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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 Jurnal Ekonomi Media Bina Ilmiah Jurnal Pendidikan Indonesia (Japendi) Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Hardiyanti, Widhian

Universitas Stikubank

Author-ID : 711316

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Risiko Bisnis, Struktur Aset, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Bei Tahun 2016-2021 Siti Nur Mismawati; Widhian Hardiyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5369

The era of globalization has brought significantly increased economic competitiveness. Companies are required to continue to develop their business. Determining the capital structure is very important for every company. Capital structure decisions can influence the assessment of a company's financial capability by knowing the aspects that can affect a company's capital structure. The purpose of this research was conducted to examine the effect of business risk, asset structure, and sales growth on the company's capital structure partially and simultaneously. The population used in this study is a consumer goods sub-sector manufacturing company listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling technique used purposive sampling, in order to obtain 25 companies that were used as samples in the research. The data analysis technique used in this research is multiple regression analysis. Based on the results of this research, it is known partially that business risk has a significant negative effect on the company's capital structure, while asset structure and sales growth have a significant positive effect on the company's capital structure. Simultaneously, business risk, asset structure, and sales developments influence the company's capital structure. Keywords: Capital Structure, Business Risk, Asset Structure, Sales Growth, Manufacturing Company.

LOGAM MULIA EMAS : ALAT INVESTASI UTAMA BAGI GENERASI SANDWICH ? Hardiyanti, Widhian; Wulandari, Sartika; Santoso, Ignatius Hari
Jurnal Ekonomi Manajemen Vol 7, No 2 (2021): November 2021
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v7i2.3043

This study aims to analyze the differences in attitudes between sandwich generations investing in precious metals in carrying out parenting patterns for parents and children. This research used 67 respondents who specifically consisted of 27 respondents who owned gold as the main investment tool, while the rest were groups of respondents who had investment tools other than gold precious metals through mutual funds.By using the Mann Whitney method, it can be concluded that there are different attitudes in the Sandwich generation who invest in gold and those who invest in other than precious metals in carrying out parenting patterns for parents and children. Furthermore, gold precious metal is not an appropriate investment tool for the sandwich generation because it requires a larger fundraiser and a high level of discipline

Tingkat Kesukaan Nasi Goreng Beras Padi dan Nasi Goreng Beras Jagung di Lingkungan Masyarakat RW 01 Kelurahan Sekayu Kota Semarang Pradapa, Sri Yulianto Fajar; Aulia, Wahyu Mafatikul; Hardiyanti, Widhian; Abhista, Marcelino Vocky
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 17, No 5 : Al Qalam (September 2023)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v17i5.2705

Penelitian ini memberikan kontribusi penting dalam memahami preferensi konsumen terhadap nasi goreng beras padi dan nasi goreng beras jagung. Dengan menggunakan metode komparasi gabungan antara metode kualitatif dan kuantitatif, penelitian ini memberikan informasi yang akurat dan holistik mengenai preferensi masyarakat di RW 01 Kelurahan Sekayu Kota Semarang. Dalam pengumpulan data, peneliti menggunakan eksperimen, kuesioner, dokumentasi, dan studi pustaka untuk mendapatkan hasil yang komprehensif. Hasil penelitian menunjukkan bahwa masyarakat di RW 01 Kelurahan Sekayu Kota Semarang lebih menyukai nasi goreng beras padi daripada nasi goreng beras jagung berdasarkan uji organoleptik. Meskipun penelitian ini hanya dilakukan pada satu wilayah, namun hasilnya dapat memberikan gambaran tentang preferensi konsumen di wilayah sekitarnya. Penelitian ini juga memberikan informasi penting bagi produsen makanan dalam mengembangkan produk mereka untuk memenuhi permintaan konsumen. Dalam era persaingan bisnis yang ketat, pemahaman terhadap preferensi konsumen sangatlah penting bagi keberhasilan bisnis. Oleh karena itu, hasil dari penelitian ini dapat menjadi acuan bagi produsen makanan dalam membuat keputusan yang tepat dalam memproduksi makanan yang disukai oleh masyarakat.

Pengaruh Komisaris Independen, Leverage, Profitabilitas, dan Risk Management Committee (RMC) terhadap Pengungkapan Enterprise Risk Management Haryanti, Nurul Aulia; Hardiyanti, Widhian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of independent commissioners, leverage, profitability, and risk management committee (RMC) on enterprise risk management (ERM) research in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research that uses descriptive methods. The sampling technique used purposive sampling and obtained as many as 70 companies so that the total sample used in this study amounted to 280 samples. The data analysis method used is multiple linear regression analysis using the SPSS 25 application. Based on the results of the research conducted, it shows that independent commissioners, leverage, profitability, risk management committee (RMC) simultaneously have a significant effect on company risk management. While partially, independent commissioners have a significant negative effect on the use of corporate risk management. Leverage and profitability have no and no significant effect on the use of corporate risk management. The risk management committee has a positive effect on the company's risk management.

Pengaruh likuiditas, profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba harti ani, Febru; Hardiyanti, Widhian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to obtain empirical evidence about the effect of liquidity, profitability, leverage, and firm size on earnings management. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This study uses the observation method to obtain information about a number of data that are considered representative of a particular population. The sample in this study was obtained using a purposive random sampling technique, with the sample in the form of the financial statements of manufacturing companies listed on the Stock Exchange with an annual period (ending December 31) for the 2018-2020 period. Based on the research conducted, the results of this study indicate that partially the liquidity variable has a significant positive effect on earnings management. With increasing liquidity, earnings management will experience a significant increase. Partially, the profitability variable has a significant negative effect on earnings management, with increasing company profitability, it will reduce the value of a company's earnings management. In partial leverage does not have a significant effect on earnings management. Partially, the firm size variable has no effect on earnings management.

OPTIMALISASI JANGKAUAN PASAR MELALUI MEDIA SOSIAL INSTAGRAM : INISIATIF KETERLIBATAN PENGELOLA USAHA DALAM PEMASARAN DIGITAL Kristina Anindita Hayuningtias; Widhian Hardiyanti; Cahyani Nuswandari
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.2999

Pemasaran digital telah menjadi komponen penting dalam strategi bisnis modern. Para pelaku usaha memanfaatkan berbagai platform digital dalam memasarkan produknya, termasuk pelaku usaha jajanan kaki lima (street food). Boomber Street Food, salah satu usaha jajanan kaki lima di Surakarta menghadapi tantangan dalam mencapai jangkauan pasar yang lebih luas melalui platform instagram. Permasalahan yang dihadapi adalah kurangnya pemahaman pemilik tentang pentingnya pemasaran digital dan masih rendahnya tingkat keterlibatan pengelola dalam membuat konten kreatif sebagai upaya menunjang aktivitas promosi Boomber Street Food. Pengabdian ini bertujuan untuk mengatasi tantangan yang dihadapi oleh Boomber Street Food dengan mengusulkan pendampingan yang melibatkan pengelola dalam mengoptimalkan pemanfaatan media sosial instagram sebagai media dalam memasarkan produk. Pelaksanakan kegiatan pengabdian diawali dengan memberikan pemahaman kepada pemilik dan pengelola tentang pentingnya pemasaran digital. Setelah itu dilanjutkan dengan pendampingan dalam pembuatan konten kreatif yang harapannya dapat meningkatkan jangkauan pasar mereka melalui platform Instagram dan mencapai kesuksesan dalam pemasaran digital yang lebih efektif. Luaran dari kegiatan pengabdian ini adalah konten baik gambar maupun video yang di upload di akun resmi instagram Boomber Street Food.

PENINGKATAN PENGELOLAAN UMKM DI LINGKUNGAN DAWIS SEKARWANGI GUNUNG PATI KOTA SEMARANG Wulandari, Sartika; Maria Goreti Kentris Indarti; Ajeng Aquinia; Rachmawati Meita Oktaviani; Widhian Hardiyanti
PROFICIO Vol. 5 No. 2 (2024): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i2.3525

Pengabdian masyarakat yang difokuskan pada peningkatan pengelolaan Usaha Mikro, Kecil, dan Menengah (UMKM) di lingkungan Dawis Sekarwangi. Melalui aspek pengetahuan dasar perpajakan, pencatatan akuntansi UMKM, dan pemasaran online, PkM ini bertujuan untuk memberikan pemahaman dan keterampilan yang diperlukan bagi UMKM dalam mengelola keuangan, pajak, dan pemasaran online dengan lebih tepat serta memahami dasar-dasar perpajakan yang relevan untuk mematuhi peraturan perpajakan yang berlaku. Untuk mencapai tujuan pengabdian masyarakat tersebut, beberapa solusi yang sesuai dapat diterapkan, dengan cara sosialisasi, pelatihan, penyeddiaan materi yang edukatif, serta pendampingan. Hasil kegiatan ini adalah sebagian besar pengelola UMKM bertambah pengetahuannya mengenai akuntansi UMKM, pajak UMKM dan pemasaran online. Sebagian besar pengelola UMKM juga dapat mencoba mempraktikkan pencacatan akuntansi dengan aplikasi, serta membuat pemasaran online).

Kinerja Keuangan Perusahaan Transportasi Pra dan Masa Pandemi Covid-19 Sari, Anisa Kantata; Hardiyanti, Widhian
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

The rapid spread of the Covid-19 outbreak certainly had a major impact on the Indonesian economy. The financial success of businesses involved in the transport sector is undoubtedly affected by this. This study aims to compare the financial performance of business actors in the transportation sector before and during the Covid-19 pandemic. To measure financial performance, the current ratio, return on assets, and return on equity will be used in this study. This type of research uses quantitative descriptive research. The population of this study includes all transportation-related companies listed on the Indonesia Stock Exchange between 2019-2020. The sampling technique used is purposive sampling. Wilcoxon signed rank test and Paired Sample t-test were used to test the hypothesis. SPSS 25 software is used in data management in this study. The findings show that there is a significant difference in the financial performance of transportation companies in terms of liquidity and profitability ratios during a pandemic from the evaluation results of the mean difference test using the Wilcoxon signed rank test method for the variable current ratio and return on equity with the SPSS program. The profitability ratios measured using the variable return on assets also show that there is a significant difference between financial performance before and during the Covid-19 pandemic which was tested using a paired sample t-test.

DAMPAK COVID-19 TERHADAP STRUKTUR MODAL, LEVERAGE, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMIA PADA BEI Angelia Christina Putri Prasetyo; Widhian Hardiyanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7528

The COVID-19 pandemic has spread to all corners of the world and affected all aspects of life. The biggest impact come from the economic sector, formed in lockdown system and PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat), where those systems limit community / citizen to carry out work and daily activities. As a result, there is significant decrease in people's income and purchasing power for goods and services. Therefore, the purpose of this study is to find out whether or not COVID-19 has an impact on Capital Structure, Leverage, Profitability and Firm Value, where the decrease of people's purchasing power for goods and services significantly affected the companies financial condition. The study uses quantitative research methods where the data is taken from financial statements of companies listed on the Indonesia Stock Exchange. The study uses purposive sampling where the result samples are 140. From this research, the writer found out that there were no significant differences in Capital Structure, Profitability and Firm Value. However, there were significant differences between before and after Covid-19 for Leverage, so it can be concluded that COVID-19 only had impact on company Leverage, in economic sector.

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

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.

Co-Authors Abhista, Marcelino Vocky Adila Ayu Sukma Afiyanti, Arsita Andi Kartika Angelia Christina Putri Prasetyo Annisa Raissa Nathania Aquinia, Ajeng Artin Bayu Mukti Aulia Azzahra Aulia, Wahyu Mafatikul Azis Nur Rosyid Batara Daniel Bagana Bogy Febriatmoko Bogy Febriatmoko Cahyani Nuswandari Dewi Dian Pertiwi Eka dian Kurnia santi Eko Nur Wahyudi 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 Rizka Yunifia Putri Santoso, Ignatius Hari Saputri, Aprilia Ana Sari, Anisa Kantata Sartika Wulandari Siti Nur Mismawati Sri Mulyani Sri Sudarsi Sri Yulianto Fajar Pradapa SUNARTO Vici Tiara Anjarsari Wahyu Mafatikhul Aulia

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