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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi UNEJ e-Proceeding Jurnal Penelitian Pendidikan IPA (JPPIPA) Gorontalo Accounting Journal 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 Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Jurnal Bisnis, Ekonomi, dan Sains MEDIA RISET EKONOMI Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JAS (Jurnal Akuntansi Syariah) Jurnal Ragam Pengabdian
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 Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Pengaruh Return on Equity, Debt to Equity Ratio, dan Corporate Social Responsibility terhadap Nilai Perusahaan Inas, Dhiya Hanun Azhar; Atmojo, Purwo; Sutadji, Ika Makherta; Saraswati, Wiwik
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4036

Abstract

This study aims to determine the effect of Return On Equity, Debt to Equity Ratio, and Corporate Social Responsibility on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Data collection using documentation techniques. Sample selection using purposive sampling method. The sample of this study consisted of 32 companies during the 2021-2023 period. Data collection is based on the company's annual report and sustainability report and after data outliers, the total sample in this study amounted to 66 samples.  The analysis method used in this study is multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS 26. The results of this study indicate that return on equity affects firm value, corporate social responsibility affects firm value, while debt to equity ratio has no effect on firm value. Simultaneously, return on equity, debt to equity ratio, and corporate social responsibility affect firm value.
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.
Alat Pemilah Pasir dan Sampah dalam Menunjang Kebersihan Pantai Seraya melalui Pemberdayaan SDM Yuliani, Tutik; Ariani, Misna; Saraswati, Wiwik; Sari, Dika Karlinda; Tamara, Dwinda; Rizki, Muhammad
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Mei 2026
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v6i2.897

Abstract

Latar Belakang: alat pemilah pasir sangat diperlukan untuk kawasan pesisir pantai, karena lokasi pantai banyak terdapat pasir, sehingga dengan alat pemilah pasir dan dengan memberdayakan sumber daya manusia akan dapat meningkatkan kebersihan pantai. Tujuan: Untuk memudahkan dalam melakukan pemilahan pasir dan sampah khususnya disekitar pantai seraya Balikpapan dengan cara membantu merancang dan membuat alat pemilah pasir dan sampah serta melakukan sosialisasi kepada pengelola pantai dan masyarakat sekitar pantai seraya terkait penggunaan alat yang dibuat dan pentingnya menjaga kelestarian pantai. Metode: Pada penelitian ini untuk memperoleh data dengan melakukan observasi, wawancara dan dokuentasi. Jenis penelitian ini adalah penelitian kualitatif dengan cara mendiskripsikan setiap tahapan yang dilakukan pada kegiatan. Hasil: Pada kegiatan pengabdian ini pada saat dilakukan observasi dan wawancara kepada pengelola pantai ditemukan bahwa masih terdapatnya sampah yang menyatu dengan pasir sedangkan pengelola pantai belum memiliki alat pemilah sampah dan pasir sehingga masih kurang efisien dalam melakukan kebersihan pantai, sehingga perlu dilakukan pengabdian dengan membuat alat pemilah pasir dan sampah. Kesimpulan: Dengan adanya kegiatan pengabdian ini melalui pembuatan alat pemilah pasir dan sampah dan dilakukan sosialisasi penggunaannya kepada pengelola pantai mampu membantu proses pembersihan pantai menjadi lebih efektif dan efisien. Selain itu, penggunaan alat ini juga dapat meningkatkan kesadaran masyarakat dalam menjaga kebersihan lingkungan pesisir sehingga pantai menjadi bersih.
PENGARUH GOOD GOVERNANCE DAN PROFITABILITAS TERHADAP TOBIN Q DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI MODERASI wiwik saraswati; Tutik Yuliani; Dimas Rama Pramudia; Tawakkal Chuarajab
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.361-373

Abstract

This study aims to examine and analyze the effect of environmental disclosure in mediating the relationship between governance and profitability on corporate value. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2022. The sample used in this study was 540 data. The results of this study show that governance and profitability mechanisms increase company value, meaning that investors tend to see governance mechanisms and profitability as signals in determining investment decisions. Environmental disclosure cannot increase the value of the company, investors do not view and environmental disclosure as an attractive issue and are considered to have no information content. The results of this study also prove that governance and profitability cannot increase corporate value through environmental disclosure. Keywords: environmental disclosure, corporate value, governance mechanism, profitability.
PENGARUH KONEKSI POLITIK, MEKANISME TATA KELOLA, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK PERIODE (2021-2023) Dimas Rama Pramudia; Hairul Anam; Yanzil Azizil Yudaruddin; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.403-410

Abstract

The aim of this research is to find out whether political connections, governance mechanisms, company size influence the performance of banking sector companies listed on the IDX for the 2021-2023 period. The population used in this research was 141, which was obtained from the BEI website itself. In this research, it is known that political connections do not have a significant effect on company performance. which means political connections have no signal on company performance. However, it is different from the governance mechanism and company size. Governance mechanisms and company size have a significant effect on company performance, which means that governance mechanisms and company size have a positive signal on the performance of banking sector companies.
THE INFLUENCE OF AUDIT COMMITTEE, PROFITABILITY AND AUDIT QUALITY ON TIMELINESS OF FINANCIAL REPORTING IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES IN THE PERIOD 2021-2023 BERTOLD Yunus; Hairul Anam; Yudea; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.10-16

Abstract

This study aims to examine the influence of the Audit Committee, Profitability and Audit Quality on Timeliness of Financial Reporting. The data used are the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique used a purposive sampling method which resulted in 197 company samples from a population of 95 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the Audit Committee has a negative and significant effect on the timeliness of financial reporting. Profitability has a positive and significant effect on the timeliness of financial reporting. Audit Quality has no effect on the timeliness of financial reporting
MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN: MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Wiwik Saraswati; Nurlia; Dimas Rama Pramudia; Nely Tangke Rante
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.106-115

Abstract

Kesehatan bank sangat diperlukan agar bank tetap beroperasi, dengan bank yang sehat diharapkan perekonomian suatu negara akan stabil. Tujuan dari penelitian ini mengungkapkan tingkat Kesehatan bank dan pengaruhnya terhadap nilai perusahaan. Hasil penelitian Risk Profile berpengaruh terhadap nilai perusahaan dan dilihat dari proksi NPL bahwa bank di Indonesia cukup baik walaupun terdapat fluktuasi penurunan nilai NPL hal ini disebabkan belum Covid 19. GCG tidak berpengaruh terhadap nilai perusahaan. Walaupun bank telah melaksanakan peraturan OJk tahun 2015 tentang mekanisme tata Kelola tetapi hal itu tidak dapat menarik pihak investor untuk dapat meningktkan nilai perusahaan. Earning berpengaruh terhadap nilai perusahaan. Laba perusahaan masih merupakan tolak ukur utama bagi investor dalam meningkatkan harga saham sehingga berdampak meningkatnya nilai perusahaan. Capital Adequacy Ratio (CAR) berpengaruh terhadap nilai perusahaan. Modal adalah yang utama bagi perkembangan perusahaan dengan meningkatnya modal usaha maka akan manarik investor yang akan berdampak naiknya nilai perusahaan
KONTRIBUSI LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR Dwi Susilowati; Suhartono; Wiwik Saraswati; Juwari; Melda Yulinda
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.347-361

Abstract

Liquidity contribution is measured by fast ratio and current ratio while Leverage is measured by two indicators Debt  to Asset Ratio and Debt  to Equity  Ratio at stock of prices by mediation using Profitability which is measured using  the Return on Asset Ratio and Return on Equity Ratio indicators. Data is taken from financial position reports and annual reports. Observations used 6 manufacturing entities indexed LQ45 manufacturing l of 24 observations. This study of uses method regression analysis tools with a quantitative result  using SmartPLS 4.  From this study, it is said that liquidity has no effect on probability but liquidity has an effect on stock prices and profitability is not able to mediate the relationship between liquidity and stock prices. While the average has no effect on the stock price, neither can profitability mediate the relationship between leverage and the stock price.
Analisis Manajemen Risiko pada UMKM  Frozen Mas Isal di Kota Balikpapan Wiwin Pebriana; Wiwik Saraswati; Nira Dewi Susanti; Diah Anggraini
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus (Inprogress)
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/3vfnd931

Abstract

This study examines the implementation of risk management at the Mas Isal Frozen Food UMKM in Balikpapan using a qualitative case study approach. Data were collected through interviews, observations, and document analysis to identify the main risks faced by the business, including financial, operational, and reputational risks. The results indicate that financial risks are related to cash management, expansion financing, and fluctuations in imported raw material prices; operational risks arise from limited raw material supplies, late deliveries, and labor shortages during peak periods; while reputational risks are related to product quality consistency, personal branding, and customer service effectiveness. The UMKM has implemented several mitigations such as the use of POS and expense recording, contracts with several distributors, cold chain maintenance, and employee incentives, but challenges such as price volatility, power outages, internal coordination, and potential fraud continue to impact business sustainability. Strategic recommendations are developed to improve operational resilience and reputation
Co-Authors *, Nurlia Amelia Dwi Anita Amir Iskandar Andi Hidayatul Fadlilah Arum Prastiwi Atmojo, purwo Azizil Yudaruddin, Yanzil BERTOLD Yunus Chuarajab, Tawakkal Diah Anggraini Didik Hadiyatno Didik Hadiyatno Dimas Rama Pramudia Dimas Rama Pramudia Dwi Anita, Amelia Dwi Susilowati Dwi Susilowati Dwi Taufik Rohman Dwinda Tamara 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 Inas, Dhiya Hanun Azhar Irdawati Irdawati Juwari Karlinda Sari, Dika Kartika, Ita Yuni Khofifah Oktavia Makherta, Ika Melda Yulinda Mercy Kadang Bombing Miawaty Misna Ariani Miswaty Miswaty Muhammad Rizki Munawaroh - Nadi Hernadi Moorcy Natha Symha Murti, Sonya Nazila Hakil Udhma, Ziad Nely Tangke Rante Nely Tangke Rante Nina Indriastuty Nira Dewi Susanti Novianti, Putri Ramadya Nurlia 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 Suhartono Suratman Suratman Sutadji, Ika Makherta Tamzil Yusuf Tamzil Yusuf Tamzil Yusuf Tawakkal Chuarajab Tutik Yuliani Tutik Yuliani tutik yuliani Tutik Yuliani, Tutik Umi Kasanah Winda Lestari Wiwin Pebriana Yanzil Azizil Yudaruddin Yudea Ziad Nazila Hakil Udhma