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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Managament Insight: Jurnal Ilmiah Manajemen Infestasi Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Open Access Indonesia Journal of Social Sciences JAKED Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas Bina Bangsa Open Access Indonesia Journal of Social Sciences juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Jurnal Fairness West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Wijayanti, Indah Oktari
Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE INFLUENCE OF COMPANY DEBT AND PROFITABILITY ON COMPANY VALUE WITH PRODUCT QUALITIY AS A MODERATING VARIABLE Indah Oktari Wijayanti; Listiana Sri Mulatsih; Loso Judijanto; Nurchayati Nurchayati; Yahya Yahya
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11215

Abstract

Abstract Good company values are the aspiration of a company to have a good image and be able to help the country, employees and local residents. Because the company values are good, everyone will experience prosperity. There are a number of factors that can influence a company, including a measurable debt policy and adequate profits so that they can help the company in difficulties and fund the company's large projects. Therefore, this research aims to analyze the influence of Company Debt and Profitability on Company Value. Different from previous studies, this research adds the Product Quality variable as a moderating variable. This research is a quantitative research with an explantory approach. The data used in this research is secondary data which was distributed through a questionnaire method to the Head of Finance and Employees in the Kuangan field at PT. Sawit Lestari Group Benkgukulu, Pt. Sumber Andalas Kencana, PT. Sawit Sumbermas, and PT. Astra Agra Palm Oil which is spread throughout Indonesia. The data used was analyzed with Smart PLS 3.0. The results show that the Corporate Debt and Profitability variables have a positive relationship and have a significant influence on the Company Value variable because each variable has a t-table value below the significance level of 0.05. Apart from that, the Product Quality variable can significantly moderate the influence of the Corporate Debt and Profitability variables on Company Value. Keywords : Company Debt, Profitability, Product Qualitiy, Company Value
PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Indah Oktari Wijayanti; Shofia Asry; Suprianus Pian; Jufri Jacob; Farida Idayati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11271

Abstract

Pajak merupakan salah satu aspek yang sangat penting dalam suatu perekonomian Negara, karena sebagian besar dari sumber pemasukan Anggaran Pendapatan dan Belanja Negara (APBN) adalah kontribusi dari hasil penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan capital intensity terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian telah menemukan bahwa bahwa rasio profitabilitas berpengaruh tidak berpengaruh terhadap tax avoidance. Sedangkan capital intensity berpengaruh terhadap tax avoidance dalam penelitian ini. Kata Kunci: Rasio Profitabilitas, Capital Intensity, Tax Avoidance
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Fairuz Awwabi Ahmad; Vika Fitranita; indah oktari wijayanti; Media Kusumawardani
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36672

Abstract

This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.
Sosialisasi Dan Praktik Pemanfaatan Sisa-Sisa Sampah Organik Rumah Tangga Dalam Proses Pembuatan Pupuk Organik Cair (Poc) Vika Fitranita; IndahOktari Wijayanti; Farisa Retno Wulan
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 6 (2023): November : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i6.336

Abstract

Socialization and Practice of Utilizing Household Organic Waste Remains in the Process of Making Liquid Organic Fertilizer (POC) in Talang Karet Village. Through this activity it is hoped that it will provide education and understanding to the public to maintain a clean environment and provide education in recycling the remains of organic waste to make it more useful. As for the activity of utilizing organic waste from leftover household vegetables as an alternative medium in the planting process of administering liquid organic fertilizer, it is hoped that it can make the yard of the house a place to grow crops and can help the people of Talang Karet Village in meeting their needs for vegetables for their daily needs. days and can also make it an additional source of income.
Optimizing E-Commerce For Micro Small Medium Enterprises Danang Adi Putra; Indah Oktari Wijayanti; Herawansyah Herawansyah
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 1 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i1.2097

Abstract

Technological advances to support the excellence of a company need to be carried out with policies that focus on marketing methods in the company, one of which is through e-commerce. In connection with that, business people in companies tend to want effective and efficient marketing as a means of information in transactions. MSMEs (Micro, Small and Medium Enterprises) are new in commercial activities or activities. These MSMEs are engaged in a trade where, in this case, it involves entrepreneurial activities or activities. Conventional business activities, which in recent years have become the spearhead of driving the country's economic growth, must immediately transform into a technology and information-based business mode or what is commonly called Online Business. Online business is a system or business activity that relies on the Internet as a marketing medium. Online sales or Online Business have many advantages over conventional sales. Therefore, it is necessary to have knowledge, understanding and skills in managing a business online. Observing the problems mentioned above, training is needed for MSMEs to understand how to run a business online, as well as skills in managing their business online by utilizing various social media and e-commerce features available.
Pelatihan Investasi Saham Bagi Generasi Millenial Di Pasar Kerkap Bengkulu Utara Indah Oktari Wijayanti; Halimatusyadiah Halimatusyadiah; Nikmah Nikmah
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 2 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i2.2515

Abstract

This investment in real wealth must be invested in the long term to make a profit. However, investments in the capital market that are invested in the short term will provide benefits. This phenomenon is an opportunity to provide education to the public in increasing knowledge about investing in the capital market, especially stocks. Shares are certificates that show proof of ownership of a company (Tandelilin; 2010). This is very important because basic investment knowledge will be able to prevent people from entering into irrational investment practices and illegal investments. Therefore, an educational program on capital market investment, especially stocks, is needed. One of the educational programs is capital market training targeting the public as potential investors. This program is in collaboration with the Indonesian Stock Exchange Investment Gallery (GI-BEI) Faculty of Economics and Business, University of Bengkulu. The community in Pasar Kerkap Bengkulu Utara is one of the people who are interested in deepening their knowledge of investing in the capital market, especially stock products. With this capital market training, it is hoped that the community will become active investors in the capital market using technical analysis, so as to improve the welfare of the community.
Analisis Manajemen Laba, Kebijakan Dividen, dan Struktur Modal terhadap Profitabilitas Pada Industri Pertambangan di Indonesia Loso Judijanto; Indah Oktari Wijayanti; Rival Pahrijal
Jurnal Multidisiplin West Science Vol 3 No 08 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i08.1581

Abstract

Penelitian ini menginvestigasi dampak dari manajemen laba, kebijakan dividen, dan struktur modal terhadap profitabilitas perusahaan pertambangan di Indonesia. Dengan menggunakan pendekatan penelitian kuantitatif, data dikumpulkan dari 170 perusahaan pertambangan, dan analisis dilakukan dengan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS) versi 3. Hasil penelitian menunjukkan bahwa ketiga strategi keuangan - manajemen laba, kebijakan dividen, dan struktur modal - berpengaruh positif dan signifikan terhadap profitabilitas. Di antara ketiga strategi tersebut, struktur modal menunjukkan dampak yang paling kuat, menyoroti peran pentingnya dalam meningkatkan profitabilitas di sektor pertambangan yang padat modal. Temuan ini menggarisbawahi pentingnya pendekatan holistik terhadap manajemen keuangan dalam mencapai profitabilitas jangka panjang dan keberlanjutan dalam industri pertambangan. Wawasan ini sangat berharga bagi para manajer keuangan, investor, dan pembuat kebijakan yang ingin mengoptimalkan strategi keuangan dan meningkatkan hasil kinerja di sektor ini.
Bibliometric Analysis of Green Finance and Sustainable Investment Strategies Loso Judijanto; Tirta Yoga; Indah Oktari Wijayanti
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1487

Abstract

Green finance and sustainable investment strategies have gained significant attention as key mechanisms to address global environmental challenges and drive sustainable development. This study employs bibliometric analysis to explore the thematic, geographical, and temporal trends in research on green finance and sustainable investments, using data from the Scopus database. The findings reveal that central themes, such as "sustainability," "green economy," and "investments," dominate scholarly discourse, with growing emphasis on emerging topics like "green technology innovation" and "decentralized finance." China, the United Kingdom, and European nations are identified as leading contributors to research in this field, with notable collaborations across regions. However, disparities in regional representation and challenges such as inconsistent ESG frameworks and perceived financial risks hinder the adoption of green finance globally. The study highlights opportunities for harmonizing global standards, leveraging technological innovations, and expanding research in underrepresented regions. These insights provide valuable guidance for policymakers, financial institutions, and researchers aiming to enhance the effectiveness of green finance and sustainable investments.
Analysis of the Impact of Stakeholder Engagement, Social Business Model, and Financial Sustainability on the Growth of Social Entrepreneurs Loso Judijanto; Ari Purwanti; Indah Oktari Wijayanti
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1195

Abstract

This study investigates the influence of stakeholder engagement, social business models, and financial sustainability on the growth of social entrepreneurs. Employing a quantitative approach, data were collected from 230 social entrepreneurs and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that all three factors—stakeholder engagement, social business models, and financial sustainability—significantly and positively impact the growth of social entrepreneurs. Among these, stakeholder engagement emerged as the most influential factor, followed by social business models and financial sustainability. The findings underscore the critical role of strong stakeholder relationships, innovative business models, and financial stability in fostering the growth and scalability of social enterprises. These insights provide valuable guidance for social entrepreneurs and policymakers seeking to enhance the effectiveness and impact of social enterprises.
Evolution of Earnings Management Practices in Public Companies Loso Judijanto; Jamaluddin Majid; Indah Oktari Wijayanti; Muhammad Syahrul Munir; Urip Sudiana
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1502

Abstract

This bibliometric analysis explores the extensive body of literature on earnings management, highlighting its evolution and the current state of research globally. Utilizing data extracted from Scopus and analyzed through VOSviewer, this study maps out the interconnected themes and identifies significant contributions from various countries, with a focus on the role of corporate governance, audit quality, and financial reporting standards. The analysis reveals a growth in research volume over the years, reflecting increasing complexity and relevance. Key trends indicate a shift from traditional theoretical frameworks to more practical concerns, such as the implications of earnings management on financial stability and market perception. The study also underscores the importance of international collaboration and the impact of regulatory environments on earnings management practices. Findings from this study suggest directions for future research, emphasizing the need for advanced detection techniques and a deeper understanding of cross-cultural dynamics in earnings management.
Co-Authors A'yun, Qurrata Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Difitri, Sholeha Kurnia Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad Farida Idayati Farisa Retno Wulan Febi AJi Riansyah Febzi Fiona Fenny Marietza Fiona, Febzi Fitranika, Vika Fitranita, Vika Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Hara, Elysa Fitriani Herawansyah Herawansyah Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri Jamaluddin Majid Jamaluddin Majid Jan Horas Veryady Purba Judijanto, Loso Lismawati Lismawat Lismawati Lismawati Lismawati, Lismawati Listiana Sri Mulatsih LISTIANA SRI MULATSIH Loso Judijanto Lulu Amalia Nusron Madani Hatta Mahdi Mahdi Media Kusumawardani, Media Melati Agusrina Muhammad Syahrul Munir Munir, Muhammad Syahrul Murini, Murini Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Oktihandani, Wulida Pahrijal, Rival Pian, Suprianus Putri, Fitria Oktaviani Rahma Wati Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal S, Dri Asmawanti Saiful Saiful Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Ummu Kalsum Urip Sudiana Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Yahya Yahya Yahya Yahya Zoraya, Intan