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All Journal KEUNIS Profita : Komunikasi Ilmiah dan Perpajakan Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara IRA Jurnal Pengabdian Kepada Masyarakat Economics & Islamic Finance Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah)
Wieta Chairunesia
Universitas Mercu Buana
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDONESIA YANG MASUK DALAM ASEAN CORPORATE GOVERNANCE SCORECARD Wieta Chairunesia; Putri Renalita Sutra; Sely Megawati Wahyudi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.934 KB) | DOI: 10.22441/profita.2018.v11.02.006

Abstract

The era of globalization requires companies that have go public have a competitive advantage and strong competitiveness to survive in the capital market. Companies are not only required to produce quality products for consumers, but also have good corporate governance (corporate governance), meaning the company's management policy should be able to ensure the sustainability of the business. Profit becomes one of the important factors for investors so managers often use profit as engineering targets. This profit engineering is known as earnings management. In addition to Good Corporate Governance there are other factors that influence managers to perform earnings management ie financial distress. This research is aimed to find out the influence of good corporate governance and financial distress to earnings management in Indonesian companies which are included in ASEAN corporate governance scorecard. The type of research used is quantitative and the research sample is determined based on purposive sampling. The analytical method used by using the analysis tool is multiple linear regression. The results showed that the coefficient of determination adjusted for 0.173 means 17.3% variable Earnings Management is influenced by Good Corporate Governance and Financial distress variables. While the remaining 82.7% influenced by other factor. Result of F test that simultaneously variable of Good Corporate Governance and Financial distress have significant influence to earnings management variable. The result of partial variable t test of Good Corporate Governance has no effect to Profit Management. While the Financial Distress has a positive and significant impact on Profit Management.
ANALISIS DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI PROVINSI BANTEN Wieta Chairunesia
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.852 KB) | DOI: 10.22441/journal profita.v9i3.2885

Abstract

This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis. The results of this study indicate that the amount of the individual taxpayer affected positively and negatively affect the GDP of the Personal Income Tax Revenue. Meanwhile, two other variables in this study, the BI Rate and Inflation does not affect the Personal Income Tax Revenue. This study uses a quantitative approach and using secondary data obtained from the Regional Office of Directorate General of Tax Banten, Bank Indonesia, and the body of the Central Statistics Banten Province. Data used in the form of quarterly data, starting from the first quarter of 2007 until the third quarter of 2014.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS SYSTEM MELALUI PEMANFAATAN SOFTWARE ACCURATE V5 BAGI SISWA SMK SATRIA DI WILAYAH SRENGSENG JAKARTA BARAT Putri Dwi Wahyuni; Wieta Chairunesia; Rini Marlina
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.5125

Abstract

The increasingly rapid development of Technology and Communication (ICT) in the era of the industrial revolution 4.0 brought changes in all lines of activity. This development changed the social order which initially used the old (conventional) method into new, more technology-based methods. Information technology has changed the accounting process from traditional accounting to information technology accounting. One of the technological and communication developments that occur in the learning process is the preparation of financial reports that previously used manuals to become system-based, namely by using accounting software. Accurate V5 accounting software training can provide benefits for Satria Vocational School students in improving learning and competence in compiling financial reports for service, trading and manufacturing companies using Accurate V5 software. The aim of this training is for Satria Vocational High School students to understand and use Accurate V5 accounting software well. After this activity students are expected to be able to improve learning and competence in the field of accounting in compiling financial reports quickly and accurately using Accurate v5 accounting software so that they can compete with graduates from other schools in the world of work. Overall, the trainees understand the material presented and can use accounting software (Accurate v5) well in preparing financial reports. The activity went well and the participants were actively discussing Keywords: accurate v5 training, SMK Satria, Srengseng
Profitability, Leverage, and Company Size: A Comparative Analysis of Manufacturing Firm Value in Indonesia and Malaysia During COVID-19 Utami, Wiwik; Nugroho, Lucky; Chairunesia, Wieta; Mulyani, Susi Dwi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.71

Abstract

This study examines the influence of profitability (Return on Assets/ROA), leverage (Debt-to-Equity Ratio/DER), and company size (LNAssets) on company value (Tobin’s Q) in Indonesia and Malaysia during the COVID-19 pandemic. The research aims to compare these relationships in both countries, considering differences in market maturity and investor behavior. Employing a quantitative approach, the study uses secondary data from 50 manufacturing companies in Indonesia and 42 in Malaysia, covering 2019–2021. Multiple linear regression was applied to analyze the data. The findings reveal that ROA positively impacts company value in both countries, with a more substantial effect observed in Indonesia due to its less mature market environment. DER also positively influences company value, as moderate leverage signals financial stability and growth potential. However, LNAssets negatively affect company value in Indonesia, reflecting agency conflicts and operational inefficiencies, while its effect in Malaysia is insignificant, indicating better governance and asset management. The results highlight that market dynamics and investor sophistication shape the effect of financial metrics on company value. This study offers practical implications for investors and policymakers. It provides insights into interpreting financial signals across different market contexts for investors. For policymakers, it underscores the importance of enhancing corporate governance in Indonesia to mitigate agency conflicts. The study’s novelty lies in its comparative analysis of Indonesia and Malaysia, demonstrating how market maturity and governance structures influence the relationship between financial metrics and company value. These findings contribute to firm performance and valuation literature during economic disruptions.
- Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan dan Perhitungan Biaya Produksi Detergent Cair Ramah Lingkungan pada Usaha Mikro dan Kecil di Kelurahan Meruya Utara Nurlis, Nurlis; Chairunesia, Wieta
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

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

Abstract

Liquid detergent, in addition to being useful as a cleaning agent, also has negative impacts on user health and the environment. Therefore, it is crucial to empower Micro and Small Business actors by providing assistance and training on the harmful effects of chemical ingredients used in the production of liquid detergent, the use and formulation of environmentally friendly detergent, accurate cost calculation, and practical training in producing liquid detergent using simple production machines. Participants are taught how to calculate the total cost of raw materials per unit of liquid detergent, take into account packaging and labor costs, and then determine a reasonable profit margin. This process ensures that participants are not only capable of making the product but also understand the business aspects, thus preparing them to market the environmentally friendly liquid detergent. The entire training program ran smoothly without significant obstacles; the availability of materials and tools had been well-prepared, and collaboration between the implementation team and local partners was excellent. Keywords: Simple Technology Production Machine; Environmentally friendly liquid detergent; Production cost
Pemberdayaan Ekonomi Masyarakat Melalui Pelatihan Produksi dan Penetapan Harga Sabun Cuci Ramah Lingkungan: Studi Kasus pada Kelompok PKK dan UMKM di Meruya Utara Chairunesia, Wieta; Nurlis, Nurlis
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6380

Abstract

Masalah lingkungan akibat penggunaan bahan kimia pada produk pembersih rumah tangga mendorong perlunya edukasi masyarakat untuk beralih ke produk ramah lingkungan. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan keterampilan kelompok PKK dan pelaku UMKM di Kelurahan Meruya Utara dalam memproduksi sabun cuci baju berbahan alami serta memahami penetapan harga jual produk secara tepat. Metode kegiatan meliputi pelatihan teori dan praktik pembuatan sabun, perhitungan harga pokok produksi (HPP), serta strategi pemasaran dasar. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman dan keterampilan peserta, dengan 80% peserta mampu mengimplementasikan proses pembuatan dan penetapan harga jual secara mandiri. Luaran kegiatan mencakup modul pelatihan, publikasi media, dan pendaftaran HKI. PkM ini terbukti berkontribusi terhadap peningkatan daya saing ekonomi lokal dan kesadaran lingkungan, sekaligus mendukung capaian Indikator Kinerja Utama (IKU) perguruan tinggi.
The Impact of Risk Management, Business Creativity, and Business Collaboration on Business Growth Through Financial Management Quality: a Study on MSMEs Wahyudi, Sely Megawati; Tanjung, Putri Renalita Sutra; Chairunesia, Wieta; Handayani, Riaty; Iskandar, Diah
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6792

Abstract

MSMEs play a vital role in driving urban economic growth but continue to face challenges in managing risks, fostering innovation, and building effective collaboration. In a competitive environment such as DKI Jakarta, sound financial management and the ability to convert internal capabilities into measurable performance are essential. This study analyzes the influence of risk management, business creativity, and business collaboration on MSME growth with financial management quality as a mediating variable. Using a quantitative approach and SEM-PLS analysis on 100 purposively selected MSME respondents, the findings indicate that risk management and business creativity significantly enhance growth, whereas collaboration does not. Financial management quality also indicates a strong direct and mediating effect between risk management and creativity on business growth. The study reinforces the Resource-Based View and Enterprise Risk Management Theory, emphasizing that robust financial governance strengthens innovation-based performance. Future research should expand regional coverage and explore mediators such as digital literacy or market orientation.
The Influence of Digital Literacy, Fintech Usage, and Business Innovation on the Financial Reporting Quality of MSMEs through Accounting Process Efficiency as a Mediating Variable Tanjung, Putri Renalita Sutra; Wahyudi, Sely Megawati; Chairunesia, Wieta; Oktasari, Dian Primanita
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2663

Abstract

Purpose: This study aims to examine the influence of digital literacy, fintech usage, and business innovation on the financial reporting quality of MSMEs in Bandung City, with accounting process efficiency as a mediating variable. Method: A quantitative approach was employed using a cross-sectional survey method involving 100 MSMEs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the relationships between variables. Findings: The results show that digital literacy and business innovation have a positive and significant effect on financial reporting quality, both directly and through accounting process efficiency. Conversely, fintech usage does not show a significant impact. Accounting process efficiency is proven to be an important mediator that strengthens the influence of digital literacy and innovation on financial reporting. Implications: Theoretically, this study reinforces the TAM, RBV, and Information Quality Theory models by highlighting the mediating role of accounting process efficiency. Practically, the findings emphasize the need for digital literacy training integrated with accounting practices and the development of fintech systems that are compatible with MSME bookkeeping.
The Impact of Financial Literacy, Digital Innovation, and Marketing Strategy on Business Performance through Financial Record-Keeping Discipline: A Study on MSMEs Chairunesia, Wieta; Wahyudi, Sely Megawati; Tanjung, Putri Renalita Sutra; Oktasari, Dian Primanita
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2661

Abstract

Purpose - This study aims to examine the influence of financial literacy, digital innovation, and marketing strategy on MSME business performance, with financial record-keeping discipline as a mediating variable. Method - Using a quantitative approach, data were collected from 100 MSME owners in Bekasi through structured questionnaires using purposive sampling technique and analyzed with Structural Equation Modeling (SEM) using SmartPLS. Findings - The findings reveal that financial literacy and marketing strategy have a positive and significant impact on business performance, both directly and indirectly through record-keeping discipline. In contrast, digital innovation shows no significant direct or indirect effect. These results underscore the importance of integrating knowledge-based resources into consistent managerial practices. Implications - Theoretically, this study extends the Resource-Based View, Financial Literacy Theory, and Digital Capability Theory by highlighting the role of internal processes as mediators. Practically, it emphasizes the need for MSMEs to strengthen financial discipline alongside marketing efforts to achieve sustainable performance improvement.
Sosialisasi dan Pelatihan Manajemen Risiko pada UMKM Bisnis Food Court di Tangerang Beatrix, Meike Elsye; Kartika, Hayu; Chairunesia, Wieta
IRA Jurnal Pengabdian Kepada Masyarakat (IRAJPKM) Vol 3 No 3 (2025): Desember
Publisher : CV. IRA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56862/irajpkm.v3i3.360

Abstract

This community service program aims to improve MSME food court entrepreneurs' understanding of business risk management in Tangerang. The participants received training on basic risk management concepts, the identification of operational, financial, and food safety risks, and appropriate mitigation strategies through interactive workshops and case discussions. Evaluation was conducted using pre- and post-tests to measure knowledge improvement. The results indicate a significant increase in participants’ awareness of business risks and their ability to apply preventive actions in daily operations. This program is expected to strengthen business resilience, enhance service quality, and support the sustainability of community-based culinary enterprises.
Co-Authors Beatrix, Meike Elsye DIAH ISKANDAR Dian Primanita Oktasari Kartika, Hayu Lucky Nugroho Mulyani, Susi Dwi Nurlis, Nurlis Putri Renalita Sutra Riaty Handayani Rini Marlina Sely Megawati Wahyudi Tanjung, Putri Renalita Sutra Wiwik Utami