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Wedia Hastuti
Program Studi Ekonomi Manajemen, STIE Bhakti Pembangunan, Jakarta
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Analisis Kinerja Keuangan pada PT Sariguna Primatirta Tbk Wedia Hastuti
Jurnal Syntax Admiration Vol. 5 No. 3 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i3.1055

Abstract

The purpose of this studyis to analyze the financial performance of PT Sariguna Primatirta Tbk tahun 2020 – 2022, in terms of the liquidity ratio, solvibility ratio, activity ratio and profitability ratio. Analysis ratio’s used for analyzing on this research. Based on the analysis of the liquidity ratio, using the current ratio, cash ratio and the quick ratio, the financial performance of PT Sariguna Primatirta Tbk tahun, it wasn’t good, because the company has a tendency to not cover its current liabilities on current assets, cash and bank’s saving and current assets regardless on inventories’ values. Then, based on the results of the solvency ratio analysis, seen from the debt to asset ratio and debt to equity ratio, it shows that the company's ability to pay off its debts, both short term and long term are still in good condition. This shows that the company's performance is quite good. From the results of the analysis using the activity ratio, working capital turnover shows that the company's working capital turnover in generating sales is still in good condition. Meanwhile, for total asset turnover, the company's ability to turnover total assets is ins’t good or unstable condition. Based on the results of profitability ratio analysis using net profit margin, return on equity and return on investment, there is instability, for return on equity and return on investment, meaning that the company's ability to generate net profits from its capital and assets is ins’t good or less stable. Meanwhile, the net profit margin results show that the company's ability to generate net profits from sales is still good.
PENYULUHAN MASALAH STUNTING TERKAIT PENCEGAHAN MASALAH DAN MASA DEPAN INDONESIA Hastuti, Wedia; Dulame, Irma Maria
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.151

Abstract

Stunting is a growth disorder in children caused by repeated infections and malnutrition. This is indicated by the child's height being less than the age standard. The stunting rate in Indonesia is still quite high. Although there is a decrease from 24.4 percent in 2021 to 21.6 percent in 2022, this figure is still far from the target of 14% in 2024. Long-term malnutrition which can start during pregnancy is the main cause of stunting. Therefore, it is very important to consider the nutritional intake of pregnant and breastfeeding mothers, and provide appropriate complementary foods for breast milk. To prevent stunting, pregnant women must get better nutrition, get the right complementary foods for breast milk, and encourage eating healthy foods. The Indonesian government, in collaboration with international organizations such as UNICEF, has taken various steps to address this problem. The method used in this community service activity consists of several stages, namely the preparation stage, implementation stage and evaluation stage. This activity was carried out at Posyandu Sejahtera Pondok Kelapa Duren Sawit, East Jakarta. The results of the counseling showed that as a result of the implementation of community service, 90% of theparticipants were able to explain stunting prevention.
Pemanfaatan Limbah Kain Perca Butik Rumahan sebagai Bahan Baku Produk Kerajinan yang Ramah Lingkungan Hastuti, Wedia; Dulame, Irma Maria
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 2 (2025): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i2.2193

Abstract

Kain perca merupakan kain sisa dari produksi pakaian yang dilakukan di pabrik atau konveksi, rumah jahit atau butik rumahan dengan hasil sampingan dari pembuatan produk produk tekstil seperti sprei dan pakaian. Kain perca merupakan bagian dari kelompok limbah anorganik yang sulit diurai serta tidak bisa diolah menjadi kompos. Limbah kain perca pada akhirnya hanya ditumpuk, untuk kemudian dibakar yang menyebabkan adanya polusi lingkungan, dikarenakan asap dan gas yang dihasilkan tidaklah baik untuk Kesehatan. Permasalahan ini harus diatasi dengan cara memanfaatkan limbah kain perca untuk membuat produk kerajinan yang menghasilkan keuntungan ekonomi. Dibutuhkan kreativitas dan kemampuan membuat pola serta menjahit untuk menghasilkan produk seni kerajinan yang memanfaatkan kain perca. Kerajinan berbahan dasar kain perca menawarkan prospek bisnis yang cukup menguntungkan, dimana banyak sekali usaha kreatif yang terjun ke dalam bisnis tersebut. Butik Rumahan “Arthadiya” salah satunya yang memanfaatkan kain perca sisa limbah produksi jahit dari para pelanggannya.  Penelitian ini bertujuan untuk mengkaji potensi limbah kain perca dari butik rumahan sebagai bahan baku produk kerajinan yang ramah lingkungan. Dalam penelitian ini digunakan metode studi kasus dengan memadukan pendekatan kualitatif dan kuantitatif. Untuk memperoleh data kualitatif, dilakukan observasi, wawancara, serta studi dokumentasi di salah satu butik rumahan yang berada di wilayah kelurahan rawajati kecamatan pancoran Jakarta Selatan. Sedangkan pendekatan kuantitatif dilakukan melalui pengukuran jumlah limbah yang dihasilkan, dan perhitungan dan penilaian biaya yang terlibat dalam produksi. Penelitian menunjukkan bahwa limbah potongan kain dapat memiliki potensi yang besar yang bisa dibuat menjadi berbagai kerajinan, seperti tas, pouch kosmetik, dan lain-lain. Dengan memanfaatkan limbah kain perca, selain menjaga lingkungan, pendapatan ekonomi butik rumahan pun bertambah.
RISIKO BISNIS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI Wedia Hastuti; Ida Adhani; Wiwi Novia
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.109

Abstract

Penelitian ini bertujuan untuk menentukan bagaimana struktur modal dipengaruhi oleh risiko bisnis, struktur aktiva, dan pertumbuhan perusahaan. Penelitian ini menggunakan sampling purposive, dan sampelnya mencakup lima puluh tujuh (57) data selama 3 tahun. Dari hasil uji t menunjukkan bahwa risiko bisnis memiliki dampak negatif dan signifikan terhadap struktur modal; struktur aktiva memiliki dampak positif dan signifikan terhadap struktur modal sebesar 4,381 dan Ttabel sebesar 1,67412; dan pertumbuhan perusahaan tidak memiliki dampak terhadap struktur modal sebesar 0,589 dan Ttabel sebesar 1,67412. Sementara itu hasil uji f menunjukkan Variabel risiko bisnis, struktur aktiva, dan profitabilitas memiliki nilai adjust R square sebesar 61,6%, dan variabel tambahan mempengaruhi 38,9% dari total. Hal ini menyimpulkan bahwa Risiko Bisnis, Struktur Aktiva, dan Pertumbuhan Perusahaan (sig 0,000 dan Fhitung 6,978) berpengaruh secara signifikan terhadap Struktur Modal. Kata Kunci : Risiko Bisnis, Struktur Aktiva, Pertumbuhan Perusahaan, dan Struktur Modal.
EFEKTIVITAS PELAYANAN POSYANDU LANSIA DALAM MENINGKATKAN KUALITAS HIDUP LANSIA DI WILAYAH RT06/RW08 PONDOK KELAPA Hastuti, Wedia; Dulame, Irma Maria
Jurnal Abdi Citra Vol. 2 No. 2 (2025): Jurnal Abdi Citra Volume 2 Nomor 2 Agustus Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i2.299

Abstract

This study aims to analyze the effectiveness of Posyandu Lansia services in improving the quality of life of the elderly in RT06/RW08 Pondok Kelapa. The quality of life of the elderly is measured through the dimensions of physical, psychological, social, and environmental health. The research method used is quantitative with a pre-experimental one-group pretest-posttest design. A total of 30 elderly who actively participate in Posyandu Lansia activities in the area became the research sample. Data were collected through the WHOQOL-BREF questionnaire before and after participating in the Posyandu service program for a certain period of time. Data analysis was conducted using paired t-test to compare quality of life scores before and after the intervention. The results showed a significant increase in the quality of life scores of the elderly after participating in the Elderly Posyandu service, especially in the dimensions of physical and social health. It can be concluded that the Elderly Posyandu service is effective in improving the quality of life of the elderly in RT06/RW08 Pondok Kelapa.
Optimalisasi Pemanfaatan Limbah Minyak Jelantah melalui Pelatihan Pembuatan Sabun Cair Ramah Lingkungan di Kelurahan Rawajati Hastuti, Wedia; Irma Maria Dulame
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.162

Abstract

The majority of used cooking oil waste produced by household activities in Rawajati Subdistrict is commonly discarded directly into water channels or soil, which may lead to environmental pollution and a decline in public health standards (Widodo & Hidayat, 2021). The community’s limited knowledge of waste cooking oil management is one of the main causes of this problem. This community service activity aimed to provide training on processing used cooking oil into environmentally friendly liquid soap products with both practical and economic value. The implementation approach was carried out in three phases: preparation (including observation and coordination with the subdistrict office), execution covering awareness activities on the impacts of used cooking oil management training, practical demonstrations of liquid soap production, hands-on implementation, and subsequent evaluation through skill competency and satisfaction assessments. The event was participated in by 30 individuals, consisting of housewives and members of the Family Welfare Movement (PKK). The results of the training showed that 90% of participants were able to perform the liquid soap production process on their own, and 80% expressed interest in developing the product into a possible home-based enterprise. This initiative effectively enhanced the community’s understanding and abilities in handling used cooking oil waste, providing a practical approach to mitigating environmental pollution. This program carries the potential to foster the growth of creative economic initiatives centered on household waste management in the Rawajati Subdistrict.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUKARDI HASAN DAN REKAN) Supriadi, Holili; Herlambang, Iqbal; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.113

Abstract

This study aims to test and determine the effect of Competence and Independence on Audit Quality at the Public Accounting Firm of Sukardi Hasan and Partners. The variables in this study are: (1) Dependent Variable, namely Audit Quality, and (2) Independent Variable: Competence and Independence of the auditor. The population in this study is at the Public Accounting Firm of Sukardi Hasan and Partners. The data used in this study are primary data obtained from data collection using a questionnaire. The selection of research samples uses a simple random sampling technique with a sample of 31 respondents. The analysis methods used are normality test, heteroscedasticity test, multiple linear regression analysis, F-statistic test, t-statistic test, and determination coefficient test through the Statistical Package for Social Sciences (SPSS) version 23 program. Based on the results of the F-statistic test, the significance value is 0.039, which is below 0.05. Thus, simultaneously, Auditor Competence and Independence have a significant effect on Audit Quality at the public accounting firm of Sukardi Hasan and Partners.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Manajemen Laba. Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2019 Supriadi, Holili; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.74

Abstract

The purpose of this research is to ascertain whether the management of earnings by manufacturing businesses listed on the Indonesia Stock Exchange between 2015 and 2019 is influenced by company size, profitability, leverage, and audit quality. In this study, the following variables are employed: (1) Profit management is a dependent variable; and (2) company size, profitability, leverage, and audit quality are independent variables. Manufacturing companies that are listed on the Indonesian Stock Exchange are the subjects of this study. The research's data source was each company's annual or financial report from 2015 to 2019. The research sample consisted of 29 companies selected through the use of purposive sampling. Numerous tests, including the correlation and determination coefficient tests, autocorrelation test, multiple linear regression analysis, F-statistical test, t-statistical test, and multicollinearity test, were conducted as analytical tools using the Statistical Package for Social Sciences (SPSS) version 23 . The F-statistical test findings show a significant value of 0.000, or less than 0.05. Therefore, a company's size, profitability, leverage, and audit quality all together have a major influence on earnings management.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA SEKOLAH MADRASAH IBTIDAIYAH (MI) PLUS FATAHILLAH CILEDUG KOTA TANGERANG Tukidi; Oktaviani, Selly Amanda; hastuti, wedia; Ida Adhani
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.338

Abstract

This study involved 44 employees at MI Plus Fatahillah Ciledug, Tangerang City, and employed a quantitative approach using multiple linear regression analysis, the coefficient of determination test (R²), partial test (t), and simultaneous test (F) with SPSS version 25. The analysis resulted in the regression equation Y = 3.299 + 0.297X1 + 0.326X2 + 0.339X3. The Adjusted R² value of 0.714 indicates that 71.4% of employee performance is explained by leadership style, compensation, and work environment, while the remaining 28.6% is influenced by other factors. The t-test results show that all three variables have a significant partial effect on employee performance, with significance values below 0.05. Leadership style, compensation, and work environment each have a positive effect. The F-test shows an F count of 36.751 > F table of 2.84 with a significance of 0.000, indicating that the three variables simultaneously have a significant effect on employee performance.
Mengatasi Tantangan Judi Online: Urgensi Legalitas Usaha, Literasi Keuangan dan Fintech untuk Bisnis Baru di Masa New Normal Wedia Hastuti; Irma Maria Dulame
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.91

Abstract

Tujuan dari diadakannya pengabdian masyarakat ini ialah untuk memberikan pemahaman yang lelbih melndalam dan deltail kelpada masyarakat telntang apa itu pelrjudian onlinel, bahaya pelrjudian onlinel, dan upaya yang dilakukan untuk melmbelrantas pelrjudian onlinel, kurangnya pelmahaman masyarakat awam di bidang hukum melngakibatkan melrelka tidak paham akan akibat hukum apa saja yang bisa timbul akibat tindakan melrelka, bukan hanya itu saja kelgiatan pelngabdian ini belrtujuan untuk melnanggulangi masalah hukum keltika apa yang di harapkan tidak selsuai dengan kenyataan, misalkan pemerintah dan penegak hukum mengharapkan masyarakat tidak melakukan kejahatan seperti contoh judi online namun nyatanya hal ini masih dilakukan sampai saat ini,yang mengakibatkan permasalahan ekonomi di masyarakat, dengan berkembangnya zaman masyarakat harus di beri pemahaman terkait judi online agar tidak terbawa arus. Adapun metode yang digunakan pada kegiatan pengabdian ini adalah Metode Andragogi dan penyebaran kuisioner untuk mengevaluasi kegiatan abdi masayarakat ini. Metode Andragogi yaitu mengkombinasikan metode diskusi, ceramah dan tanya jawab di antara peserta sosialisasi. Peserta yang di maksud disini adalah warga yang berada di wilayah lingkungan warga RT06/RW08 Curug, Pondok Kelapa, Duren Sawit.  Sebagai pemberi materi disini adalah peneliti sendiri yang terdiri dari 2 orang. Adapun hasil dari abdi pada masyarakat ini adalah para masyarakat di wilayah lingkungan warga RT06/RW08 Curug, Pondok Kelapa, Duren Sawit mendapat pemahaman lebih mendalam terkait bahaya dan akibat hukum judi online. Materi yang diberikan dalam sosialisasi mencakup pemahaman mengenai apa itu judi online, risiko perjudian online, pembatasan akses ke situs perjudian online, dan penyediaan layanan dukungan bagi keluarga yang terdampak. Selain sosialisasi melalui pemberian materi dengan cara ceramah, diskusi dan tanya jawab peneliti juga menyebarkan kuisioner mengenai apa itu judi online, dampak serta bahaya judi online termasuk bagaimana pencegahan dari bahaya judi online. Kuisioner selain diisi oleh peserta yang menghadiri sosialisasi juga di sebarkan ke warga di lingkungan RT06/RW08 Curug, Pondok Kelapa, Duren Sawit melalui platform daring yaitu WA kuisioner. Hasil kuisioner menunjukkan hampir 70% peserta sosialisasi maupun responden yang mengisi WA kuisioner cukup memahami mengenai apa itu judi online, dampak serta bahaya judi online termasuk bagaimana pencegahan dari bahaya judi online. Hal ini tentu saja akan memberikan kesadaran dan taat hukum agar tidak melakukan judi online. The aim of holding this community service is to provide a deeper and more detailed understanding to the public about what online gambling is, the dangers of online gambling, and the efforts made to eradicate online gambling. The general public's lack of understanding in the field of law means they do not understand the legal consequences. what can arise as a result of their actions, not only that, this selrvicel aims to ovelrcomel lelgal problelms wheln what is elxpelcteld doels not match relality, for elxamplel thel govelrnmelnt and law elnforcelrs hopel that peloplel will not commit crimels such as onlinel gambling, but in fact this is still beling donel Until now, which has relsulteld in elconomic problelms in socielty, with thel delvellopmelnt of thel timels, peloplel must bel giveln an undelrstanding of onlinel gambling so that thely do not gelt carrield away. Thel melthod useld in this selrvicel activity is thel Andragogi Melthod and distributing quelstionnairels to elvaluatel thel activitiels of this community selrvicel. Thel Andragogi Melthod combinels discussion, lelcturel and quelstion and answelr melthods among socialization participants. Thel participants relfelrreld to helrel arel relsidelnts in thel nelighborhood of RT06/RW08 Curug, Pondok Kellapa, Dureln Sawit.  Thel matelrial providelrs helrel arel thel relselarchelrs thelmsellvels, consisting of 2 peloplel. Thel relsults of this selrvicel to thel community arel that relsidelnts in thel nelighborhood of RT06/RW08 Curug, Pondok Kelapa, Duren Sawit have gained a deeper understanding regarding the dangers and legal consequences of online gambling. The material provided in the outreach includes an understanding of what online gambling is, the risks of online gambling, limiting access to online gambling sites, and providing support services for affected families. Apart from socializing through providing material through lectures, discussions and questions and answers, researchers also distributed questionnaires regarding what online gambling is, the impacts and dangers of online gambling, including how to prevent the dangers of online gambling.Apart from being filled in by participants who attended the socialization, the questionnaire was also distributed to residents in the RT06/RW08 Curug, Pondok Kelapa, Duren Sawit area via the online platform, namely the WA questionnaire. The results of the questionnaire showed that almost 70% of the socialization participants and respondents who filled out the WA questionnaire had a good understanding of what online gambling is, the impacts and dangers of online gambling, including how to prevent the dangers of online gambling. This will of course provide awareness and obey the law so as not to gamble online.
Co-Authors Adam M Tanniewa Agus Joko Susanto Asrul Mulyadin Dulame, Irma Maria Dwita Alfiani Prawesti Elita Endah Mawarni Herlambang, Iqbal Hijriyati, Yoanita Hilda Harun Ida Adhani Irma Maria Dulame Mila Sari Oktaviani, Selly Amanda Silitonga, Lisbeth Laora Supriadi, Holili Titis Istiqomah Tukidi Wiwi Novia Zahra Istiqamah