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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Neo Journal of economy and social humanities Lead Journal of Economy and Administration
Wahidahwati
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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Digital Financial Literacy for Bamboo MSMEs: A SIAPIK Application Training Initiative in Lamongan Wahidahwati; Rahayu, Rika; Zahro, Maratus; Maryam, Dewi; Kirana, Ardilla Ayu
Warta Pengabdian Andalas Vol 33 No 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.33.1.1-9.2026

Abstract

East Java is a region rich in MSMEs in the food, beverage, craft, and other handmade goods sectors. One such area is Sukolilo Village, Lamongan, which is a renowned center for the bamboo craftsmen industry in Lamongan, participants were 10 bamboo craftsmen in Sukolilo Village. One of the reasons behind this initiative is the importance of financial literacy in the MSME sector, which is considered low and focuses only on profit/loss from a sales value. One thing that needs to be considered is the importance of determining the costs of the production process and determining the selling price, thus creating simple bookkeeping for MSMEs to increase financial literacy. One of the effective strategies in implementing community service activities in Sukolilo Village, Lamongan is to implement three stages of implementation, namely identification, training and mentoring, monitoring and evaluation. Based on the community service activities carried out in Sukolilo Village, which were attended by bamboo craftsmen in Sukolilo Village, Lamongan, it can be concluded that bamboo craftsmen in Sukolilo Village, Lamongan, started downloading the SIAPIK Bank Indonesia application from their respective cellphones via the Play Store and started using the SIAPIK application starting from registration, filling in business information, initial application settings, to entering financial data. The results of monitoring and evaluation indicate that bamboo craftsmen in Sukolilo Village require dedicated time and thought to prepare financial reports. Most bamboo craftsmen are housewives, so they require dedicated time to record their finances due to their busy daily schedules. This activity has clear outcomes is qualitative improvement. Implication this activity is to improve the quality of human resources, including in terms of expanding insight, knowledge, and improving skills.
The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable Kurniawan, Agung; Wahidahwati; Mildawati, Titik
Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v2i1.119

Abstract

This study aimed to find out either the direct or indirect effect of the board of directors, independent commissioners, and audit committees on firm value, with financial performance as the intervening variable. Furthermore, the population was State-Owned Enterprises that were listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The data collection technique used purposive sampling, which used two criteria for the sample. In line with that, there were 20 companies as the samples which required to be observed. Moreover, the data analysis technique used Path analysis with SPSS. As the result, it concluded that (1) the Board of Directors did not affect the financial performance, (2) Independent Commissioners had a positive effect on financial performance, (3) Audit Committees did not affect the financial performance, (4) the Board of Directors had a positive effect on firm value, (5) Independent Commissioners did not affect firm value, (6) Audit Committees did not affect firm value, (7) Financial Performance had a positive effect on firm value, (8) Financial Performance could not mediate the Board of Directors on firm value, (9) Financial Performance could mediate Independent Commissioners on firm value, and (10) Financial Performance could mediate audit committee on firm value.
Determining Factors Of Fraud In Government Institutions (Empirical Study on OPD in Malaka Regency) Josep Manek, Kristo; Wahidahwati; Suryono, Bambang
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.48 KB) | DOI: 10.56403/nejesh.v1i1.26

Abstract

This study aimed to examine and analyze the effect of internal control, organizational culture, leadership style, compensation suitability, and un-ethic behavior on fraud at the Government Institution of Malaka Sub-district. The research population was all civil servants who worked at Malaka Local Government Organization. Furthermore, the data collection technique used a purposive sampling technique. In this study, there were 153 civil servants chosen as the sample. The study used questionnaires as its research instrument and primary data. Moreover, it was quantitative research. Meanwhile, the data analysis technique used multiple linear regression. According to the findings, this study concluded that internal control had a negative and significant effect on fraud. Similarly, leadership style had a significantly negative effect on fraud. However, un-ethic behavior had a positive and significant effect on fraud. On the contrary, both organizational culture and compensation suitability did not have a significant effect on fraud at the Government Institution of Malaka Sub-distric.
The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Perdana, Taufan Aditya; Wahidahwati; Priyadi, Maswar Patuh
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.
KRITIK TERHADA P CORPORATE SOCIAL RESPONSIBILITY SEBAGAI STRATEGI KEKUASAAN: SYSTEMATIC LITERATURE REVIEW Lilik Pujiati; Nur Fadjrih; Wahidahwati; Nur Anisah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1566

Abstract

Corporate Social Responsibility (CSR) is widely understood as a form of corporate moral responsibility towards society and the environment. However, from a critical perspective, CSR can be understood not merely as an ethical practice but as an instrument of power that reproduces corporate dominance in the socio-economic order. This conceptual paper aims to examine CSR through a power theory approach, particularly drawing on Michel Foucault's thinking on power relations and discourse, and Antonio Gramsci's on hegemony. The paper's central argument is that CSR functions as a mechanism for legitimizing, normalizing, and depoliticizing structural conflicts between corporations and society. CSR is not merely a practice of philanthropy or regulatory compliance, but rather part of a hegemonic strategy that shapes public perception, manages resistance, and maintains the stability of the global capitalist system. This paper offers a conceptual framework for interpreting CSR as a practice of symbolic and structural power.
Co-Authors Agung Kurniawan Ardilla Ayu Kirana Bambang Suryono, Bambang Dewi Maryam Josep Manek, Kristo Lilik Pujiati Mildawati, Titik Nur Anisah Nur Fadjrih Nur Fadjrih Asyik Perdana, Taufan Aditya Priyadi, Maswar Patuh Rahayu, Rika Tri Winarsih Zahro, Maratus