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All Journal Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal Markcount Finance Journal of Multidisciplinary Sustainability Asean Islamic Studies in the World
Widasari, Ela
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Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisis Pengaruh Rasio Hutang Terhadap Economic Value Added (EVA) Widasari, Ela
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1 No 3 (2013)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i3.32

Abstract

The research was conducted to analyze the effect of debt to total assets ratio, debt to equity, inventory turnover, receivable turnover, and working capital turnover of Economic Value Added (EVA). Nonprobability sampling method based on purposive sampling. This study used the multiple linear regression analysis. The result showed that simultaneous debt to total assets ratio, debt to equity ratio, inventory turnover, receivable turnover, and working capital turnover has no effect on Economic Value Added (EVA), partially inventory turnover affect Economic Value Added (EVA), while debt to total assets ratio, debt to equity ratio, receivable turnover and working capital turnover has no effect on Economic Value Added (EVA).
The Effect Of Qardhul Hasan Capital On Micro Business Development Of Islamic Micro Waqf Bank Customers (Research on BWM Syariah Lan Taburo La Tansa Lebak Banten Customers) Budiman, Budiman; Widasari, Ela
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9722

Abstract

Micro and small enterprises are very important in supporting national economic stability. With micro businesses, people can run their economy without having to use regulations made for larger-scale businesses. The role of micro businesses is to reduce poverty and encourage the rate of economic growth. This study aims to determine the effect of capital on the development of micro businesses in customers assisted by the Lan Taburo Lebak Islamic Micro Waqf Bank. The results showed that the micro business of sharia micro waqf bank customers after getting capital from megalami profit development below Rp. 500,000 decreased by 63%, while for micro businesses that received profits of Rp. 500,000 - Rp. 1,000,000 increased by 33%, as well as businesses that received profits of Rp. 1,000,000 - Rp. 1,500,000 increased by 41%, then those that received profits above Rp. 1,500,000 increased by 79%. The average business profit after receiving financing from the Islamic Micro Waqf Bank is 54%. Based on the results of the analysis, it shows that there is a positive and significant effect of capital loans on customer micro business development. While the coefficient of determination test results state that the capital variable can only explain 65.4% of micro business growth while the remaining 34.6% is influenced by other factors.
Challenges and Opportunities for Implementing IFRS Standards Globally Misrofingah, Misrofingah; Widasari, Ela; Rudiyanto, Rudiyanto; Hanifah, Hanifah; Herlina, Herlina
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1290

Abstract

Globally, the implementation of International Financial Reporting Standards (IFRS) offers many opportunities and challenges. Although IFRS standards aim to increase transparency and consistency in financial reporting worldwide, their implementation faces many challenges. One of the main challenges is differences in existing national accounting systems, which often require major adjustments to meet IFRS standards. Infrastructure and training readiness are additional issues. Many businesses, especially in developing countries, face difficulties in adopting the necessary technology and training staff to comply with IFRS standards.  However, opportunities to improve the quality of financial reporting also arise as a result of implementing IFRS. To increase the credibility of financial reports and make it easier to compare company performance around the world, IFRS standards provide a more standardized and transparent framework. In addition, IFRS adoption can encourage regulatory harmonization and increase market efficiency by reducing differences in financial reporting between countries. Overall, although there are significant obstacles to the global adoption of IFRS standards, the benefits of transparency, credibility and market efficiency that they offer cannot be ignored.
Enhancing Trust, Internal Control, and Accountability: Budget Goals Commitment as a Mediator Rudiyanto, Rudiyanto; Tunnufus, Zakiyya; Widasari, Ela
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2625

Abstract

We investigated the effects of trust in supervisors (TS), internal control (INCTRL), and budget goals commitment (BGC) on public performance accountability (PERFACT). Using data collected from 191 respondents through structured questionnaires, the research verifies the direct and indirect relationships between variables based on structural equation modeling (SEM) analysis. Our evidences reveal that in the first structural model, trust in supervisors and internal control significantly influence budget goals commitment, with trust in supervisors being significant. This highlights the critical role of fostering trust to ensure stronger commitment to budgetary objectives. In the second structural model, public performance accountability is significantly influenced by internal control and budget goals commitment. Although trust in supervisors has less of a direct impact on public accountability, indicating that its effect may be more nuanced and indirect. Furthermore, the study provides empirical evidence for the mediating role of budget goals commitment. Specifically, it demonstrates that budget goals commitment bridges the relationship between trust in supervisors and public accountability. This finding underscores the importance of a committed budgetary framework in enhancing accountability in public sector organizations. This relationship is highlighted by practitioners and policy makers as meaningful knowledge and insight. Strengthening internal control systems and fostering trust in supervisors, combined with a focus on budget goals commitment, can significantly enhance public performance accountability.
Financial Management Practices in SMEs: Challenges and Solutions Widasari, Ela; Paniran, Paniran; Furniawan, Furniawan; Mufidah, Firda
Journal of Multidisciplinary Sustainability Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v1i4.1520

Abstract

Background. Small and medium-sized enterprises (SMEs) are essential to economic growth and job creation but face unique financial management challenges that can impede their sustainability and growth. Limited access to capital, insufficient financial planning, and inadequate accounting skills are among the main obstacles hindering SMEs' financial success. Purpose. This study aims to identify the primary challenges in financial management practices among SMEs and to propose solutions that can enhance their financial stability and growth potential. Method. A mixed-methods approach was used in this research, combining quantitative data from SMEs' financial performance metrics with qualitative insights from interviews with SME owners and financial managers. Financial metrics provided an overview of common problem areas, while interviews gave a deeper understanding of the practical challenges SMEs encounter. Results. The findings indicate that SMEs commonly struggle with cash flow management, budgeting, and accessing credit, which undermines their operational efficiency and resilience. Additionally, limited financial literacy among SME managers further exacerbates these challenges, often leading to ineffective financial decision-making. Conclusion. The study concludes that targeted training in financial literacy, better access to funding options, and support for implementing accounting systems can significantly improve the financial health of SMEs. Policy implications suggest that collaboration between government bodies and financial institutions is crucial to develop tailored financial solutions, focusing on accessible financing and financial education. These strategies could empower SMEs to overcome financial challenges, strengthening the SME sector’s role in the economy.
Innovative Strategies for Managing Financial Risk in the Digital Age Rudiyanto, Rudiyanto; Widasari, Ela; Lusiana, Ria; Nurhaini, Nurhaini
Islamic Studies in the World Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i2.1521

Abstract

Background. The digital age has introduced both unprecedented opportunities and risks in financial management, as technological advancements have reshaped the landscape of financial operations. With the rapid growth of digital transactions, cybersecurity threats, and volatile markets, managing financial risk has become more complex for organizations. Purpose. This study aims to explore innovative strategies for managing financial risk in the digital era, focusing on technology-driven solutions that enhance risk assessment, mitigation, and resilience. The research investigates how digital tools such as artificial intelligence, machine learning, and blockchain can be leveraged to predict, monitor, and minimize financial risks effectively. Method. A mixed-method approach was employed, combining quantitative analysis of financial risk data with qualitative insights from industry experts. Machine learning algorithms were applied to historical financial data to identify risk patterns, while interviews with financial managers provided insights into practical risk management challenges and solutions. Results. Results indicate that AI-based predictive analytics significantly improve risk detection accuracy by up to 85%, and blockchain technology enhances transaction transparency, reducing fraud risks. These findings suggest that integrating advanced digital tools can lead to a more resilient and proactive financial risk management framework. Conclusion. The study concludes that adopting technology-driven strategies is essential for effective financial risk management in the digital age. By implementing AI, machine learning, and blockchain, organizations can gain real-time insights and foster a proactive approach to risk. These strategies not only reduce exposure to potential threats but also enhance decision-making processes, contributing to long-term financial stability.
The Impact of Automation on the Future of Accountancy Profession Widasari, Ela; Hanifah, Hanifah; Dewi, Susana; Firmansyah, Firmansyah
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1524

Abstract

Background. Automation is transforming the accountancy profession, reshaping traditional roles and introducing new dynamics within the field. With advancements in artificial intelligence and machine learning, routine accounting tasks such as data entry, transaction processing, and report generation are increasingly automated, reducing the need for manual intervention. Purpose. This shift raises questions about the future role of accountants and the skills necessary to adapt to a more technology-driven environment. This study investigates the impact of automation on the accountancy profession, examining both the opportunities for increased efficiency and the potential challenges for professionals Method. A mixed-methods research approach was utilized, combining quantitative analysis of automation trends in accounting practices with qualitative insights from industry professionals. Data on the adoption of automated tools in accounting were analyzed to assess changes in productivity, error rates, and task completion times, while interviews with accountants provided perspectives on the evolving skillsets and competencies required. Results. Findings reveal that automation enhances efficiency by reducing errors and increasing productivity; however, it also necessitates a shift toward analytical and advisory roles, requiring accountants to develop new competencies in data interpretation and strategic decision-making Conclusion. The study concludes that automation will redefine the accountancy profession, with technology taking over repetitive tasks and creating opportunities for value-added roles. Accountants will need to focus on skills such as critical thinking, data analysis, and advisory functions to remain competitive. This shift underscores the importance of continuous learning and adaptability as essential components for future success in the field of accountancy.
Co-Authors Budiman Budiman Dewi, Susana Firmansyah Firmansyah Furniawan, Furniawan hanifah hanifah Herlina Herlina Lusiana, Ria Misrofingah, Misrofingah Mufidah, Firda Nurhaini, Nurhaini Paniran Paniran Rudiyanto Rudiyanto, Rudiyanto Tunnufus, Zakiyya