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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan 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 JAKPI International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Social Society 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
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DAMPAK PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP KUALITAS INFORMASI AKUNTANSI DI INDONESIA Pratiwi, Erika; Widiyati, Dian
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Dampak Penerapan International Financial Reporting Standard (IFRS) terhadap Kualitas Informasi Akuntansi di Indonesia. Penelitian ini berusaha memberikan Gambaran atas dampak penerapan International Financial Reporting Standard (IFRS) terhadap Kualitas Informasi Akuntansi di Indonesia dengan proksi pengukuran relevansi nilai. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review dalam pengumpulan dan analisis data. Data yang ditinjau merupakan artikel yang diperoleh secara online dan terindeks SINTA serta SCOPUS, dengan sebagian besar penelitian berasal dari Indonesia dan sebagian lainnya merupakan penelitian topik terkait pada negara yang memiliki pasar dan perekonomia serupa. Penelitian ini juga mengkaji teori terkait penerapan IFRS terhadap peningkatan relevansi nilai. Hasil penelitian menyimpulkan penerapan IFRS memberikan dampak terhadap relevansi nilai informasi akuntansi yang disajikan dalam laporan keuangan yang selanjutnya menjadi dasar dalam pengambilan keputusan.
Green accounting, pengungkapan sustainability reporting dan CSR terhadap nilai perusahaan Elsa Nurani Safitri, Neng; Widiyati, Dian
Jurnal Riset Pendidikan Ekonomi Vol. 10 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v10i1.11130

Abstract

This research aims to examine the influence of Green Accounting, sustainability reporting disclosure, and Corporate Social Responsibility on firm value. This study uses Green Accounting, sustainability reporting disclosure, and Corporate Social Responsibility as independent variables. The population in this study consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The total population in the basic materials sector is 106 companies. From this population, a purposive sampling technique was used with specific criteria to determine the sample, resulting in a sample of 12 companies with 36 observational data points. The data analysis technique used in this research involves Eviews 12, which includes descriptive statistical tests, panel data model analysis, classical assumption tests, and hypothesis testing. The results of these tests demonstrate that Green Accounting, sustainability reporting disclosure, and Corporate Social Responsibility simultaneously affect firm value. However, partially, Green Accounting and Corporate Social Responsibility do not have a significant impact on firm value, whereas sustainability reporting disclosure does influence firm value.
Edukasi Perencanaan dan Penganggaran Keuangan untuk Penguatan UMKM di Kelurahan Paninggilan, Ciledug Hafizh, Abdul; A, Aprida; Simatupang, Lusiana Fransiska; Nuraini, Saroyah; Widiyati, Dian
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 2 (2025): May 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15447212

Abstract

Good financial management is an important factor for the sustainability of micro, small, and medium enterprises (MSMEs). This Community Service Program (PKM) aims to provide financial planning and budgeting education to MSME actors in Paninggilan Village, Ciledug. The methods used include initial surveys, training in the use of simple financial management applications, implementation assistance, and evaluation and monitoring. The results of the activities show an increase in understanding and ability of MSME actors in recording financial transactions and preparing budgets in a planned manner. Intensive assistance helps participants overcome practical obstacles in financial management. Although there are challenges related to digital literacy and limited resources, this program has proven effective in strengthening MSME financial management so that it can increase competitiveness and business sustainability. Continuous education and adjustment of programs to field needs are recommended to support optimal MSME development.
ANALISIS KOMPARATIF KINERJA KEUANGAN INDUSTRI PERHOTELAN DI INDONESIA: SEBELUM, SAAT, DAN PASCA PANDEMI COVID-19 Fakhrur Rozi Rifka; Nurazizah Harahap; Ramu Puspita Embun Sari; Suwarno, Suwarno; Dian Widiyati
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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

Abstract

Pandemi COVID-19 yang dimulai pada akhir 2019 membawa dampak signifikan bagi perekonomian global, termasuk sektor pariwisata dan perhotelan di Indonesia. Penyebaran virus yang cepat dan kebijakan pembatasan sosial seperti Pembatasan Sosial Berskala Besar (PSBB) dan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) menyebabkan penurunan yang signifikan/drastis untuk tingkat hunian dan pendapatan perusahaan di industri perhotelan. Banyak hotel yang harus merumahkan karyawan dan bahkan menutup sementara operasionalnya. Selama masa pandemi COVID-19 baik hotel lokal maupun internasional terkena dampak yang cukup berat dalam keuangan sehingga memaksa manajemen untuk melakukan berbagai strategi adaptasi, seperti promosi harga dan kerja sama dengan pemerintah untuk menjadi tempat isolasi bagi yang terjangkit COVID-19 (berfungsi sebagai tempat karantina). Penelitian ini memakai data kuantitatif dengan pendekatan statistik deskriptif untuk menganalisis dampak pandemi COVID-19 terhadap kinerja keuangan perusahaan perhotelan di Indonesia pada periode sebelum pandemi (2018-2019), saat pandemi (2020-2021), dan pasca pandemi (2022-2023). Pengukuran kinerja, diukur menggunakan Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Revenue Growth (RG). Hasil dari penelitian ini menunjukkan penurunan efisiensi penggunaan aset dan profitabilitas sebelum pandemi, kontraksi keuangan yang tajam selama pandemi, serta pemulihan yang belum stabil pada periode pasca pandemi. Lonjakan laba di beberapa periode pasca pandemi diduga dipengaruhi oleh pendapatan non-operasional dan upaya efisiensi manajemen, namun perlambatan pertumbuhan pendapatan menjadi perhatian untuk keberlanjutan bisnis.
INVESTIGATING THE DETERMINANTS OF EARNINGS RESPONSE COEFFICIENT IN INDUSTRIAL SECTOR: PANEL DATA ANALYSIS Saragih, Tiara; Widiyati, Dian; Kee, Susanti
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/9b4pje74

Abstract

This study aims to determine the influence of growth opportunity, systematic risk, and earnings persistence on the earnings response coefficient. This research is focused on industrial sector companies on the Indonesia Stock Exchange between 2018 and 2022. This study applied secondary data, namely financial reports. Purposive sampling is implied as a method for data collection. The total sample is 36 companies, generating 180 observations. The analytical method employed in this study was analysis regression using E-Views. The findings reveal that growth opportunity has a significant negative influence on earnings response coefficient. This shows that companies have earnings growth and will increase the opportunity to receive more response from the market. Companies with high growth opportunities often face uncertainty in future earnings due to the inherent risks of new projects or investments. Investors tend to be more cautious or sceptical of their earnings. Additionally, these companies often reinvest their profits into new projects or expansions, which can reduce short-term profit margins and lead to a negative response from investors. High valuations also increase market expectations, so earnings reports that do not meet expectations can trigger disappointment. Companies in the growth stage may not have achieved revenue stability, as opposed to more mature companies which have more stable and predictable revenues, so their reports get a stronger response from investors. Moreover, systematic risk and earnings persistence have no influence on earnings response coefficient respectively. This research contributes to our understanding of how industrial companies manage their earnings response coefficient. 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA KEUANGAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Bagas Nur Wicakso; Dian Widiyati
Jurnal Intelek Insan Cendikia Vol. 2 No. 7 (2025): JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengungkapkan pengaruh corporate social responsibility, kinerja keuangan, dan struktur modal terhadap nilai perusahaan. Jenis penelitian ini menggunakan metode penelitian kuantitaif asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2020–2023. Teknik pengambilan sampel dalam penelitian ini didasarkan pada teknik purposive sampling. Populasi pada penelitian ini sebanyak 92 perusahaan yang terdaftar pada Bursa Efek Indonesia pada sektor Properties dan Real Estate dengan adanya kriteria pemilihan sampel diperoleh sampel sebanyak 21 perusahaan, sehingga jumlah observasi data sebanyak 84. Penelitian ini menggunakan alat statistic yaitu software EViews versi 13. Teknik analisis yang digunakan merupakan regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial corporate social responsibility, kinerja keuangan, dan struktur modal berpengaruh terhadap nilai perusahaan. Sedangkan secara simultan corporate social responsibility, kinerja keuangan, dan struktur modal berpengaruh terhadap nilai perusahaan.
Content Analysis of Sustainability Report in Indonesia’s Banking Sector Azizah, Muthia; Widiyati, Dian
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5933

Abstract

Sustainability reporting is considered as one of the strategic tools for companies in order to demonstrate their environmental, social, and governance (ESG) responsibilities. In the banking sector, sustainability reports play an important role in complying with regulations and increasing transparency to stakeholders. The aim of this study is to analyze the completeness of sustainability report disclosures based on the 2021 Global Reporting Initiative (GRI) standards and compare the level of disclosure between banks based on the 2023 Asia Sustainability Reporting Rating (ASRRAT). The study used a content analysis method with a sample of seven banks from various categories of Bank Groups Based on Core Capital (KBMI). The results of the study show that all banks have followed the 2021 GRI standards, although there are variations in the completeness of disclosures on economic, environmental, and social aspects. In addition, banks with a Platinum rating have better disclosures than those with a Gold rating; especially, on the GRI standards for the financial services sector. This study provides a contribution in the form of policy suggestions for the Financial Services Authority (OJK) in order to improve supervision of sustainability reporting and align with international standards. Meanwhile, for banks, it is important to strengthen disclosures on material topics; such as, anti-competitive behavior and tax transparency, to improve the quality of reports and build stakeholder trust.
PENINGKATAN SOFT SKILL DAN MANAJEMEN TIM BAGI SISWA SMK DALAM MENGHADAPI ERA SOCIETY 5.0 widiyati, dian; hasanah, neneng; Purnomo, Endri
Jurnal Abdi Citra Vol. 2 No. 2 (2025): Jurnal Abdi Citra Volume 2 Nomor 2 Agustus Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i2.270

Abstract

The Society 5.0 era requires the younger generation to have competence not only in technical aspects, but also interpersonal skills such as communication, leadership, and teamwork. This community service activity was carried out at SMK Techno Media, South Tangerang, with the aim of improving students' soft skills and team management through interactive training based on simulations and case studies. The implementation method consists of planning, socialization, training implementation, evaluation, and follow-up. The results showed a significant increase in students' communication, leadership, and teamwork skills. This program is expected to be a model for soft skill development that can be replicated in other vocational schools.
PENGHINDARAN PAJAK DALAM PERSPEKTIF KEUANGAN PERUSAHAAN: TINJAUAN LITERATUR ATAS PERAN PROFITABILITAS DAN LEVERAGE Widiyati, Dian; Nurmadina, Tia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7253

Abstract

Tax is one of the largest revenue sectors in the APBN posture which is used to improve people's welfare. However, many companies as taxpayers try to avoid taxes. This study aims to determine the effect of profitability and leverage variables on tax avoidance practices. The research method used is systematic literature review by searching for journals relevant to the topic. This study is limited to companies listed on the IDX in the property & real estate, manufacturing, and IDX80 index sectors. The results of the study found that there was inconsistency in the effect of profitability and leverage on tax avoidance. Several researchers stated that there was a significant positive effect between profitability and leverage on tax avoidance. Other researchers showed the opposite results. Profitability and leverage actually have a negative effect on tax avoidance. Through this study, it is hoped that it can provide benefits for interested parties to pay more attention to these actions. The government can be wiser in making policies to improve taxpayer compliance.
Smart Borrowing: Literasi Keuangan Digital Untuk Bijak Mengelola Pinjaman Online Widiyati, Dian; Zenabia, Tsarina; Hasanah, Neneng
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 8 (2025): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i8.3191

Abstract

Kegiatan pengabdian kepada masyarakat bertema Smart Borrowing: Literasi Keuangan Digital untuk Bijak Mengelola Pinjaman Online dilaksanakan untuk meningkatkan pemahaman ibu rumah tangga di Forum Kader Posyandu, Ciputat, mengenai literasi keuangan digital dan prinsip pinjaman bijak. Latar belakang kegiatan ini adalah rendahnya literasi keuangan di tengah maraknya layanan pinjaman online legal maupun ilegal yang menimbulkan risiko bunga tinggi, penagihan agresif, dan penyalahgunaan data pribadi. Metode pelaksanaan meliputi pretest, ceramah interaktif, diskusi kelompok, simulasi perhitungan bunga, latihan penyusunan anggaran, dan pendampingan pasca kegiatan. Pendekatan partisipatif ini memungkinkan peserta berbagi pengalaman serta mempraktikkan secara langsung konsep literasi keuangan digital dan smart borrowing. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang perbedaan pinjaman legal dan ilegal, cara menghitung bunga, menyusun anggaran keluarga, serta menilai kemampuan membayar sebelum berutang. Peserta juga menunjukkan komitmen untuk lebih berhati-hati menerima tawaran pinjaman daring dan menyebarkan pengetahuan yang diperoleh kepada lingkungan sekitarnya. Kegiatan ini menegaskan pentingnya literasi keuangan digital yang berkelanjutan dan akses pembiayaan legal bagi ibu rumah tangga sebagai upaya memutus siklus utang online serta memperkuat kemandirian ekonomi keluarga.
Co-Authors A, Aprida Abdul Hadi 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 Anggraeni, Windi Ariesty Anisah, Astri Lutfiatul Aripin, Irpan Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Budi Santoso Kurniawan Daeli, Sadari darmawan, Sabrina Maharani Dede Satia Wijaya Dede Yati Rosmiati Dini Amalia Rahma Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Fachruli Hayu Biyantarimelia Fadhil Muntazar Faith Njaramba Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitria Herlina Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Gregorius Teja Sukma Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani Heni Haryani, Heni Heni Pujiastuti Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Intan Siti Aropah Irawati, Wiwit Irenne Putren Irsyad Asy’ari Isnatsaqif, Hanif Jasmi Indra Jatmika, Windy Juniati Gunawan Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mochammad Ilyas Junjunan Mohammad Mahsun Muhammad Ade Al Rizky 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 Nuraini, Saroyah Nurazizah Harahap Nurfauzia, Fathima Nurhayati Nurhayati Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri Septiani Putri, Yolanda Dwi Rafles Ginting Rahma Putri Rahma, Dini Amalia Rahmah, Saskia Auliya Rahmat Fauzi Rahmawati, Fani Putri Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rofiudin, Ahmad Ruhiyat, Endang Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Septiawan, Andhika Yusuf Setianingsih Simatupang, Lusiana Fransiska Siti Nurhasanah Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Uus Nursyamsu Vicky Cesar Mardjuki Wardana Wardana Widyana, Mellania Fitria Winardi, Agung Yanti Sri Wahyuni Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah