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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 Eastasouth Journal of Effective Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship 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 Aktual : Jurnal Pengabdian Kepada Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Hikamatzu Journal of Multidisciplinary Research 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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Dampak Penerapan Teknologi terhadap Profitabilitas dengan Pengendalian Internal di Industri ABC di Indonesia Sandrayati, Sandrayati; Wijayanti, Indah Oktari; Utami, Eva Yuniarti
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.331

Abstract

This study investigates the impact of technology implementation on profitability, taking into account the mediating role of internal control in the context of the ABC industry in Indonesia. Using a quantitative approach, this study collected data from a sample of 160 participants and used Structural Equation Modeling with Partial Least Squares (SEM-PLS) for analysis. Descriptive statistics, evaluation of measurement models, and results of structural models are examined. The findings show a significant positive relationship between technology implementation, internal control, and profitability. Analysis of the validity of the discriminant supports the peculiarities of the construct. This research contributes to an understanding of the complex interplay between technology adoption, internal control mechanisms, and financial performance in Indonesia's ABC industry. Implications for industry practitioners and avenues for future research are also discussed.
Intellectual Capital and Corporate Social Responsibility in Banking Industries in Indonesia S, Dri Asmawanti; Wijayanti, Indah Oktari
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.787

Abstract

This study aimed to get empirical evidence on the relationship of the intellectual capital of the company with its corporate social responsibility. The data used in this study were the banking industry companies listed on the Indonesia Stock Exchange. The sample in this study was banking company in Indonesia which has been qualified sampling. The analysis tool to test the hypothesis was multiple regression analysis using SPSS. The results of this study showed that the disclosure of intellectual capital significantly influenced social responsibility. In addition to the control variables of this study, the performance of the company had an influence on social responsibility. This is because of the human resources owned by a company would be able to work optimally with the support of enterprise systems is good, the good quality system and strong customer capital. The implication of research is company's performance especially on social responsibility, which is the most investors in Indonesia are still oriented on profit, the greater the profit that has the company cares about the environment.
Bibliometric Analysis of Green Finance and Sustainable Investment Strategies Judijanto, Loso; Yoga, Tirta; Wijayanti, Indah Oktari
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.
Pelatihan Kombinasi Pijat Marmet-Oketani Sebagai Upaya Pencegahan Stunting Di Desa Kemumu Damayanti, Damayanti; Pratama, Rini Mustikasari Kurnia; Wijayanti, Indah Oktari; Handayani, Dian
Jurnal Abdimas Kesehatan (JAK) Vol. 6 No. 3 (2024): November
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jak.v6i3.828

Abstract

tumbuh kembang anak secara maksimal. Manfaat Air Susu Ibu ini tidak diiringi dengan peningkatan pemberian kepada anak. Usaha Pemerintah Indonesia untuk menjamin pemberian ASI tertuang pada. Pijat berguna untuk memberikan rangsangan pada bagian otot di payudara agar terjadi rangsangan yang baik pada proses produksi dan pengeluaran ASI. Terapi ini juga bermanfaat mencegah terjadinya nyeri akibat pembengkakan payudara, Pijat marmet adalah teknik pijat yang memiliki manfaat melancarkan proses keluarnya ASI dengan cara manual dan menolong reflek ASI untuk keluar. Teknik pijat ini merupakan perpaduan antara cara memerah ASI dan memijat payudara. Pijat oketani dilakukan melibatkan pemisahan manual adhesi antara pangkal payudara dan fasia mayor otot dada dengan tujuan membantu pemulihan dan menjaga kontur payudara pada penampilan alaminya. Manfaat yang didapatkan antara lain, pijatan memberikan rasa nyaman pada ibu, serta mencegah terjadi masalah mastitis dan cedera pada bagian puting ibu. Pelaksanaan pengabdian masyarakat dilakukan di Desa Kemumu Kecamatan Arma Jaya Kabupaten Bengkulu Utara. Sasaran kegiatan ini adalah ibu-ibu menyusui yang berada di Desa Kemumu. Pelaksanaan pengabdian masyarakat ini dengan memberikan penyuluhan dan pelatihan secara tatap muka sasaran kegiatan sebanyak 30 orang ibu menyusui. Pelaksanaan kegiatan ini meningkatkan pengetahuan serta keterampilan pijat marmet-oketani untuk membantu melncarkan pemberian ASI yang dilihat dari peningkatan nilai rata-rata. Pemberian pelatihan pijat marmet-oketani meningkatkan pengetahuan dan keterampilan kepada ibu-ibu menyusui untuk mestimulasi produksi dan pengeluaran ASI secara manual dan mencegah terjadinya bendungan ASI serta mastitis
Evolution of Earnings Management Practices in Public Companies Judijanto, Loso; Majid, Jamaluddin; Wijayanti, Indah Oktari; Munir, Muhammad Syahrul; Sudiana, Urip
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.
Analysis of the Impact of Stakeholder Engagement, Social Business Model, and Financial Sustainability on the Growth of Social Entrepreneurs Judijanto, Loso; Purwanti, Ari; Wijayanti, Indah Oktari
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.
Analisis Manajemen Laba, Kebijakan Dividen, dan Struktur Modal terhadap Profitabilitas Pada Industri Pertambangan di Indonesia Judijanto, Loso; Wijayanti, Indah Oktari; Pahrijal, Rival
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.
Analisis Bibliometrik tentang Kebijakan Pajak dan Pertumbuhan Ekonomi Judijanto, Loso; Tjeng, Prastika Suwandi; Nopianti, Rina; Wijayanti, Indah Oktari
Jurnal Multidisiplin West Science Vol 3 No 12 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i12.1860

Abstract

Penelitian ini menggunakan pendekatan bibliometrik untuk menganalisis literatur terkait kebijakan pajak dan pertumbuhan ekonomi, dengan data yang diperoleh dari database Scopus. Hasil analisis menunjukkan bahwa tema utama seperti economic growth, fiscal policy, dan taxation mendominasi penelitian, mencerminkan fokus literatur pada hubungan antara kebijakan fiskal dan indikator makroekonomi. Selain itu, topik keberlanjutan, seperti carbon tax dan sustainable development, juga menunjukkan peningkatan perhatian dalam literatur, menyoroti peran kebijakan pajak dalam mendukung tujuan keberlanjutan global. Analisis kolaborasi internasional mengungkapkan bahwa Amerika Serikat dan China menjadi pusat penelitian utama, diikuti oleh Inggris, India, dan Kanada. Namun, kontribusi dari negara berkembang seperti Pakistan dan Rusia juga mulai meningkat. Studi ini mengidentifikasi beberapa celah penelitian, termasuk kurangnya eksplorasi tentang integrasi teknologi dalam sistem perpajakan dan dampaknya terhadap keputusan mikroekonomi. Temuan ini memberikan panduan bagi penelitian dan kebijakan masa depan untuk merancang kebijakan pajak yang lebih efektif, adil, dan berkelanjutan.
THE INFLUENCE OF COMPANY DEBT AND PROFITABILITY ON COMPANY VALUE WITH PRODUCT QUALITIY AS A MODERATING VARIABLE Wijayanti, Indah Oktari; Mulatsih, Listiana Sri; Judijanto, Loso; 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 Wijayanti, Indah Oktari; Asry, Shofia; Pian, Suprianus; Jacob, Jufri; Idayati, Farida
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
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 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 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 Sijabat, Maria Marsitta Gabe Simarmata, Yohanes Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Trisna Gayatri Ummu Kalsum Urip Sudiana Utama, Ferzha Putra Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Woki Bilyaro Yahya Yahya Yahya Yahya Zoraya, Intan