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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

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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.

The Influence of Work Environment, Work Discipline, and Teamwork on Employee Performance (Case Study at Sambi District Office, Boyolali Regency) Anam, Dodik Khoirul; Wijiastuti, Sri; Dwanita Widodo, Zandra
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Human resources (HR) play a crucial role in determining the success of organizational activities, including in government institutions such as the Sambi District Office, Boyolali Regency. This study aims to analyze the influence of the work environment, work discipline, and teamwork on employee performance at the Sambi District Office. This research employed a quantitative descriptive method with a saturated sample of 35 employees. Data were collected through questionnaires, observation, and documentation, and analyzed using classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination. The findings indicate that a conducive work environment characterized by adequate lighting, comfortable temperature, cleanliness, and minimal noise significantly improves employee performance. Work discipline, reflected in punctuality, adherence to rules, and low absenteeism, also has a positive and significant effect on performance. Furthermore, teamwork contributes favorably by enhancing coordination, communication, and shared responsibility in completing tasks. The results of the coefficient of determination show that the three variables simultaneously influence employee performance by 48.2%, while the remaining 51.8% is affected by other factors outside this study. These findings highlight the importance of strengthening the work environment, discipline, and teamwork to improve the quality of public services and support organizational effectiveness at the district level.

Determinants of Employee Work Motivation: Evidence from Compensation, Commitment, and Cooperation Kurniawan, Bayu Saputra; Dwanita Widodo, Zandra; Wijiastuti, Sri
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): January: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Human resources (HR) are a strategic asset that plays a vital role in determining organizational performance, including in government institutions such as the Sragen District Office, Sragen Regency. This study aims to analyze the influence of compensation, commitment, and cooperation on employee work motivation. A quantitative descriptive method was applied with a saturated sample of 35 employees selected from a total population of 70 employees. Data were collected through questionnaires, observations, interviews, and documentation, and analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination. The results show that compensation has a positive and significant effect on employee work motivation, indicating that adequate salaries and financial benefits increase employees’ enthusiasm and responsibility. Commitment also positively influences motivation, demonstrating that employees with strong loyalty and a sense of belonging are more motivated to achieve organizational goals. Cooperation similarly has a positive and significant effect, meaning that effective teamwork, communication, and shared responsibilities contribute to higher motivation levels. The coefficient of determination test shows that compensation, commitment, and cooperation collectively contribute 50.7% to employee work motivation, while the remaining 49.3% is influenced by other factors beyond this study, such as leadership style, job satisfaction, workload, and organizational culture. These findings emphasize the importance of strengthening compensation systems, organizational commitment, and team collaboration to enhance employee motivation and improve public service performance.

EKONOMI SIRKULAR DARI DESA: EDUKASI DAN INOVASI TALENTA MUDA DALAM PENGELOLAAN LIMBAH BERKELANJUTAN Budi Santosa , Nuruddin Priya; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra; Cahyani, Meilan Ardita; Viona, Afrenia Inka; Saputro , Ridho Deco
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 1 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v7i1.5985

Permasalahan pengelolaan limbah di wilayah pedesaan masih menjadi tantangan serius yang berdampak pada penurunan kualitas lingkungan dan rendahnya produktivitas ekonomi masyarakat. Desa Kepatihan, Kecamatan Selogiri, Kabupaten Wonogiri, merupakan salah satu desa semi-urban dengan aktivitas pertanian dan rumah tangga yang cukup tinggi, namun belum memiliki sistem pengelolaan limbah terpadu. Kondisi ini mendorong perlunya model pemberdayaan masyarakat berbasis ekonomi sirkular, yang mengintegrasikan edukasi, inovasi teknologi, dan partisipasi talenta muda desa. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas masyarakat dalam mengelola limbah pertanian dan rumah tangga menjadi produk bernilai ekonomi, sekaligus menumbuhkan kewirausahaan hijau melalui pemanfaatan teknologi tepat guna. Program dilaksanakan melalui pendekatan partisipatif kolaboratif, mencakup tiga tahapan utama: (1) identifikasi kebutuhan mitra dan potensi lokal, (2) pelatihan interaktif melalui sesi tatap muka, diskusi kelompok, dan praktik langsung, serta (3) evaluasi partisipatif dan replikasi hasil. Dua mitra utama terlibat aktif dalam kegiatan ini, yaitu Kelompok Tani Subur Makmur dan Karang Taruna Indonesia Desa Kepatihan. Hasil pelaksanaan menunjukkan peningkatan signifikan terhadap keterampilan teknis dan kesadaran ekologis masyarakat. Tingkat penguasaan pengelolaan limbah organik meningkat dari 35% menjadi 75%, sementara diversifikasi produk berbasis limbah naik dari 15% menjadi 55%. Produk yang dihasilkan meliputi pupuk organik, pakan ternak pelet, pupuk cair, serta kerajinan daur ulang (eco-craft). Selain itu, muncul unit usaha baru seperti Bank Sampah Karang Taruna dan Subur Makmur Green Product, yang berperan dalam memperkuat ekonomi sirkular desa. Kesimpulannya, kegiatan ini berhasil membangun model pemberdayaan berbasis ekonomi hijau yang memadukan edukasi, inovasi teknologi, dan kepemimpinan talenta muda desa. Model ekonomi sirkular dari desa ini terbukti efektif dalam meningkatkan kesejahteraan masyarakat sekaligus menurunkan timbulan limbah secara berkelanjutan. Pendekatan tersebut dapat direplikasi di desa lain dengan karakteristik serupa sebagai strategi menuju pembangunan desa hijau berdaya saing dan berketahanan lingkungan.

SAMPAH, SOLIDARITAS, ATAU TEKANAN PRODUKTIVITAS? MENELAAH RELASI KARANG TARUNA DAN KWT DALAM PEMBENTUKAN IDENTITAS KOLEKTIF MENUJU AGROWISATA HIJAU Budi Santosa , Nuruddin Priya; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra; Norbertus Citra Irawan; Eny Kusumawati
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 1 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v7i1.5986

Abstrak ditulis secara ringkas dan faktual menggunakan huruf Tahoma, ukuran 9pt dengan panjang teks Masyarakat di Desa Kepatihan, Kecamatan Selogiri, Kabupaten Wonogiri menghadapi kondisi awal berupa dua masalah paralel, yaitu stagnasi partisipasi generasi muda dalam Karang Taruna (KT) serta keterasingan ekonomi Kelompok Wanita Tani (KWT) yang terikat rutinitas domestik. Sampah dan limbah tidak tertangani sehingga membentuk lingkungan fisik dan mental yang memunculkan rasa tidak berdaya. Tim pemberdayaan memfasilitasi kolaborasi antara KT dan KWT dengan menjadikan pengelolaan sampah sebagai pintu masuk perubahan, solidaritas sebagai penggerak energi sosial, dan penguatan kelembagaan sebagai pertahanan menghadapi tekanan produktivitas eksternal. Proses fasilitasi berlangsung melalui diskusi partisipatif, pembentukan visi bersama, dan perancangan struktur kerja yang inklusif. Hasilnya menunjukkan terbentuknya identitas kolektif baru sebagai “Kawasan Agrowisata Hijau Mandiri” yang mengintegrasikan aspek ekologis, ekonomi, dan sosial. KT dan KWT bukan hanya berhasil menciptakan kebun wisata berbasis pengolahan sampah organik, tetapi juga menunjukkan kemampuan bernegosiasi dengan pasar, menyusun program inovatif, serta mengelola konflik secara mandiri. Pemberdayaan terjadi pada level individu melalui tumbuhnya rasa percaya diri, pada level kelompok melalui solidaritas fungsional, dan pada level kelembagaan melalui sistem tata kelola yang transparan dan adaptif.

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