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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi The International Journal of Accounting and Business Society UNEJ e-Proceeding Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Abdimas Universal Jurnal Darma Agung International Journal of Environmental, Sustainability, and Social Science Perspektif Akuntansi Jurnal Bisnis, Ekonomi, dan Sains MEDIA RISET EKONOMI Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JAS (Jurnal Akuntansi Syariah)
Wiwik Saraswati, Wiwik
Fakultas Ekonomi Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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PENGARUH KOMITMEN PEGAWAI, SELF EFFICACY DAN KEPUASAN KERJA TERHADAP PRESTASI KERJA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA BALIKPAPAN Didik Hadiyatno; Wiwik Saraswati
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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Abstract

Towards the Achievement of the Tax Services office employees Work Pratama Balikpapan. The type of research used in this research is explanatory research (explanatory research) with a quantitative approach to explain the relationship between variables through the test of the hypothesis. This Research method using the questionnaire as a tool of data collection are propagated to the 53 respondents as a sample while the population of the 70 respondents from the Tax Services Office employees Pratama Balikpapan, by using multiple linear regression analysis tool. The results of the research conducted, that Commitment Employees have no effect positive and insignificant against the work achievement, Self Efficacy are positive and significant effect against the achievements of the work, and job satisfaction the positive and significant effect against the work achievement. Then the first hypothesis is rejected, the hypothesis into two, three and four are accepted. 
The Effect Of Sustainability Reporting Practices On The Quality Of CSR Disclosures In Banking In Indonesia Wiwik SARASWATI; Eko Ganis SUKOHARSONO; Erwin SARASWATI; Arum PRASTIWI
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.264

Abstract

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study used as many as 383 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2021. This study seeks to investigate the use of three CSR reporting practices: stand-alone reports, assurance, and reporting guidelines. The study results show that banking companies have carried out CSR reporting properly and following the Global Reporting Initiative (GRI) standards but have not fully used assurance services to assess the quality of report disclosures. Banking companies in preparing CSR reports do not present the quality of information properly, so the implementation of sustainability reporting practices has not met the criteria. Banking companies meet the obligation to disclose CSR reports to improve performance. GRI disclosures are more likely to be balanced and have comparative capabilities. The results of this study support the increasing use of CSR reporting practices as a useful tool to improve the quality of CSR reporting in Indonesia.
The Influence of Managerial Strategy and Political Connections and Company Size on Company Value Wiwik Saraswati; Eko Ganis Sukoharsono; Erwin Saraswati; Arum Prastiwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.695

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021.  Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value.  Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
ANALISIS PENGARUH RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM: LITERATURE REVIEW Wiwik Saraswati; Suratman Suratman; Andi Hidayatul Fadlilah; Irdawati Irdawati; Rihfenti Ernayani
JURNAL DARMA AGUNG Vol 31 No 1 (2023): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i1.3042

Abstract

Saham perusahaan publik merupakan komoditas modal yang memiliki risiko tinggi karena rentan terhadap perubahan domestik dan internasional, seperti pergeseran kondisi politik dan ekonomi. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan dari artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teori-teori sebeumnya pada literature hasil penelitian. Hasil dari literature review adalah (1) Return On Equity (ROE) berpengaruh positif terhadap Return Saham (2) Net Profit Margin (NPM) berpengaruh positf terhadap Return Saham.
PENINGKATAN SISTEM MANAJEMEN DAN ANALISIS DATA GERAKAN PRAMUKA KWARCAP BALIKPAPAN Wiwik Saraswati; Dwi Susilowati; Tamzil Yusuf
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 5 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Balikpapan

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Abstract

The community service activity entitled Improving the management system and data analysis of the Balikpapan kwarcap scout movement is intended to perfect and develop a data analysis system using SPSS and carry out detailed data collection by involving all Kwarcap administrators in the Balikpapan area to standardize the reporting of alert level scout data, fundraisers. , enforcer and guard. The objectives to be achieved from this activity are 1. Knowing the distribution of scout members in Balikpapan 2. Knowing how many scout members are at each level of alert, raiser, enforcer and guard. 3. Facilitate the realization of each activity required.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN BARANG DAN KONSUMSI DI BEI Wiwik Saraswati; Mercy Kadang Bombing; Miawaty
Jurnal Bisnis, Ekonomi, dan Sains Vol. 2 No. 1 (2022): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Univesitas Widyama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol2.iss1.2022.1563

Abstract

Penelitian menguji pengaruh pengaruh intellectual capital terhadap kinerja keuangan perusahaan barang dan konsumsi di BEI. Dengan menggunakan 40 data sample yang di uji dengan SPSS 25. Berdasarkan analisis Penelitian ini dilakukan untuk menganalisis pengaruh VACA, STVA, dan VAHU terhadap kinerja keuangan perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai 2020. Kemudian teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan melakukan pengujian secara simultan (uji F) dan pengujian secara parsial (uji t) maka dapat disimpulkan bahwa Value added capital employed (VACA) secara parsial tidak berpengaruh terhadap return on aasset (ROA). STVA tidak berpengaruh terhadap ROA sedangkan VAHU memiliki pengaruh terhadap perubahan return on aasset (ROA).
MSME Financial Administration Management Training in Argomulyo Village, Sepaku District, North Penajam Paser Regency Miswaty Miswaty; Didik Hadiyatno; Hairul Anam; Misna Ariani; Dwi Susilowati; Wiwik Saraswati; Winda Lestari; Tutik Yuliani; Henny Oktapiyani
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.350

Abstract

Financial management training in Argomulyo Village, Sepaku District, North Penajam Paser Regency. The article aims to provide understanding and improve the skills of the MSME group regarding calculating, recording, bookkeeping and managing business finances so that their businesses can develop further, thereby having an impact on increasing the skills of the Argomulyo Village MSME group regarding calculations and recording. and bookkeeping and financial management so as to improve MSME business and have an impact on increasing competitiveness and community welfare. This activity was carried out through training and mentoring, starting with a survey of training participants which showed that the majority of MSME owners had not separated business assets from personal assets. Training is carried out by providing worksheets that have been designed to be filled out by training participants so that participants can use them to record and calculate each participant's business finances. It is hoped that the results of the training can improve business financial management skills better. Based on the calculations they prepare during the training, they can be examples for participants to carry out in their business practices and they can also determine selling prices, develop investment plans and increase appropriate sources of funds so that they are expected to have an impact on increasing income and developing the business to be more advanced.
Sosialisasi Pengembangan Usaha Mikro Para Pelaku Usaha di Kabupaten Penajam Paser Utara Nurlia Nurlia; Amir Iskandar; Dwi Susilowati; Tutik Yuliani; Nadi Hernadi Moorcy; Tamzil Yusuf; Wiwik Saraswati; Umi Kasanah; Khofifah Oktavia
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.357

Abstract

Micro businesses contribute to the economy of families and the government, therefore there needs to be attention to business actors. With the development of business actors it will be able to help the government in absorbing labor and overcoming the problem of unemployment. The importance of business actors for the government is that steps can be taken by identifying the potential of business actors in their own regions. North Penajam Paser Regency is one of the districts in East Kalimantan which has business actors in various businesses. Business actors in North Penajam Paser district have problems related to knowledge in developing their businesses. This Community Service aims to increase knowledge of business actors in North Penajam Paser Regency so they can develop their businesses. The result of this service activity is that business actors understand the need to develop their business and know how to develop the business they already have.
Pendampingan Pencatatan Informasi Keuangan Menggunakan Aplikasi Akuntansi Berbasis Android (SIAPIK) untuk Meningkatkan Administrasi Keuangan UMKM Satriawaty Migang; Yanzil Azizil Yudaruddin; Dwi Susilowati; Wiwik Saraswati; Purwo Atmojo; Ziad Nazila Hakil Udhma; Munawaroh Munawaroh
Abdimas Universal Vol. 4 No. 1 (2022): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i1.363

Abstract

This community service aims to transfer knowledge to the public regarding knowledge and skills for MSME actors in Balikpapan City to compile financial reports for Small, Micro and Medium Enterprises (MSMEs) using the SIAPIK application issued by Bank Indonesia. The first steps of this service activity use tutorial and workshop methods to explain in theory and practice how to prepare financial statements using the SIAPIK application in recording financial transactions in accordance with SAK EMKM. Second, assistance was carried out regarding the recording of financial transactions through the use of the SIAPIK application to MSMEs in Balikpapan City.
PENGARUH GENDER, PERSEPSI MANAJEMEN DAN PROFITABILITAS PADA PENCAPAIAN SDGS MELALUI SUSTAINABILITY REPORTING Wiwik Saraswati; Dwi Susilowati; Juwari Juwari; Dimas Rama Pramudia; Amelia Dwi Anita
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.327

Abstract

Public awareness of the environment caused by the industrial activities of large companies, makes the public need information about the extent to which companies are responsible for the damage. SDGS voiced by the UN to be carried out in all countries, including Indonesia, must declare SDGS. This study seeks to find how women's representation in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosure, managerial roles and profitability in achieving Sustainable Development Goals (SDGs) in companies that are reflected in Sustainability Reporting (SR). The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. While managerial roles and profitability had a significant effect on the disclosure of SDGs.
Co-Authors *, Nurlia Amelia Dwi Anita Amir Iskandar Andi Hidayatul Fadlilah Arum Prastiwi Azizil Yudaruddin, Yanzil Chuarajab, Tawakkal Didik Hadiyatno Didik Hadiyatno Dimas Rama Pramudia Dwi Anita, Amelia Dwi Susilowati Dwi Susilowati Dwi Taufik Rohman Eko Ganis Sukoharsono Erwin Saraswati Fajar, Ichsan Firdaus, Dzaky Firdaus, Muhammad Dzaky Hairul Anam Hairul Anam Hendrawan, Yudhi Henny Oktapiyani Hermawansyah , Adi Hernadi Moorcy, Nadi Ika Makherta Sutadji Irdawati Juwari Karlinda Sari, Dika Khofifah Oktavia Makherta, Ika Mercy Kadang Bombing Miawaty Misna Ariani Miswaty Miswaty Munawaroh - Nadi Hernadi Moorcy Natha Symha Murti, Sonya Nazila Hakil Udhma, Ziad Nely Tangke Rante Nina Indriastuty Novianti, Putri Ramadya Nurlia Nurlia Olbaroh Nikida Romadhoni Pramudia, Dimas Rama PURWO ATMOJO Rahajeng Cahyaning Putri Cipto Rama Pramudia, Dimas Rebeka Imaculata Sianturi Rihfenti Ernayani Sari, Dika Karlinda Satriawaty Migang Suratman Suratman Sutadji, Ika Makherta Tamzil Yusuf Tamzil Yusuf Tamzil Yusuf Tutik Yuliani tutik yuliani Tutik Yuliani Tutik Yuliani, Tutik Umi Kasanah Winda Lestari Yanzil Azizil Yudaruddin Yuni Kartika, Ita Ziad Nazila Hakil Udhma