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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 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 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 Wahyu Mafatikhul Aulia; Widhian Hardiyanti; Artin Bayu Mukti; Azis Nur Rosyid
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 PENERAPAN SAPTA PESONA DAN MOTIVASI WISATAWAN TERHADAP KEPUASAN PENGUNJUNG (STUDI KASUS PADA TAMAN KYAI LANGGENG ECOPARK MAGELANG) Artin Bayu Mukti; Widhian Hardiyanti; Sri Yulianto Fajar Pradapa; Wahyu Mafatikhul Aulia
Media Bina Ilmiah Vol. 19 No. 6: Januari 2025
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji pengaruh penerapan Sapta Pesona dan kualitas layanan wisata terhadap kepuasan pengunjung di TKL Ecopark Magelang. Sapta Pesona, yang mencakup aspek Aman, Tertib, Bersih, Sejuk, Indah, Ramah, dan Kenangan, diadopsi sebagai panduan meningkatkan kualitas destinasi wisata. Metode deskriptif kuantitatif digunakan dalam penelitian ini, dengan pengumpulan data melalui survei kuesioner yang melibatkan 113 responden. Hasil analisis menunjukkan bahwa baik Sapta Pesona maupun kualitas layanan wisata memiliki pengaruh positif yang signifikan terhadap kepuasan pengunjung. Nilai korelasi antara variabel-variabel ini menunjukkan hubungan yang kuat, di mana penerapan Sapta Pesona terbukti berkontribusi lebih besar terhadap peningkatan kepuasan pengunjung dibandingkan dengan layanan wisata. Dengan demikian, optimalisasi penerapan Sapta Pesona dan peningkatan layanan wisata direkomendasikan untuk meningkatkan pengalaman pengunjung secara berkelanjutan di TKL Ecopark Magelang.
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