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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Analisis Bisnis Ekonomi Peksos: Jurnal Ilmiah Pekerjaan Sosial Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman CARE: Jurnal Pengabdian Multi Disiplin Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Analisis Bisnis Ekonomi
Rini Widianingsih, Rini
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Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Social Sciences Other

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ANALYSIS THE EFFECT OF AUDIT LAG, FINANCIAL DISTRESS, AND DEBT DEFAULT ON GOING CONCERN OPINION (STUDY IN MANUFACTURING COMPANIES LISTED IN IDX DURING THE PERIODS OF 2020-2022) Hidayat, Muhammad Fikri; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.13971

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit lag, financial distress, dan debt default terhadap penerimaan opini going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Menggunakan data sekunder yang diperoleh dari BEI atau website perusahaan, dengan jumlah populasi sebanyak 60 perusahaan dan periode penelitian dari tahun 2020-2022. Total data yang akan dianalisis sebanyak 180 data. Audit lag diukur dengan menghitung interval antara tanggal tutup buku perusahaan dengan publikasi laporan auditor independen, financial distress diukur dengan menggunakan Altman Z-Score dan debt default diukur dengan dummy 0 dan 1. Data diolah dengan menggunakan analisis regresi logistik. Analisis terdiri dari statistik deskriptif, uji kesesuaian model secara keseluruhan, uji kesesuaian model, uji koefisien determinasi, uji klasifikasi, dan uji wald. Hasil penelitian menemukan bahwa financial distress berpengaruh negatif signifikan terhadap penerimaan opini going concern, sedangkan audit lag dan debt default tidak berpengaruh terhadap penerimaan opini going concern.
Pengaruh Norma Subjektif, Motivasi Ekonomi, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah Purnamasari, Widya Nurrahmah; Widianingsih, Rini; Susilowati, Dewi; Rusmana, Oman; Nuha, Achmad Ulin
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16495

Abstract

This research aims to examine and analyze the influence of subjective norms, economic motivation, and job market considerations p the interest of undergraduate accounting students at Jenderal Soedirman University in pursuing a career as a government auditor. The research framework and hypothesis in this research are based on Maslow’s Hierarchy of Needs Theory and Planned Behavior Theory. Primary data used in this research were obtained from research respondents through a survey method. The population in this study consisted of all active undergraduate accounting students at Jenderal Soedirman University. The sampling method used purposive sampling based on predetermined criteria, which resulted in a total of 137 respondents. The data analysis technique used are data quality testing, classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and F- test. The results of the research showed that subjective norms have a positive influence on students’ interest in pursuing a career as a government auditor, economic motivation does not influence students’ interest in pursuing a career as a government auditor, and consideration of the job market has a positive influence on students’ interest in pursuing a career as a government auditor.
Digital Marketing untuk Pengembangan UKM di Kecamatan Lumbir, Kabupaten Banyumas Widianingsih, Rini; Bawono, Icuk Rangga; Nuraeni, Indah; Suparlinah, Irianing; Sunarmo, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16773

Abstract

Lumbir Subdistrict in Banyumas Regency, Central Java, holds significant economic potential through various Small and Medium Enterprises (SMEs) sectors, including traditional food industries, handicrafts, garment production, as well as service and retail trade. However, the majority of SME actors still rely on conventional marketing methods and possess low levels of digital literacy, which limits the market reach of their products. This community engagement activity aims to enhance the capacity of SME actors in utilizing digital marketing through intensive training and mentoring. The methods employed include needs assessment, training in digital content creation, the use of social media platforms (Instagram, Facebook, TikTok), e-commerce platforms (Shopee, Tokopedia, and local marketplaces), as well as branding strategy implementation. The results of the program indicate increased awareness among SME participants regarding the importance of digital marketing, a higher number of SMEs actively marketing their products online, and improved interaction and engagement on digital platforms. Digital marketing assistance has proven effective in strengthening SME competitiveness and expanding market access, particularly for business actors in semi-rural areas such as Lumbir Subdistrict.
Pelatihan Manajemen Risiko dan Kelanjutan Usaha bagi UMKM di Provinsi Banten Rahmiyanti, Sev; Widianingsih, Rini; Indradi, Donny; Fauzi, Achmad; Meidina, Frida Tri; Bachtiar, Sabrina Natasya Putri; Bachtiar, Yudistira Bangkit Sanjaya
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16818

Abstract

Entrepreneurship training activities organized by the Banten Province Cooperatives and SMEs Service are a strategic step in increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs). The training, which was held on June 24-25, 2025, was attended by 50 business actors and focused on risk management and was interested in business. Through the delivery of material from professional speakers, participants are expected to be able to implement effective and sustainable business management strategies. The results of the training show that a good understanding of business management can help MSMEs maintain business stability and growth. In addition, this training also offers an understanding of the importance of innovation and adjustment in facing the challenges of a changing market. Through improving skills and knowledge, it is hoped that MSMEs can be better prepared to face challenges and take advantage of existing opportunities, so that they can contribute to local and national economic growth.
Sosialisasi Digital Marketing pada UKM di Desa Mangunegaran, Kecamatan Mrebet, Kabupaten Purbalingga. Susilowati, Dewi; Widianingsih, Rini; Kusumastati, Widyahayu Warmmeswara; Maghfiroh, Siti; Irianto, Bambang Setyo Budi
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16996

Abstract

Mangunegaran Village in Mrebet District, Purbalingga Regency, is home to many Micro, Small, and Medium Enterprises (MSMEs), particularly in the traditional food and bamboo handicraft sectors. However, the utilization of digital marketing among local MSME actors remains low. This community service activity aimed to improve MSME actors’ understanding of digital marketing through basic outreach and training. The methods used included needs identification, material preparation, outreach activities, and a simple evaluation using pre-test and post-test. The results showed an increase in participants’ understanding of the importance of digital branding, simple content creation, and the use of social media for promotion. This outreach is expected to serve as an initial step for MSMEs in Mangunegaran to expand their market through digital channels.
TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11340

Abstract

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.
ANALISIS PENERAPAN METODE ONE WAY ANOVA MENGGUNAKAN ALAT STATISTIK SPSS Dewi, Sevita Sari; Ermina, Rizka; Kasih, Veilla Anggoro; Hefiana, Fera; Sunarmo, Agus; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10815

Abstract

This article describes the statistical procedure for identifying significant differences between groups using one-way analysis of variance. The SPSS statistical programme employs this methodology. In order to ascertain mean differences among three or more independent groups, one-way analysis of variance is employed. This capability enables researchers to ascertain whether at least one group exhibits noteworthy variations. The sequential procedure for utilising the one-factor ANOVA method in SPSS is explicated in this article, encompassing the identification of a suitable model and the interpretation of the outcomes. In light of this, the purpose of this article is to offer researchers and professionals interested in utilising SPSS statistical tools to analyse differences between groups via the one-way ANOVA statistical method with actionable advice.
Sosialisasi Pendaftaran Nomor Pokok Wajib Pajak (NPWP) pada Usaha Kecil dan Menengah di Kecamatan Rajabasah Bandar Lampung: Pengabdian Waspodo, Lego; Wiryawan, Driya; Kholillulloh, Fajar; Primasari, Dona; Widianingsih, Rini; Ulin Nuha, Achmad
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.723

Abstract

The community service team had an idea to increase public awareness of paying taxes by holding a socialization of NPWP registration to the community in the Rajabasah sub-district. The community service was carried out in two sessions, namely: the first session, the community service team to improve participants' understanding of the socialization of NPWP registration was carried out using the lecture method. The lecture method is considered effective in improving participants' knowledge of socialization. The second session, a Focus Group Discussion (FGD), involved training participants in small groups accompanied by community service team members. The FGD method is expected to improve participants' understanding of the socialization of the requirements, processes, and steps taken during NPWP registration. Data was taken in two stages. The first stage of the questionnaire was distributed at the beginning of the socialization, and the second stage of data collection was completed at the end of the meeting. The analysis results showed increased participants' understanding of the requirements, processes, and steps needed during NPWP registration.
Pengaruh Framing Terhadap Penggunaan Teknologi Pengelolaan Keuangan Pada UMKM di Banyumas Primasari, Dona; Herwiyanti, Eliada; Widianingsih, Rini
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.217

Abstract

The inability of accounting, which includes recording techniques for transaction processes and the use of software, has failed of MSMEs in developing their businesses. This study examines the effect of positive and negative framing on the use of technology-based financial software. Data collection in this study was conducted by distributing questionnaires as many as 100 questionnaires with purposive sampling technique, a total of 98 questionnaires that can be processed. Data analysis using Statistical Product and Service Solution (SPSS) version 22.0. The results provide empirical evidence that the concept of positive framing and negative framing affects the use of technology-based financial software. for MSME actors, as well as supporting the prospect theory concept used in research. Keywords: framing, prospect theory, financial management, financial software, MSMEs
Factors Affecting The Implementation Of SAK EMKM In Restaurant Business At Banyumas Regency Denta, Dimas Arya; Suyono, Eko; Widianingsih, Rini
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 5 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i5.618

Abstract

This research is quantitative research in the restaurant business at Banyumas Regency. This research takes the title "Factors Affecting the Implementation of SAK EMKM in Restaurant Business at Banyumas Regency". The purpose of this research was to determine the implementation of SAK EMKM in the restaurant business at Banyumas Regency. Retrieval of data used in this research through a survey approach. The respondents in this research were business actors/employees. The data used was primary data in the form of result data from the questionnaires distributed and secondary data in the form of data on the number of restaurants in Banyumas Regency which came from the Badan Pusat Statistik Jawa Tengah. For data analysis using descriptive analysis, classic assumption test, and hypothesis test. The results of this research indicate that accounting socialization has a significant positive effect on the implementation of SAK EMKM in business restaurants at Banyumas Regency, while business scale and accounting knowledge have a significant negative effect on the implementation of SAK EMKM in business restaurants at Banyumas Regency
Co-Authors Achmad Fauzi Arofah, Triani Atiek Sri Purwati Bachtiar, Sabrina Natasya Putri Bachtiar, Yudistira Bangkit Sanjaya Chriswanto Chriswanto, Chriswanto Denta, Dimas Arya Dewi Susilowati Dewi, Sevita Sari Dona Primasari, Dona Dwiyantoro, Herdin Eko Suyono, Eko Eliada Herwiyanti Ermina, Rizka Fajar Kholillulloh Fitrijati, Krisnhoe Rachmi Hefiana, Fera Hidayat, Muhammad Fikri Icuk Rangga Bawono, Icuk Rangga Indah Nuraeni Indradi, Donny Irianto, Bambang Setyo Budi Kasih, Veilla Anggoro Kinarsih, Siwi Rizki Kusumastati, Widyahayu Warmmeswara Kusumo, Damar Haryo Lego Waspodo Ludfiyani, Nurul Meidina, Frida Tri Muren, Louis Albertoaran Mustafa, Rasyid Mei Nugroho, Isman Setyo Nuha, Achmad Ulin Oman Rusmana Ompusungu, Halomoan Permata Ulfah, Permata Purnamasari, Widya Nurrahmah Rahmiyanti, Sev Siti Maghfiroh Sunarmo, Agus Sunarmo, Agus Suparlinah, Irianing Ulfa, Permata Ulin Nuha, Achmad Umi Pratiwi, Umi Wiryawan, Driya Wiwik Handayani