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Wulandari Pryangan
Politeknik Bina Husada Kendari
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Pengaruh Rasio CAMEL Terhadap Potensi Financial Distress pryangan, wulandari wulan
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29610

Abstract

The purpose of this study is to examine the effect of the CAMEL ratio on the potential for financial distress in rural banks in the Central Java region for the 2017-2018 period. The population chosen in this study were rural banks in the Central Java region for the 2017-2018 period. The method used for sampling in this study was purposive sampling technique. 229 BPRs were the sample for the study with a period of 2 years in order to obtain 458 observational data. The data analysis used is logistic regression analysis using SPSS 20 software. The results prove that the CAR and ROA variables have a significant positive effect on the potential for financial distress, the NPM variable has a significant negative effect on the potential for financial distress, while the PPAP and LDR variables have no effect on potential financial distress.Keywords: Potential Financial Distress, CAMEL Ratio
Pendampingan Akuntabilitas Laporan Keuangan Rumah Ibadah di Kendari Wulandari Pryangan; Burhanuddin Burhanuddin; Rizky Maharani Rustam; Gjosphink Putra Umar Sakka; Azwan Hepriansyah
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 1 (2023): NADIKAMI: Januari 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan kepada pengelola jemaat Getsemani Kendari dalam Menyusun laporan keuangan berbasis nirlaba. Metode pendampingan yang dilakukan menggunakan pendekatan kualitatif dengan metode studi kasus. Dengan adanya pendampingan ini pengelola jemaat Getsemani Kendari dapat menyusun laporan keuangan secara akuntabel.
Edukasi Dan Pendampingan Pengelolaan Laporan Keuangan Pada Yayasan Karya Kesehatan Berdasarkan Pedoman Akuntansi Tuti Dharmawati; Burhanuddin Burhanuddin; Gjosphink Putra Umar Sakka; Wulandari Pryangan; Rizky Maharani Rustam; Azwan Hepriansyah
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 1 (2023): NADIKAMI: Januari 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pengelolaan keuangan menjadi salah satu aspek yang sangat penting bagi suatu perusahaan dan organisasi Nirlaba Tujuan Laporan keuangan Yayasan Karya Kesehatan adalah untuk menyediakan informasi yang menyangkut posisi keuangan, Aktivitas, serta laporan arus kas Yayasan Karya Kesehatan yang bermanfaat bagi sejumlah pemakai dalam pengambilan keputusan. Laporan Keuangan sesuai yang lengkap dengan pedoman akuntansi pada yayasan meliputi Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. Target Pengabdian ini yaitu peningkatan kemampuan Staf Yayasan, Bendahara dan Pengelola/Pimpinan Yayasan pada Yayasan Karya Kesehatan di Kota Kendari dalam mengelola pertanggungjawaban keuangan sehingga meningkatkan kompetensi dan keterampilan sumber daya manusia masyarakat dibidang akuntansi. Metode pelaksanaan kegiatan untuk mencapai tujuan tersebut adalah metode ceramah dan diskusi yang dilakukan oleh Tim untuk memberikan penjelasan tentang tujuan, manfaat dan kegunaan dari kegiatan pengabdian masyarakat serta Sosialisasi Dan Pendampingan Pengelolaan Laporan Keuangan Yayasan Karya Kesehatan Berdasarkan Pedoman Akuntansi yang ada pada Yayasan Di Kota Kendari. Selanjutnya metode demonstrasi dan pendampingan, dilaksanakan untuk memperagakan penyusunan laporan keuangan dan pertanggungjawaban keuangan.
Pendampingan Pelaporan SPT PPh OP di Lingkup Politeknik Bina Husada Kendari Gjosphink Putra Umar Sakka; Burhanuddin Burhanuddin; Azwan Hepriansyah; Wulandari Pryangan; Rizky Maharani Rustam; Tuti Dharmawati
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 2 (2023): NADIKAMI: Juli 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan Pelaporan SPT PPh OP bagi Dosen, Tenaga Pendidik, maupun Karyawan di Lingkup Politeknik Bina Husada Kendari. Metode pendampingan yang dilakukan menggunakan pendekatan kualitatif dengan metode studi kasus. Pendampingan Pelaporan SPT PPh OP di lingkup Politeknik dapat membantu karyawan dalam melaporkan Spt PPh OP secara mandiri.
The Influence Of Management Accounting On Sales Management In The Tanah Abang Family Clothing Store Rizky Maharani Rustam; Wulandari Pryangan; Burhanuddin; Gjospink Putra Umar Sakka; Tuti Dharmawati
Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i2.106

Abstract

The purpose of this research is to analyze the influence of management accounting at the Tanah Abang Clothing Family Store. This research uses management accounting system theory in the form of knowledge that contains management accounting information (finance, production, marketing, personnel and so on) provided to assist leaders in making decisions about the company's future and in controlling the implementation that has been made. The research method uses a qualitative research method which is a research method with a descriptive approach where in its application it seeks meaning from the data obtained based on the results of the research carried out. The data collected in this research includes two types, namely primary data and secondary data. The data collection techniques were carried out through: interviews; carried out on workers at the Tanah Abang Family Clothing Shop The results of this research show that the accounting information system for management of store turnover or income data has an influence on decision making regarding sales of the Tanah Abang Family Clothing Store with changes in sales strategy. It can be concluded that the sales strategy using conventional digital payment transactions changing to digital transactions has had a positive impact on the shop. Thus, the decision to make changes to the strategy based on management accounting information, income turnover data in January to March until june to august had a positive impact on creating a better strategy for the sales of the Tanah Abang Family Clothing Store.
Masa Depan Keuangan Digital Berbasis Blockchain: Kajian Sistematis Literatur Wulandari Pryangan; Abbas, Nasution; Fitriyani; Burhanuddin; Azwan Hepriansyah; Tuti Dharmawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1704

Abstract

Transformasi digital telah membawa perubahan mendasar dalam cara sistem keuangan beroperasi, dengan teknologi blockchain menjadi salah satu inovasi utama dalam menunjang keuangan digital yang aman, efisien, dan transparan. Penelitian ini bertujuan untuk mengkaji perkembangan, manfaat, tantangan, serta implikasi adopsi teknologi blockchain dalam konteks keuangan digital melalui tinjauan pustaka terhadap berbagai literatur ilmiah. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan menelaah 41 artikel ilmiah yang relevan dari berbagai database terkemuka dalam kurun waktu lima tahun terakhir. Hasil kajian menunjukkan bahwa blockchain memainkan peran strategis dalam meningkatkan transparansi transaksi, memperkuat sistem pelaporan keuangan, dan mendorong inovasi model bisnis baru, termasuk dalam sektor UMKM, perbankan, dan e-commerce. Meskipun demikian, adopsi blockchain masih menghadapi sejumlah kendala seperti keterbatasan regulasi, kesiapan infrastruktur, serta resistensi organisasi dan psikologis dari pengguna. Oleh karena itu, diperlukan sinergi antara pemerintah, pelaku industri, dan akademisi dalam menyusun kebijakan, membangun kapasitas teknologi, serta mendorong literasi digital agar implementasi blockchain dalam sistem keuangan dapat berlangsung optimal dan berkelanjutan.
Pembuatan Teh Kombucha dengan Tambahan Tanaman Herbal sebagai Minuman Probiotik Kesehatan di Desa Soropia Idris, Sri Aprilianti; Pryangan, Wulandari; Karmilah, Karmilah; Firdayanti, Firdayanti; Fusvita, Angriani; Yodha, Agung Wibawa Mahatva; Wenty, Darmayanita; Susanti, Susanti; Zeptiano, Zeptiano; Dhea, Alisha
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2226

Abstract

Kombucha tea is the result of the fermentation of tea and sugar solution using Symbiotic Culture of Bacteria and Yeast (SCOBY) which produces a drink with a fresh taste, distinctive aroma, and contains various bioactive compounds, such as organic acids, vitamins, and probiotics. The addition of herbal ingredients to kombucha tea, such as ginger, lemongrass, or mint leaves, can enhance the taste and improve health. Soropia Village as a coastal area has great potential in the development of products based on natural ingredients. However, limited knowledge and skills of the community in processing ingredients into value-added products remain a barrier. The purpose of community service is to increase knowledge and training to the community in Soropia Village on making kombucha tea with the addition of herbs as a health drink rich in probiotics. The methods used are socialization, education, training and evaluation. This activity was carried out in Soropia Village with the target group of the Soropia Village Family Welfare Movement (PKK). This training enables the community to know and understand how to make kombucha tea with the addition of herbal plants as a health drink that can be made into a product. The training and interviews following teh kombucha tea-making workshop demonstrated that all participants understood the material, with nearly 30 participants answering the questionnaire correctly. After the training, participants were able to independently make kombucha tea with ginger at home.ABSTRAKTeh kombucha merupakan hasil fermentasi larutan teh dan gula menggunakan Symbiotic Culture of Bacteria and Yeast (SCOBY) yang menghasilkan minuman dengan cita rasa segar, beraroma khas, serta mengandung berbagai senyawa bioaktif, seperti asam organik, vitamin, dan probiotik. Penambahan bahan herbal pada teh kombucha, seperti jahe, serai, atau daun mint, dapat meningkatkan cita rasa sekaligus dapat meningkatkan kesehatan. Desa Soropia sebagai salah satu wilayah pesisir memiliki potensi besar dalam pengembangan produk berbasis bahan alami. Namun, keterbatasan pengetahuan dan keterampilan masyarakat dalam mengolah bahan menjadi produk bernilai tambah masih menjadi kendala. Tujuan pengabdian untuk meningkatkan pengetahuan dan pelatihan kepada masyarakat di desa soropia tentang pembuatan teh kombucha dengan tambahan herbal  sebagai minuman kesehatan yang kaya probiotik. Metode yang digunakan adalah sosialisasi, edukasi, pelatihan dan evaluasi. Kegiatan ini dilaksanakan di desa soropia dengan target kelompok PKK desa Soropia. Pelatihan ini membuat masyarakat dapat mengetahui dan memahami bagaimana cara pembuatan teh kombucha dengan tambahan tanaman herbal sebagai minuman kesehatan yang dapat dijadikan produk. Hasil pelatihan dan wawancara setelah dilakukan pengabdian pembuatan teh kombucha, seluruh peserta memahami materi yang diberikan dengan hasil jawaban hampir 30 peserta menjawab kuesioner dengan benar. Setelah pelatihan, peserta dapat membuat teh kombucha dengan tambahan jahe secara mandiri dirumah.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Fitriyani; Wulandari Pryangan; Nasution; Burhanuddin; Azwan Hepriansyah
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/h6n1zp59

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting yang diproyeksikan dengan kinerja lingkungan dan biaya lingkungan terhadap profitabilitas serta ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Populasi penelitian mencakup seluruh perusahaan pertambangan di BEI, sedangkan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dalam rentang waktu 3 (tiga) tahun. Metode analisis yang digunakan meliputi analisis regresi berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis regresi berganda menunjukkan bahwa kinerja lingkungan berpengaruh terhadap profitabilitas sedangkan biaya lingkungan berpengaruh negatif terhadap profitabilitas. Berdasarkan hasil analisis moderasi menunjukkan ukuran perusahaan tidak mampu memoderasi hubungan antara kinerja lingkungan dan biaya lingkungan terhadap profitabilitas.
Fraud Patterns in BPK-RI Findings and Strategies to Minimize Corruption in Southeast Sulawesi Local Governments Burhanuddin Burhanuddin; Wulandari Pryangan; Nita Hasnita
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4582

Abstract

This study aims to analyze fraud patterns found in audit reports by the Audit Board of the Republic of Indonesia (BPK-RI) as an effort to minimize corruption in local governments in Southeast Sulawesi Province. The methods used are descriptive qualitative and quantitative approaches, employing secondary data from the Audit Reports (LHP) and Regional Audit Summaries (IHPD) of BPK-RI for the 2021–2024 period. The analysis was conducted through content analysis to classify findings into expenditure, revenue, assets, administration, and receivables categories, as well as pattern matching to identify recurring fraud modus operandi. The results indicate that fraud is systemic and most predominantly occurs in the expenditure category (47%), particularly in the form of mark-ups, overpayments, and fictitious projects. Four main patterns were identified, including administrative negligence, procurement mark-ups, asset misappropriation, and regional revenue embezzlement. The implications of the study emphasize the need to strengthen internal control systems, digitalize financial governance through e-procurement and e-payment, and implement regulations and a culture of integrity as preventive strategies to minimize corruption in local governments.
The Influence of Global Liquefied Natural Gas (LNG) Price Instability on Indonesia's Balance of Payments Dynamics Muhammad Fery Hidayat; Wulandari Pryangan; Sri Rachmawati Rachman
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 3 (2025): November, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i3.296

Abstract

The evolution of the global energy landscape has established liquefied natural gas (LNG) as a critical component of the worldwide energy mix. Nonetheless, instability in global LNG prices presents significant challenges, particularly for export dependent nations like Indonesia. This study rigorously quantifies the impact of LNG price volatility on Indonesia’s Balance of Payments (BOP) and subsequently proposes strategic policies to bolster national economic resilience. Utilizing a mixed-methods design, the research integrates advanced time-series econometric modeling specifically Vector Autoregression (VAR) and Impulse Response Function (IRF) analysis with a qualitative policy review spanning the period 2015–2024. Data include monthly LNG indices, BOP components, and macroeconomic controls, sourced from authoritative institutions such as the International Energy Agency (IEA, 2024), Bank Indonesia (2024), and the Ministry of Energy and Mineral Resources (2024). The empirical results demonstrate a significant, adverse effect of LNG price shocks on Indonesia's trade balance and overall current account, with these effects propagating and persisting over multiple quarters (Fauzi & Gunawan, 2023; Siregar et al., 2023). These findings underscore Indonesia’s high vulnerability to global commodity fluctuations and emphasize the urgent requirement for robust fiscal buffers and economic diversification strategies. Policy analysis reveals ongoing government efforts in energy subsidy reform and infrastructure investment but highlights continuing difficulties in reconciling energy security with overall macroeconomic stability (Robinson, 2023; UNCTAD, 2025). This comprehensive investigation contributes new empirical evidence and practical policy recommendations, establishing a valuable framework for managing LNG price shocks in Indonesia and analogous emerging markets.
Co-Authors Abbas, Nasution Agung Wibawa Mahatva Yodha Angriani Fusvita Azwan Hepriansyah Azzahra Nikmatul Ilmi Burhanuddin Burhanuddin Burhanuddin Dhea, Alisha Firdayanti, Firdayanti Fitriyani Fitriyani Gjosphink Putra Umar Sakka Gjospink Putra Umar Sakka Hasbudin Karmilah, Karmilah Muhammad Fery Hidayat Muhammad Syaiful Saehu Nasution Nita Hasnita Nita Hasnita Rizky Maharani Rustam Setiawan, Muhammad Azdar Sri Aprilianti Idris Sri Rachmawati Rachman Susanti Susanti Tuti Dharmawati Wa Ode Irma Sari Wenty, Darmayanita Zeptiano, Zeptiano