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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Equilibrium EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) EconBank : Journal Economics and Banking Jurnal Ekonomi Manajemen Kumawula: Jurnal Pengabdian Kepada Masyarakat JIIP (Jurnal Ilmiah Ilmu Pendidikan) PROFICIO: Jurnal Pengabdian Masyarakat Media Bina Ilmiah Jurnal Informatika Ekonomi Bisnis
Hardiyanti, Widhian
Universitas Stikubank
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Mathematics Social Sciences Other

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ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT KEMISKINAN PROVINSI DI PULAU JAWA Dewi Dian Pertiwi; Widhian Hardiyanti
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 19, No 01 (2022): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v19i01.4448

Abstract

AbstractPoverty is a problem that must be completed by a country, in particular developing countries. Poverty is also influenced by several factors including education, income, unemployment, health, and access to goods and services. This study aims to analyze the influence of the literacy rate and unemployment on the level of poverty of the Provinces in the Island of Java period of 2015 to 2019. The research method used is the method of panel data regression. Panel data regression is a combination of time series data and cross-section data. The Data used is time series data for the last 5 years in the year of 2015-2019 and the cross-section data as many as 6 data Province on the Island of Java. The result of a combination of time series data and cross-section data generate 30 observations. Tools for processing the data in this study using Microsoft Excel and Eviews 9.The choice of the regression model of panel data covering the Estimate of the Common Effect Model, Fixed Effect Model, and Random Effect Model. The selection of the model using the Chow Test and Hausman Test. The results of the second test are recommended researchers to use the output of the Estimation of the Fixed Effect Model to test the hypothesis. The results showed that the literacy rate has a negative and significant effect on the level of poverty of the Provinces in the Island of Java and unemployment doesn’t affect the level of poverty of the Provinces in the Island of Java. Keywords: Poverty; Literacy Rates; Unemployment.AbstrakSalah satu bukti keberhasilan dalam pembangunan nasional adalah pengendalian masalah kemiskinan. Namun sampai saat ini kemiskinan masih tetap menjadi permasalahan klasik multidimensi karena di dalam masalah kemiskinan terkandung permasalahan ekonomi, kualitas sumber daya manusia, pendidikan serta keterbatasan akses terhadap pemenuhan kebutuhan pokok sehingga upaya penanganannya juga harus bersifat multidimensi. Banyak sekali faktor yang menyebabkan kemiskinan dimana faktor-faktor tesebut bagaikan lingkaran setan yang terus berputar tanpa ada ujungnya. Penelitian ini bertujuan untuk menganalisis pengaruh variabel independen Angka Melek Huruf (AMH) dan Pengangguran (P) terhadap Kemiskinan (PPM). Populasi dalam penelitian ini adalah seluruh orang yang dikategorikan miskin di Indonesia, sedangkan sampel dalam penelitian ini adalah orang yang dikategorikan miskin di Provinsi Pulau Jawa, yaitu DKI Jakarta, Jawa Barat, Jawa Tengah, Jawa Timur, DIY, dan Banten. Data dianalisis dengan menggunakan regresi data panel (pooled data). Alat pengolah data dalam penelitian ini menggunakan software Microsoft Excel dan Eviews 9. Pilihan model regresi data panel meliputi Estimasi Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM). Pemilihan model menggunakan Uji Chow dan Uji Hausman. Hasil kedua uji tersebut merekomendasikan peneliti untuk menggunakan output Estimasi Fixed Effect Model (FEM) untuk pengujian hipotesis. Hasil penelitian memperlihatkan bahwa AMH berpengaruh negatif dan signifikan terhadap kemiskinan dan Pengangguran berpengaruh positif dan tidak signifikan terhadap kemiskinan. Kata Kunci: Kemiskinan; AMH; Pengangguran.
Analisis Penerapan Tata Kelola Perusahaan dan Audit Internal Terhadap Kinerja Keuangan Perbankan Syariah Indonesia Febri Rikasari; Widhian Hardiyanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.948

Abstract

The world of banking is one of the important aspects in moving activities in the economic field. It is important for banks to maintain stable and increasing profitability to fulfill obligations to shareholders, attract investors to invest, and increase public confidence in storing excess funds held by banks. This study aims to analyze the effect of Corporate Governance by measuring the sharia supervisory board, board of directors, and audit committee on the financial performance of Islamic banking as measured by profitability using Return On Assets (ROA) in Islamic banking companies registered with the Financial Services Authority (OJK) for the periode 2017-2021. This research method uses secondary data with documentation techniques. With a population of 14 Islamic Comercial Banks, the sample for this study was 5 Islamic comercial bank companies that match the criteria for selecting each company that attaches financial statements and good corporate governance reports by including the number of sharia supervisory boards, boards of directors, and audit committees. The sampling method used in this research is using purposive sampling technique. The data analysis technique uses multiple regression analysis using the SPSS 25 program. The result of this study explain that the sharia supervisory board has a partial negative effect on profitability, while the board of directors and audit committee have no effect on profitability.
A Analysis of Islamic Banks in Indonesia and Malaysia Using CAMEL Pipin Lestari; Widhian Hardiyanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i1.164

Abstract

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.
Analisis Komparatif Tingkat Kinerja Keuangan Bank Umum Syariah Dan Bank Umum Konvensional Di Indonesia ( Studi Kasus Pada Tahun 2015-2019 ) Eka dian Kurnia santi; Widhian Hardiyanti SMB., MM
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.330

Abstract

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019. The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test. Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.
Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Adila Ayu Sukma; Sartika Wulandari; Widhian Hardiyanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.527

Abstract

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting
Pengaruh kebijakan investasi, dividen, pendanaan dan profitabilitas terhadap nilai perusahaan manufaktur di daftar BEI Nila Fauziah; Widhian Hardiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.418 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1049

Abstract

Firm value is a value that reflects a fair price paid by an investor in a company. This study focuses on manufacturing companies, because it is seen directly from how far the role of society and other industries in using manufactured products. The purpose of this study is to determine the effect of investment policy, financing policy, and profitability of manufacturing companies listed on the BEI. The method used in this study is a quantitative research method. The sampling technique used is the method of Purposive Random Sampling. This study calculates the profitability ratio with Return on Assets (ROA). Data analysis techniques used are Normality Test, Classical Assumption Test, and Model Test. Tests can say that investment policies do not affect the value of the company. Dividend policy does not affect firm value. The policy does not affect the value of the company. Meanwhile, profitability affects firm value. Companies that experience an increase in profits reflect that the company has a good performance, thus generating positive sentiment from investors and can make the company's price increase.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur Widhian Hardiyanti; Andi Kartika; Sri Sudarsi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1035

Abstract

Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
PENGARUH PENGANGGURAN DAN PDRB SEBAGAI PENYUMBANG MASALAH KEMISKINAN DI KOTA BESAR Batara Daniel Bagana; Widhian Hardiyanti; Muhammad Ali Masum
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 20, No 01 (2023): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v20i01.7388

Abstract

 AbstractThe purpose of this study is to explore and review how big the impact of unemployment and gross regional domestic product (GDP) is on the number of people who are in the poor category in big cities in provinces on the island of Java. The categories that are the object of this research are all residents who are below the poverty line in the State of Indonesia. The specimens taken in this study are groups of people who are below the poverty line in six big cities on the island of Java. The data used is panel regression (pooled data) with a total of thirty observational data. Processing in this study uses Eviews version 9 and Ms Excel. The selection of the regression panel models includes the general effects estimation model, the fixed effects model, and the random effects model. The results of the two statistical tests encouraged researchers to use the results of the fixed effect estimation model to test the hypothesis. The results showed that unemployment had a significant positive effect on poverty while gross regional domestic product P had a significant negative effect on poverty in provincial capitals on the island of Java.Keywords: Unemployment; Poverty; Random Effects Model; Fixed Effect Models; Effect Estimation Models AbstrakTujuan penelitian ini adalah untuk mendalami dan mengkaji kembali seberapa besar dampak yang ditimbulkan oleh pengangguran dan produk domestik regional bruto(PDRB) kepada angka masyarakat yang berada pada katagori tidak mampu di ibu kota besar pada  provinsi di Jawa. Kategori yang menjadi obyek penelitian ini adalah seluruh penduduk yang berada dibawah garis kemiskinan di Negara Indonesia. Spesimen yang diambil pada pengkajian ini adalah golongan masyarakat yang berada dibawah garis kemiskinan di enam kota besar di Pulau Jawa. Data menggunakan regresi panel (pooled data) dengan total tiga puluh data observasi. Pengolahan dalam penelitian ini menggunakan Eviews versi9 dan Ms Excel. Pemilihan model panel regresi meliputi model estimasi efek umum, model efek tetap, dan model efek acak. Hasil dari kedua uji statistik tersebut mendorong para peneliti untuk menggunakan luaran dari model estimasi efek tetap untuk menguji hipotesis. Hasil kajian menunjukkan bahwa pengangguran berpengaruh signifikan positif terhadap kemiskinan sedangkan produk domestik regional bruto berdampak signifikan negatif terhadap kemiskinan di ibu kota provinsi di pulau Jawa.Kata kunci: Pengangguran; Kemiskinan; Model Acak Umum; Model Efek Tetap; Model Estimasi Efek
Keberadaan Komisaris Independen, Risk Management Comitee, Ukuran Perusahaan dan Pengaruhnya terhadap Pengungkapan Enterprise Risk Management Hardiyanti, Widhian; Nurhayati, Ida; Kartika, Andi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 12 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.11 KB) | DOI: 10.54371/jiip.v5i12.1338

Abstract

Artikel ini menguji seberapa berpengaruhnya keberadaan komisaris independen, Risk Management Committee (RMC) serta besarnya sebuah perusahaan terhadap pengungkapan enterprise risk management (ERM) di perusahaan manufaktur yang terdaftar di BEI periode tahun 2017-2020. Peneiitian ini menggunakan perusahaan manufaktur yang terdapat pada BEI periode tahun 2017-2020 sebagai populasi. Sedangan penelitian ini menggunakan metode kuantitatif yang bersifat deskriptif. Pengambilan sampel menggunakan teknik purposive sampling sehingga dipero1eh sebanyak 70 perusahaann. Total sampel yang digunakan penelitian ini sebanyak 280 sampel. Analisis data yang digunakan adalah ana1isis regresi linier berganda dengan alat hitung ap1ikasi SPSS versi 25. Hasi1 penelitian menunjukkan bahwa keberadaan komisaris independen, Risk Management Committee (RMC) dan besarnya sebuah perusahaan secara simultan berpengaruh signifikan terhadap pengungkapan enterprise risk management. Sedangkan secara parsial, komisaris independen dan Risk Management Committee berpengaruh positif signifikan terhadap pengungkapan enterprise risk management. Sedangkan Seberapa besar ukuran sebuah perusahaan tidak berpengaruh terhadap pengungkapan enterprise risk management.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Pandemi Covid-19 Sari, Anisa Kantata; Hardiyanti, Widhian
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 1 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.804 KB) | DOI: 10.54371/jiip.v6i1.1412

Abstract

Pandemi Covid-19 telah memaksa pemerintah untuk melakukan kebijakan penguncian wilayah dan pembatasan sosial secara masif. Hal tersebut berdampak pada kinerja keuangan perusahaan yang bergerak pada sektor transportasi. Penelitian ini bertujuan untuk mengetahui bagaimana kondisi kinerja keuangan sebelum dan sesudah pandemi covid-19 pada perusahaan yang bergerak di sektor transportasi. Kinerja keuangan diukur dengan menggunakan beberapa rasio, yaitu rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio pasar. Jenis penelitian ini adalah penelitian kuantitaitf deskriptif. Populasi dalam penelitian ini adalah seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Teknik pengambilan sampel dengan menggunakan metode purposive sampling sehinggan diperoleh 24 perusahaan sebagai sampel. Pengujian hipotesis dilakukan dengan menggunakan wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa pada rasio likuiditas dan rasio profitabilitas terdapat perbedaan yang signifikan di antara periode sebelum dan periode sesudah kasus covid-19 terjadi di Indonesia. Sedangkan, pada rasio solvabilitas dan rasio pasar, tidak terdapat perbedaan yang signifikan di antara kedua periode tersebut.
Co-Authors Abhista, Marcelino Vocky Adila Ayu Sukma Afiyanti, Arsita Andi Kartika Angelia Christina Putri Prasetyo Aprilia Ana Saputri Aquinia, Ajeng Artin Bayu Mukti Artin Bayu Mukti Aulia, Wahyu Mafatikul Azis Nur Rosyid Batara Daniel Bagana Bogy Febriatmoko Bogy Febriatmoko Cahyani Nuswandari Dewi Dian Pertiwi Eka dian Kurnia santi Fasya Fadhila Febri Rikasari harti ani, Febru Haryanti, Nurul Aulia Ida Nurhayati Janah, Afifatul Kartika Andi Kristina Anindita Hayuningtias Maria Goreti Kentris Indarti Muhammad Ali Ma’sum Mulyo Budi Setiawan Nila Fauziah Pipin Lestari Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Retnowati Retnowati Santoso, Ignatius Hari Sari, Anisa Kantata Sartika Wulandari Siti Nur Mismawati Sri Mulyani Sri Sudarsi Sri Yulianto Fajar Pradapa Sri Yulianto Fajar Pradapa SUNARTO Wahyu Mafatikhul Aulia Wahyu Mafatikhul Aulia