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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Syntax Literate: Jurnal Ilmiah Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Journal of Artificial Intelligence and Digital Business Transformasi: Journal of Economics and Business Management Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Nirta: Studi Inovasi Jurnal Rekayasa Sistem Informasi dan Teknologi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Karakter: Jurnal Riset Ilmu Pendidikan Islam Jurnal Akuntan Publik
Wahyumi Ekawanti
Universitas Budi Luhur
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Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Annisa Ridwan; Wahyumi Ekawanti
Jurnal Akuntan Publik Vol. 3 No. 3 (2025): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i3.5501

Abstract

This study aims to analyze the effect of profitability, firm growth, capital structure, and firm size on firm value in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study are secondary data obtained from company financial statements. The sampling technique employed was purposive sampling. The results show that profitability and firm size have a negative and significant effect on firm value. These findings indicate that increases in profitability and company scale do not automatically enhance market perceptions of firm value, possibly due to a misalignment between internal performance and investor expectations. Meanwhile, firm growth and capital structure do not have a significant effect on firm value. This suggests that the market does not yet regard growth or debt ratios as determining factors in evaluating companies in this sector. Furthermore, the results of this study highlight the importance of corporate management in managing internal factors that can influence market perceptions. Although profitability and company size negatively impact company value, this opens up opportunities for companies to focus more on communication strategies and information transparency with investors to mitigate investor expectations. Companies also need to revise their growth and capital structure policies to better align with market needs and the dynamics of the developing infrastructure sector. Furthermore, this study provides an important contribution to policymakers and financial practitioners in understanding the unique characteristics of the infrastructure sector in Indonesia. The insignificant influence of growth and capital structure suggests that external factors such as market conditions and regulations may be more dominant in determining company value in this sector. Therefore, further research could broaden its scope by incorporating macroeconomic variables or environmental and social aspects, which are currently of concern to investors in making investment decisions.
PENGARUH AUDIT TENURE, UKURAN KAP, DAN AUDIT FEE TERHADAP OPINI AUDIT Irene Rambing; Wahyumi Ekawanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 4 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i4.3649

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, dan Audit Fee terhadap Opini Audit pada perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia periode 2020 – 2024. Dengan menggunakan metode kuantitatif dan analisis regresi logistik pada 205 observasi, penelitian ini menemukan bahwa audit tenure dan ukuran KAP tidak memiliki pengaruh signifikan terhadap opini audit. Hal ini menunjukkan bahwa independensi dan standar prosedur pada perusahaan elit cenderung terjaga tanpa dipengaruhi masa perikatan atau skala organisasi KAP. Sebaliknya, audit fee terbukti berpengaruh signifikan terhadap opini audit, yang mengindikasikan bahwa besaran imbalan jasa mencerminkan kompleksitas dan kedalaman prosedur pemeriksaan.
The Influence of Finfluencer Credibility on the Quality of Individual Investors' Investment Decisions: The Role of Information Overload Mediation and Financial Literacy Moderation Sri Rahayu; Wahyumi Ekawanti
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1320

Abstract

Background - The transformation of digital investment behavior has made social media the main source of information, but the high credibility of finfluencers has the potential to trigger a flood of information overload that affects investors' rationality. Purpose – This study aims to analyze the influence of finfluencers' credibility on the quality of individual investors' investment decisions through the role of information overload mediation and the role of financial literacy moderation. Method – The research method uses a quantitative approach with a survey design of 270 individual capital market investors in Indonesia who were selected using the purposive sampling technique, where structural model testing is carried out simultaneously using Structural Equation Modeling based on Partial Least Square (SEM-PLS).  Finding/Results – The results show that the credibility of finfluencers has a positive and significant effect on information overload, while information overload is proven to have a significant negative effect on reducing the quality of investors' investment decisions. The mediation analysis confirmed that information overload significantly mediated the influence of finfluencers' credibility on the quality of investment decisions, while the moderation analysis proved that good financial literacy was able to weaken the negative impact of information overload. Conclusion – The conclusion of this research emphasizes that the abundance of digital information from credible sources does not necessarily increase the accuracy of economic actions, but rather requires a cognitive fortress in the form of financial skills so that the quality of investment decisions is maintained rationally.
PEMANFAATAN MS. EXCEL DALAM LAPORAN KEUANGAN : UPAYA PENINGKATAN PENGELOLAAN USAHA TOKO SEMBAKO LIMUS TANGERANG Pepi Permatasari; Sri Wahyuningsih; Wahyumi Ekawanti
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1676

Abstract

Pembuatan laporan keuangan merupakan salah satu aspek penting dalam pengelolaan keuangan di suatu organisasi atau usaha. Namun, proses penyusunan laporan keuangan sering kali menjadi tugas yang kompleks dan memakan waktu jika dilakukan secara manual. Seiring dengan perkembangan teknologi, aplikasi perangkat lunak seperti Microsoft Excel dapat digunakan untuk mempermudah dan mempercepat proses pembuatan laporan keuangan, sekaligus mengurangi potensi kesalahan dalam perhitungan. Toko Limus ini diketahui bahwa memiliki permasalahan yang dihadapi yaitu masih mencatat laporan keuangannya dan data stok barang pada buku, sehingga pemilik mengalami kesulitan dalam memantau stok barang serta melihat laporan keuangan secara keseluruhan. Dalam permasalahan tersebut sangat menghambat proses pengambilan keputusan yang cepat, tepat dan efisien. Metode yang digunakan dalam kegiatan pegabdian ini meliputi pengumpulan data keuangan, desain template laporan yang terdiri dari laporan laba rugi, neraca, dan arus kas, serta pemrograman formula Excel untuk otomatisasi perhitungan. Selain itu, penggunaan grafik dan tabel dinamis untuk memvisualisasikan hasil laporan juga diterapkan agar pengguna dapat dengan mudah menganalisis kinerja keuangan. Hasil dari kegiatan ini diharapkan dapat memberikan kemudahan bagi pengelola keuangan dalam menyusun laporan keuangan secara tepat waktu, akurat, dan terstruktur. Selain itu, penggunaan Excel sebagai alat bantu diharapkan dapat mengurangi potensi kesalahan manusia dalam pengolahan data dan meningkatkan efisiensi serta efektivitas dalam proses pengambilan keputusan keuangan.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan Salsabilah Syahfana Amin; Wahyumi Ekawanti
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2051

Abstract

This study aims to determine the influence of Profitability, Liquidity, company size, and audit opinion on the timeliness of financial reporting. The sample selection technique in this study uses purposive sampling and was obtained from 38 Makanan dan Minuman companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that profitability has an effect on the timeliness of financial reporting, while company size, and audit opinions have no effect on the timeliness of financial reporting.
Co-Authors Abda Abda Adinda Putri Sefida Annisa Ridwan Aprilia, Alista Nur Ardati, Yulia Bintari, Amalia Eka Fuji Lestari Endah Sri Wahyuni Indah Rahayu Lestari Indra Irene Rambing Jalolov, Otabek Laksmiwati , Mia Lies Andayani M. Yogi Riyantama Isjoni Nainggolan, Yohanna Thresia Pepi Permatasari Pepi Permatasari Permatasari, Pepi Priyanto , Sugeng P Qodariah Rahayu, Sri Retno Fuji Oktaviani Rinny Meidiyustiani Sabastian Saka Putra Salsabilah Syahfana Amin Salsabilah Syahfana Amin Sembiring, Rinawati Septi Handayani, Wuri Sigit Nurcahyono SRI RAHAYU Sri Wahyuningsih Syaiful Anwar Utomo, Mohamad Nur Wati, Shinta Utama Yulianawati Yulianawati Yuwono Yuwono