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Pengelolaan Keuangan Untuk Mencegah UMKM Financial Distress Rukun Warga 10 Antapani Kidul Bandung Nisa Raudatul Janah; Nisa Septiani; Wiwit Pawitri
Jurnal Inovasi Masyarakat Vol. 4 No. 1 (2024): Jurnal Inovasi Masyarakat
Publisher : LP2M Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jim.v4i1.1909

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk meningkatan pengetahuan dan kemampuan dalam pengembagan usaha serta pengelolaan keuangan bagi UMKM kalangan rumah tangga untuk mencegah kegagalan keuangan UMKM (UMKM Financial Distress), Target dari pengabdian ini adalah memberikan pelatihan membuat pencatatan keuangan,laporan keuangan dan menyusun perencanaan pengembangan usaha dengan BMC (Business Model Canvas). Metode yang digunakan dalam PKM adalah metode ceramah, metode tutorial dan metode diskusi (FGD). Pembahasana materi-materi terkait pelatihan disampaikan melalui metode ceramah, kemudian metode tutorial langsung dilaksanakan dengan praktik secara langsung. Serta metode diskusi (FGD) sebagai sarana dalam menyampaikan permasalahan yang dihadapi peserta. Hasil dari kegiatan PKM ini secara keseluruhan sangat baik dan memuaskan. Komponen yang berhasil dicapai dalam pelaksanaan kegiatan ini yaitu tercapainya tujuan kegiatan serta tercapainya target materi pelatihan yang sesuai dengan rencana.
The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting Guna Ismawan; Wiwit Pawitri; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.381

Abstract

Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.
Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud Wiwit Pawitri; Suryani, Irma; M.Syahrudin; Aysarah Nuryana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1942

Abstract

This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.
Peningkatan Literasi Investasi Aman bagi Ibu Muda melalui Sosialisasi di SD Islam Mutiara Hati Bandung Setiawati, Liya; Istiqomah, Yuliani; Pawitri, Wiwit
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i3.13580

Abstract

Perkembangan ekonomi dan keuangan di Indonesia meningkat pesat dalam beberapa tahun terakhir. Pertumbuhan ini mencerminkan optimisme terhadap kemajuan sektor ekonomi nasional, termasuk meningkatnya minat masyarakat dalam pengelolaan keuangan dan investasi. Di balik tren positif ini, masih terdapat tantangan besar berupa rendahnya literasi keuangan di sebagian kelompok masyarakat, terutama di kalangan ibu-ibu muda. Sayangnya, belum semua ibu-ibu muda dibekali pemahaman yang memadai tentang pengelolaan keuangan yang bijak dan investasi yang aman. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk memberikan edukasi dan sosialisasi tentang investasi yang aman bagi pemula, dengan fokus kepada ibu-ibu muda di lingkungan SD Islam Mutiara Hati Bandung. Melalui kegiatan ini, peserta diharapkan dapat memahami pentingnya berinvestasi secara cerdas, mengenali ciri-ciri investasi bodong, dan membangun kesadaran tentang perencanaan keuangan jangka panjang yang aman dan berkelanjutan. Metode pelaksanaan program PKM ini disusun secara sistematis melalui beberapa tahapan. Kegiatan sosialisasi investasi yang aman bagi pemula kepada ibu-ibu muda di SD Islam Mutiara Hati Bandung telah berjalan dengan lancar dan memberikan dampak positif bagi peserta. Melalui kegiatan ini, ibu-ibu muda yang sebelumnya kurang memiliki pengetahuan tentang investasi kini lebih memahami pentingnya investasi yang aman dan cara mengenali investasi yang berisiko
Pemanfaatan Platform Digital pada UMKM dalam Meningkatkan Daya Saing Usaha : Pendekatan Netnografi Liya Setiawati; Edwin Karim; Wiwit Pawitri
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i3.7964

Abstract

Digital transformation has become a crucial factor in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) amidst the changing global economic landscape. This study aims to explore how MSMEs utilize digital platforms, the strategies used to optimize their online presence, and the challenges faced during the digitalization process. The research method uses a netnographic approach, namely an ethnographic study conducted in the digital realm, by combining participatory and non-participatory observations of MSME community activities on various digital platforms, such as Facebook, Instagram, and online marketplaces (Shopee, Tokopedia, and the like) during the period of January to March 2025. Researchers observed communication patterns, content strategies, and interactions between MSME actors and consumers. Data were analyzed using a thematic analysis approach to identify key themes that reflect digital marketing strategies, forms of innovation, and barriers to digital technology adoption. The results show that digital platforms are not only used as promotional media, but also as a means to build consumer trust, expand distribution and marketing networks, and encourage product and service innovation. MSMEs actively utilize features such as live streaming, customer reviews, and collaborations with local influencers to increase product visibility. However, MSMEs still face various obstacles, such as limited digital literacy, a lack of understanding of platform algorithms, limited capital for paid digital promotions, and increasingly fierce competition in the digital ecosystem. Technical barriers, such as uneven internet access and a lack of technological assistance, also slow down the digitalization process. This research contributes to the literature on MSME digitalization in Indonesia using a contextual netnography approach. Furthermore, the study's findings offer practical recommendations for businesses to optimize the use of digital platforms and for policymakers to design more targeted assistance programs, particularly to increase the digital capacity of MSMEs in the regions.
Green Orientation and Digital Capabilities Driving Regional MSME Sustainability Istiqomah, Yuliani; Pawitri, Wiwit
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.315

Abstract

Purpose: This paper investigates how organizational capabilities influence MSMEs' sustainable performance via digital financial inclusion and the contingent impact of government support. Method: Quantitative survey method was used, and partial least squares structural equation model was adopted to validate the proposed model. Findings: The results indicate that digital marketing capability, financial literacy capability, green entrepreneurial orientation and dynamic capability possess a positive impact on sustainable MSME performance. Such capabilities also multiply digital financial inclusion, which mediates in a critical way the translation of internal strengths into sustainability outcomes. Performance Based outcome It is implied that MSMEs can enhance performance when they seamlessly integrated digital financial services into their operations. Nonetheless, government support do not largely reinforce these links, indicating that institutional efforts might yet be insufficiently align with MSMEs digital and sustainability necessities at regional business level. Novelty: This study provides an integrative capability-based framework that locates digital financial inclusion as a critical means of connecting multiple organizational capabilities to sustainable MSME performance. Implications: The result of the study indicates that sustainable development of MSME is mostly to internal capability building and less by external policy support. MSME owners are advised to boost digital marketing, financial knowledge, adaptability and sustainable practices as well, to ensure they can fully capture the benefits of digital financial ecosystems. For policy-makers the results emphasize that more generic support programmes should be replaced with targeted capability building digital-embedded policies which better underpin long-term MSME sustainability.
Profitability and Capital Structure as Determinants of Firm Value: An Empirical Study in The Pharmaceutical Industry Hafitriyanti, Reza Ace; Syahrudin, Muhammad; Pawitri, Wiwit
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4707

Abstract

This study investigates the influence of profitability and capital structure on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Firm value, proxied by Price to Book Value (PBV), reflects investor perception of a company’s performance and sustainability. Profitability, measured by Return on Assets (ROA), represents managerial efficiency in utilizing assets, while capital structure, measured by Debt to Equity Ratio (DER), reflects the level of financial leverage. Using a quantitative approach with panel data regression, secondary financial data from nine purposively selected pharmaceutical firms were analyzed. Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, confirmed that the Random Effect Model was the most appropriate estimator. The regression results demonstrate that profitability has a positive and significant effect on firm value, indicating that firms with higher earnings performance are more highly valued by investors. Conversely, capital structure shows an insignificant effect on firm value, suggesting that leverage was not a primary consideration in investor assessments of pharmaceutical firms during the study period. Nevertheless, the simultaneous test revealed that profitability and capital structure jointly affect firm value, although profitability plays the dominant role. These findings underscore that the valuation of pharmaceutical firms in Indonesia is more strongly driven by internal financial performance than by financing structure. The study contributes updated empirical evidence by focusing on a strategically important sector in the post-pandemic context and provides practical implications for managers, investors, and regulators in enhancing profitability and ensuring sustainable growth.
Global Trends In Good Corporate Governance And Tax Risk Management: A Bibliometric Analysis Using Vosviewer Angelia Nirwana Sari, Laras; Pawitri, Wiwit; Subagdja, Achmad
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1035–1048

Abstract

Purpose: This study aims to map how scientific research on the relationship between Good Corporate Governance (GCG) and Tax Risk Management has evolved in recent years and to identify key thematic clusters in this area. Methodology: A Systematic Literature Review (SLR) was conducted using Publish or Perish software for data retrieval and VOSviewer for bibliometric mapping and visualization. Results: The analysis revealed an upward trend in scholarly publications linking GCG to tax risk. Findings: Findings indicate that strong corporate governance plays a crucial role in minimizing tax-related risks through mechanisms such as audit committees, board oversight, and disclosure practices. Novelty: This study contributes novelty by combining two bibliometric tools to systematically explore this interdisciplinary domain. Originality: The originality lies in its structured synthesis of existing literature, providing a global perspective on how GCG can be leveraged to manage tax risks. Conclusion: In conclusion, research on GCG and tax risk is expanding, but further empirical and sector-specific studies are needed to build more robust governance-tax frameworks.
Co-Authors Aysarah Nuryana Edwin Karim Guna Ismawan Hafitriyanti, Reza Ace Irma Suryani Laras Angelia Nirwana Sari Liya Setiawati Liya Setiawati Muhammad Syahrudin Nisa Raudatul Janah Septiani, Nisa Subagdja, Achmad Yuliani Istiqomah