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All Journal Journal of Accounting and Investment Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing ACCRUALS (Accounting Research Journal of Sutaatmadja) Business Review and Case Studies Padma: Jurnal Pengabdian Kepada Masyarakat
Erny Wityasminingsih
Politeknik Piksi Ganesha
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Penyuluhan Kewirausahaan pada kegiatan UMKM Ibu-Ibu PKK di Kecamatan Batununggal Erny Wityasminingsih; Dian Candra Fatihah; Wilma Zuarko Adji; Hani Kustyanti Kusnadi; Siti Insani
PADMA Vol 3 No 1 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v3i1.1020

Abstract

Penyuluhan kewirausahaan pada kegiatan UMKM Ibu-Ibu PKK di Kecamatan Batununggal memiliki tujuan untuk meningkatkan pemahaman dan keterampilan wirausaha dalam rangka pengembangan usaha mikro, kecil, dan menengah (UMKM). Melalui penyuluhan ini, para ibu-ibu PKK diberikan pengetahuan tentang konsep dasar kewirausahaan, perencanaan usaha, manajemen operasional, pemasaran, manajemen keuangan, dan strategi bisnis. Penyuluhan ini juga berfokus pada pengembangan keterampilan seperti kreativitas, inovasi, manajemen waktu, pemecahan masalah, dan kepemimpinan yang diperlukan dalam menjalankan usaha UMKM. Selain itu, ibu-ibu PKK juga diberikan pemahaman tentang pemanfaatan teknologi informasi dan komunikasi (TIK) dalam mengembangkan dan memasarkan produk mereka. Melalui penyuluhan ini, diharapkan ibu-ibu PKK dapat meningkatkan kemampuan mereka dalam mengelola usaha, mengoptimalkan potensi dan sumber daya yang dimiliki, serta meningkatkan daya saing produk UMKM. Dengan demikian, penyuluhan kewirausahaan pada kegiatan UMKM Ibu-Ibu PKK dapat berkontribusi pada pengembangan ekonomi lokal, peningkatan pendapatan keluarga, dan pemberdayaan perempuan di tingkat komunitas. Terjadi peningkatan pemahaman mengenai materi kewirausahaan dari sebelumnya 65% menjadi 87% atau peningkatan sebesar 22%.
Financial Behavior and Financial Technology: A Case Study of Peer-To-Peer Lending Estu Widarwati; Nunik Nurmalasari; Moeljono; Arizal Hamizar; Ahmad Arif Zulfikar; E. Wityasminingsih
Business Review and Case Studies Vol. 5 No. 2 (2024): BRCS, Vol 5 No 2, August 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/brcs.5.2.169

Abstract

Background: A digital-based economy is one of the pillars of economic growth and per capita income. Financial Technology (Fintech), which adapts technological change combined with the financial sector, is expected to introduce a more instant, convenient, and modern financial transaction process. Purpose: This study examined the influence of financial behavior due to Fintech Lending (Peer-to-Peer Lending/P2P), focusing on respondents who had made fintech lending loans. Design/methodology/approach: The research approach used an explanatory survey with a sample of 132 respondents from several regions of Indonesia. Data collection was conducted using an online questionnaire distributed via the GF link during the period of 2022-2023. The data were processed by testing data quality, including validity testing, reliability testing, and classic assumption testing.Findings/Result: The study showed that individuals with higher incomes tended to take out loans, with the majority using these loans for business capital, daily needs, debt payments, and consumption. Financial behavior significantly impacted fintech lending, highlighting the importance of personal financial management to minimize fintech risks, particularly those associated with online loans (P2P).Conclusion: It needs to be a government concern to carry out better financial literacy so that people understand the risks of fintech lending, in this case, online loans (P2P).Originality/value (State of the Art): Personal financial behavior becomes a main determinant in personal fintech lending management. Keywords: financial behaviour, fintech, risk, peer to peer lending, Indonesia
REVITALISASI CERITA RAKYAT SAMPURAGA MELALUI KOMIK DIGITAL SEBAGAI BAHAN AJAR PEMBELAJARAN BIPA TINGKAT PEMULA Syahfitri, Dian; Wityasminingsih, E.; Ariani, Isa; Waruwu, Mikha Ulina Putri
Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah, dan Asing Vol 7 No 1 (2024): Silampari Bisa: Jurnal Penelitian Pendidikan Bahasa Indonesia, Daerah dan Asing
Publisher : LPPM Universitas PGRI Silampari Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/silamparibisa.v7i1.2704

Abstract

Sumatera Utara merupakan salah satu provinsi di Indonesia yang memiliki beragam etnis, seperti Batak Toba, Pakpak Dairi, Mandailing, Karo, Simalungun, Nias, dan Melayu. Setiap suku bangsa mempunyai beragam budaya dan adat istiadat yang berbeda-beda. Salah satu budaya yang menonjol adalah beragamnya cerita rakyat yang menjadi ciri khas daerah tersebut. Salah satu cerita rakyat yang akan diteliti adalah cerita rakyat Sampuraga yang berasal dari daerah Mandailing Natal. Dalam penelitian ini penulis menggunakan metode penelitian deskriptif kualitatif, deskriptif artinya menjelaskan atau mendeskripsikan dengan kata-kata dan menjelaskannya secara jelas dan rinci. Hasil penelitian ini menceritakan cerita rakyat Sampuraga melalui perancangan komik digital sebagai bahan ajar pembelajaran BIPA dengan harapan cerita rakyat Sampuraga dapat lebih dikenal orang banyak dan penutur asing. Selain itu juga dapat menjadi upaya memperkenalkan budaya Indonesia ke seluruh penjuru dunia. Dari pembahasan di atas dapat disimpulkan bahwa cerita rakyat saat ini kurang populer. Banyak faktor penyebabnya, seperti semakin canggihnya teknologi yang menyebabkan anak malas membaca cerita rakyat. Untuk itu penulis mengadopsi cerita rakyat dari Sumatera Utara yaitu cerita rakyat Sampuraga. Cerita ini kurang begitu dikenal di kalangan masyarakat umum karena kurangnya perkembangan cerita rakyat itu sendiri.
Green investment and firm value: Does corporate governance matter? Widarwati, Estu; Rohmah, Nabila Nur; Wityasminingsih, E; Nurmalasari, Nunik; Apriandi, Devy Widya; Sopiawadi, Mutqi
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22159

Abstract

Research aims: This study examines the effect of green investment on firm value with corporate governance moderation.Design/Methodology/Approach: Green investment is proxied by the green-firm investment ratio, Tobin's Q measures firm value, and corporate governance is proxied by board size. The sample is 34 companies receiving PROPER awards listed on the IDX for the 2017-2021 period from the primary material, consumer non-cyclical, and consumer cyclical sectors. The data were analyzed using panel data regression, T-test, and moderate regression analysis tests.Research findings: The results showed that green investment positively affects firm value. Meanwhile, this study has not found strong evidence about the moderation role of board size in the effect of green investment and firm value.Theoretical contribution/Originality: This research strengthened previous empirical evidence that companies' implementation of green investment activities will impact increasing firm value and board size as part of effective governance needs to be paid attention.Practitioner/Policy implication: This research has implications for companies to include green investment as an important investment decision because it is proven to be an advantage for companies to increase their valueResearch limitation/Implication: This research's determining factor for firm value is only green investment, and the corporate governance proxy only uses board size. Therefore, it is hoped that future research can explore other new models that consider industry characteristics, economic conditions in the research period, and other measures of the variables studied.
The Effect of Corporate Governance on Sustainability Report Hambali, Bahrul Mulki; Widarwati, Estu; Wityasminingsih, E
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1286

Abstract

The purpose of this study is to determine the influence of corporate governance (audit committee and independent commissioners) on sustainability report disclosure. The measurement index used as a reference for sustainability reports in this research is the Global Reporting Initiative (GRI) G4. The population in this research is energy, basic materials and industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research is quantitative research and uses descriptive statistics conducted on companies listed on the IDX. The sample for this research is 31 companies registered on the IDX with a sampling technique, namely purposive sampling, namely with criteria that have consistently published sustainability reports for 2020-2022. The results of this research show that the audit committee has a positive effect on sustainability report disclosure. Meanwhile, independent commissioners have no influence on sustainability report disclosure
Co-Authors Ahmad Arif Zulfikar Apriandi, Devy Widya Ariani, Isa Arizal Hamizar Candra Fatihah, Dian Estu Widarwati Hambali, Bahrul Mulki Hani Kustyanti Kusnadi Moeljono Mutqi Sopiawadi Nunik Nurmalasari Rohmah, Nabila Nur Siti Insani Syahfitri, Dian Waruwu, Mikha Ulina Putri Wilma Zuarko Adji