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All Journal Jurnal Ekonomi Gorga : Jurnal Seni Rupa Jurnal Imajinasi Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan ANDHARUPA EnJourMe (English Journal of Merdeka) : Culture, Language, and Teaching of English JADECS (Journal of Art, Design, Art Education and Culture Studies) Arty: Jurnal Seni Rupa DIDAKTIKA TAUHIDI: JURNAL PENDIDIKAN GURU SEKOLAH DASAR SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Teknologi Pendidikan Jurnal Basicedu Educate : Jurnal Teknologi Pendidikan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora Puitika International Journal for Educational and Vocational Studies Dinasti International Journal of Education Management and Social Science Narada : Jurnal Desain dan Seni Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Media Informatika Journal of Language Education, Linguistics, and Culture DIVAGATRA - Jurnal Penelitian Mahasiswa Desain Jurnal Paradigma Akuntansi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) Journal of Social And Economics Research ASEAN Marketing Journal Jurnal Basicedu Suluh: Jurnal Seni Desain Budaya Universal Raharja Community (URNITY Journal) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Humanities Education Management Accounting and Transportation Jurnal Ekonomi Bisnis Digital journal of social and economic research Jeskovsia (Jurnal Desain Komunikasi Visual Asia) Jurnal Cendekia Ilmiah Educational Researcher Journal

Widyasari Widyasari, Widyasari

STMIK Pontianak

Author-ID : 492766

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

Published : 87 Documents Claim Missing Document

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PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Wijaya, Aillen Cindy Clara Jofan; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34738

This research was conducted with the aim of knowing the effect of tax sanctions, modernization of tax services, and understanding of taxes on individual taxpayer compliance in DKI Jakarta. The sample was selected by purposive sampling method and valid data were 80 respondents. The data processing technique uses multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2013. The results of the research conducted show that there is a significant positive effect between tax sanctions, service modernization and tax understanding on taxpayer compliance. The implication of this research is that it is necessary to increase the firmness of sanctions, services that utilize technology and public understanding in an effort to increase taxpayer compliance.

PENGARUH LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL YANG DIMODERASI UKURAN PERUSAHAAN Febriyola, Venny; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34751

This study aims to determine the effect of the relationship between liquidity, profitability and asset growth on capital structure and is moderated by company size in primary consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research uses secondary data. The method used to select the sample was purposive sampling and the valid data were 33 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the E-Views 12 SV program. The results of this study show that liquidity and profitability have a negative and significant effect on capital structure, asset growth does not have a positive effect on capital structure, company size has a positive effect on capital structure, company size is not able to moderate the effect of liquidity and asset growth on capital structure, but company size is able to moderate the effect of profitability on capital structure. The implication of this research is that managers have an important role in determining funding sources, so managers must pay attention to and understand what factors can affect capital structure, because an optimal capital structure can attract the attention of investors.

PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING Yacub, Shannen Evelyn; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35358

This research was conducted with the aim of obtaining empirical evidence regarding the effect of firm size, leverage, net working capital, growth opportunities on cash holdings. This study uses secondary data obtained from the financial reports of property and real estate companies through the website www.idx.co.id.. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 . This research was conducted by taking 27 samples of companies that match the predetermined criteria and using multiple linear analysis tests with purposive sampling technique with quantitative methods. The results of the partial test (t test) show that firm size and leverage have a significant effect on cash holdings, while net working capital and growth opportunities have no significant effect on cash holdings. The implication of this research is the need for appropriate company policies for managing cash on hold, in order to earn profits effectively.

Analisis Tren Pengungkapan Hal Audit Utama Pada Laporan Auditor Perusahaan Tbk Di Indonesia Samsi, Rizkia Nur; Widyasari, Widyasari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4378

Penelitian ini menganalisis tren pengungkapan Hal Audit Utama (HAU) pada laporan auditor independen perusahaan publik di Indonesia periode 2022–2024. Sejak diberlakukannya SA 701, pengungkapan HAU menjadi kewajiban bagi perusahaan terbuka untuk meningkatkan transparansi dan nilai komunikatif laporan auditor. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik analisis isi terhadap 165 laporan auditor dari 55 perusahaan yang mewakili 11 sektor industri di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa jumlah HAU yang diungkapkan relatif stabil selama periode pengamatan, dengan rata-rata 1,58–1,62 HAU per laporan. Kategori HAU yang paling dominan adalah penurunan nilai aset (goodwill) (24,53%), pendapatan (17,36%), persediaan (13,58%), instrumen keuangan–expected credit loss (13,21%), dan sistem teknologi informasi (6,04%). Analisis perbandingan antar sektor menunjukkan bahwa sektor Financials memiliki rata-rata HAU tertinggi (2,20), diikuti oleh Basic Materials (2,07) dan Infrastructures (2,00), sementara sektor Healthcare menampilkan rata-rata terendah (1,20). Tren ini mengindikasikan bahwa auditor di Indonesia telah mencapai konsistensi dalam menerapkan SA 701, dengan fokus pada area yang memerlukan pertimbangan profesional tinggi dan memiliki risiko material signifikan. Penelitian ini memberikan bukti empiris bahwa praktik pengungkapan HAU di Indonesia telah bergerak ke arah transparansi yang lebih matang, sejalan dengan prinsip agency theory dan signaling theory dalam mengurangi asimetri informasi antara manajemen dan pemangku kepentingan.

PENGARUH MANAJEMEN RISIKO TERHADAP HARGA SAHAM PADA PERBANKAN TAHUN 2020 – 2024 Tika Dwi Oktaviani; Widyasari, Widyasari
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1153

Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit, risiko pasar, risiko likuiditas, dan risiko operasional terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020–2024. Pendekatan yang digunakan adalah kuantitatif dengan pengolahan data menggunakan software Eviews. Berdasarkan hasil analisis, risiko kredit dan risiko pasar terbukti berpengaruh signifikan dan positif terhadap harga saham. Sebaliknya, risiko likuiditas dan risiko operasional berpengaruh signifikan dan negatif terhadap harga saham. Risiko kredit yang diukur dengan Non Performing Loan (NPL) menunjukkan bahwa fluktuasi NPL pada periode penelitian belum cukup besar menurunkan kepercayaan investor, sehingga tetap memberikan pengaruh positif terhadap harga saham. Risiko pasar yang diukur melalui Net Open Position (NOP) juga berpengaruh positif, menggambarkan bahwa eksposur terhadap fluktuasi kurs masih dipandang memberikan peluang keuntungan bagi investor. Risiko likuiditas yang diukur dengan Loan to Deposit Ratio (LDR) menunjukkan pengaruh negatif namun tidak signifikan, menandakan bahwa likuiditas bukan faktor utama yang dipertimbangkan investor. Sementara itu, risiko operasional yang diukur melalui BOPO berpengaruh signifikan dan negatif, mengindikasikan bahwa inefisiensi operasional berdampak langsung pada penurunan harga saham. Temuan ini menegaskan bahwa berbagai jenis risiko perbankan memiliki kontribusi berbeda dalam memengaruhi nilai pasar perusahaan, sehingga penting bagi bank untuk menjaga kualitas aset, eksposur pasar, likuiditas, serta efisiensi operasionalnya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1153

The Influence of Financial Stability Against Financial Statement Fraud With External Pressure As Moderation Refikha, Essy; Widyasari, Widyasari
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6042

This study aims to analyze the effect of financial stability on financial statement fraud and examine the moderating role of external pressure in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research adopts a quantitative approach using secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression and moderation interaction tests to assess both direct and indirect relationships among variables. The results indicate that financial stability has a significant effect on financial statement fraud, suggesting that the more stable a company’s financial condition, the lower the likelihood of management engaging in fraudulent financial reporting. Furthermore, external pressure was found to moderate this relationship by weakening the effect of financial stability on the tendency to commit fraud. This implies that under high external pressure, the effectiveness of internal controls decreases, increasing the potential for fraudulent behavior. This study provides important implications for management and regulators to strengthen financial governance and mitigate excessive external pressures to prevent financial statement fraud.

Co-Authors Abdillah, Dedi Aditya Rahmad Yani Aditya Rahman Yani Agung, Raden Aji Pangersa Ahmad Dika Dwi Prasetyo Ahmad Gawdy Prananosa Aisyah, Euis Sitinur Akbar, Adam Faisal Alexis Bunjamin, Svedlanna Alfian Candra Ayuswantana Aliyyu, Mohammad Candra Al Angelia Angelia Apriawan, Nabeel Rashid Ariani, Alya Arifianto, Pungky Febri Aris Sutejo Arita Marini Azhar, Muhammad Hakim Bagastama, Reyhan Azel Bayu Setiawan Billyaprianto, Virginia Putri Chidtian, Aileena Solicitor Costa Rica El Christy, Florencia Amalia Ciu, Veronica Daniar, Aninditya Defin, Alvis Edrik Denisha, Michelle Diana Aqidatun Nisa Diarrahman, Faisal Amri Efriyani, Mira Faustine, Meggie Febe, Margareta Febriyola, Venny Fedro Iswandi Firdaus, Arief Fitria, Yassinta Fitrina, Neneng Gabriella, Gabriella Gafar, Awaludin Abdul Gilang Bagaskara, Gilang Gracia, Jefta Haq, Angga Raditya Haq, Nathaniela Sabitah Hartono, Rudi Hasnaa, Afifatul Herawati Herawati Ibrahim, Nurdin Ibrahim, Zahra Salsabila Nimas Ayu Ikhwan, Subaiki Imani, Eki Cahya Inayatul Hayya, Najja Iqbal, Muhammad Raihan Irfan Supriatna Iskawati, Inang Isnawati Isnawati Istianah Istianah Istiawan, Gregorius Guardiola Izah, Farah Nur Jony Oktavian Haryanto Kuncoro, Renata Aulia Kurniasari, Novia Laihah, Lala Atul Laksmi, Regina Citra Leksananda, Faiz Akbar Lesmana, Gabriel Efrant Mahardika Suryanto, Kristian Maloka, Aulia Rahma Putri Masnuna, Masnuna Maulana, Rahmat Dany Faiq Mayasari Mayasari, Mayasari Megan Asri Humaira Meicella, Verni Muhammad Yaumi, Muhammad mukti, haydar Mulyadi, Didi Muqoddas, Ifsantin Muqoddas, Ifsantin Musthofa Kamal Nahdloddin, Muhammad Nastiti, Ratna Andriani Nataherwin, Nataherwin Novi Maryani Nugroho, Akmal Rifqy Nurzaelani, Mohammad Muhyidin Pangestu, Juan Carlos Phramesti, Ragita Cahya Pratama, Abyan Dhia Pungky Febi Arifianto Purnamawanti, Ucu Putri, Mira Dyah Raihan, Muhammad Raihan Iqbal Ramadhani, Brilliant Firdaus Rasmitadila, Rasmitadila Ratih Inayah, Ratih Refikha, Essy Rohmah, Abidatur Romadhona, Mahimma Rudi Hartono Ruhimat, Ruhimat Rusi Rusmiati Aliyyah Sabrina, Radya Aulia Safitri, Aqila Salma, Dwi Desiva Setia Samsi, Rizkia Nur Setiarso, Zhafira Fane Putri Setiawan, Teofilus Kharisma Bagus Shabina, Sharah Siti Jamilah Sprang, Marcell Julio Fredericus Van Sri Wulandari Suminar, Adinda Diayu Cahaya Supangat, Rialita Supriatna, Irfan Tan, Bella Maurice Tan, Felicia Teguh Prasetyo Tika Dwi Oktaviani Tjahjadi, Cynthia Tsabitah, Rifdatus Salmaa Ulfah, Sri Wahyuni Utomo, Samuel Rihi Hadi Vivi Vivi, Vivi Wahyu Karno, Anastasia WidyaPutra, Naufal Wiedhella, Zahra Agnestia Wijaya, Aillen Cindy Clara Jofan Wijaya, Hafidz Arya Wulandari, Nia Wulandari, Sri Wuri Syaputri, Wuri Yacub, Shannen Evelyn Zainal Abidin Arief

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