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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 AKUNTANSI KEBERLANJUTAN, TATA KELOLA DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Saraswati, Wiwik; Rama Pramudia, Dimas; Anam, Hairul
MEDIA RISET EKONOMI [MR.EKO] Vol 3 No 4 (2024): MEDIA EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v3i4.542

Abstract

This research aims to determine the influence of sustainability accounting, governance and capital intensity on tax avoidance. The research population is mining companies registered on the BEI for the period 2021 – 2023 with a total of 111 observations. Tax avoidance as the dependent variable is calculated using cash etr. The independent variable sustainability accounting is calculated by the number of standard GRI items reported by the company divided by the Standard Gri indicator, while corporate governance uses the ratio of managerial ownership which is measured by the number of shares owned by managers and Capital Intensity is measured using the company's total assets. The results of testing the sustainability accounting hypothesis have no effect on tax avoidance because the size of the funds spent and the large or small number of sustainability reports do not affect the size of the taxes paid, managerial ownership has an effect on tax avoidance, this is because the managerial side has an effect on the amount of taxes paid by the company, whereas Capital intensity influences tax avoidance because the size of a company's assets can influence the amount of tax paid.
Peran Dosen Dalam Pelatihan Pembukuan UMKM di Kecamatan Balikpapan Tengah Yuliani, Tutik; Susilowati, Dwi; Sari, Dika Karlinda; Anam, Hairul; Saraswati, Wiwik; Yusuf, Tamzil; Fajar, Ichsan; Firdaus, Dzaky
Abdimas Universal Vol. 7 No. 1 (2025): 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.v7i1.2627

Abstract

The bookkeeping training for MSMEs in Balikpapan Tengah District aims to improve the understanding and skills of MSMEs groups in calculating, recording, bookkeeping, and managing business finances. This training is expected to help the development of MSMEs, ultimately enhancing competitiveness and community welfare. The activities were carried out through training and mentoring using the siApik application, starting with a survey of participants who own or mentor MSMEs in the district. The results of the training are expected to improve participants' skills in structured financial bookkeeping and to enhance their understanding of using the siApik application to boost MSMEs performance.
Pelatihan SIAPIK di Kelurahan Sumberrejo Kecamatan Balikpapan Tengah Cipto, Rahajeng Cahyaning Putri; Hadiyatno, Didik; Susilowati, Dwi; Saraswati, Wiwik; Juwari, Juwari; Hendrawan, Yudhi; Moorcy, Nadi Hernadi; Novianti, Putri Ramadya; Firdaus, Muhammad Dzaky
Abdimas Universal Vol. 7 No. 1 (2025): 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.v7i1.2629

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very important role in increasing economic growth in Indonesia. The problem of MSMEs that often occurs is the recording of financial statements that have not been done properly. MSMEs consider recording financial statements difficult, complicated, and do not yet have the need for accounting applications. This service aims to help compile and record the financial statements of Bank Indonesia's fostered partners. One of the efforts made by Bank Indonesia is to encourage business capacity building and access to MSME financing by providing a means of recording financial statements. Bank Indonesia has created a web-based and mobile-based financial statement recording application called SIAPIK. SIAPIK is a digital-based financial recording application that is expected to make it easier for MSMEs to record their finances so that it can be a solution for MSME financial access to upgrade. The results of the survey on the quality of SIAPIK training can be concluded that the average assessment from participants of the implementation of the SIAPIK ToT is very good.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI DINAS PERHUBUNGAN KOTA BALIKPAPAN Yuliani, Tutik; Hadiyatno, Didik; Ariani, Misna; Yusuf, Tamzil; Saraswati, Wiwik; Natha Symha Murti, Sonya
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.522

Abstract

This research aims to determine the direct influence of work discipline and motivation variables on the performance of Balikpapan city transportation service employees, as well as to determine the indirect effect of work discipline on performance with motivation as a mediating variable for Balikpapan city transportation service employees. This research used a sample of 53 respondents with a questionnaire data collection method and analysis tools assisted by PLS software. The results show that (1) work discipline directly has a positive and significant effect on the motivation and performance of Balikpapan city transportation service employees; (2) motivation directly has a positive and significant effect on the performance of Balikpapan city transportation service employees; (3) Indirectly, work discipline influences the performance of transportation service employees by mediating motivation
The Role of Natural Science in HRM at Industry 4.0 Era Didik Hadiyatno; Dwi Taufik Rohman; Tutik Yuliani; Wiwik Saraswati
Jurnal Penelitian Pendidikan IPA Vol 10 No 12 (2024): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i12.9557

Abstract

Natural sciences—particularly psychology and biology—can be applied to better understand human behavior, cognitive processes, stress responses, and other factors influencing workplace dynamics and employee well-being. Natural science relies on empirical evidence gathered through observation, experimentation, and data analysis. It aims to formulate theories and laws that explain the natural world and predict future outcomes. The emergence of Industry 4.0 has transformed the landscape of Human Resource Management (HRM) by introducing advanced technologies, including artificial intelligence (AI), machine learning, and big data analytics. These innovations have enhanced HRM processes such as recruitment, training, performance evaluation, and employee engagement. Natural sciences play a critical role in understanding the dynamics of these technological advancements, offering insights into human behavior, cognitive processes, and organizational ecosystems. This article explores how principles of natural science, including biology, psychology, and neuroscience, integrate with modern HRM practices in the 4.0 era. Through a qualitative approach, we examine case studies to illustrate the application of natural science in HR strategies, highlighting the advantages and challenges of adopting a scientifically-informed HRM framework.
PERAN PENGABDIAN PADA MASYARAKAT DALAM PEMBERDAYAAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Saraswati, Wiwik; Hadiyatno, Didik; Yuliani, Tutik; Karlinda Sari, Dika
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 2 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i2.557

Abstract

Penelitian ini bertujuan untuk melihat peran pengabdian pada masyarakat prioritas untuk memajukan perubahan lingkungan keberlanjutan pada upaya peningkatan kinerja usaha mikro, kecil, dan menengah (UMKM). Dengan pengabdian masyarakat di harapkan terdapat perubahan yang signifikan dan terdapat pengaruh positif pada lingkungan wilayah Balikpapan Tengan dalam meningkatkan kinerja keberlanjutan UMKM. Kegiatan pengabdian masyarakat ini dimaksudkan untuk menyempurnakan dan mengembangkan sistem penganalisisan keuangan UMKM dengan menggunakan SiApik . Si Apik adalah sistem yang dikembangan oleh Bank Indonesia Untuk Membantu UMKM dalam mememudahkan pelaporan keuangan demi keberlanjutan pengembangan Usahanya.
PERAN DOSEN DALAM MENDUKUNG KEBERLANJUTAN USAHA KULINER KAKI LIMA Saraswati, Wiwik; Hernadi Moorcy, Nadi; Azizil Yudaruddin, Yanzil
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i1.600

Abstract

Usaha kuliner kaki lima memiliki peran penting dalam perekonomian lokal, terutama di kalangan UMKM. Namun, banyak pedagang yang belum menerti pengelolaan keuangan, seperti rendahnya literasi keuangan, keterbatasan modal, dan penggunaan teknologi yang masih terbatas. Penelitian ini bertujuan untuk memberikan peningkatan pengetahuan manajemen keuangan untuk dapat mendukung keberlanjutan usaha kuliner kaki lima di kecamatan Balikpapan Selatan kota Balikpapan, Metode yang digunakan adalah survei dengan 100 responden pedagang kaki lima, dilengkapi dengan wawancara mendalam. Hasil penelitian menunjukkan bahwa 65% pedagang memiliki literasi keuangan sedang, 25% rendah, dan 10% tinggi. Selain itu, 45% pedagang belum memanfaatkan teknologi digital secara optimal, dan 55% mengelola modal usaha dengan cukup efisien. Penelitian ini menyoroti pentingnya pelatihan literasi keuangan, penggunaan teknologi digital dalam pengelolaan keuangan dan promosi, serta efisiensi dalam pengelolaan modal usaha untuk meningkatkan keberlanjutan usaha. Berdasarkan hasil tersebut, disarankan agar pedagang kuliner kaki lima memperoleh pelatihan manajemen keuangan, pendampingan digitalisasi usaha, serta penyuluhan mengenai pengelolaan modal yang efisien. Penelitian ini memberikan kontribusi bagi pengembangan sektor kuliner kaki lima dalam meningkatkan daya saing dan keberlanjutan usaha mereka.
PELATIHAN DAN PENDAMPINGAN APLIKASI SIAPIK PADA PELAKU UMKM DI BALIKPAPAN Susilowati, Dwi; Saraswati, Wiwik; Hermawansyah , Adi
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 7 No. 2 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v7i2.601

Abstract

Pelaksanaan pengabdian masyarakat ini bertujuan memberikan pengetahuan dan keterampilan bagi pelaku UMKM untuk menyusun laporan keuangan menggunakan aplikasi SIAPIK yang dikeluarkan oleh Bank Indonesia. Langkah-langkah kegiatan pengabdian ini pertama menggunakan metode tutorial dan workshop untuk menjelaskan secara teori dan praktek cara menyusun laporan keuangan menggunakan aplikasi SIAPIK dalam mencatat transaksi keuangan yang sesuai SAK EMKM. Kedua dilakukan pendampingan mengenai pencatatan transaksi keuangan melalui penggunaan aplikasi SIAPIK kepada UMKM di kelurahan manggar Kota Balikpapan. Hasil yang didapatkan Para pelaku UMKM mengalami peningkatan pengetahuan dan kemampuan dalam menyajikan laporan keuangan yang sesuai dengan PSAK EMKM dengan capaian rata-rata 90%.
Predicting financial distress in property and real estate companies: moderation of company size Saraswati, Wiwik
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2460

Abstract

Purpose – This study analyses the effect of intellectual capital, return on assets (ROA), and debt-to-equity ratio (DER) on financial distress moderated by company size. Method – This study uses a quantitative method using secondary data from publications obtained through the Indonesia Stock Exchange (IDX) official website. The research population comprises real estate and property companies listed on the IDX 2018–2023. The sampling technique uses the purposive sampling method so that 90 observation data are obtained from 15 property and real estate companies as samples. The data analysis techniques utilized are panel data regressions and moderated regression analysis (MRA) using EViews 12. As a result of Chow and Hausman's tests, the random effect model is the selected model. Findings – The study findings indicate that DER, ROA, intellectual capital and company size positively affect financial distress. Company size can strengthen the influence of ROA and intellectual capital on financial distress. However, it cannot moderate DER and financial distress. Implications – The research findings contribute to the scientific understanding of financial distress determinants in property and real estate companies. The practical implication of these findings is that the company must sustainably increase investor trust by maintaining the company's good performance in the stock exchange.
PENGARUH STRUKTUR MODAL, KONEKSI POLITIK, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023 Dwi Anita, Amelia; Saraswati, Wiwik; Yuni Kartika, Ita
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.573

Abstract

This study aims to examine the effect of Capital Structure, Political Connections, and Company Size on Company Value. The data used are the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique uses a purposive sampling method which produces 717 company samples from a population of 832 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The test tools used are the classical assumption test, the coefficient of determination test (R2), and the t-test. The results of this study indicate that Capital Structure has no significant and negative effect on company value. The results of the Political Connection study have no significant effect on company value. The results of the Company Size study have a significant effect on company value
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