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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
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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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 Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak Sartika Wulandari; Rachmawati Meita Oktaviani; Sunarto; Widhian Hardiyanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1352

Abstract

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance.
The Sandwich Generation and Cryptocurrencies: Trust, Product Knowledge and Reference Group as Triggers of Investment Intention Ignatius Hari Santoso; Widhian Hardiyanti; Mulyo Budi Setiawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5153

Abstract

The rise and evolution of Cryptocurrency has been continuous since the launch of Bitcoin in 2009. However, Cryptocurrency as an investment instrument has not been able to attract the attention of young people. Moreover, the legal basis of trading involving Cryptocurrencies still has the potential to change, thus there could be concerns over the legality of Crypto assets as an investment medium. This research seeks to prove the effectiveness of several predictors such as trust, product knowledge and reference groups in shaping the intention to invest in Cryptocurrency. The result is that among the 3 constructs used in the measurement, only the Product Knowledge construct has a significant impact on the formation of intention to invest in Cryptocurrency
PENDAMPINGAN PENGGUNAAN APLIKASI SIASET UNTUK KOPERASI DESA WISATA CANDIREJO MAGELANG Hardiyanti, Widhian; Mulyani, Sri; Mukti, Artin Bayu; Retnowati, Retnowati
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 3 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i3.50888

Abstract

Digital transformation plays a key role in the development of the local economy. Candirejo Tourism Village in Magelang is a tourism destination rich in natural and cultural potential. However, the challenge to effectively utilize this potential is the lack of application of modern technology. The use of the SIASET (System Administration and Assets) application was initiated as an effort to improve the performance of Candirejo Village Tourism Cooperative (KDWC) Magelang. This community service programme aims to implement the use of SIASET with a mentoring approach in KDWC Magelang. Through collaboration between academics, students and KDWC, this programme aims to link technology with cooperative needs and improve digital literacy among cooperative members. The mentoring method consists of training, guidance and socialization related to the use of the SIASET application. In addition, the mentoring is carried out taking into account the unique characteristics of KDWC, ensuring that the approach is appropriate to the social and cultural context of the village. The results of this community service programme show a significant impact on the use of the SIASET application. Through intensive mentoring, KDWC members have improved their understanding of the technology and how to integrate it into their daily activities. KDWC's administrative efficiency improved through more structured and transparent financial management.Konteks globalisasi dan perkembangan teknologi, transformasi digital memiliki peran kunci dalam memajukan sektor ekonomi lokal. Desa Wisata Candirejo di Magelang merupakan salah satu destinasi pariwisata yang kaya akan potensi alam dan budaya. Namun, tantangan untuk memanfaatkan potensi tersebut dengan efektif muncul akibat kurangnya penerapan teknologi modern. Penggunaan aplikasi SIASET (Sistem Informasi dan Administrasi Koperasi) telah diinisiasi sebagai upaya untuk meningkatkan kinerja Koperasi Desa Wisata Candirejo. Program pengabdian masyarakat ini bertujuan untuk mewujudkan penerapan aplikasi SIASET dengan pendekatan pendampingan di Koperasi Desa Wisata Candirejo Magelang. Melalui kolaborasi antara akademisi, mahasiswa, dan pihak desa, program ini bertujuan untuk menghubungkan teknologi dengan kebutuhan koperasi serta meningkatkan literasi digital di kalangan anggota koperasi. Metode pendampingan terdiri dari pelatihan, bimbingan, dan sosialisasi terkait penggunaan aplikasi SIASET. Selain itu, pendampingan dilakukan dengan mempertimbangkan karakteristik unik dari Koperasi Desa Wisata, memastikan bahwa pendekatan yang diambil sesuai dengan konteks sosial dan budaya desa. Hasil dari program pengabdian masyarakat ini menunjukkan dampak yang signifikan dalam penerapan aplikasi SIASET. Melalui pendampingan yang intensif, anggota koperasi mengalami peningkatan dalam pemahaman mereka terhadap teknologi dan cara mengintegrasikannya dalam aktivitas sehari-hari. Efisiensi administrasi koperasi meningkat melalui pengelolaan keuangan yang lebih terstruktur dan transparan.
DETEKSI MANAJEMEN LABA: PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW (Studi Empiris Perusahaan Manufaktur di Indonesia) Kartika, Andi; Janah, Afifatul; Hardiyanti, Widhian
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.260

Abstract

This study aims to identify profit management in manufacturing companies listed on the Indonesia Stock Exchange based on the factors that influence it, namely: tax planning, deferred tax burden, deferred tax assets, managerial ownership, and free cash flow. Profit management is measured using a profit distribution approach. The sampling method uses purposive sampling with a research period of 2018 to 2020. The relationship and or influence between variables is explained using Multiple Linear Regression Analysis. The results showed that the variables of tax planning, managerial ownership and free cash flow had a positive effect on profit management. Meanwhile, variable deferred tax burdens and deferred tax assets have an insignificant negative effect on profit management.
Up skilling cup cake fondant decoration berbasis pemberdayaan wanita sebagai alternatif usaha mandiri untuk Kelompok Dharmawanita di Kecamatan Sukaraja Aulia, Wahyu Mafatikhul; Hardiyanti, Widhian; Mukti, Artin Bayu; Rosyid, Azis Nur
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 2 (2024): Mei
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i2.1947

Abstract

Sukaraja salah satu kecamatan di kabupaten. Sebagian besar warganya petani namun karena semakin sempitnya lahan pertanian maka terjadi mobilisasi ke kota Tasikmalaya untuk bekerja menjadi buruh di pabrik bordir. Akibat forcemajor covid 19 dan perkembangan teknologi, semua tenaga manusia digantikan oleh mesin membuat banyak pegawai yang dirumahkan. Melihat fenomena tersebut, warga membentuk suatu kelompok usaha Mekarsari yang tergabung dalam persatuan Dharmawanita kecamatan Sukaraja. Melalui Kementrian Perindustrian yang memiliki program untuk pengembangan kapasitas dan kapabilitas bagi IKM yang baru terbentuk memberikan suatu program pelatihan berupa BIMTEK WUB IKM. Kementrian Perindustrian menggandeng beberapa dosen dibidang pastry bakery, dan pastry chef dari ICA Bandung berkolaborasi memberikan ugrading skill bagi kelompok usaha berupa pembuatan roti dengan 10 variasi resep. Salah satu variasi yang berikan adalah pembuatan cupcake yang dihias menggunakan foundant agar lebih menarik dan bernilai jual. Dengan dibekali beberapa keterampilan produk dan foodcost, memberi penguatan bagi kelompok usaha merintis usaha mandiri di Sukaraja.
Pengaruh Kualitas Pelayanan, Kualitas Produk, Customer Experience Dan Word Of Mouth Terhadap Kepuasan Nasabah Tabungan SI HARYA (Simpanan Hari Raya) Di PT BPR Artha Tanah Mas Semarang Saputri, Aprilia Ana; Hardiyanti, Widhian
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1339

Abstract

Penelitian ini menganalisis mengenai pengaruh Kualitas Pelayanan, Kualitas Produk, Customer Experience dan Word Of Mouth terhadap Kepuasan Nasabah Tabungan SI HARYA (Simpanan Hari Raya) di PT BPR Artha Tanah Mas. Penelitian kuantitatif digunakan dalam jenis penelitian ini. Sumber data yang digunakan adalah data primer dan data sekunder. Sampel dalam penelitian ini adalah nasabah tabungan SI HARYA di PT BPR Artha Tanah Mas. Peneliti mengumpulkan data menggunakan kuesioner atau survey dan dianalisis menggunakan analisi korelasi serta analisis regresi linier berganda di bantu oleh SPSS. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh secara simultan pada variabel Kualitas Pelayanan , Kualitas Produk, Customer Experience dan Word Of Mouth terhadap Kepuasan Nasabah tabungan SI HARYA di PT BPR Artha Tanah Mas. Tingkat signifikansinya adalah 0,000< 0,05. Hasil penelitian ini juga menunjukkan adanya pengaruh secara persial pada Kualitas Produk dan Word Of Mouth terhadap Kepuasan Nasabah tabungan SI HARYA di PT BPR Artha Tanah Mas. Pada Customer Experience berpengaruh positif tetapi tidak signifikan terhadap Kepuasan Nasabah tabungan SI HARYA di PT BPR Artha Tanah Mas. Sedangkan pada Kualitas Pelayanan menunjukkan bahwa Kepuasan Nasabah tabungan SI HARYA di PT BPR Artha Tanah Mas tidak terpengaruh sama sekali. Kepuasan Nasabah dipengaruhi oleh variabel Kualitas Pelayanan , Kualitas Produk, Customer Experience, dan Word Of Mouth dalam uji determinasi.
Pendekatan Holistik Dalam Penciptaan Logo Produk Melalui Integrasi Socio-Technical Systems dan Design Thinking Retnowati, Retnowati; Anjarsari, Vici Tiara; Wahyudi, Eko Nur; Mukti, Artin Bayu; Hardiyanti, Widhian
Jurnal Pendidikan Indonesia Vol. 6 No. 1 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i1.1568

Abstract

Penelitian ini mengintegrasikan pendekatan Socio-Technical Systems (STS) dan Design Thinking untuk menciptakan logo produk minuman herbal yang holistik dan sesuai dengan kebutuhan pengguna. Proses desain dimulai dengan tahap Empathize untuk memahami preferensi visual, nilai-nilai konsumen, dan kebutuhan informasi tentang produk alami. Tahap berikutnya melibatkan pengembangan konsep kreatif melalui brainstorming di tahap Ideate, diikuti dengan pembuatan prototipe yang diuji dalam berbagai media pada tahap Prototype. Pengujian logo dilakukan menggunakan System Usability Scale (SUS) untuk mengukur kegunaan dan kepuasan pengguna terhadap logo yang dihasilkan. Hasil penelitian menunjukkan bahwa integrasi STS dan Design Thinking secara efektif menghasilkan logo yang relevan secara estetika, fungsional, dan diterima oleh audiens target. Pendekatan ini dapat digunakan dalam proyek desain lain yang memerlukan keseimbangan antara elemen sosial dan teknis.
Seberapa Efektivitas Aplikasi SiAKU Terhadap Laporan Keuangan Koperasi Desa Wisata Candirejo: Studi Kasus Pada Koperasi Desa Wisata Candirejo Rizka Yunifia Putri; Widhian Hardiyanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2480

Abstract

This study aims to examine the difference in how effective and efficient the application is in managing the financial statements of the Candirejo Tourism Village Cooperative, before and after using through the Financial Administration Information System (SiAKU) application. Through the Si AKU application, experts provide comprehensive updates and settings to make it easier for Candirejo city tourists to help record visit packages. Candirejo tourism village is a tourism located in Candirejo Village, Borobudur District, Magelang Regency, Central Java Province. This study used quantitative procedures with data collection strategies through convenience surveys to obtain satisfaction fulfillment scores. This study uses quantitative methods that explain the differences between variables. This study used a sample of 10 respondents from employees of the Candirejo Tourism Village Cooperative through the interview method and the Paired T-Test stage with an alpha of 5%. The results of this test show that there are differences between effectiveness and efficient variables in managing the time of making financial statements at the Candirejo Tourism Village Cooperative.
Strategi Komposisi Paket Wisata dalam Rangka Mendukung Edukasi Pariwisata Berbasis Desa pada Gen Z Studi Kasus di Koperasi Desa Wisata Candirejo Kabupaten Magelang Aulia Azzahra; Widhian Hardiyanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2482

Abstract

The motivation behind this study is to examine the possible piece of visit bundles for age z in light of a legitimate concern for instructive the travel industry by considering the purposes behind picking vacationer locations. This study utilizes a quantitative methodology that gets information through the dispersion of online surveys including age z to decide the impact of every part. This shows that age z has an interest in chatting with visit bundles in towns that teach age z, so the Candirejo The travel industry village Agreeable should deal with the accessible visit bundles well in order to welcome youthful vacationers to visit and need to learn new societies in the town. Candirejo the travel industry town is a travel industry situated in Candirejo Village, Borobudur Locale, Magelang Rule, Focal Java Region. The consequences of this study got information, among others: 1) visit bundle factors influence the interest and choice to visit z-type travelers to foster information, 2) the travel industry interest factors and vacationer visits decidedly affect visit bundles, with additional interest and visiting choices of sightseers to visit Candirejo The travel industry village, and 3) together there is a positive and huge impact on every variable to impact choice to visit Candirejo The travel industry village.
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