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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Studi Akuntansi, Keuangan, dan Manajemen Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR) International Journal of Economics, Business and Innovation Research
Wilamsari, Feni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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OPTIMALISASI DIGITAL MARKETING STRATEGY UMKM BATIK RANDU7 MULIA PROBOLINGGO Dhany, Umi Rahma; Wilamsari, Feni; Musriati, Titik; Ngatimun, Ngatimun; Masluha, Siti
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7115

Abstract

The aim of this service is to provide online marketing assistance for the owners of Batik Randu 7 Mulia UMKM hand-written batik craftsmen and to provide understanding for owners and practitioners of Batik Randu 7 Mulia UMKM about the importance of online marketing in the era of globalization. The method used is described in several stages, namely identifying and solving problems, preparing a marketing plan, providing assistance in using social media and e-commerce, and evaluating activities. The most basic problem faced by partners is that marketing is still carried out conventionally. The solution offered is digital marketing management. The marketing plan carried out is making neater photos and videos, training in using marketing tools, and setting a promotional budget. Determining the right promotional media in the form of social media TikTok and Instagram. The TikTok social media that was created has a current number of followers of 60 since the last account was created. Meanwhile, Instagram social media followers have 6 followers since the last account creation.
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profotabilitas Sebagai Variabel Moderasi Umi Rahma Dhany; Wilamsari, Feni; Ahmad Iskandar Rahmansyah; Titik Musriati
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.1112

Abstract

In the midst of the increasingly rapid development of the business world, company value plays an important role, especially in the eyes of investors. Company value is an important element that describes the success of achieving company performance. There are several factors that can influence company value, including capital structure and profitability. This research aims to examine the effect of capital structure on company value with profitability as a moderating variable. In this case, capital structure is proxied by the Debt Equity Ratio (DER), while company value and profitability are proxied by the Price Earning Ratio (PER) and Return on Equity (ROE), respectively. The object of this research uses a sample of government-owned commercial banking companies listed on the Indonesia Stock Exchange (BEI) during the observation period 2016 - 2023. The sample was selected based on predetermined criteria and data analysis using Smart PLS3. The results of hypothesis testing show that the DER variable has no effect on PER in government-owned commercial banking companies, while ROE is able to moderate the effect of DER on PER in government-owned commercial banking companies.
Determinants of Internal Audit Quality and External Audit Fees Wilamsari, Feni; Musriati, Titik; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1223

Abstract

Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampling criteria were used in this research as a sample selection technique.and obtained a total of 43 samples. Data Analysis Method using Confirmatory Factor Analysis with PLS3. The object is the internal audit of companies that are members of the Japfa Group. The research results show that competence and objectivity are determinants of internal audit quality. Furthermore, internal audit quality has  significant effect on external audit fees.
Electric Canting Innovation for Production Cost Efficiency in Randu7 Mulia Batik SMEs Probolinggo Wilamsari, Feni; Hariyanto, Moh. Fendi; Ferdiansyah, Nanda Bagus; Cahyono, Budi Dwi
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.1102

Abstract

This research presents an effort to innovate electric canting by utilizing the micro heater element in solder (MHE), where MHE is active when it receives electricity. MHE acts as an element that converts electrical energy into heat, and with a relatively stable temperature, MHE can heat the malam liquid storage tube. The hot malam tube will be filled with solid malam until the malam melts and can be applied to cloth. In addition, an on off button is also installed which functions to transmit and cut off electricity to the MHE or in other words adjusts to user needs. The implementation of the use of electric canting started at Batik Randu7Start and then it can also be implemented at other hand-written batik SMEs in Probolinggo. The benefits of this electric canting aside from overcoming the problems that exist in UMKM Batik Randu7, what is no less important is being able to reduce production costs when compared to using manual canting. With this, it is also hoped that MSMEs can continue to grow batik and create competitive advantages in the market.
Investor Behaviour Analysis: The Impact Financial Performance, FOMO and Financial Literacy on Generation Z Investment Decisions Wilamsari, Feni; Ana, Selvia Roos; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1505

Abstract

Investing is important for long-term financial planning for Gen Z, who have quick access to investment instruments such as stocks, bonds, and cryptocurrencies, yet many do not fully understand its role in building wealth. This study aims to examine the effect of company financial performance and the FOMO (Fear of Missing Out) phenomenon on Gen Z's investment decisions, as well as the role of financial literacy in moderating these two factors. Questionnaires were sent in order to gather research data, and a purposive sampling strategy was used to choose the sample. To investigate the moderating impact inside the model, the data were subjected to Moderated Regression Analysis (MRA) using EViews 13. The results showed that the company's financial performance did not have a significant effect on Gen Z's investment decisions. In contrast, FOMO shows a significant influence on Gen-Z investment decisions. In addition, this study also tested the moderating effect of financial literacy. The results show that financial literacy does not moderate the effect of corporate financial performance or FOMO on Gen Z investment decisions.
Impacts of Ownership Structure, Size, and Profitability as Moderating Factors on Stock Price Amani, Tatik; Wilamsari, Feni; Salim, Muhammad
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1549

Abstract

This present study intends to analysis the influence of ownership structure and firm size on stock price, while considering profitability acting a moderating variable focusing on banking firms registed on Indonesia Stock Exchange (IDX) while 2021-2023 observation year. In this research, the ownership structure includes both institutional and managerial ownership, while firm size is evaluated based on total assets. Profitability is represented by ROA, and stock cost is determined by annual closing stock cost. The study applies quantitative panel regression analysis with EViews 13 software. The outcomes indicated that neither managerial nor institutional ownership significantly influenced stock prices. Meanwhile, firm size significantly impacts stock prices. Furthermore, profitability does not appear to enhance the correlation between ownership structure and the company size regarding stock price, highlighting the crucial role of financial performance in attracting investor interest. These findings provide insights for banking management and investors in gaining insight into the key elements that affect a firm’s stock market valution.
Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index Koeshardjono, R Hery; Wilamsari, Feni; Maisyaroh, Maulida Putri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1552

Abstract

The study aims to examine the effect of free cash flow and leverage on earnings management, as well as to assess the influence as moderator is Good Corporate Governance Index in this relationship. The research focuses on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative method was employed, implementing regression on panel data to evaluate the direct effects, and Moderated Regression Analysis to test the moderating role of the Good Corporate Governance Index. The study involved secondary data collected from financial statements and corporate governance reports.  The findings indicate that both free cash flow and leverage have a significant negative effect on earnings management. Furthermore, the Good Corporate Governance Index significantly moderates the relationship between leverage and earnings management, indicating that stronger governance mechanisms can influence opportunistic financial behavior. However, the GCG Index does not moderate the relationship between free cash flow and earnings management. These findings highlight the importance of effective corporate governance in constraining earnings management practices within the consumer goods industry.
Profitability as a Moderator of Intellectual Capital, Social Responsibility, and Enterprise Risk Management Effects on Firm Value Suharsono, Judi; Wilamsari, Feni; Fithrianto, M Novan; Andrianata, Mufid; Nisak, Choirun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1553

Abstract

The purpose of this research is to investigate the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on firm value, with profitability as a moderating variable. This study is motivated by the inconsistent findings in previous research regarding the influence of IC, CSR, and ERM on firm value, particularly in emerging markets such as Indonesia. In recent years, the food and beverage sector in Indonesia has experienced dynamic growth, driven by changing consumer behavior, digital transformation, and increasing investor attention. Despite this, many firms in the sector still face challenges in maintaining sustainable value creation. The scope of this investigation includes food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Explanatory inquiry is employed as the research method, using a population of 72 firms and a sample of 22 firms selected through purposive sampling. The data were analyzed using moderating regression analysis with the help of EViews 13 software. The findings revealed that Intellectual Capital, Corporate Social Responsibility, and Enterprise Risk Management did not significantly influence firm value, and profitability did not moderate these relationships.
IT Capability, Audit Risk and the Role of Internal Control Wilamsari, Feni; Rahmadhany, Umi; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1072

Abstract

Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.
Fraud as a Social Construction: Qualitative Findings on the Role of Opportunity and Gender Dynamics in Accounting Practices Wilamsari, Feni; Purwanti, Lilik
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2525

Abstract

This study explores fraud as a socially constructed phenomenon shaped by individual experiences, organizational contexts, and gendered dynamics within accounting practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews with auditors, practitioners, and academics to understand how meanings of fraud are formed, negotiated, and enacted. The findings reveal that opportunity remains the most dominant driver of fraudulent behavior, transcending gender boundaries. While participants initially associated fraud cases with male perpetrators due to media representation and structural exposure, the study shows that both men and women share equal potential to commit fraud when opportunities emerge. Gender differences appear not in the propensity to engage in fraud, but in access to roles, visibility, and situational pressures that shape exposure to such opportunities. The study contributes to a deeper understanding of fraud beyond traditional rational-choice models by emphasizing its socio-cultural embeddedness. Implications highlight the need for organizations to address structural factors that create opportunities for fraud and to reconsider gendered assumptions embedded within fraud risk assessments.
Co-Authors Ahmad Iskandar Rahmansyah Amani, Tatik Ana, Selvia Roos Andrianata, Mufid Cahyaningati, Retno Cahyono, Budi Dwi Dhany, Umi Rahma Ferdiansyah, Nanda Bagus Hariyanto, Moh. Fendi Hendra, Joni Hudzafidah, Khusnik Koeshardjono, R Hery Lilik Purwanti Maisyaroh, Maulida Putri Mufid Andrianata Ngatimun Ngatimun Nisak, Choirun Novan Fithrianto Rahmadhany, Umi Salim, Muhammad Siti Masluha Suharsono, Judi Titik Musriati