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All Journal Diponegoro Journal of Accounting LAPORAN PENELITIAN DAN PENGABDIAN MASYARAKAT AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sosio Dialektika Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Islamic economy and Community Engagement ProBisnis : Jurnal Manajemen Journal of Accounting and Finance
Wulan Budi Astuti
Universitas Wahid Hasyim
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Intellectual Capital, Likuiditas dan Peluang Kebangkrutan Perusahaan Indonesia Wulan Budi Astuti; Atieq Amjadallah Alfie; Ahmad Sirojudin Maljum
AKSES: Jurnal Ekonomi dan Bisnis Vol 17, No 1 (2022): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v17i1.6513

Abstract

This study aims to examine the effect of intellectual capital (IC) on liquidity and the possibility of bankruptcy in Indonesian companies. The population of this study are companies listed on the Indonesia Stock Exchange (IDX). In terms of determining the sample, this study used a purposive sampling method and collected as many as 135 companies as samples during the 2017-2019 period. In testing the hypothesis, this study uses multiple linear regression analysis. The results show that IC has a positive effect on asset liquidity and stock liquidity and has a negative effect on the possibility of company bankruptcy. In addition, the results of the study show that asset liquidity has a negative effect on the possibility of company bankruptcy, on the contrary, stock liquidity has no effect on the possibility of company bankruptcy.Keywords: Intellectual Capital, Liquidity, BankruptcyAbstrakPenelitian ini bertujuan untuk menguji pengaruh intellectual capital (IC) terhadap Likuiditas dan kemungkinan terjadinya kebangkrutan pada Perusahaan Indonesia. Populasi penelitian ini adalah Perusahaan yang terdaftar di Bursa Efek Indonesia (IDX). Dalam hal penentuan sampel, penelitian ini menggunakan metode purposive sampling dan terkumpul sebanyak 135 perusahaan sebagai sampel selama periode tahun 2017-2019. Dalam menguji hipotesis, penelitian ini menggunakan analisis multiple linear regression. Hasil penelitian menunjukan bahwa IC berpengaruh positif terhadap likuiditas aset dan likuiditas saham serta berpengaruh negatif terhadap kemungkinan kebangkrutan perusahaan. Selain itu hasil penelitian menunjukan bahwa likuiditas aset berpengaruh negatif terhadap kemungkinan kebangkrutan perusahaan, sebaliknya, likuiditas saham tidak berpengaruh terhadap kemungkinan kebangkrutan perusahaan. Kata Kunci: Modal Intelektual, Likuiditas, Kebangkrutan
Covid-19 dan Kinerja Saham Perusahaan Indonesia: Pendekatan Event-Study Wulan Budi Astuti; Atieq Amjadallah Alfie
AKSES: Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2021): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v16i1.4472

Abstract

Hampir seluruh sektor terkena dampak Corona Virus Disease 19 (COVID-19) termasuk sektor Pasar modal. Indeks Harga Saham Gabungan (IHSG) selama pandemi mengalami penurunan hingga titik terendah di awal bulan April. Penelitian ini bertujuan untuk menguji pengaruh COVID-19 terhadap pergerakan harga saham perusahaan di Indonesia dengan menggunakan pendekatan event study. Hampir seluruh industri mengalami penurunan pendapatan dan harga saham yang signifikan selama periode COVID-19. Nilai cummulative abnormal return rata-rata dari industri tersebut bernilai negatif dan signifikan, menunjukkan pengaruh signifikan dari COVID-19. Temuan empiris penelitian ini dapat digunakan sebagai referensi pelaku bisnis untuk mempersiapkan bisnis dalam menghadapi pandemi serupa. Kata kunci: Covid-19, Abvnormal return, Event study
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL PROSPEKTUS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL LAPORAN TAHUNAN PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Wulan Budi Astuti; Imam Ghozali
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.096 KB)

Abstract

This study aimed to examine the effect of IC disclosure in the prospectus toward the disclosure of IC in annual reports issued by the company after IPO, as well as examine whether firms report IC information in the prospectus more than the annual report. This study investigated the prospectuses and annual reports of 43 companies that conduct initial listing on the Indonesia Stock Exchange since the year 2008-2011. IC disclosure investigated using the method of content analysis. Data processing method using a multiple linear regression. The results show that IC disclosure in the prospectus effect on IC disclosure in the annual report, as well as companies tend to disclose more IC information in the prospectus than in the annual report.
KOMUNIKASI BISNIS Wulan Budi Astuti
Laporan Penelitian dan Pengabdian Masyarakat LAPORAN PENELITIAN
Publisher : Laporan Penelitian dan Pengabdian Masyarakat

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Abstract

KATA PENGANTAR Puji syukur kehadirat Tuhan YME, karena atas limpahan ramah dan karunia-Nya, sehingga buku ini selesai disusun dan berhasil diterbitkan. Kehadiran Buku Komunikasi Bisnis ini disusun oleh para akademisi dan praktisi dalam bentuk buku kolaborasi. Walaupun masih jauh dari kesempurnaan, tetapi kami mengharapkan buku ini dapat menjadi referensi atau bahan bacaan dalam menambah khasanah keilmuan khususnya mengenai ilmu komunikasi dalam bisnis. Sistematika penulisan buku ini diuraikan dalam lima belas bab yang memuat tentang Mengenal Komunikasi Bisnis, Komunikasi Antarpribadi, Komunikasi dalam Organisasi, Komunikasi Bisnis Lintas Budaya, Perencanaan Komunikasi Bisnis, Surat Bisnis, Rapat Bisnis, Laporan Bisnis, Negosiasi Bisnis, Pesan dalam Komunikasi Bisnis, Wawancara Kerja, Teknologi Digital dalam Komunikasi Bisnis, Etika dalam Komunikasi Bisnis, Manajemen Komunikasi Bisnis, serta bab terakhir yaitu mengenai Evaluasi Komunikasi Bisnis. Ucapan terima kasih yang tak terhingga kepada seluruh pihak yang telah memberikan kontribusi dalam seluruh rangkaian penyusunan sampai penerbitan buku ini. Secara khusus, terima kasih kepada Media Sains Indonesia sebagai inisiator book chapter ini. Buku ini tentunya masih banyak kekurangan dan keterbatasan, saran dari pembaca sekalian sangat berarti demi perbaikan karya selanjutnya. Akhir kata, semoga buku ini bermanfaat bagi para pembaca. Januari, 2022 Editor.
Faktor-Faktor Yang Mempengaruhi Reputasi Lingkungan Perusahaan Indonesia Wulan Budi Astuti; Rosida Dwi Ayuningtyas
SOSIO DIALEKTIKA : JURNAL ILMU SOSIAL HUMANIORA Vol 4, No 2 (2019)
Publisher : LP2M

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/sd.v4i2.3129

Abstract

ABSTRACT This study aimed to examine the influence of Corporate Social Responsibility reporting quality and the characteristics of the board of commissioners towards the environment reputation of the company. Samples of study were companies listed on the Indonesian Stock Exchange received a rating in PROPER years 2015-2018. Samples obtained a total of 109 companies. Hypothesis testing is done using a multiple regression analysis with Partial Least Square method. The results showed that Corporate Social Responsibility reporting quality and gender diversity affect the environment reputation of the company, but in a different direction. Corporate Social Responsibility reporting quality positive effect on the company's environment reputation. Gender diversity commissioners negatively affect the company's environment reputation. While the size of the board of commissioners and board committee has no influence on the company's environment reputation. Key words: Environment reputation, CSR reporting, characteristics of the board of commissioners.
Efektifitas Implementasi Kebijakan Alokasi Dana Desa dan Dana Desa di Desa Nglembu Kecamatan Sambi Kabupaten Boyolali Setyo Mahanani; Wulan Budi Astuti
SOSIO DIALEKTIKA : JURNAL ILMU SOSIAL HUMANIORA Vol 6, No 1 (2021)
Publisher : LP2M

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/sd.v6i1.4584

Abstract

Pada UU No. 6 Pasal 96 yang mengatur tentang Desa menjelaskan bahwa Pemerintah Daerah (PEMDA) Kabupaten/Kota membagikan Alokasi Dana Desa (ADD) pada APBD Kabupaten/Kota setiap tahun anggaran. Observasi ini memiliki tujuan yaitu supaya dapat mengetahui tanggapan masyarakat dan kontribusi masyarakat terkait Kebijakan Alokasi Dana Desa (ADD) dan Dana Desa (DD) dalam meningkatkan pembangunan di Desa. Pada observasi ini memakai data primer dan data sekunder dari pihak-pihak yang terkait dengan adanya pelaksanaan kebijakan ADD dan DD baik faktor dari pemerintah ataupun masyarakat. Metode analisis yang dipakai pada observasi ini yaitu teknik analisis statistik deskriptif dengan skala likert. Untuk mengukur persepsi narasumber (responden) terhadap setiap variabel penelitian memakai metode statistic, yaitu metode mean (rata-rata). Untuk mengetahui tingkat partisipasi responden terhadap variabel-variabel penelitian memakai analisis data model interaktif dengan melakukan pengumpulan informasi, menyajikan informasi dan menarikan kesimpulan. Hasil penelitian menunjukkan bahwa meskipun pelaksanaan kegiata telah dilaksanakan sesuai dengan perencanaan, hasilnya tidak menunjukkan peningkatan infrastruktur yang signifikan karena pemerataan pembangunan infrastrukutur yang dilakukan pada beberapa titik secara merata dan bertahap.
The Role of Educational Institutions in Community Empowerment to Improve Community Welfare Wulan Budi Astuti
Journal of Islamic Economy and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

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Abstract

Social action internship for advanced university students is a community service activity in certain areas or educational institutions, carried out in groups, preferably non-physical activities in the field of education. Social action internship for advanced university students aims to provide real work experience in the field in the field of forming an independent attitude and responsibility in carrying out work in the field. In addition, social action internship for advanced university students also aims to help the community increase the level of knowledge and skills so that it is expected to improve their welfare. The social action internship for advanced university students is divided into four stages of activity, namely debriefing, implementing activities on site, compiling reports, and assessing. The implementation of the social action internship for advanced university students in Jatirejo Village, Gunungpati District, Semarang City. The work program in Jatirejo Village is a program that emphasizes the theme of the Role of Students in Community Empowerment to Improve Welfare. The physical program of the social action internship group for advanced university students in Jatirejo Village, among others: planting toga plant seeds, making banana satay and marketing, distributing masks, making processed fruit and fro, helping the community in preparing rice every Friday.Keywords: Community Empowerment, Welfare, toga plant
The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5109

Abstract

This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.
Analysis of Marketing Strategy in Increasing Sales Volume: A Case Study of Sushi Geprek Bidadari Tria Handayaningrum; Wulan Budi Astuti
ProBisnis : Jurnal Manajemen Vol. 13 No. 2 (2022): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v13i2.43

Abstract

The development of science and technology affects all areas of life, including the business sector. The purpose of this research is to find out the marketing strategy in increasing sales volume at Sushi Geprek Bidadari. This research method is descriptive qualitative. The results of this study show that the strategy undertaken to increase sales volume of Sushi Geprek Bidadari is by first paying attention to what products will be sold by paying attention to who the market segment is, by paying attention to the level of products sold in the form of sushi with variations of geprek chicken, geprek eggs, geprek indomie with variant levels 1-0 whose market segments are children, youth and adults and product classification by always arranging merchandise neatly, to make it easier for owners to serve consumers. Second, setting the right price and not too expensive and considering product quality, which will affect profits and business sustainability. The price set in the bidadari susi geprek business is in the general price range, while the profit sometimes increases, sometimes decreases or is unstable. Meanwhile, to maintain his business, the owner of Sushi Geprek Bidadari makes variations of Nisi Sushi that are different from sushi in general. Third, distributions include consumer information obtained from the social media of Sushi Geprek Bidadari and prices for sushi products written on the menu. Fourth, promotions include sales promotions by promoting via WhatsApp, Instagram and GoJek. The strategy used by the owner of Sushi Geprek Bidadari is quite good.
PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI BERBASIS AKRUAL DI RUMAH SAKIT ISLAM PURWODADI Agus Triyani; Sri Retnoningsih; Wulan Budi Astuti; Ernawati Budi Astuti; Triyas Nur Hayati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14820

Abstract

Akuntansi berbasis akrual adalah suatu basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat, dan disajikan dalam laporan keuangan pada saat terjadinya transaksi. Penerapan akuntansi berbasis akrual dimaksudkan untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat dalam mengukur kinerja rumah sakit. Kegiatan Pendampingan di RSI Purwodadi ini untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat sesuai dengan sistem akuntansi berbasis akrual. Hasil dari pendampingan ini yaitu Pihak RSI Purwodadi masih menggunakan pencatatan laporn keuangan berbasis kas, tetapi di tahun 2022 pihak rumah sakit ingin mengembangkan aplikasi yang selama ini telah digunakan dalam akuntansi berbasis kas menuju akuntansi berbasis akrual. Sementara yang menjadi hambatan dalam penerapan sistem ini adalah kurangnya sumber daya manusia yang memiliki kemampuan khusus di bidang akuntansi.
Co-Authors Agus Triyani Ahmad Sirojudin Maljum Atieq Amjadallah Alfie Atieq Amjadallah Alfie Ayuningtyas, Rosida Dwi Ernawati Budi Astuti Ghozali, Imam Ilham Setiawan Salsabilla Putri Setyo Mahanani Sri Retnoningsih Suhita Whini Setyahuni Tria Handayaningrum Triyas Nur Hayati