Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmiah ASET Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Widaryanti Widaryanti, Widaryanti
Program Studi Akuntansi STIE Pelita Nusantara. Jl. Slamet Riyadi No. 40 Gayamsari Semarang Telp (024) 6735414
Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
IbM KEWIRAUSAHAAN BAGI PANTI ASUHAN IKHLASUL AMAL DAN NOERFATHONI AFIFAH DALAM RANGKA PENINGKATAN KREATIVITAS DAN KEMANDIRIAN ANAK ASUH Widaryanti, Widaryanti; Wahyuningsih, Panca
Proceeding Seminar LPPM UMP 2015: Buku I Bidang Ilmu Ekonomi dan Pertanian, Proceeding Seminar Nasional LPPM 2015, 26 September
Publisher : Proceeding Seminar LPPM UMP

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

Abstract

Batursari, Sawah Besar, Kecamatan Gayamsari Kota Semarang terletak di Kota Semarang.  Panti Asuhan Ikhlasul Amal mempunyai lima asrama yang tersebar di beberapa daerah. Panti Asuhan Ikhlasul Amal di Batursari Sawah Besar merupakan asrama utama/pusat dari Panti Asuhan Ikhlasul Amal. Anak asuh di Panti Asuhan Ikhlasul Amal  kebanyakan anak-anak perempuan. Anak asuh di Panti Asuhan Ikhlasul Amal terdiri kurang lebih 40 orang anak perempuan. Dari jumlah anak asuh tersebut mulai dari SD sampai mahasiswa semua tinggal di asrama Batursari. Panti Asuhan Norfathoni Afifah mempunyai anak asuh sebanyak 25 orang, 10 diantaranya anak asuh putri. Dari semua anak asuh putri tersebut merupakan potensi besar untuk dikembangkan menjadi wirausaha, agar mereka menjadi anak asuh yang kreatif dan mandiri nantinya setelah mereka tidak tinggal di asrama lagi. Namun karena kendala keterbatasan sumber daya dan ketrampilan di sana, anak asuh belum terbekali dengan kewirausahaan. Persoalan prioritas yang disepakati untuk diselesaikan selama pelaksanaan program IbM : (1) Kewirausahaan bagi anak asuh.(2) Testimoni dari pengusaha sebagai motivator, (3) Pelatihan ketrampilan tangan membuat kerajinan dari manik-manik, (4) Pemasaran hasil kerajinan, (5) Modal kerja, (6) Pengemasan hasil produk kerajinan yang menarik pembeli. Kegiatan yang telah dilakukan : (1) Memberi penyuluhan, pelatihan dan pembinaan kepada anak asuh mengenai pentingnya mempunyai jiwa kewirausahaan, (2) Memfasilitasi mendatangkan pengusaha sebagai motivator yaitu dengan mendatangkan Ibu Sulikah, seorang pengusaha kerajinan tangan manik-manik, (3) Melakukan pelatihan ketrampilan tangan membuat kerajinan dari manik-manik, dengan mendatangkan tim pelatih dari Belva Bisnis Center, (4) Melakukan pelatihan pemasaran offline dan online, serta membuatkan blog serta akun facebook untuk berjualan online (5) pembuatan proposal pengajuan bantuan modal, (6) Melakukan pelatihan pengelolaan keuangan dan pengemasan hasil kerajinan yang menarik konsumen.Kata Kunci : Kewirausahaan, Anak Panti Asuhan, Kerajinan Manik-manik, Pemasaran lewat internet
ANALISIS PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Eriyanti, Eriyanti; Widaryanti, Widaryanti; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.443

Abstract

This study aims to analyze the effect of audit experience, professional skepticism, red flags and time budget pressure on the ability to detect fraud in KAP Semarang City. The population in this study were auditors at KAP in Semarang City. Data collection was carried out using convenience sampling method and the number of respondents was 64 respondents. The type of data used is primary data. This study uses a questionnaire in data collection. The test technique used is validity test, reliability test, classical assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis and hypothesis testing with the help of SPSS version 21. The results of this study indicate that audit experience, professional skepticism, red flags have a positive and significant effect on the ability to detect fraud. Meanwhile, time budget pressure does not have a positive effect on the ability to detect fraud.Keywords: Audit Experience, Professional Skepticism, Red Flags, Time Budget Pressure and Fraud Detection Ability.
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Awalia, Fatma; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1221

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL REPONSIBILITY SEBAGAI VARIABEL INTERVENING Widaryanti, Widaryanti; Heridiansyah, Jefri; Harminingtyas, Rudika; Ananda, Rimba Regi
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.802

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality. The dependent variable in this study is tax avoidance. This research utilizes secondary data obtained from annual reports. The population used in this study comprises food and beverage companies listed on the Indonesia Stock Exchange for the period 2020- 2022. The sampling technique employed is purposive sampling, with a sample size of 108 samples (3 years x 36 = 108). Data analysis is conducted using SPSS software. The results of this study indicate that managerial ownership has a positive effect on tax avoidance. On the other hand, institutional ownership, independent board of commissioners, audit committee, and audit quality all have negative effects on tax avoidance. Managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality simultaneously influence tax avoidance.
Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Penghindaran Pajak Fitriani, Fatma Awalia; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.247

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.
Analisis Pengaruh Penerapan Green Accounting, Kepemilikan Saham Publik, dan Ukuran Perusahaan terhadap Kinerja Keuangan Hascaryo, Gabriella Putri; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.249

Abstract

This study aims to analyze and test the influence of green accounting, public share ownership, and company size on financial performance. The independent variables used in this study are green accounting, public share ownership, and company size. The dependent variable in this study is financial performance. This research is a research with a quantitative method with a type of data, namely secondary data obtained from the IDX. The population used is food and beverage companies listed on the IDX for the 2019-2022 period. The selection of samples in this study using the purposive sampling method produced 108 samples, with the number of outliers as many as 5 samples so that the final results of 103 samples were obtained. The analysis technique used is multiple linear regression analysis. The results of this study show that the application of green accounting has no effect on financial performance, public share ownership has no effect on financial performance, and company size has a significant negative effect on financial performance, and the application of green accounting, public share ownership, and company size simultaneously have a positive and significant effect on financial performance.
Co-Authors Ananda, Rimba Regi Awalia, Fatma Eriyanti Eriyanti Fitriani, Fatma Awalia Hascaryo, Gabriella Putri jefri Heridiansyah Mohklas Mohklas, Mohklas Panca Wahyuningsih Rudika Harminingtyas