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All Journal Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan 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 Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Optimizing the Potential of Nila Fish as a Mulur Village’s Flagship Product through Assistance in Developing Presto Nila for the Women’s Group (PKK) of Mulur Village Made Wedaswari; Ahmad Dzakiyuddin; Windy Rizkaprilisa
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol. 25 No. 2 (2025)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/dms.v25i2.29020

Abstract

This community service program was conducted in Mulur Village to utilize its freshwater potential by developing Presto Nila Mulur, a high-value processed fish product. The program targeted the women’s group (PKK) affected by mass layoffs at PT Sritex, aiming to enhance their entrepreneurial capacity. The Participatory Learning and Action (PLA) method was employed to enhance participants' knowledge, technical skills, and business management capabilities through socialization, hands-on training, mentoring, and evaluation. Activities covered fish processing, vacuum packaging, and food safety practices. Quantitative evaluations showed significant progress, with knowledge increasing from 39% to 96%, skills rising from 60% to 94%, and motivation increasing from 40% to 95%. These results confirm the program’s effectiveness in developing both technical competence and entrepreneurial motivation, leading to the successful commercialization of Presto Nila Mulur as a ready to eat local specialty. Future initiatives should focus on expanding market access through digital platforms, retail collaborations, and culinary tourism development.
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.
Co-Authors Ahmad Dzakiyuddin Alifa Putri Khauriyah Anggun Meira Bella Annisa Nur Safitri Maulina Rizky Putri, Gustita Arnawati Ramdhani Kurniawati Rihan Mustafa ZAHRI Rizkaprilisa, Windy Salman Faris Insani Sari Widati Shinta Nastitie Komalasari Siti Nur Annisaa’ Yoga Pratama Nugroho