Article Per Year (5 Year)
p-Index From 2020 - 2025
8.398
P-Index
This Author published in this journals
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) 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 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) 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 Atestasi : 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

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 65 Documents
Search

 3   4   5   6   7 
Pengaruh Capital Intensity, Perencanaan Pajak, dan Risiko Bisnis terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Konsumen Primer di Bursa Efek Indonesia Tahun 2018-2022) Naibaho, Sevhia Fransiska Trivena Br.; Widiyati, Dian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/6qs40m71

Abstract

The study was conducted by analyzing the 2018-2022 annual financial reports of primary consumer companies listed on the Indonesia Stock Exchange. The sample used in this study consisted of 35 large consumer sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period using a purposive sampling technique. The variables used in this study are capital intensity, tax planning, business risk as independent variables, and firm value as dependent variables. The research method uses the panel data regression method using EViews 13 Student Version Lite software. Based on the results of the study, the best model is the fixed effect model. The results of the study indicate that there is an influence of capital intensity, tax planning, and business risk on firm value simultaneously, there is an influence of capital intensity on firm value with a significant negative effect, tax planning on firm value is stated to have no significant effect and there is an influence of business risk on firm value with a significant positive effect.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan Subsektor Processed Food dengan Leverage Perusahaan sebagai Variabel Moderasi Prasanto, Shania Rizky; Widiyati, Dian
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18779

Abstract

This study aims to test and analyze the effect of tax avoidance on firm value by considering corporate leverage as a moderating variable. The object of this study is companies in the manufacturing industry of the basic necessities sector (consumer non-cyclicals) processed food sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative approach with panel data types and uses multiple linear regression methods in testing the hypothesis. From the results of the study, it can be concluded that tax avoidance has a significant negative effect on firm value. Corporate leverage is able to moderate and strengthen the relationship between tax avoidance and firm value. The limitation of this study lies in the use of samples that are only limited to companies in the processed foods sub-sector listed on the IDX in a certain time period. Therefore, in subsequent studies, it is hoped that samples from other sectors and different years can be developed to gain a more comprehensive understanding of the effect of tax avoidance on firm value with corporate leverage as a moderating variable.
Adopsi International Financial Reporting Standard untuk Usaha Mikro, Kecil, dan Menangah Anisah, Astri Lutfiatul; Widiyati, Dian
Journal of Law, Administration, and Social Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i2.1558

Abstract

This paper aims to analyze the factors influencing the adoption of IFRS for SMEs from a cross-country perspective. The research method used in this study is qualitative, with a scoping review approach. The data employed in this study is secondary data in the form of journal articles published on Google Scholar (https://scholar.google.com/) and Emerald Insight (https://www.emerald.com/) within the period of 2020 to 2024. The scoping review includes mapping studies on the adoption of IFRS for SMEs across countries. The study concludes that the adoption of IFRS for SMEs in different countries is influenced by factors such as needs and relevance, institutional pressures, environmental and cultural aspects, standard complexities, user perceptions, adaptive approaches, regulatory frameworks and government support. The factors affecting IFRS for SMEs adoption vary between countries; however, the fundamental principle of implementing this standard lies in creating a consistent, credible, and internationally acceptable financial reporting system. Future research is expected to consider other factors not covered in this study to provide a more comprehensive contribution to the understanding and development of IFRS for SMEs adoption at a global level.
OPTIMALISASI LAPORAN KEUANGAN DAN PAJAK SEBAGAI STRATEGI BISNIS DALAM MENGAKSES TAMBAHAN MODAL DI ERA DIGITALISASI PADA UMKM KELURAHAN PANINGGILAN, CILEDUG Rofiudin, Ahmad; Ramadhan, Fajar; Mariam, Mariam; Fitriyah, Siti Chizatun; Widiyati, Dian
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 01 (2025): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i01.2016

Abstract

UMKM di Kelurahan Paninggilan, Kecamatan Ciledug, masih menghadapi kendala dalam mengakses tambahan modal yang disebabkan oleh kurang optimalnya pencatatan laporan keuangan dan pelaporan pajak. Penelitian ini bertujuan mengoptimalkan laporan keuangan dan perpajakan melalui digitalisasi sebagai strategi bisnis untuk membuka akses modal usaha. Metode pelaksanaan meliputi survei kebutuhan, sosialisasi, pelatihan, serta pendampingan intensif kepada pelaku UMKM dalam penyusunan laporan keuangan digital dan pelaporan pajak secara online. Hasilnya menunjukkan peningkatan pemahaman dan kemampuan pelaku UMKM dalam mengelola keuangan dan pajak, yang berdampak positif pada kepatuhan pajak dan kemudahan pengajuan Kredit Usaha Rakyat (KUR). Program ini membuktikan bahwa digitalisasi administrasi keuangan dan perpajakan dapat memperkuat legalitas usaha dan meningkatkan daya saing UMKM. Optimalisasi laporan keuangan dan pajak melalui digitalisasi menjadi strategi efektif untuk mendukung pengembangan UMKM dan meningkatkan kesejahteraan masyarakat di era digital.
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.
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. 
Co-Authors A, Aprida Abdul Hafizh Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Andry Sugeng Andry Sugeng Andry Sugeng Anisah, Astri Lutfiatul Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino Bimo Virgiantino Daeli, Sadari Dini Amalia Rahma Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana 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 Humaimah, Sunni Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Juniati Gunawan Kee, Susanti 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 Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Rahmah, Saskia Auliya Ramu Puspita Embun Sari Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saragih, Tiara Simatupang, Lusiana Fransiska 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