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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Akuntansi Jurnal Riset Pendidikan Ekonomi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Auditing Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JAATB Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Aktivitas Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pengaruh Pertumbuhan Perusahaan, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Al hadad, Nasrulllah; Widiyati, Dian
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 3 No. 1 (2024): April : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v3i1.2736

Abstract

This research aims to analyze the influence of company growth, funding decisions and dividend policy on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 9 technology sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Company Growth (X1) as the first independent variable, Funding Decisions (X2) as the second independent variable, and Dividend Policy (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The results of this study show that partial company growth has no effect and is not significant on company value, partial funding decisions have a significant effect on company value, partial dividend policy has no effect and is not significant on company value, and simultaneously company growth and funding decisions and Dividend Policy influences Company Value.
The Influence of Internal Factors on Going Concern Audit Opinions: Study of Industrial Companies on the Indonesia Stock Exchangee Yolanda Zagoto, Akwilan Evalyn; Widiyati, Dian; Priyanto, Panji
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v20i1.3636

Abstract

This research discusses the influence of independent commissioners, managerial ownership, and audit quality on accepting going-concern audit opinions. This research aims to determine the impact of independent commissioners, managerial ownership, and audit quality on the acceptance of going-concern audit opinions. The method used in this research is quantitative, and the data used is secondary data. The sampling technique was carried out using purposive sampling by considering specific criteria determined by the researcher. The population used in this research is industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period, data processing uses e-views 12 version. Based on the research results, it can be concluded that independent commissioner and managerial ownership variables influence the acceptance of going concern audit opinions. Meanwhile, audit quality does not affect the acceptance of going-concern audit opinions.
Increasing Sales Smartly: Kube Wanita Msmes Utilize Gpt Chat As A Promotional Media Hasanah, Neneng; Napisah, Napisah; Widiyati, Dian
Pasundan Community Service Development Vol. 2 No. 1 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i1.124

Abstract

Developing effective promotions is crucial for Micro, Small, and Medium Enterprises (MSMEs) in the women's sector of Kube. Leveraging GPT Chat technology presents a streamlined approach for entrepreneurs to craft enticing promotions, thereby boosting sales. Nevertheless, the adoption of such technology faces hurdles due to a lack of awareness among business owners. Recognizing this challenge, lecturers from Pamulang University have initiated a Community Service Program (PKM). Through this program, entrepreneurs are educated on harnessing Chat GPT for promotional purposes. The PKM aims to empower business owners with the requisite skills and knowledge to leverage Chat GPT effectively. Participants undergo comprehensive training sessions where they learn the intricacies of utilizing this technology to enhance their marketing endeavors. As a result of the PKM, MSMEs gain valuable insights into crafting compelling promotions that resonate with their target audience. Furthermore, the program equips participants with strategies to amplify the reach of their promotions, enabling them to tap into broader markets. By embracing innovative solutions like GPT Chat, entrepreneurs can transcend geographical limitations and expand their customer base significantly. Ultimately, the PKM not only enhances the digital capabilities of MSMEs but also fosters economic growth within the women's sector of Kube. Armed with newfound knowledge, these business actors are poised to navigate the evolving landscape of commerce with confidence, driving sustainable success in their ventures.
PENGARUH PARTISIPASI ANGGARAN, ENVIRONMENTAL UNCERTAINTY, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada PT Bank CIMB Niaga Tbk) Ayu, Winda Permata; Widiyati, Dian
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study aims to determine the effect of budget participation, environmental uncertainty, and leadership style on managerial performance at PT Bank CIMB Niaga Panglima Polim in 2024. The sampling technique used purposive sampling and obtained a sample of 39 respondents. This research method uses associative quantitative. This research uses descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis tests consisting of multiple linear regression analysis tests, coefficient of determination (R2), F tests, and t tests processed using SPSS version 25. The results of this research show that budget participation, environmental uncertainty, and leadership style simultaneously influence managerial performance. Partially, budget participation has no effect on managerial performance, while  environmental uncertainty and leadership style influence managerial performance.
PENGARUH KOMITE AUDIT, REPUTASI KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY Daeli, Sadari; Widiyati, Dian
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.296

Abstract

This research aims to determine the influence of the audit committee, KAP reputation and audit opinion on audit delay in non-primary consumer sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research method uses a quantitative associative design. The population used in this research is non-primary sub-consumer companies listed on the Indonesia Stock Exchange. Sample selection was carried out using the purposive sampling method. The sample used in this research was 77 non-primary consumer sub-sector companies in 2019-2022. The data method used in this research is multiple linear regression analysis, classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. Significant tests include the t statistical test and f test, coefficient of determination using Eviews 12. The results of this research indicate that the audit committee has no effect on audit delay. The results of this research show that KAP reputation has an effect on audit delay. The results of this research also show that audit opinion has no effect on audit delay
Pengaruh Literasi Keuangan, Perlindungan Data, dan Cybersecurity Terhadap Penggunaan Financial Technology Widiyati, Dian; Erliana
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21945

Abstract

This study aims to test and analyze how the influence of financial literacy, data protection and cybersecurity on the use of financial technology. The independent variables in this study are financial literacy, data protection and cybersecurity, while the dependent variable in this study is the use of financial technology. This research is a quantitative research using primary data in the form of questionnaires. The population of this study is students of the Faculty of Economics and Business, Pamulang University. The sampling technique uses convenience sampling techniques so that a research sample of 134 respondents was obtained. The analysis tool used in this study is Smart-PLS. The results of this study are that financial literacy does not affect the use of financial technology, data protection has a positive effect on the use of financial technology and cybersecurity has a positive effect on the use of financial technology.
Optimalisasi Pelaporan Pajak Untuk Perusahaan Wedding Venue dan Organizer di PT Swasana Wedding Humaimah, Sunni; Nuryati, Neni; Nadilah Putri, Novita; Bulan, Sri; Hanapiah; Widiyati, Dian
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1650

Abstract

Pajak adalah salah satu sumber pendapatan negara yang sangat berperan penting dalam pertumbuhan ekonomi negara Indonesia, salah satu jenis pajak yaitu Pajak Penghasilan. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pengetahuan secara praktis terkait dengan mekanisme penerapan pajak secara umum di PT Swasana Wedding. Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi terkait perhitungan, pembayaran,dan pelaporan pajak. Kesimpulan dari pengabdian kepada masyakat ini adalah bahwa akan dilakukan pendampingan dalam manajemen dalam pengembangan sumber daya manusia di Perusahaan dalam memahami aspek pajak.
PENGARUH AUDIT TENURE, REPUTASI KAP DAN AUDIT FEE TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Tushafa, Muhammad Giri Fadhila; Widiyati, Dian
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.154

Abstract

The purpose of this study is to determine whether the variable of audit tenure, KAP reputation, and audit fees have an effect on audit delay through empirical studies on consumer goods companies on the Indonesia Stock Exchange in 2018-2020. This type of research is descriptive quantitative research with data collection method using purposive sampling and using pool data analysis with E-Views ver. 10 as the analysis tool. The research population is consumer goods companies with a total of 75 companies on the Indonesia Stock Exchange and 35 samples of companies are obtained with an observation period of 3 years, 2018-2020. The results show that the audit tenure variable partially had effect on audit delay, while the KAP reputation variable and audit fee variable partially had no effect on audit delay, and the audit tenure, KAP reputation, and audit fee simultaneously effect on audit delay.  
The Influence of Taxpayer Understanding, Information Technology, And Tax Audit Intensity on Perceptions of Tax Evasion Widyana, Mellania Fitria; Widiyati, Dian
International Journal of Education, Information Technology, and Others Vol 7 No 4 (2024): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

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

Abstract

The purpose of this research is to examine the impact of taxpayer understanding, information technology, and the frequency of tax audits on individuals’ perceptions regarding the morality of tax evasion. The study is based on a population of 142,629 individuals, with a sample size of 150 respondents chosen through convenience sampling as outlined by the Slovin formula, specifically focusing on taxpayers registered at KPP Pratama Pondok Aren. Data collection was conducted via questionnaires, and the analysis was performed using multiple linear regression with SPSS version 26. The findings indicate that the frequency of tax audits has a significant effect on the perception of tax evasion ethics, whereas taxpayer understanding and information technology do not exhibit any notable impact. This study enhances the understanding of taxpayer ethics and behavior, and recommends the use of more diverse research methods and the inclusion of additional variables for more in-depth results.
Pengaruh Beban Pajak Tangguhan, Green Intellectual Capital, dan Kebijakan Utang terhadap Kinerja Perusahaan Irsyad Asy’ari; Dian Widiyati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1303

Abstract

This research aims to reveal the influence of deferred tax expense, green intellectual capital, and debt policy on company performance. This type of research uses associative quantitative research methods. The population in this research are Basic Materials sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this research is based on purposive sampling technique. It is known that as many as 106 companies are listed on the Indonesian Stock Exchange in the Basic Materials sector. With the sample selection criteria, a sample of 24 companies was obtained, so the total number of data observations was 72. This research uses statistical tools, namely eviews software version 12. The analysis technique used is data regression. panel. The research results show that deferred tax expense, green intellectual capital, and debt policy simultaneously have a significant effect on company performance. Meanwhile, partially it shows that the deferred tax expense has no effect on company performance. green intellectual capital influences company performance. Debt policy influences company performance.
Co-Authors A, Aprida Abdul Hafizh Abdullah, Mei K. Addenda, Fibula Nandana Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Anisah, Astri Lutfiatul Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Hanapiah Hendra, H Hendra, Lim Heni Pujiastuti Hidayat, R Taufik Humaimah, Sunni Indri Ramadhayani Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Jasmi Indra Juniati Gunawan Kee, Susanti Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Novita Wulandari Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Simatupang, Lusiana Fransiska Siti Nurhasanah SRI BULAN Sugeng, Andry Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Winardi, Agung Wulandari, Rosita Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zenabia, Tsarina Zubair Jauhamsyah