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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Sains Komputer dan Teknologi Informasi Majority Science Journal Dhana
Wendy Wendy
Universitas Widya Dharma Pontianak
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice

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PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN TAMBANG BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Deri Apriadi; Muhammad Lucky P; Eko Budi Lestari; Eva Yuniarti Utami; Wendy Wendy
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13761

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Populasi yang digunakan dalam penelitian ini adalah populasi Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia 2019–2023 yaitu sebanyak 27 perusahaan. Pengambilan sampel yang dapat diambil dari populasi tersebut, dan pemilihan sampel penelitian ini ditentukan secara purposive sampling. Data Penelitian ini kemudian diproses dan di analisis menggunakan Regresi Linear Berganda dengan menggunakan Program SPSS. Hasil pengujian hipotesis pertama menunjukkan bahwa current ratio dan net profit margin tidak berpengaruh terhadap pertumbuhan laba. Sedangkan debt to asset ratio berpengaruh tetepi tidak signifikan terhadap pertumbuhan laba. Kata Kunci: Current Ratio, Debt to Asset Ratio, Net Profit Margin, Profit Growth
PENGARUH INVESTMEN KNOWLEDGE, SELF EFFICACY DAN PERCEIVED RISK TERHADAP MINAT MAHASISWA INVESTASI SAHAM Listiana Sri Mulatsih; Muhamad Risal Tawil; Lianti Lianti; Wendy Wendy; Ristati Ristati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11625

Abstract

Saham merupakan salah satu instrumen pasar modal yang paling digemari oleh para investor lantaran memberikan tingkat pengembalian yang menarik. Tinggi rendahnya minat mahasiswa Indonesia dalam melakukan investasi saham dipengaruhi oleh kondisi suatu saham di pasar modal. Bagi mahasiswa, pasar modal merupakan wahana yang dapat dimanfaatkan untuk menginvestasikan dananya (dalam asset financial). Penelitian ini bertujuan untuk mengetahui investmen knowledge, self efficacy dan perceived risk terhadap minat mahasiswa investasi saham. Populasi dan sampel dalam penelitian ini adalah mahasiswa yang pernah melakukan investasi saham dengan menggunakan teknik probability sampling: simple random yang berhasil diperoleh sebanyak 150 responden dan tehnik analisis menggunakan SPSS. Hasil penelitian telah menemukan bahwa investmen knowledge, self efficacy dan perceived risk berpengaruh terhadap minat mahasiswa investasi saham. Kata Kunci: Minat Mahasiswa Investasi Saham, Investmen Knowledge, Self Efficacy, Perceived Risk
The Application of Inclusive Accounting to Improve Access to Financial Information for Retail Investors Wendy, Wendy
MSJ : Majority Science Journal Vol. 3 No. 2 (2025): MSJ-MAY
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i2.343

Abstract

The significant growth in the number of retail investors in Indonesia's capital market in recent years indicates increased public participation in investment activities. However, the reality on the ground shows that retail investors still face barriers in understanding and accessing relevant financial information. Financial reports prepared with technical terms and complex formats tend to only be optimally utilized by institutional investors, resulting in information gaps that have an impact on inequality in investment decision making. This study aims to analyze the needs and challenges of retail investors in understanding financial information and explore the urgency of implementing inclusive accounting as a solution. The research uses a qualitative approach with a case study method, involving in-depth interviews with a number of active retail investors in the capital market.The research shows that retail investors have difficulty in understanding financial terminology such as EBITDA, liabilities and operating cash flows. In addition, access to official, real-time financial information is limited, with most informants relying on social media or securities apps as their main source of information. The informants expressed a preference for visual, summarized and narrative presentation of information that is easier to understand. The conclusion of this study suggests that inclusive accounting can be a strategic approach to bridge the financial literacy gap between market participants. It is expected that the implementation of inclusive accounting by companies and the support of regulators can improve information disclosure, expand access, and strengthen retail investor participation in the Indonesian capital market
Penerapan Teknologi Blockchain Untuk Transparansi Dan Akuntabilitas Keuangan Perusahaan: Systematic Literature Review: The Application of Blockchain Technology for Financial Transparency and Accountability in Companies: Systematic Literature Review Wendy, Wendy
Jurnal Sains Komputer dan Teknologi Informasi Vol. 8 No. 1 (2025): Jurnal Sains Komputer dan Teknologi Informasi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/jsakti.v8i1.11827

Abstract

Perkembangan teknologi blockchain telah mendorong transformasi signifikan dalam sistem akuntansi dan pelaporan keuangan perusahaan, terutama terkait upaya peningkatan transparansi dan akuntabilitas informasi keuangan. Meskipun potensi teknologi ini banyak dibahas, pemahaman yang komprehensif mengenai temuan ilmiah yang ada masih terfragmentasi dan belum tersintesis secara sistematis. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara mendalam penerapan teknologi blockchain dalam meningkatkan transparansi dan akuntabilitas keuangan perusahaan melalui pendekatan Systematic Literature Review (SLR). Penelitian ini menggunakan strategi pencarian literatur terstruktur terhadap artikel ilmiah open-access yang relevan, diseleksi berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, serta dianalisis menggunakan teknik content analysis, meta-sintesis, dan meta-analisis kualitatif. Hasil kajian menunjukkan bahwa blockchain secara konsisten diposisikan sebagai teknologi yang mampu meningkatkan keterlacakan transaksi, mengurangi asimetri informasi, serta memperkuat mekanisme akuntabilitas dan auditabilitas keuangan melalui pencatatan yang tidak dapat diubah dan akses data secara real-time. Di sisi lain, literatur juga mengidentifikasi berbagai tantangan implementasi yang berkaitan dengan aspek regulasi, kesiapan infrastruktur teknologi, dan kompetensi sumber daya manusia. Penelitian ini berkontribusi dengan menyajikan sintesis konseptual dan empiris yang terstruktur mengenai peran blockchain dalam sistem keuangan perusahaan, serta memberikan dasar akademik yang kuat bagi pengembangan penelitian lanjutan dan perumusan kebijakan serta praktik profesional di bidang akuntansi dan keuangan.
Improving the Accuracy of Financial Reports with the Right Accounting System Wendy Wendy
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/phvdhc33

Abstract

This study aims to explore how the implementation of the right accounting system can improve the accuracy of financial reports at PT. Wirakarya Sakti. The research method used is a qualitative approach with an exploratory purpose, which focuses on understanding the context and dynamics that exist in the company and the perceptions of related parties in the accounting process. The main data sources come from in-depth interviews with financial managers, accountants, and accounting staff, as well as analysis of company documents such as financial reports, accounting policies, and systems implemented. Participatory observation was also conducted to identify potential problems in ongoing accounting practices. The results of the study indicate that the implementation of a software-based accounting system at PT. Wirakarya Sakti has succeeded in improving the accuracy of financial reports by reducing human error, accelerating the process of data verification and reconciliation, and producing more timely and reliable reports. This system helps in managing transactions in a more structured and efficient manner, and minimizing discrepancies between documents. Thus, this study provides recommendations to continue optimizing the implementation of a technology-based accounting system to support more accurate and efficient financial report management.
Co-Authors Deri Apriadi Eko Budi Lestari Eva Yuniarti Utami Lianti Lianti Listiana Sri Mulatsih Muhamad Risal Tawil Muhammad Lucky P Ristati Ristati