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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Perdikan: Journal of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Research Journal of Business Studies
Wardhiah
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF ASSET STRUCTURE, SALES GROWTH AND NET PROFIT MARGIN ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2023 Ayu Namira Sasti; Wardhiah; Darmawati Muchtar; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.260

Abstract

The purpose of this study is to determine the effect of asset structure, sales growth, and net profit margin on the capital structure of infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study are secondary data. The population in this study was 58 companies and the sample used was 26 companies selected using purposive sampling technique, resulting in a total of 150 observations. The data analysis method used was panel data regression. The results of the study indicate that partially the asset structure has a negative and insignificant effect on the capital structure of infrastructure companies for the 2019-2023 period. Meanwhile, sales growth has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period and net profit margin has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period.
PREPARATION OF FINANCIAL BOOKKEEPING TO IMPROVE THE FINANCIAL PERFORMANCE OF HOUSEWIVES' UKM GAMPONG SIMPANG EMPAT LHOKSEUMAWE Muttaqien; Wardhiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.2159

Abstract

Gampong Simpang Empat, located in Banda Sakti Sub-district, Lhokseumawe City, Aceh Province, has people with various livelihoods such as fishermen, farmers, laborers, civil servants, and business actors in the service sector. With the growth in population from 171,163 in 2010 to 190,624 in 2017, the need for financial management for MSME players, including housewives, is increasingly urgent. Bookkeeping is an important process in recording income, cash flow, liabilities, and assets to analyze financial performance, which serves as an evaluation tool for business efficiency and effectiveness in achieving sustainable growth. This service aims to improve the skills of housewives and MSME players in preparing simple financial bookkeeping through economic literacy-based training. The training involves a group learning method with a focus on hands-on practice, from preparation to preparation of financial statements. This type of research uses a quantitative descriptive method with the research population being mothers in Gampong Simpang Empat. Primary data was obtained through a Likert scale-based questionnaire, with random sampling. Data analysis was carried out using regression with the help of SPSS software. The results of this service are expected to have a positive impact on the financial management of MSME actors, especially in recording transactions in a structured manner and separating personal finances from businesses. The outputs of this activity include international journal publications, indexed proceedings, and ISBN-certified reference books. In addition, this research also aims to identify socio-economic factors that affect the income of traditional fishermen in the surrounding area, as a basis for developing more holistic and sustainable solutions. These outputs are designed to achieve technology readiness level (TKT) 3, which is the proof of concept of the research in developing local economic empowerment strategies.
THE EFFECT OF ENVIRONMENTAL PERFORMANCE ON PROFITABILITY COMPANIES: STUDY ON INDEXED COMPANIES SRI-KEHATI Najia; Wardhiah; Marzuki; Rico Nur Ilham
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.735

Abstract

This research aims to determine the effect of environmental performance on company profitability. The type of research used is quantitative research with secondary data types. The data source in this research is financial report data. The data collection technique used is documentation analysis technique. The data analysis technique used in this research is panel data analysis. The population in this study were all 25 companies listed on the Sri-Kehati index using a saturated sampling method. Research sample with a total of 75 observations. The research results show that partially environmental performance, ISO 1401 and environmental costs have a positive and significant effect on company profitability.
THE EFFECT OF RETURN ON ASSETS, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON STOCK PRICES OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Silvia Rizki Ramadana; Wardhiah; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.267

Abstract

This study aims to analyze the influence of Return On Assets (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employs a quantitative approach using panel data regression. The sample was selected through purposive sampling and consists of 31 banking companies. Data was processed using EViews version 12 with the Random Effect Model (REM) approach, following a series of classical assumption tests. The results show that ROA and DER have no significant effect on stock prices, while NPM has a positive and significant effect. These findings indicate that net profit efficiency is a primary consideration for investors in evaluating the performance of banking companies in the capital market. The implications of this study can serve as input for bank management to strengthen profitability strategies in order to enhance company value in the eyes of investors.
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON STOCK RETURNS IN PROPERTY AND REAL ESTATE COMPANIES ON THE IDX Delia Ananda; Ghazali Syamni; Zulfan; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.271

Abstract

This study aims to analyze the influence of internal and external factors on stock returns of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The internal factors examined include Return on Assets (ROA), Earnings Per Share (EPS), and Debt to Equity Ratio (DER), while the external factors consist of inflation, interest rates, and exchange rates. A quantitative approach was employed, using secondary data obtained from annual financial reports and national macroeconomic indicators. Data analysis was conducted using panel data regression, with model selection determined through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results show that partially, ROA and EPS have a positive and significant effect on stock returns, while DER has a negative but insignificant effect. Among external factors, inflation and interest rates negatively affect stock returns but are not statistically significant, whereas exchange rates exhibit a negative and significant influence. These findings support the Efficient Market Hypothesis and Arbitrage Pricing Theory, indicating that both internal and external variables collectively affect stock performance in the capital market. This study provides valuable insights for investors in evaluating financial fundamentals and macroeconomic conditions for better investment decision-making.
Pemberdayaan siswa melalui penguatan kesiapan akademik, ketahanan mental, dan kompetensi multibahasa berbasis experiential learning Maisarah, Maisarah; Iqbal, Muhammad; Ikhsan , Maulana; Tanjung, Aisyah Protonia; Wardani, Lusyana Eka; Wardhiah
PERDIKAN (Journal of Community Engagement) Vol. 7 No. 2 (2025)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/pjce.v7i2.22672

Abstract

Academic readiness, mental resilience, digital literacy, and multilingual competence are essential skills for students transitioning to higher education. Previous studies indicate that these students often experience academic adjustment challenges, psychological pressure, and limited exposure to foreign languages beyond Arabic and English. Although several programs have addressed academic guidance and mental health awareness, the integration of experiential learning within a comprehensive empowerment model for students remains limited. This program was developed based on the hypothesis that experiential, participatory engagement can significantly enhance students’ adaptive capacities. This community engagement initiative employed a Participatory Action Research (PAR) approach, involving 200 students from Madrasah Aliyah Dayah Terpadu Al-Muslimun in Aceh Utara. The program was implemented through four stages: preparation, socialization, implementation, and evaluation, using observation, interviews, structured tasks, and reflective discussions as data collection methods. Key outcome indicators included improved academic learning strategies, enhanced mental health awareness, increased digital literacy through the use of online journals, and basic competencies in Mandarin, Japanese, and French. The results demonstrated notable improvements in academic readiness, understanding of mental well-being, and learning motivation among third-year students. Second-year students demonstrated an increased ability to recognize basic vocabulary and showed a greater interest in foreign language learning. Overall, students' active participation and teachers' positive responses indicated the effectiveness of experiential learning in strengthening their adaptability. These findings align with empowerment theory, which posits that learners are active agents in their own personal development. No adverse effects were identified during program implementation. In conclusion, this empowerment program successfully enhanced students’ academic preparedness, mental resilience, and multilingual competence. Recommendations include establishing language interest classes, digital journal reading groups, and integrating mental health education into the curriculum.[Kesiapan akademik, ketahanan mental, literasi digital, dan kompetensi multibahasa merupakan kemampuan kunci bagi santri yang akan memasuki jenjang pendidikan tinggi. Berbagai studi menunjukkan bahwa remaja pesantren menghadapi tantangan adaptasi akademik, tingginya stres belajar, serta terbatasnya paparan bahasa asing selain Arab dan Inggris. Program-program terdahulu telah menyoroti pentingnya pembinaan akademik dan kesehatan mental, namun integrasi pendekatan experiential learning dalam penguatan multiaspek siswa pesantren masih terbatas. Kegiatan ini berangkat dari hipotesis bahwa model pemberdayaan berbasis pengalaman langsung dapat meningkatkan kemampuan adaptif siswa secara signifikan. Metode kegiatan menggunakan pendekatan Participatory Action Research (PAR) dengan melibatkan 200 siswa Madrasah Aliyah Dayah Terpadu Al-Muslimun Aceh Utara. Program dirancang melalui empat tahap persiapan, sosialisasi, pelaksanaan, dan evaluasi dengan teknik pengumpulan data melalui observasi, wawancara, tugas terstruktur, dan refleksi partisipatif. Indikator utama yang diukur meliputi peningkatan pemahaman strategi belajar, kesadaran kesehatan mental, kemampuan literasi digital melalui jurnal daring, serta kompetensi dasar bahasa Mandarin, Jepang, dan Perancis. Hasil menunjukkan adanya peningkatan kemampuan akademik, pemahaman konsep mental well-being, serta motivasi belajar pada kelompok siswa tingkat tiga. Pada kelompok tingkat dua, terjadi peningkatan kemampuan identifikasi kosakata dasar dan minat terhadap pembelajaran bahasa asing. Secara keseluruhan, partisipasi aktif siswa dan respons positif guru memperlihatkan efektivitas pendekatan experiential learning dalam memperkuat kapasitas adaptif santri. Hasil ini konsisten dengan teori pemberdayaan berbasis partisipasi yang menempatkan siswa sebagai aktor utama dalam proses pengembangan diri. Tidak ditemukan dampak negatif selama pelaksanaan program. Kesimpulannya, program pemberdayaan ini berhasil meningkatkan kesiapan akademik, ketahanan mental, serta kompetensi multibahasa siswa pesantren. Rekomendasi meliputi penguatan keberlanjutan melalui pembentukan kelas minat bahasa, kelompok baca jurnal digital, dan integrasi pelatihan kesehatan mental dalam kurikulum dayah.]
THE INFLUENCE OF INTERNAL AUDIT AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF COMPANIES IN JII (JAKARTA ISLAMIC INDEX) Auliani; Nurlela; Wardhiah; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.284

Abstract

This study aims to analyze the influence of internal audit and corporate governance on financial performance in companies in the JII (Jakarta Islamic Index). The data for this study were accessed by visiting the official website www.idx.co.id. The sampling technique in this study used purposive sampling and obtained 20 companies as samples from 30 companies in the JII (Jakarta Islamic Index) with a total of 100 observations. This study used the Multiple Linear Regression method using the IBM SPSS analysis tool. The results showed that Internal Audit had a negative and insignificant effect on financial performance, the Board of Commissioners had a positive and significant effect on financial performance, the Board of Directors had a positive and significant effect on financial performance.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE IDX Intan Ulia; Jummaini; Ghazali Syamni; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.282

Abstract

This research is to look at the influence of profitability, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. 2017-2021 period. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained 34 companies. The data analysis technique in this research uses the Panel Data Regression method with the Eviews 10 software tool. This type of research is quantitative research. The data used in this research is secondary data. The data collection technique used in this research using the documentation method was carried out using annual financial report data from manufacturing companies listed on the Indonesian stock exchange. The research results found that the profitability and leverage variables had no effect on tax avoidance, and the company size variable had a positive and significant effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange.
Co-Authors Aldy Syafrizal Auliani Ayu Namira Sasti Chairil Akhyar Cut Zira Maulida Darmawati Muchtar Delia Ananda Dwi Selvi Wulandari Fazliati Frengki Putra Ramansyah Ghazali Syamni Ghazali Syamni Hasvinsa Mahra Hepi Boang Manalu Husaini Ikhsan , Maulana Intan Ulia Jummaini Khairil Anwar Machfud Madjid, M. Shabri Abd Maisarah Marzuki Muhammad Hafizh Muhammad Iqbal Musnad, Said Muttaqien Najia Nurazmi Nurlela Rico Nur Ilham Riska Yanti Ristati Silvia Rizki Ramadana Tanjung, Aisyah Protonia Tarmizi Abbas Wahyuddin Albra Wardani, Lusyana Eka Zulfan