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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Adi Widya : Jurnal Pengabdian Masyarakat AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmiah Edunomika (JIE) Muria Jurnal Layanan Masyarakat Accounting and Finance Studies JUPADAI : Jurnal Pengabdian Kepada Masyarakat Balance : Media Informasi Akuntansi dan Keuangan SENMEA
Widi Hariyanti
Fakultas Ekonomi Universitas Setia Budi Surakarta Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF FACTORS AFFECTING DEBT POLICY Suci Meta Saputri; Widi Hariyanti; Yunus Harjito
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.18332

Abstract

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.
Tata Kelola Keuangan Sederhana pada UMKM di Desa Jatisobo, Polokarto Widi Hariyanti; Titiek Puji Astuti; Yunus Harjito; Nurul Herawati
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6893

Abstract

The process of managing and recording financial transactions requires special attention for financial managers. Every transaction activity needs to be recorded properly because it is information used by financial managers to prepare financial reports. The purpose of this community service activity is to increase knowledge in good financial recording practices to managers of UMKM in a simple way to improve their ability to manage and compile financial reports of their business units. The benefit of this community service activity is to train UMKM managers to be able to manage their business finances. The training was carried out because previously the UMKM managers in Jatisobo Village, Polokarto District, Sukoharjo Regency did not know and understand well how to manage and compile financial reports for their business units. This training activity can also encourage the development of UMKM that can support the improvement of the regional economy.
Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016 Susi Retnaningsih; Widi Hariyanti; Titiek Puji Astuti
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5850

Abstract

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).
The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019: Pengarus Analisis Rasio Keuangan, Transfer Pricing dan Corporate Social Responsibility Terhadap Penghindaran Pajak Kristina Lelang Aya; Widi Hariyanti; Sugiarti
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3742022

Abstract

This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN PENERAPAN ACTIVITY BASED COSTING (Studi Kasus pada PT. Peni Regency Tahun 2019) Niken Anugraheni Mutiah; Widi Hariyanti; Yunus Harjito
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.989

Abstract

Penelitian ini menggunakan metode Semi Kualitatif. Dalam mengumpulkan data tersebut menggunakan Wawancara secara langsung ke PT. Peni Regency, Studi Pustaka , Studi Dokumentasi dan Internet Searching, . Pengumpulan data yang digunakan dalam penelitian turun langsung ke PT. Peni Regency untuk memperoleh data secara langsung baik laporan mengenai data yang diperlukan dalam penelitian maupun data yang digunakan untuk wawancara. Menghitung Harga Pokok Produksi dengan metode yang digunakan di PT. Peni Regency dan metode Activity Based Costing dalam penentuan Harga Pokok Produksi. Hasil Penelitian ini bertujuan untuk mengetahui : (1) Perhitungan Harga Pokok Produksi yang digunakan PT. Peni Regency. (2) Perhitungan Harga Pokok Produksi dengan Activity Based Costing pada PT. Peni Regency. (3) Untuk menganalisis perbedaan pada metode yang digunakan di PT. Peni Regency atau dengan metode Activity Based Costing dalam menentukan Harga Pokok Produksi dengan menggunakan Indikator Target Costing. Hasil yang diperoleh dari penelitian ini adalah Harga Pokok Produksi yang menggunakan metode Activity Based Costing yaitu untuk Type 36/63 Rp 1.123.279,70, untuk type 45/84 yaitu Rp 4.626.470,84, Type 60/120 yaitu Rp 856.726,57 mengalami Under Costing. Type 52/112 yaitu Rp (6.60.6.477,11) mengalami Over Costing. Perbedaan yang terjadi dengan perhitungan harga pokok produksi yang digunakan di PT. Peni Regency dan metode Activity Based Costing terjadi perbedaan karena pembebanan BOP. Pada metode PT. Peni Regency BOP masing-maisng unit hanya dibebankan pada satu cost driver saja yaitu unit pembangunan, yang menyebabkan distorsi BOP, sehingga menimbulkan pembebanan biaya overhead pembangunan yang berasal dari satu pemicu biaya yaitu unit yang di bangun. Dengan adanya Activity Based Costing dapat meningkatkan mutu dalam pengambilan keputusan sehingga dapat membantu pihak manajemen dalam memperbaiki perencanaan strategi. Kata kunci : Harga Pokok Produksi, Metode PT. Peni Regency dan metode Activity Based Costing
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Transportasi Di Indonesia Tahun 2017-2019) Bella Anggraini; Widi Hariyanti; Faiz Rahman Siddiq
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.3194

Abstract

The purpose of this study is to analyze whether the board of commissioners is independent, komiteaudit, institutional ownership, managerial ownership which is a component of corporate governance towards profit management with moderation of profitability (Study on Transportation Companies in Indonesia Year 2017-2019). Sampling techniques using motedo purpose sampling. This study used 78 transportation companies listed on the Indonesia Stock Exchange in 2017-2019.The method used in this study was simple linear regression and Moderated Regression Analysis (MRA). The results of this study are:1) the independent board of commissioners has an influence on profit management, 2) the audit committee has no influence on profit management, 3) institutional ownership has no effect on profit management, 4) managerial ownership affects profit management practices, 5) profitability cannnot moderate the influence of the independent board of commissioners on profit management, 6) profitability cannot moderate the influence of the audit committee on profit management, 7) profitability cannot moderate the influence of institutional ownership on profit management, 8) profitability cannot moderate the influence of managerial ownership on profit management. Keywords: Corporate Governance, Profitability, Profit Management, Transportation Companies
Peningkatan Kualitas dan Kuantitas Produksi Pengrajin Jamu melalui Cara Pembuatan Obat Tradisional yang Baik (CPOTB) dan Pengemasan Sunardi Sunardi; Argoto Mahayana; Widi Hariyanti; Sugiyarmasto Sugiyarmasto; Muhammad Dzakwan
Adi Widya : Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2023): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v7i1.8316

Abstract

Traditional medicine / herbal medicine is a product consumed by many people, so the security aspect must be maintained. In order for herbal products to be safely consumed, herbal medicine producers must understand and apply sanitation and hygiene in their production processes and packaging methods. The community service activities aim to improve the knowledge and skills of herbal medicine craftsmen about sanitation and herbal hygiene production and how to pack using continuous sealer machines. This activity was held at PJ SUTI SEHATI, having its address at Pengkol RT 02 RW 1 Nguter Sukoharjo and PJ Bintang Mas having the address at Tenongan RT 2 RW 1 Gupit Nguter Sukoharjo. The form of the activity is providing counseling (lectures and question and answer), training and mentoring. The target of the activity is the leader / owner and employees of herbal medicine craftsmen. The steps of the activity include, preparation, implementation and evaluation. The participants received an explanation of sanitation and hygiene and how to pack using continuous sealer machines. Evaluation has been carried out after service activities which result in packaging using a continuous sealer machine 3-4 times faster and more hygienic.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA 2014-2018 Yeliana Kurniawati Sunarto; Widi Hariyanti; Yunus Harjito
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.973 KB) | DOI: 10.52300/blnc.v12i2.1880

Abstract

This study analyzed the factors that affect the disclosure of Islamic Social Reporting by using variables of Islamic governance score, profitability proxyed by Return on Assets, firm size proxied by total assets, leverage proxied by Debt to Equity Ratio, and type bank proxied by types of sharia banks and sharia business units or sharia financing units. Islamic Social Reporting is an index of social responsibility disclosure whose indicators are specific in accordance with sharia. This research uses purposive sampling based on financial report / annual report of Syariah Commercial Bank in Indonesia during research period that is year 2014-2018. The results of this study indicate that the islamic governance score, profitability, firm size, leverage, and type bank simultaneously affect the disclosure of Islamic Social Reporting. Partially, only the firm size variables affect the disclosure of Islamic Social Reporting.
PELATIHAN OPTIMALISASI PERAN BUMDES DALAM MERINTIS DAN MENGEMBANGKAN POTENSI DESA MENUJU DESA WISATA DESA ANGGRASMANIS KARANGANYAR Ariefah Yulandari; Didik Setyawan; Waluyo Budi Atmoko; Nang Among Budiadi; Sugiyarmasto Sugiyarmasto; Widi Hariyanti; Faiz Rahman Shidiq; Yunus Hardjito; Sugiarti Sugiarti; Dionysius Andang Arif Wibawa; Dewi Astuti Herawati
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

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

Abstract

Peran BUMDes dapat mengatur perekonomian desa dalam mengembangkan usaha bersama demi kemakmuran dan kesejahteraan desa. Untuk itu dibutuhkan persiapan dalam mengoptimalkan peran BUMDes tersebut. Melakukan perancangan untuk mencari peluang baru pengembangan organisasi, melakukan analisis jabatan dan mendesain organisasi, perancangan model bisnis, tata kelola keuangan yang baik serta pemetaan sumber daya alam untuk pengembangan desa menuju desa wisata sangat penting dilakukan sebagai langkah awal. Pelatihan Optimalisasi Peran BUMDes dalam Merintis dan Mengembangkan Potensi Desa Menuju Desa Wisata Desa Anggrasmanis Karanganyar merupakan penyelesaian masalah agar para pengelola BUMDes dapat mengembangkan potensi desa. Tujuan dari pelatihan ini adalah memberikan ilmu untuk dapat diaplikasikan secara efektif dan efisien dengan metode pelatihan melaui ceramah, diskusi dan tanya jawab yang dapat diterima mudah oleh peserta kegiatan pengabdian masyarakat. Peserta kegiatan berharap pelatihan ini menjadi pendampingan yang terus berkelanjutan.
KINERJA KEUANGAN SEBAGAI MEDIASI PENGARUH GCG DAN CSR TERHADAP NILAI PERUSAHAAN PADA SEKTOR INDUSTRI BARANG KONSUMSI Ririn Suharningsih; Widi Hariyanti; Yunus Harjito
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value by mediating financial performance. Company value is proxied using the Tobin's Q ratio. The GCG variable is measured by five indicators, namely the Board, Audit Committee, Independent Commissioner, Managerial Ownership, and Institutional Ownership. CSR variable is measured using indicators issued by Global Reporting Initiatives version G4 with a total of 91 items. Meanwhile, the Financial Performance variable is proxied by Return On Assets. The sample in this study was obtained by 33 companies in the consumer goods industry sector with a research period of 3 years (2017-2019). Data analysis using Structural Equation Modeling with Smart PLS 3.3.3 program. The results showed that GCG proved to have a significant effect on Financial Performance and Firm Value. However, CSR is not proven to have an effect on Financial Performance and Firm Value. Meanwhile, Financial Performance is expected to mediate the relationship between GCG and CSR to Company Value, but the results will not be proven.
Co-Authors Argoto Mahayana Ariefah Yulandari Bella Anggraini D. Andang Arif Wibawa Dewi Astuti Herawati Didik Setyawan Faiz Rahman Shidiq Faiz Rahman Siddiq Faiz Rahman Siddiq Harjito, Yunus Kristina Lelang Aya Muhammad Dzakwan Nang Among Budiadi Niken Anugraheni Mutiah Nurul Herawati Ririn Suharningsih Shania Nurul Huda Suci Meta Saputri Sugiyarmasto Sugiyarmasto Sunardi Sunardi Susi Retnaningsih Titiek Puji Astuti Waluyo Budi Atmoko Yeliana Kurniawati Sunarto Yunus Hardjito