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All Journal IJECS: Indonesian Journal of Empowerment and Community Services Jurnal Riset Akuntansi Jurnal Informasi Pengabdian Masyarakat International Journal of Management Research and Economics International Journal Business, Management and Innovation Review Jurnal Studi Islam dan Sosial
Made Wedaswari
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Yang Mempengaruhi Auditor Switching (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018) Made Wedaswari; Gustita Arnawati Putri; Sari Widati; Anggun Meira Bella
Lisyabab : Jurnal Studi Islam dan Sosial Vol 3 No 1 (2022): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v3i1.122

Abstract

The purpose of this research is to find analysis that affect auditor switching (acase studi on a manufacturing company listed on Indonesian stock exchange 2016-2918. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.
Capital Management on Profitability: Study of Family Companies in the Food and Beverages Sector Listed on the Stock Exchange Indonesian Effects 2018-2022 Made Wedaswari; Sari Widati; Maulina Rizky
International Journal Business, Management and Innovation Review Vol. 1 No. 2 (2024): May : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i2.24

Abstract

Working  capital  management  is  very  important  for  businesses  because  working  capital  management  includes  managing  business  operational  activities.  Effective  working  capital  management  can  increase  business  profitability.  Meanwhile,  poor  working  capital  management  can  lead  to  lower  profitability,  even  losses.  Companies  suffering  from  these  losses  grow  every  year.  Although  it  is  known  that  the  number  of  companies  listed  on  the  Indonesian  Stock  Exchange  in  this  sector  is  increasing  every  year.  Therefore,  this  research  was  conducted  to  detect  and  find  evidence  of  the  impact  of  working  capital  management  which  includes  average  maturity,  inventory  conversion  period,  debt  moratorium  and  cash  flow  activities  on  the  profitability  of  family  businesses  in  the  food  and  beverage  sector.  listed  on  the  stock  exchange.  Indonesia  Stock  Exchange  for  the  period  2018  -  2022.  The  sampling  method  used  was  an  intentional  sampling  method  obtained  from  25  companies  with  a  sample  size  of  125.  The  data  analysis  technique  used  multiple  regression  analysis.  The  research  results  show  that  the  average  delivery  time  and  inventory  conversion  time  have  a  significant  and  negative  effect  on  profitability.  At  that  time,  the  debt  moratorium  had  a  positive  but  insignificant  impact  on  profitability. Meanwhile,  operating  cash  flow  has  a  positive  and  significant  effect  on  profitability.
The Influence Of Narcissism and Tenure Of CEO On Indonesian Sharia Banking Performance Ramdhani Kurniawati; Gustita Arnawati Putri; Made Wedaswari
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1760

Abstract

This researcher aims to explore how CEO narcissism affects banking performance in depth. This research aims to examine the relationship between CEO narcissism and CEO tenure on banking performance. Quantitative research methods were used in this research with purposive sampling which resulted in 64 samples from companies indexed on the Indonesia Stock Exchange from 2018 to 2021. This research was tested using the SPSS 21 application program. The results of this research provide evidence that CEO narcissism has a significant effect on performance. banking. CEO tenure does not have a significant effect on banking performance.
Meningkatkan Value Product, Pelaporan Keuangan Digital Dan Pemasaran Digital Pasca Covid 19 Pada UMKM Katering Darso Made Wedaswari; Salman Faris Insani; Sari Widati; Siti Nur Annisaa’; Rihan Mustafa Zahri
Jurnal Informasi Pengabdian Masyarakat Vol. 1 No. 3 (2023): Agustus: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v1i3.430

Abstract

Sukoharjo is a district that has quite well-known names or nicknames, including: prosperous city, textile city, city of girls (trade, education, industry, and business), herbal medicine district, and so on. One of the industries run in Sukoharjo district is a home industry. The home industry is one manifestation of the existence of Small and Medium Enterprises (MSMEs) as a support for the Indonesian economy which contributes 23.89% to GDP and 93.78% to total employees. The development of the culinary world in Sukoharjo district is quite rapid. This is in line with the development of catering in the Sukoharjo district. For example, the MSME business in Darso catering is in Kwarasan, Grogol, Sukoharjo. Business competitors in the culinary catering business industry will be able to survive if they increase the value of their products. The management of Darso's catering business is still simple. Have not kept records of financial reports or bookkeeping in an orderly manner. These proposals together with the Community Service Team and partners will carry out training in management management starting with planning, implementing and supervising / controlling production activities in accordance with the expectations of business owners, namely being able to produce goods / products effectively and efficiently, so that business owners can guarantee survival and development, then it is appropriate if the company does the best management in the field of production. Since the Covid-19 pandemic took place, Darso's catering business has begun to redesign its business. During the pandemic, Darso catering owners started doing research. Solutions related to increasing product value by increasing new innovations such as improving service quality. Service quality can be improved by means of good and friendly service to consumers or customers of the catering business. Improving the quality of packaging or product containers produced. Maximizing the use of marketing tools, namely to identify consumer responses to products. Provide basic accounting training and assistance in making simple general journals to profit and loss reports. Financial management and management based on financial applications. Designing an online marketing system by conducting training and mentoring on the use of social media and optimizing strategies for using e-commerce applications.
Governance Dynamics in Times of Crisis: The Impact of Institutional and Foreign Ownership on Indonesian Firm Performance during the COVID-19 Period Yoga Pratama Nugroho; Gustita Arnawati Putri; Shinta Nastitie Komalasari; Ahmad Dzakiyuddin; Made Wedaswari; Annisa Nur Safitri; Alifa Putri Khauriyah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3898

Abstract

This study investigates the effects of institutional ownership (IO) and foreign ownership (FO) on the performance of non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Grounded in agency theory and the resource-based view, the study employs fixed-effects multiple regression with year and industry controls across the full sample (n = 3,621) and phase-partitioned subsamples representing the COVID-19 and post-pandemic periods. Additional threshold analyses are conducted to detect nonlinear ownership effects. The results reveal that institutional ownership exerts a negative effect on ROA, consistent with the entrenchment effect and the principal-principal conflict prevalent in Indonesia’s concentrated ownership environment. Conversely, foreign ownership demonstrates a positive and significant performance effect, supporting the hypotheses of governance and resource transfer. Both effects are concentrated in the post-pandemic period and are insignificant during the pandemic phase. Threshold analyses further establish that these relationships are nonlinear: the negative institutional ownership effect manifests at low-to-moderate concentration levels (10%–40%) and reverses to positive only beyond the 90% threshold, whereas the positive foreign ownership effect emerges only after crossing a critical mass of approximately 60%–70%. These findings contribute to the literature by demonstrating that the performance implications of block ownership are contingent on investor origin and ownership scale, with important implications for minority investor protection policy in emerging markets.
Increasing the Empowerment of Ngesti Utomo Farmer Groups through Business Management Training Ariyani Wahyu Wijayanti; Ali Mursyid Wahyu Mulyono; Ludfia Windyasmara; Muhammad Husein; Made Wedaswari; Anis Sri Hastuti; Angella Giri Anjani
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 7 No. 1 (2026)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ijecs.v7i1.7873

Abstract

Improving farm business management capacity is an important effort to support the sustainability of farming activities and farmer welfare. This community service program aimed to improve the business management capacity of the Ngesti Utomo Farmer Group in Wonogiri Regency through farm business management training. The partner farmer group faced major problems related to weak managerial practices in farm business management, particularly in business planning, business legality, cost of production determination, and marketing. The activity involved 25 members of the farmer group. The implementation method used a group capacity building training approach through interactive lectures and participatory discussions. The training materials covered business motivation, business legality, cost of production determination, business initiation and planning, as well as marketing. Program evaluation was conducted using pre-test and post-test methods to measure changes in participants’ understanding before and after the training. The results showed an increase in scores across all training aspects, indicating improved managerial capacity among participants. The training also encouraged changes in participants’ perspectives toward viewing farming as an economic activity that should be managed in a more planned and sustainable manner. Follow-up activities are directed toward assisting the implementation of farm business management practices to support the sustainability of the farmer group’s business.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Sari Widati; Made Wedaswari; Frimicia Intan Sholati
Lisyabab : Jurnal Studi Islam dan Sosial Vol 6 No 1 (2025): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v6i1.340

Abstract

This research aims to determine the effect of operating cash flow, debt levels, company size, and book tax differences on profit persistence. The data in this research were obtained from the annual financial reports of financial sector companies in the banking subsector listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample selection method used in this research is the purposive sampling method. The analysis techniques used in this research include descriptive statistical tests, classical assumption tests, and hypothesis tests. The total sample used in this research was 31 companies. The research results show that debt levels have a negative and significant effect on earnings persistence. Book tax differences have a positive effect on earnings persistence. Meanwhile, operating cash flow and company size have no effect on profit persistence.
Co-Authors Ahmad Dzakiyuddin Ali Mursyid Wahyu Mulyono Alifa Putri Khauriyah Angella Giri Anjani Anggun Meira Bella Anis Sri Hastuti Annisa Nur Safitri Ariyani Wahyu Wijayanti Frimicia Intan Sholati Ludfia Windyasmara, Ludfia Maulina Rizky Muhammad Husein Putri, Gustita Arnawati Ramdhani Kurniawati Salman Faris Insani Sari Widati Shinta Nastitie Komalasari Siti Nur Annisaa’ Yoga Pratama Nugroho Zahri, Rihan Mustafa