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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Journal of Accounting and Investment EBSJ JAB (Jurnal Akuntansi & Bisnis) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan SOLUSI Jurnal Ilmiah ASET Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) International Journal of Indonesian Business Review
Widaryanti Widaryanti, Widaryanti
Program Studi Akuntansi STIE Pelita Nusantara. Jl. Slamet Riyadi No. 40 Gayamsari Semarang Telp (024) 6735414
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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

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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 RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Sektor Perdagangan Eceran di Bursa Efek Indonesia Periode 2012-2015) Fahmiwati, Nurul; Luhgiatno, Luhgiatno; Widaryanti, Widaryanti
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Financial distress is a condition where the financial company in a state of crisis or unhealthy. This study aims to analyze the Ratio of Financial Leverage, Liquidity, Sales Growth and Activity to Financial Distress.  This study have done at 23 Retail Trade Sector Companies in Indonesia Stock Exchange (IDX) during period 2012-2015. The population in this study are 23 companies of the retail sector listed on the Indonesian Stock Exchange period 2012-2015. Data collection method using purposive sampling method. The method of analysis using logistic regression analysis. The result shows that financial distress influenced by Financial leverage and activity ratio. The variables of liquidity and sales growth have no significant influence on the company's financial distress.Keywords: Financial Leverage, Liquidity, Sales Growth, Activity, and Financial Distress.
KARAKTERISTIK PEMERINTAH DAERAH DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris Pada 34 Provinsi di Indonesia Tahun 2016-2019) Astuti, Wulan; Widaryanti, Widaryanti; Wahyuningsih, Panca
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.v1i1.445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, umur pemda, leverage, intergovernmental revenue terhadap tingkat pengungkapan laporan keuangan pemerintah daerah.Variabel independen yang digunakan pada penelitian ini adalah size, umur Pemda, leverage, intergovernmental revenue. Variabel dependen pada penelitian ini adalah tingkat pengungkapan laporan keuangan. Pada penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan. Populasi dalam penelitian ini adalah pemerintah daerah 34 provinsi di Indonesia periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah sampel sebanyak 34 pemerintahan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa size berpengaruh positif terhadap tingkat pengungkapan laporan keuangan. Umur Pemda tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Leverage tidak berpengaruh terhadap tingkat pengungkapan laporan leuangan. Intergovernmental revenue tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Size, umur Pemda, leverage dan intergovernmental revenue berpengaruh secara simultan terhadap tingkat pengungkapan laporan keuangan.Kata kunci : Size, Umur Pemda, Leverage, Intergovernmental Revenue, Pengungkapan Laporan Keuangan
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Rhemananda, Hosea; 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.v1i1.441

Abstract

This study aims to analyze the effect of Profitability, Managerial Ownership and Firm Size on Accounting Conservatism. With a sample of 40 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2016-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. The results of this study are profitability has a significant positive effect on accounting conservatism, managerial ownership has a positive and insignificant effect on accounting conservatism, firm size has a significant positive effect on accounting conservatism.Keywords: profitability, managerial ownership, firm size and accounting conservatism
FAKTOR – FAKTOR YANG MEMPENGARUHI INITIAL RETURN (Studi Empiris Pada Perusahaan yang IPO di BEI Periode 2011-2020) Kurnia, Anita; Widaryanti, Widaryanti; Latifah, Nurul
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.v1i1.450

Abstract

This study aims to analyze the effect of ROA, DER, EPS, company size and company age on initial return. The independent variables used in this study are the factors that affect the initial return. The dependent variable in this study is initial return. This study uses secondary data derived from annual financial statements. The population in this study are all IPO companies listed on the Indonesia Stock Exchange for the period 2011-2020. The sampling technique used is purposive sampling and the number of samples is 286 data. Data analysis method using multiple linear regression. The results of this study indicate that ROA, DER, and EPS have no significant effect on Initial Return. Firm Size and Company Age have a negative and significant effect on Initial Return.Keywords: ROA, DER, EPS, Company Size, Company Age and Initial Return
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.
Kapasitas Sumber Daya Manusia, Pengendalian Internal dan Pemahaman Sistem Akuntansi terhadap Kualitas Laporan Keuangan Desa Kautsar, Nabila Al; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.988

Abstract

The quality of village financial management is very important. This requires the village government to manage village finances professionally, effectively, efficiently and responsibly. The aim of this research is to determine the quality of village government financial reporting in order to achieve good quality financial management at the village level, therefore research was conducted regarding the impact of human resource capabilities, internal control and understanding of the accounting system on villages. The object of this research is the village government in Karangrayung District. The sampling technique in this research is a saturated sampling technique (census). The data collection tool in this research is a questionnaire. Research data uses primary data, directly through questionnaires, and is analyzed using SPSS version 26. Data is analyzed using multiple linear regression analysis to test the hypothesis. The findings show that human resource capabilities influence the quality of village level financial reporting. Internal control influences the quality of village financial reporting. Understanding the accounting system influences the quality of village level financial reporting. Keywords: Presentation of Human Resource Capacity, Internal Control, Understanding of Accounting Systems, Quality of Village Financial Reports.
ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA Aditya, Wahyu; Widaryanti, Widaryanti
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.v1i1.444

Abstract

This study aims to analyze the effect of Transparency, Accountability, and Community Participation on Village Fund Allocation. The independent variables used in this study are Transparency, Accountability, and Community Participation. The dependent variable in this study is the Village Fund Allocation Management. In this study, primary data was used from the distribution of questionnaires. The population in this study are people who are in the Kaloran sub-district. The sampling technique used is purposive sampling and the number of samples is 172 questionnaires. The data analysis method used the SPSS 26 program. The results of this study indicate that transparency has a positive effect on the management of village fund allocations. Accountability has a positive effect on the Management of Village Fund Allocation. Community participation has a positive effect on the Management of Village Fund Allocation.Keywords: Transparency, Accountability, Community Participation, Village Fund Allocation Management.
Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen) Khoirina, Ana; Widaryanti, Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 02: Agustus 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i02.824

Abstract

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎ The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎ The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎ Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability
Analysis Of The Effect Of Academic Support, Structural Support And Relational Support On The Entrepreneurship (Case Study Of Universities "X" Students In Semarang City) Widaryanti, Widaryanti; Luhgiatno, Luhgiatno
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.222 KB) | DOI: 10.26623/ebsj.v2i2.1209

Abstract

This study aims to analyze the effect of Academic Support, Structural Support and Relational Support on Entrepreneurial Intention. The population of this study was students of one of the Universities in Semarang City who had received entrepreneurship courses. The sample in this study obtained data as many as 140 respondents. This study uses a primary data collection method in the form of a questionnaire. The data analysis technique used is descriptive statistical analysis, classic assumption test, multiple linear regression analysis and hypothesis testing. Processing research data with the help of SPSS 18. The results of this study are Academic support influences the intention of entrepreneurship, structural support influences the intention of entrepreneurship and relational support influences the intention of entrepreneurship. Simultaneously the three variables of this study influence the intention of entrepreneurship.
Co-Authors Abdullah, Wan Amalina Wan Ananda, Rimba Regi Ari Wahyuni Astuti, Wulan Awalia, Fatma Diva Riza Fahlevi, Diva Riza Edi Setiyono Eriyanti Eriyanti Fahmiwati, Nurul Fitriani, Fatma Awalia Hascaryo, Gabriella Putri jefri Heridiansyah Kautsar, Nabila Al Khoirina, Ana Kurnia, Anita Kusumawati, Erlin Maksum, Muhammad Ali Mohklas Mohklas, Mohklas nurul latifah Panca Wahyuningsih Priantoko, Agung Rhemananda, Hosea Riana Sitawati, Riana Rudika Harminingtyas Sasmita, Rezza Dian Tasriastuti, Nurohmi Ambar Theresia Susetyarsi Wahyu Aditya Wan Abdullah, Wan Amalina