Garuda - Garba Rujukan Digital

Earnings Quality and Economic Narratives: Insights into Corporate Truth-Making from CFOs and Financial Standard Setters Warsina, W.; Suswadi, S.; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.873

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian companies regarding earnings quality and the factors influencing their reporting decisions. It aims to explore the implications of these perceptions for stakeholders, including investors and standard setters. Employing qualitative methodologies, the research collects data through in-depth interviews and surveys administered to CFOs across various sectors in Indonesia. The study examines the relationship between earnings quality and institutional ownership, credit ratings, and the professional backgrounds of CFOs. The findings reveal that nearly 95% of CFOs perceive earnings as critical for investors in valuing companies, with a strong emphasis on sustainability and the absence of one-time items as key attributes of high-quality earnings. Additionally, a significant correlation exists between institutional ownership and earnings quality, while CFOs with public accounting backgrounds report higher perceptions of earnings quality compared to their counterparts. The study highlights that firms with higher credit ratings tend to demonstrate greater earnings quality. The results underscore the importance of transparent and reliable financial reporting practices for CFOs, suggesting a need for improved accounting standards that address the complexities of earnings quality. Investors are encouraged to consider the sustainability of earnings when making investment decisions. This research contributes to the understanding of earnings quality in emerging markets, specifically within the context of Indonesian corporate governance. It bridges the gap between academic theories and practical insights from financial executives, offering valuable implications for future research and policy development.

PENDAMPINGAN DIGITALISASI KEWIRAUSAHAAN UMKM TERDAMPAK COVID-19 Dwanita Widodo, Zandra; Eni Maryanti, Istinganah; Harsono, Mugi; Darmaningrum, Kurniawati; Adiyani, Rini; Wijiastuti, Sri
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 3 (2022): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i3.198

The second-year Covid-19 pandemic becomes an emergency pandemic in Indonesia. Economic movement begins to creep gradually to get out of recession. Covid-19 exerts a great effect on MSMEs around us. We, as the academicians implementing tridharma (three pillars) of university, are responsible for realizing the expectation and the ideals of our brothers/sisters who establish MSMEs and fighting for surviving amid Covid-19, and make this the background of current community service. This community service activity was conducted in Jaten Village area, Jaten Sub District, Karanganyar Regency, Central Java Province, with the MSME actors being the target of program. This activity was conducted for one day to maximize the facilitation of entrepreneurship digitalization as the attempt to boost the economic growth rate in MSMEs affected by Covid-19 through mojo and siapik application. This activity implementation was done used training and facilitation method. These two methods were implemented by giving information, role play, FGD, simulation, practice, and reflection. The output of activity is to improve the sale performance through digitalization, to give added value to entrepreneurial knowledge thereby helping MSME actors in vending their product and service. The enthusiasm of MSME actors to keep stepping forward vigorously to pass through Covid-19 gives them positive energy to fight for recovering their family economy. The activity ran well and effectively.

Factors Affecting Gen Z Purchase Decisions on Shopee (Case Study in Surakarta City) Yanuarisa, Agiardo; Wijiastuti, Sri; Dwanita Widodo, Zandra
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

This study aims to determine the influence of information quality, electronic word of mouth (e-WOM), and ease of use on purchase decisions among Generation Z in Surakarta City, utilizing the Shopee e-commerce platform. The research employed a quantitative approach with primary data collectedthrough a survey involving 100 respondents. Multiple linear regression was used to analyze the data. The results showed that: information quality has a significant positive effect on purchase decisions (sig. = 0.013), e-WOM has a significant positive effect on purchase decisions (sig. = 0.003), and ease of use has a significant positive effect on purchase decisions (sig. 0.013). Simultaneously, information quality, e-WOM, and ease of use significantly influence purchase decisions (sig. 0.000). The determination coefficient (R²) of 37.9% indicates that the regression model can explain the purchase decision variable, while 62.1% is explained by other variables outside this study. The Adjusted R² value of 0.360 indicates the model's suitability after adjustment for the number of independent variables and sample size. These findings suggest that Shopee should prioritize improving the quality of information, leveraging credible e-WOM reviews, and enhancing user interfaces to effectively support consumer purchase decisions.

Analysis of Employee Training Needs Based on Performance Evaluation at the Regional Disaster Management Agency of Wonogiri Pawestri, Intan; Wijiastuti, Sri; Dwanita Widodo, Zandra; Ramadhan, Dwinanda Ripta
ProBisnis : Jurnal Manajemen Vol. 16 No. 4 (2025): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

This study aims to describe the implementation of employee performance evaluation and its use as a foundation for determining training needs within the Regional Disaster Management Agency (BPBD) of Wonogiri Regency. This research employs a qualitative approach with in-depth interviews conducted with the Secretary of BPBD as the key informant. The findings reveal that performance evaluations are conducted systematically, using indicators such as attendance, discipline, and target achievements. These evaluations serve as the basis for developing training programs, although several challenges remain, such as budget limitations, frequent staff rotations, and lack of sustainable training. Key competencies that require enhancement include disaster technical skills, intersectoral communication, digital literacy, and field leadership. This study recommends improvements in the evaluation system, strengthening simulation-based training, and involving employees in the planning of training programs.

Earnings Quality and Economic Narratives: Insights into Corporate Truth-Making from CFOs and Financial Standard Setters Warsina, W.; Suswadi, S.; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.873

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian companies regarding earnings quality and the factors influencing their reporting decisions. It aims to explore the implications of these perceptions for stakeholders, including investors and standard setters. Employing qualitative methodologies, the research collects data through in-depth interviews and surveys administered to CFOs across various sectors in Indonesia. The study examines the relationship between earnings quality and institutional ownership, credit ratings, and the professional backgrounds of CFOs. The findings reveal that nearly 95% of CFOs perceive earnings as critical for investors in valuing companies, with a strong emphasis on sustainability and the absence of one-time items as key attributes of high-quality earnings. Additionally, a significant correlation exists between institutional ownership and earnings quality, while CFOs with public accounting backgrounds report higher perceptions of earnings quality compared to their counterparts. The study highlights that firms with higher credit ratings tend to demonstrate greater earnings quality. The results underscore the importance of transparent and reliable financial reporting practices for CFOs, suggesting a need for improved accounting standards that address the complexities of earnings quality. Investors are encouraged to consider the sustainability of earnings when making investment decisions. This research contributes to the understanding of earnings quality in emerging markets, specifically within the context of Indonesian corporate governance. It bridges the gap between academic theories and practical insights from financial executives, offering valuable implications for future research and policy development.

THE EFFECT OF BONUS PACK, SHOPPING LIFESTYLE, AND STORE ATMOSPHERE ON IMPULSE BUYING CONSUMERS OF MATAHARI SOLO GRAND MALL Ulfa Rantelina, Novia; Andiyani, Rini; Dwanita Widodo, Zandra
International Journal of Business, Law, and Education Vol. 4 No. 1 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i1.130

Impulse buying can occur if the store has a good atmosphere that can affect the emotional situation of consumers, so that impulse purchases occur. The store atmosphere is usually used as a tool for the store as a marketing strategy to increase sales of products offered; advertising posters, product placement, music, aroma, cleanliness of the store, and the store environment are factors in the store that can affect shopping behavior in consumers. This study aims to analyze the bonus pack, shopping lifestyle, and store atmosphere for impulse buying consumers. This research method uses survey research—data collection using questionnaires with the Likert scale and data analysis using multiple linear regression. The results of this study showed that the value of the constant 3.829 marked positive, then impulse buying is positive. At the same time, the value of B1 is 0.337 means that if the bonus pack increases, then impulse buying will also increase, assuming the variable shopping lifestyle and store atmosphere is considered fixed, while the value of B2 is 0.276 means that if shopping lifestyle, assuming variable bonus pack and shopping lifestyle are considered fixed. This study concludes that the overall variables affect consumer impulse buying in Matahari Solo Grand mall.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search