Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Jurnal Penelitian dan Pengabdian Masyarakat
Widyaningsih, Dhina Sri
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA SENTRA IKM MENGHADAPI REVOLUSI INDUSTRI 4.0 Mentari, Theresia; Putra, Kharisma Nugraha; Amelia, Verra Rizki; Widyaningsih, Dhina Sri; Y, Ryant Nicolas Hasiholan; Setiawan, Nathalie Angelica
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22946

Abstract

IKM tidak terlepas dari pemasalahan seperti tidak tersedianya informasi akuntansi, sehingga berdampak pada keberlangsungan usaha yang dijalankannya. Tujuan dari diselenggarakannya pengabdian kepada masyarakat berupa pelatihan dalam penyusunan dan pelaporan keuangan IKM di Kota Palangka Raya adalah untuk membantu para pelaku IKM di Kota Palangka Raya untuk menyusun dan membuat laporan keuangan pada usaha yang telah dijalankanya. Pengabdian pada Masyarakat dilaksanakan di Huma Kalawa Betang Cafe Temanggung Tilung Kota Palangka Raya pada hari Sabtu 16 September 2023 dengan 20 peserta pelaku IKM di Kota Palangka Raya. Peserta pelatihan termotivasi untuk menjalankan praktik akuntansi sehingga tersedianya informasi akuntansi berupa laporan keuangan yang bisa digunakan bagi pelaku usaha sendiri dalam pengambilan keputusan usahanya ataupun pihak eksternal dalam pemberian modal maupun kredit kepada pelaku UMKM di Kota Palangka Raya. Dengan demikian IKM kota Palangka Raya siap dalam menghadapi revolusi Industri 4.0.
TANTANGAN KEUANGAN DOSEN MUDA DI UNIVERSITAS PALANGKA RAYA: STUDI FENOMENOLOGI Nugroho, Sanjayanto; Widyaningsih, Dhina Sri; Aprilita, Aprilita; Damayanti, Nurlia Eka; Darmawan, A Diki
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13406

Abstract

Penelitian ini bertujuan untuk memahami perilaku keuangan dosen muda di Universitas Palangka Raya (UPR) melalui pendekatan kualitatif dengan desain fenomenologi. Dosen muda, yang biasanya berada di awal karir akademis mereka, sering menghadapi tantangan unik dalam mengelola keuangan mereka. Melalui desain penelitian fenomenologi, penelitian ini berusaha untuk mengeksplorasi dan memahami pengalaman subjektif dosen muda dalam membuat keputusan keuangan. Data penelitian dikumpulkan melalui wawancara mendalam, observasi dan dokumentasi, serta dianalisis dengan teknik analisis fenomenologi terhadap 8 (delapan) informan yang tersebar di 8 (delapan) fakultas di UPR. Dari hasil wawancara mendalam terhadap 8 informan ditemukan bahwa perilaku keuangan dosen muda dipengaruhi oleh latar belakang pendidikan, profesi dan fakultas tempat mereka bernaung. Meskipun terdapat perbedaan preferensi dan pendekatan dalam pengelolaan keuangan, para dosen muda secara umum menunjukkan kesadaran yang tinggi akan pentingnya literasi keuangan, perencanaan keuangan dan diversifikasi pendapatan. Temuan ini menunjukkan bahwa pendidikan dan latar belakang profesi memainkan peran penting dalam membentuk perilaku keuangan individu. Individu-individu ini juga menghadapi berbagai tantangan karena mereka harus membagi fokus di luar kegiatan tridharma perguruan tinggi seperti pengajaran, penelitian dan pengabdian masyarakat. Kata kunci: Perilaku Keuangan, Dosen Muda, Fenomenologi, Universitas Palang Raya (UPR)
The Role of Financial Technology in Transforming Business Models in the Banking Sector Maithy, Sifera Patricia; Yeba, Evinalia; Hamzah, Pratiwi; Widyaningsih, Dhina Sri
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2024): VOL. 6, NO. 1 (2025): JE3S, MARCH 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i1.7434

Abstract

This research aims to explore the role of Financial Technology (FinTech) in changing business models in the banking sector, particularly at Bank Kalimantan Tengah. FinTech, as part of the digital financial industry revolution, offers a range of innovative services capable of improving operational efficiency and financial inclusion. This research uses a qualitative approach with a case study method that includes in-depth interviews, field observations, and analysis of related documents. The results show that the implementation of FinTech has successfully reduced operational costs by up to 15%, accelerated transaction processes, and provided more practical services for customers. However, significant challenges have also emerged, mainly related to uneven digital infrastructure, low digital literacy, and customer data security that still needs to be improved. The research also found that great opportunities exist through the application of FinTech, such as expanding market share, increasing financial inclusion in remote areas, and developing innovative financial service products. Future FinTech development strategies include improving digital infrastructure, strengthening information security systems, and intensive training for human resources. Strategic collaboration with non-bank FinTech companies is recommended to accelerate technological innovation and digital banking services. Thus, Central Kalimantan Bank is expected to be able to face the challenges of competition in the digital era while contributing to local and national economic growth.
Pemberdayaan Sumber Daya Manusia Dalam Pengembangan Potensi Ekonomi Lokal di Desa Bundar Sukmaputra, Roni Kurnia; Widyaningsih, Dhina Sri; Sukmani, Meylinda
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i10.62372

Abstract

This research aims to examine the role of human resources (HR) empowerment in developing local economic potential in Bundar Village, Barito Selatan Regency, Central Kalimantan. Bundar Village has dominant economic potential in rubber commodities and fisheries, supported by village government initiatives in developing the livestock and agricultural sectors. This qualitative research employed in-depth interviews with the village head, community leaders, and youth representatives, supported by document study and SWOT analysis. The results indicate that HR empowerment is a crucial foundation for economic diversification and mitigating the risks associated with rubber price fluctuations. Local wisdom serves as a strong social capital but also presents challenges, particularly social resistance to regulations prohibiting land burning for agriculture, which requires sustainable farming technical solutions. Furthermore, community dependency on aid and the lack of program continuity are major obstacles. An effective empowerment strategy must integrate the enhancement of technical, managerial, and entrepreneurial competencies in alignment with local values (intercropping systems) to create competitive products. Thus, sustainable HR empowerment will strengthen Bundar Village's economic self-reliance and strategically position it as a quality provider of food commodities and services for the IKN Nusantara region.
Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada UMKM di Kota Palangka Raya: Digital-Based Financial Report Preparation Training for Micro, Small, and Medium Enterprises in Palangka Raya City Putra, Kharisma Nugraha; Alexandro, Rinto; Amelia, Verra Rizki; Widyaningsih, Dhina Sri; Mentari, Theresia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5583

Abstract

The progress and success factors of Micro, Small, and Medium Enterprises (MSMEs) lie in how they utilize accounting information when making business decisions to manage their operations. One form of such accounting information is the financial reports of Micro, Small, and Medium Enterprises (MSMEs). The purpose of conducting Community Engagement (PkM) in the form of training for digital-based financial report preparation and reporting for MSMEs in Palangka Raya City is to assist MSME entrepreneurs in composing and generating financial reports for their businesses using technological advancements. The community engagement took place at the Central Kalimantan Directorate General of Treasury Office. The training was held on Thursday, July 6, 2023, and was attended by 15 participants, comprising MSME entrepreneurs from Palangka Raya City. The participants were motivated to enhance their financial administration practices, ensuring that they can create well-structured financial reports for their businesses using digital accounting applications. These reports can then be used by the entrepreneurs themselves for making business decisions, as well as by external parties for providing funding or credit to MSME entrepreneurs in Palangka Raya City.
Pendampingan Edukasi Keuangan bagi Peserta Didik SMP Isen Mulang Palangka Raya Aprilita, Aprilita; Widyaningsih, Dhina Sri; Bancin, John Budiman; Sukmani, Meylinda; Damayanti, Nurlia Eka; Nugroho, Sanjayanto
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i4.163

Abstract

Community Service Activities (PKM) with the theme financial education aim to build a culture of financial literacy among Isen Mulang Palangka Raya Middle School students. PKM activities were initiated and implemented by lecturers and students from the Faculty of Economics and Business, Palangka Raya University. There were 16 students who attended this educational activity consisting of 6 class VII students, 3 class VIII students, and 7 class IX students. Student enthusiasm is very high. This is demonstrated by the high level of interaction between students and presenters as well as responses from written questionnaires distributed by the Team at the end of the activity. There are 7 questions related to financial management asked by students to the presenters as well as 12 quizzes from the presenters which the students are able to answer.
Analisis Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia dengan Firm Size sebagai Variabel Mediasi Barus, Iren Nita Br; Sarlawa, Rita; Mahrita, Ani; Widyaningsih, Dhina Sri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.6170

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan dengan firm size sebagai variabel mediasi pada perusahaan sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan sumber data sekunder berupa laporan keuangan tahunan perusahaan selama periode 2020–2024. Pemilihan periode penelitian didasarkan pada adanya fluktuasi harga komoditas batu bara dan dinamika kondisi ekonomi global yang berpengaruh terhadap kinerja serta nilai perusahaan. Penentuan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 18 perusahaan yang memenuhi kriteria penelitian. Metode analisis data yang digunakan adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS, yang memungkinkan pengujian hubungan langsung maupun tidak langsung antarvariabel penelitian. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa perusahaan dengan kinerja keuangan yang baik cenderung memiliki nilai pasar yang lebih tinggi. Selain itu, kinerja keuangan juga berpengaruh positif dan signifikan terhadap firm size, yang menunjukkan bahwa peningkatan kinerja keuangan mendorong pertumbuhan ukuran perusahaan. Firm size terbukti berpengaruh signifikan terhadap nilai perusahaan, namun dengan arah pengaruh negatif, sehingga perusahaan dengan ukuran yang lebih besar tidak selalu diikuti oleh peningkatan nilai perusahaan. Lebih lanjut, firm size terbukti mampu memediasi pengaruh kinerja keuangan terhadap nilai perusahaan secara signifikan dengan sifat mediasi yang tidak konsisten. Temuan ini mengindikasikan bahwa pertumbuhan ukuran perusahaan pada sektor pertambangan batu bara tidak selalu mencerminkan peningkatan nilai pasar, sehingga strategi ekspansi perlu mempertimbangkan efisiensi operasional dan sensitivitas terhadap fluktuasi harga komoditas.
Ethical Financial Management Practices and Organizational Resilience: The Mediating Role of Financial Transparency and Cooperative Culture in Credit Unions Sarlawa, Rita; Widyaningsih, Dhina Sri
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 1 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i1.5074

Abstract

Credit unions continue to face challenges arising from economic crises and rapid digital transformation, making organizational resilience (OR) increasingly essential. This study investigates whether Ethical Financial Management Practices (EFMP) contribute to strengthening OR both directly and indirectly through Financial Transparency and Responsibility (FTR) and Cooperative Culture (CC). Using survey data from 381 administrators and members of credit unions, analyzed with GSCA Smart PLS, the study found that all proposed relationships were statistically significant. EFMP demonstrated a positive influence on FTR, while both FTR and CC significantly affected OR. Furthermore, FTR and CC were shown to partially mediate the relationship between EFMP and OR. These findings highlight that ethical practices, transparency, and cooperative cultural values operate as mutually reinforcing mechanisms that enhance resilience by fostering trust, minimizing information asymmetry, improving accountability, and encouraging member participation. Integrating EFMP with strong transparency mechanisms and cooperative values provides a comprehensive governance framework that supports sustainable and resilient credit union operations. Practically, the study suggests that leadership should institutionalize ethical financial standards, improve disclosure quality, strengthen accountability practices, and create inclusive participatory routines to sustain member trust and organizational adaptability in the face of uncertainty and systemic disruptions.
Co-Authors Amelia, Verra Rizki Aprilita, Aprilita Barus, Iren Nita Br Damayanti, Nurlia Eka Darmawan, A Diki Hamzah, Pratiwi John Budiman Bancin Mahrita, Ani Maithy, Sifera Patricia Mentari, Theresia Putra, Kharisma Nugraha Rinto Alexandro Sanjayanto Nugroho Sarlawa, Rita Setiawan, Nathalie Angelica Sukmani, Meylinda Sukmaputra, Roni Kurnia Y, Ryant Nicolas Hasiholan Yeba, Evinalia