Article Per Year (5 Year)
p-Index From 2021 - 2026
6.168
P-Index
This Author published in this journals
All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding WIDYA LAKSANA Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Majalah Ilmiah Dian Ilmu JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Jurnal Abdi Panca Marga Riset Akuntansi (RISTANSI) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Literasi Digital Indonesia Basic and Applied Accounting Research Journal JAKBS Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) SRODJA Journal of Business Economics and Management ABM: International Journal of Administration, Business and Management
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 54 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 54 Documents
Search

 1   2   3   4   5 
Faktor-Faktor yang Memengaruhi Keputusan Investasi melalui Kebijakan Dividen Sebagai Variabel Mediasi pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Jonathan Alexander; Wiwik Fitria Ningsih; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.617

Abstract

This study aims to analyze the factors that influence investment decisions by using dividend policy as an intervening variable. The factors referred to in this research are fundamental factors which include profitability, liquidity, leverage, and cash flow. The research uses the path analysis method. The object in this study uses property and real estate companies listed on the Indonesian Stock Exchange during 2017 to 2021. By using the purposive sampling method, there are 16 companies that eventually become samples in this study. The results showed that profitability and cash flow had an effect on dividend policy, while liquidity and leverage had no effect on dividend policy. The results of the analysis of investment decisions show that directly, profitability, cash flow, and dividend policy affect investment decisions, while liquidity and leverage have no effect on investment decisions. Finally, dividend policy is only able to mediate the effect of liquidity and leverage on investment decisions, while dividend policy is not able to mediate the effect of profitability and cash flow on investment decisions.
The Influence of Human Resources Level, Internal Control, Information Technology on The Quality of Financial Reports (Study Case UD Central Buana Motor) Angelica Stefanny Ahliawan; Suwignyo Widagdo; Wiwik Fitria Ningsih
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.849 KB) | DOI: 10.11594/baarj.02.01.04

Abstract

The phenomenon of very tight competition in business requires companies to be able to apply the right strategy in accordance with the market conditions they face and have quality reports so that research is conducted which aims to analyze the Effect of Competency Levels of Human Resources, Internal Control Systems, Utilization of Information Technology on the Quality of Financial Reports At UD Central Buana Motor Bondowoso. This type of research used is quantitative research. The data used are primary data and secondary data with data collection techniques namely observation, interviews, document recording, questionnaires/questions. Data collection techniques using a questionnaire a number of 30 respondents or people. The sampling technique used a saturated sample, namely all populations were sampled in this study, namely all employees of UD Central Buana Motor Bondowoso. The population in this study is UD Central Buana Motor. The data analysis method used is the data instrument test, classical assumption test, multiple regression analysis, hypothesis testing and the coefficient of determination. Testing data using the SPSS application version 22. After conducting research at UD Central Buana Motor Bondowoso, the results obtained showed that the level of competence of human resources, internal control systems, and utilization of information technology had a partial effect on the quality of financial reports. Simultaneously the level of competence of human resources, internal control systems, use of information technology affect the quality of financial reports.
ANALISIS RISIKO PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DAN PENGEMBALIAN PEMBIAYAAN NASABAH PADA BPRS BUMI RINJANI PROBOLINGGO periode tahun 2011-2016 Wiwik Fitria Ningsih
RELASI : JURNAL EKONOMI Vol 13 No 2 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i2.114

Abstract

This study aims to determine the relationship of Musyarakah financing risk to profitability and the risk relationship of Musyarakah financing to the rate of return of financing at BPRS Bumi Rinjani Probolinggo in 2011-2016. Data collection use documentation method. The data are annual financial report 2011-2016. Based on the data analysis, it is known that in 2013, 2015 and 2016 NPF Musyarakah increased and ROA decreased, so it can be interpreted that if problematic financing at BPRS Bumi Rinjani Probolinggo high it will reduce the profit. But by 2014 when NPF declines, ROA declines. This means that the NPF condition in a period does not directly give a decrease in profit in the same period. In 2015 and 2016 there is an increase in Musyarakah NPF, so it is concluded that the quality of BPRS Financing is getting worse. Similarly, the rate of return of musyarakah financing that occurred at the BPRS Bumi Rinjani Probolinggo decreased, which means the returns obtained from a fund or capital invested in an investment decreased.
Analisis Faktor Yang Dipertimbangkan Dalam Penentuan Nisbah Bagi Hasil Pembiayaan Mudharabah Dan Musyarakah Pada PT BANK BNI SYARIAH Cabang Jember Lia Rachmawati; Wiwik Fitria Ningsih
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.268

Abstract

The purpose of this study is to analyze the factors considered in determining the profit sharing ratio of mudharabah and musharaka financing in BNI syariah Ltd. Jember branch. This research uses positivistic paradigm with qualitative approach. Based on the results of the following research several factors into consideration in the determination of the ratio of profit sharing there are The system of sharing based on revenue sharing; Good relationship with customers; Amount of financing value; The business feasibility of the customers; Estimated customer turnover. Keywords: musharaka, nisbah, revenue sharing
Pengaruh Ukuran PerusahaanTerhadap Kinerja Intelectual Capital dengan Stuktur Kepemilikan sebagai Variabel Moderating Di Bursa Efek Indonesia Haifah Haifah; Wiwik Fitria Ningsih; Angga Ade Permana
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.415

Abstract

This study aims to test empirically regarding the effect of company size on the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. This study uses Classical Assumption Analysis, VA, VACA, VAHU and STVA to measure the Performance of Intellectual Capital also using Multiple Regression analysis, Determination Test , F test, t test also Moderated Regression Analysis (MRA) To test empirically the effect of institutional ownership structure on the relationship between company size and intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. The population of this study is 43 listed banking companies. in the Indonesia Stock Exchange in 2014-2018 where the research sample was taken using the simple random sampling method of 11 samples. The results show that the size of the company does not have an influence on the intellectual capital performance of commercial bank companies listed on the Indonesian Stock Exchange for the period 2014-2018. And that the institutional ownership structure has no effect on the relationship between company size and the intellectual capital performance of commercial bank companies listed on the Indonesia Stock Exchange for the period 2014-2018. Keywords: Company Size; Intellectual Capital Performance; Institutional Ownership Structure
Penguatan Branding dan Digitalisasi Marketing UMKM Marning Desa Pontang, Kecamatan Ambulu, Kabupaten Jember Mainatul Ilmi; Yani Dahliani; Wiwik Fitria Ningsih; Aditya Fajri Ilhamsyah; Evi Ludya Agustin; Agus Prasetyo; Nur Habibina; Putri Nur Indah Sari; Alni Nurafia
Jurnal Pengabdian Literasi Digital Indonesia Vol. 2 No. 2 (2023): December
Publisher : Puslitbang Akademi Relawan TIK Indonesia (ARTIKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57119/abdimas.v2i2.38

Abstract

Village SDGs can be achieved with the synergy of various parties starting from government, academics and society. Through the Community Service Program implemented by academics including lecturers and students who are actively involved in community business development programs, it can help improve community welfare. This program is partnering with MSMEs Marning which is owned by Mr. Misladi in Pontang Village, Ambulu District, Jember. The partner problems are related to the lack of identity on the product, still using standard plastic packaging, and not being familiar with digital marketing. The solution provided to overcome this problem is to provide assistance in strengthening branding by creating product logos, updating packaging shapes, installing banners and registering businesses on Google Map. Assistance is also provided by providing insight into digital marketing to expand marketing.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN JASA LISTED BEI Diana Dwi Astuti; Ningsih, Wiwik Fitria
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 1 (2023)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i1.18767

Abstract

            Waktu penyelesaian audit oleh auditor yang memiliki reputasi baik cenderung lebih pendek sehingga reputasi KAP  berpengaruh terhadap audit delay. Tujuan dalam penelitian ini yaitu untuk menganalisis pengaruh Ukuran Perusahaan, Kompleksitas operasi perusahaan, reputasi kantor akuntan publik dan opini Auditor secara parsial terhadap audit delay.; Untuk menganalisis pengaruh ukuran perusahaan, kompleksitas operasi perusahaan, reputasi kantor akuntan publik dan  opini auditor secara simultan terhadap audit delay. Penelitian ini menunjukan bahwa sebaiknya perusahaan dalam menghindari resiko audit delay memperhatikan ukuran perusahaan karena dapat mempengaruhi manajemen untuk lama atau tidaknya proses pengerjaan laporan keuangan. Dengan ukuran perusahaan semakin besar yang dilihat dari indikator total aktiva, jumlah penjualan dan nilai saham, maka perusahaan tersebut akan lebih baik dalam pengerjaan laporan keuangan sehingga saat pengauditan lebih cepat dan resiko audit delay akan tehindar sebaliknya jika ukuran perusahaan tidak besar akan memperlambat proses pengerjaan laporan keuangan yang akan mengakibatkan resiko audit delay. Kata Kunci:  Pemeriksaan, Akuntan Publik, Opini, Audit delay             The audit completion time by an auditor who has a good reputation tends to be shorter so that the KAP reputation affects audit delay. The purpose of this study is to analyze the effect of company size, complexity of company operations, reputation of public accounting firm and auditor's opinion partially on audit delay; To analyze the effect of firm size, complexity of company operations, reputation of public accounting firm and auditor's opinion simultaneously on audit delay. This research shows that the company should avoid the risk of audit delay by paying attention to the size of the company because it can affect the management for the length of the process of working on the financial statements. With the size of the company getting bigger as seen from the indicators of total assets, total sales and value of shares, then the company will be better at working on financial statements so that when auditing is faster and the risk of audit delay will be avoided, otherwise if the size of the company is not large it will slow down the report processing process. which will result in the risk of audit delay. Keywords: Public Accountant, Opinion, Audit Delay
PERANAN RESIKO KREDIT SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI BEI Astuti, Diana Dwi; Ningsih, Wiwik Fitria
Jurnal Ilmu Manajemen (JIMMU) Vol. 9 No. 1 (2024)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v9i1.21478

Abstract

This research aims to determine the influence of managerial ownership, board of commissioners, audit committee and CAR on financial performance through credit risk. The population in this study used banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a sampling technique, namely purposive sampling, to obtain a sample of 15 companies. The data analysis method uses path analysis. The results of this research show that managerial ownership, board of commissioners and CAR have a direct effect on credit risk. The audit committee has no direct influence on credit risk. Managerial ownership, CAR and credit risk have a direct effect on financial performance. The board of commissioners and audit committee have no direct influence on financial performance. Managerial ownership, board of commissioners, audit committee and CAR have no effect on financial performance through credit risk
The Influence Of Green Accounting Implementation And Good Corporate Governance Mechanisms On The Profitability Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019-2023 Musemmil, Muhammad; Ningsih, Wiwik Fitria; Rakhmawati, Ratih
Majalah Ilmiah DIAN ILMU Vol 23 No 2 (2024): MAJALAH ILMIAH "DIAN ILMU" APRIL 2024
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v23i2.390

Abstract

This research aims to analyze and prove the effect of implementing Green Accounting and Good Corporate Governance mechanisms which include managerial ownership, board of directors, independent board of commissioners and audit committee on profitability. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This research used a sampling technique, namely purposive sampling, so that a sample of 12 companies was obtained. The data analysis method uses multiple linear regression analysis with the help of IBM SPSS Statistics 25. The research results show that partially the managerial ownership and audit committee variables have no effect on profitability. Meanwhile, the variables Green Accounting, board of directors and independent board of commissioners influence profitability. Simultaneously, the variables Green Accounting, managerial ownership, board of directors, independent board of commissioners and audit committee influence profitability.
PELATIHAN AKUNTANSI EMKM MELALUI APLIKASI SI APIK PADA PEMUDA KARANG TARUNA TUNAS BANGSA DESA WONOASRI KEC. TEMPUREJO KAB. JEMBER Ningsih, Wiwik Fitria; Handayani, Yuniorita Indah; Astuti, Diana Dwi
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v1i1.428

Abstract

Sebagian besar pengusaha umkm tidak mengetahui laba yang didapatkan, mereka menjawab bukan dengan nominal angka rupiah melainkan dengan benda-benda berwujud seperti motor, rumah, atau mobil. Jawaban tersebut tidak menggambarkan laba yang sebenarnya didapatkan oleh perusahaan karena itu merupakan salah satu penggunaan dana yang mungkin didanai dari laba atau justru dari utang ataupun pengambilan modal pemilik. Karena hal itulah maka kegiatan pelatihan akuntansi melalui aplikasi si Apik ini disambut hangat oleh para pemuda karang taruna untuk meningkatkan literasi tentang akuntansi dan mengukur laba secara baik dan benar. Kegiatan ini diadakan dengan metode ceramah dan learning by doing. Kegiatan semacam ini sangat bermanfaat bagi pemua karang taruna. Materi yang diberikan dapat menambah pemahaman mereka dibidang akuntansi. Keywords : Akuntansi, UMKM, Aplikasi
Co-Authors ., Agustin Abdul Rohim, Abdul Ade Permana, Angga Aditya Fajri Ilhamsyah Aditya Hermawan Aditya Hermawan, Aditya Agus Prasetyo Agustin Hari Prastyowati Alni Nurafia Angelica Stefanny Ahliawan Annisa Silfiana Dedy Trisetiawan Dewi, Vivy Kurniawati Diana Dwi Astuti Diana Dwi Astuti Eka Nur Laily Evi Ludya Agustin Evi Vidiana Fendi Chandra Setiawan Haifa Haifa Hamzah Fansuri Hamzah Fansuri Handayani, Nury Handayani, Yuniorita Indah Hayatul Maspufah Ilma Faizah Wijiyono Ilmi, Mainatul Jonathan Alexander Karim Budiono Kusuma, Dedi Wijaya Lia Rachmawati Maria Stefania WaroBheri Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Musemmil, Muhammad Nata, Istiknaful Aulia Nely Supeni Nilam Sabrina Ningrum, Arni Tia Ningtias, Putri Marta Novita Sari Nur Habibina Nurhafifah, Nurhafifah Nurhalili, Reza Nurshadrina Kartika Sari NURUL HIKMAH Oktaviana, Putri Putra, Ihrom Caesar Ananta Putri Nur Indah Sari Putri Oktaviana Rachmawati, Ratih Rakhmawati, Ratih Reza Nurhalili Riza Andriyan Shidiq Saputri, Adellia Erika Sari, Ari Fitria Menlania Setyawardahna Nugraha Shidiq, Riza Andriyan Siskasetya Wulandari Siti Maimunah Suwignyo Widagdo Vivy Kurniawati Dewi Wahyudi, Farid WaroBheri, Maria Stefania Wiwin Indah Sari Wulandari, Siskasetya Yani Dahliani Yani Dahliani Yani Dahliani Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yusuf, Muhammad Angga