was purposive sampling which obtained 136 observations. The results showed that female directors, foreign directors, and directors with economic education have a negative effect on financial performance. Female directors and foreign directors have a positive effect on CSR, while directors with economic education have a negative effect on CSR. CSR has a positive effect on financial performance. However, based on the sobel test results, CSR is not able to mediate the relationship between board diversity on financial performance. This research has contributed for consumer non-cyclicals companies to consider the role of board diversity, because this research found that they are able to increase CSR disclosure and firm performance.
STUDI TENTANG ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH: PERAN UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE Fahitaratih, Syafira Maistin; Tubastuvi, Naelati; Purwidianti, Wida; Aryoko, Yudhistira Pradhipta
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11302

Abstract

The Islamic Social Reporting Index measures the extent to which companies comply with Sharia principles in their annual reports, assessing the level of social transparency. These factors are company size, profitability, and leverage, advertising in this research is to assess its impact on Islamic Social Reporting. This research focuses on the population of Sharia Commercial Banks in Indonesia for the 2017-2022 period, specifically examining their annual reports. The sample size for this research is 15 Sharia Commercial Banks in Indonesia. with a total of 66 data. This research uses quantitative methodology. Islamic Social Reporting (ISR) uses the ISR index as a measuring tool applied in the annual reports of Islamic banking institutions. This research uses various data analysis methodologies, namely Descriptive Statistical Analysis, Classical Assumption Test, and Linear Regression Test using the SPSS application. The findings of this research show that there is a positive influence between company size and Islamic Social Reporting, while there is a negative impact between profitability and Islamic Social Reporting. Islamic Social Reporting remains unaffected by factors such as leverage.
The Influence of Profitability, Leverage, Liquidity and Company Size on Dividend Policy Wiasih, Dina Retno; Tubastuvi, Naelati; Purwidianti, Wida; Bagis, Fatmah
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3346

Abstract

This research aims to determine the influence of profitability, leverage, liquidity and company size on dividend policy. This research uses quantitative methods, purposive sampling techniques, and multiple regression analysis with SPSS 26. 27 primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period constitute the population in this study and the number of observation samples is 108. The methodological approach uses purposive sampling, namely a non-probability sampling technique, to ensure the intended sample size, namely with the criteria of companies that distribute their financial reports in rupiah, companies that earn profits every year, and companies that distribute dividends. This research shows the results that liquidity has a positive and significant effect on dividend policy, leverage has no significant effect on dividend policy, profitability and company size have no effect on dividend policy.
Effect of leverage, company growth and operating cash flow on bond ratings with firm size as moderation Aditya, Yogga; Purwidianti, Wida; Tubastuvi, Naelati; Miftahuddin, Muchammad Agung
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2637

Abstract

This study aims to analyze the effect of leverage, company growth and operating cash flow on bond ratings with firm size as a moderating variable. The type of research used is quantitative. Applies data from financial sector companies listed on the Indonesian Stock Exchange. Data collection method using purposive sampling method. There are 18 company objects during the 2016-2021 period so that 108 samples were obtained. The data analysis method uses interaction analysis, namely moderation regression analysis with the using of SmartPLS 3. The results of this research show that leverage has a negative impact on bond ratings. Company growth and operating cash flow have no impact on bond ratings. Firm size has a positive impact on bond ratings. Firm size can moderate the relationship between leverage and bond ratings. Firm size cannot moderate the relationship between company growth and bond ratings. Firm size cannot moderate the relationship between operating cash flows and bond ratings.
Pengaruh pengetahuan, pengalaman dan financial satisfaction terhadap keputusan investasi : Gender sebagai variabel moderasi Febriansyah, Wivan; Purwidianti, Wida; Astuti, Herni Justiana; Utami, Restu Frida
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The purpose of this research is to test gender where gender is used as a moderating variable to investigate the effect of knowledge, experience, and financial satisfaction on investment decision making. This research uses quantitative techniques. The data collection technique used was a survey using a questionnaire or questionnaire distributed online. The sample is 100 respondents who have made investment decisions and are domiciled in Banyumas and use a convenience sampling technique for the sample collected. Partial Least Square is the analytical technique used (PLS). The study results show that knowledge, experience, and financial satisfaction all have a significant effect on investment decisions. However, gender as a moderator element does not have a significant impact on the relationship.
Factors Affecting Financial Management Behavior of Millennial Generation: The Role of Financial Attitude, Financial Literacy, Locus of Control, and Financial Knowledge Zaen, Mudrikah; Innayah, Maulida Nurul; Purwidianti, Wida; Aryoko, Yudhistira Pradhipta
Jurnal Ilmiah Sumber Daya Manusia Vol 8 No 1 (2024): JENIUS (Jurnal Ilmiah Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v8i1.42859

Abstract

This study aims to determine the effect of financial attitude, financial literacy, locus of control, and financial knowledge on financial management behavior. The population in this study is the millennial generation in Central Java. The type of research used in this study is descriptive-quantitative with a data processing technique using SEM (Structural Equation Modeling) based on partial least squares (PLS), which includes an outer model and an inner model. The sampling technique used the Slovin formula, which resulted in 135 respondents. The results showed that financial attitude, financial literacy, and locus of control have a positive and significant influence on financial management behavior. However, financial knowledge does not influence financial management behavior.
Pelatihan Penyusunan Capital Budgeting pada Pelaku Usaha Kecil Menengah di Kabupaten Banyumas Purwidianti, Wida; Watemin, Watemin; Rahayu, Tri Septin Muji
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i2.22645

Abstract

Micro, small and medium enterprises (MSMEs) are considered the engine that drives a country's economy. The research results showed that as many as 45% of MSMEs failed to continue their business. This community service partner is the Banyumas Regency Micro, Small and Medium Enterprises Association (ASPIKMAS) which has a membership of more than 5000 MSMEs. There are three problems faced by MSMEs, namely organizational management, fixed asset investment decisions and preparing capital budgeting. The solution offered to service partners is to carry out lectures and training activities on managing MSMEs, fixed asset investment and preparing capital budgeting. The results of this community service show an increase in partners' knowledge regarding management knowledge, fixed asset investment and capital budgeting methods. The results of community service also show an increase in partners' skills in preparing capital budgeting. The results of the partner satisfaction survey regarding the implementation of community service showed a very good assessment.
KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI TERHADAP DETERMINAN NILAI PERUSAHAAN Dwi Vina Rahmawati; Sri Wahyuni; Azmi Fitriati; Wida Purwidianti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8066

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh profitabilitas, struktur modal, ukuran perusahaan dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) pada masa pandemi tahun 2019-2021. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh 170 data observasian dari 88 perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun pengamatan. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan variabel moderasi metode selisih mutlak. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan. Struktur modal, ukuran perusahaan dan likuiditas tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen mampu memoderasi hubungan profitabilitas terhadap nilai perusahaan. Namun kebijakan dividen tidak mampu memoderasi hubungan struktur modal, ukuran perusahaan dan likuiditas terhadap nilai perusahaan. Implikasi penelitian ini adalah kebijakan dividen mampu memoderasi hubungan antara profitabilitas terhadap nilai perusahaan yang berarti bahwa perusahaan harus menjaga tingkat Dividend Payout Ratio (DPR) supaya tetap stabil tidak mengalami fluktuatif sehingga para pemegang saham percaya akan prospek perusahaan dimasa yang akan datang.
Peran Literasi Keuangan Sebagai Mediasi Pada Variabel Financial Technology Dan Karakteristik UMKM Terhadap Keberlanjutan UMKM Dian Papulasih; Wida Purwidianti; Naelati Tubastuvi; Restu Frida Utami
JURNAL ADMINISTRASI & MANAJEMEN Vol 14, No 1 (2024): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v14i1.3621

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menganalis pengaruh Financial Technology (fintech)  dan Karakteristik UMKM terhadap Keberlanjutan UMKM dengan Literasi Keuangan sebagai Variabel Mediasi. Metode yang digunakan adalah pendekatan kuantitatif. Penelitian ini menggunakan data primer. Pengambilan data dilakukan dengan membagikan kuisioner kepada pemilik UMKM di Kabupaten Cilacap. Metode Convinience Sampling diaplikasikan sebagai teknik pengambilan sampel dengan dengan total sampel yaitu 110 populasi. Kemudian, data responden tersebut diolah menggunakan PLS (Partial Least Squares). Peneliti menggunakan metode analisis data dengan teknik PLS pada software SmartPLS. Hal pertama yang dilakukan dalam mengolah data yaitu pengujian outer model, dilanjutkan dengan pengujian model kalayakan dari model penelitian dan diakhiri dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa financial technology berpengaruh signifikan terhadap literasi keuangan, karakteristik UMKM berpengaruh signifikan terhadap literasi keuangan, financial technology tidak berpengaruh signifikan terhadap keberlanjutan UMKM, literasi keuangan berpengaruh terhadap keberlanjutan UMKM, serta literasi keuangan mampu memediasi antara financial technology dan karakteristik UMKM terhadap keberlanjutan UMKM. Oleh karena itu, dengan adanya penggunaan fintech yang optimal, pengenalan karakteristik UMKM yang baik, serta pengetahuan mengenai keuangan yang tinggi akan berpengaruh terhadap keberlanjutan UMKM khususnya pada UMKM di Kabupaten Cilacap.
Co-Authors Aditya, Yogga Aeni, Nurul Nur Ainun Nizmah, Kemala Akbar, Mochammad Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfalisyado Alfalisyado Alfalisyado Alfalisyado Alfalisyado Alfalisyado, Alfalisyado Alfato Yusnar Kharismasyah Amira, Putri Nur Ani Kusbandiyah Anindita, Kurniasih Setya Annisa Ilma Hartikasari Arini Hidayah, Arini Aryoko, Yudhistira Pradhipta Asy-Syifa, Muhammad Rasyid Awalia, Melani Azaria, Muhammad Javier Fausta Azzahara, Cantik Tiara Maharani Bagis, Fatmah Bima Cinintya Pratama Budi Santoso, Suryo Cahyaningsih, Irshania Ayu Damayanti, Dika Dania Febriana Dian Papulasih Dwi Vina Rahmawati Eko Hariyanto Elora Fitri Solihfahmi, Tsabitah Ernawati, Yuniar Erny Rachmawati Fahitaratih, Syafira Maistin Farid Muhammad Rofifudin Fatmah Bagis Fauzan Putra, Evan Febiani, Syarila Asri Febriana Hidayanti Febriansyah, Wivan Febrianti, Fika Febrilianty, Arfannisa Firlian Fikri Egyansyah Fitir Riasi, Fatikhah Fitriati, Azmi Florida Mandiriani Suwaji Frida Utami, Restu Handayani, Erna Haq, Irdhiana Ilma Haryanto, Totok Hengky Widhiandono, M.Si. S.E. Hermin Endratno Herni Justiana Astuti Ika Yustina Rahmawati Ika Yustina Rahmawati Ines Putri Adna Zein Istiqomah, Razita Izza Iwan Fakhruddin Kharismasyah, Alfato Yusnar Kusuma Dewi, Yonanda Roro Kuswara, Arif Rahman Lahan Adi Purwanto Lahan Adi Purwanto Lestiana, Eli Luthfi Zamakhsyari Maharani, Annisa Dwi Maulida Nurul Innayah Maulidina, Azizah Ma’ruf, Anwar Ma’ruf, Nasir Melliana, Sinta Bella Miftahuddin, Muchammad Agung Miftahudin, Muchamad Agung Mody Nurhidayati Mudjiyanti, Rina Muhammad Faqih Rachman, Faqih Muhammad Rasyid Asy-Syifa Mujirahayu, Tri Septin Mukromiin, Ramadhan Khoerul Naelati Tubastuvi Naelati Tubastuvi Nugroho, Bambang Haryo Nur Ainun, Rania Nur Hamam, Zaki Nurjannah, Afifah Zahroh Pamungkas, Ibnu Pandabandjal, Asmarani Petra, Dany Nofrizal Pragita, Amellia Pramesti, Shasa Pratamasari, Mega Aprillia Pujiati Utami Puput Purwanti Purnadi Purnadi Purnadi, Purnadi Purwita, Eka Yuli Rahmawati, Ika Yustina Randikaparsa, Irawan Refaldy Barry Saputra Restu Frida Utami Retno Dwiyanti Rimellaika, Ardya Riri Ariyanti Rolani, Mita Santhy Hawanti Sekar Laras Ati Selamat Eko Budi Santoso Setiyaningrum, Anggun Shelia Anjarani Silvia, Nadya Agnes Sinta Bella Melliana Sinta Dwi Febriyanti Slamet Budi Santoso Sofwatunnisa, Novi Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sungkar, Hani Lutpiah Suryo Budi Santoso Susi Wardhani Suwartono Suwartono Suyoto Suyoto Syahreiza, Muhammad Syifaramadan, Choiruddin Totok Haryanto Tri Na'imah Tri Septin Muji Rahayu Tri Septin Muji Rahayu, Tri Septin Tri Septin Mujirahayu Trisyanti, Cindy Salawatan Tubagus Zuhdan Azis Tuti Juniarsih Wahid, Dimas Lanang Rizky Watemin, Watemin Wiasih, Dina Retno Widhidanono, Hengky Widyaningtyas, Dian Wulan Ndatika, Utyea Wulandari, Nur Apni Yudi Firmansyah, Difandika Yusnar Kharismasyah, Alfato Yusnar, Alfato Yustina Rahmawati, Ika Zaen, Mudrikah Zaharani, Lisa Cahya Zakaria, Yoga Zain Zamakhsyari, Luthfi Zein, Ines Putri Adna