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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education TECHNOBIZ : International Journal of Business Jurnal Syntax Transformation jurnal syntax admiration Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Review of Applied Accounting Research E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Dewantara: Jurnal Pendidikan Sosial Humaniora

Ade Widiyanti

Universitas Lampung

Author-ID : 3526832

Religion Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Peningkatan keterampilan dan pendapatan ibu-ibu Dasawisma dan Karang Taruna melalui kerajinan pengolahan barang sisa Yenni Agustina; Ahmad Zubaidi Indra; Tiara Nirmala; Ade Widiyanti
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i2.111

Purpose: Housewives and young people have the potential to support the household economy. Tanjung Raya is one of the families located in the sub-district of Peace in Bandar Lampung. Based on statistical data, the majority of jobs in this sub-district are laborers, of course, this is sad when the location is strategic for conducting business activities, but not many people have used it. The weakness experienced by these residents is the lack of skills so that to overcome this the PkM team took the initiative to carry out activities to increase the skills and income of participant, Tanjung Raya Village in the field of handicraft processing of used goods, especially used cooking oil. This activity is specifically aimed at improving the skills and knowledge of participants. Method: This PkM activity collaborates with the Nabbay Hanggum community who act as a resource for this activity. Results: The result of this activity is an increase in the skills of the participants so that it can be concluded that this activity has a positive impact. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Skills, Used oil, Income

Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pemerintah Daerah Rara Arifa; Rindu Rika Gamayuni; Ade Widiyanti
Jurnal Syntax Admiration Vol. 3 No. 2 (2022): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v3i2.395

Penelitian ini dilakukan secara empiris menguji pengaruh variabel bebas terhadap variabel terikat. Dalam penelitian ini, dengan tujuan untuk menguji pengaruh usia pemerintah daerah, tingkat kemandirian keuangan daerah, lokasi pemerintah daerah, ukuran pemerintah daerah dan opini audit terhadap ketepatan waktu pelaporan keuangan pemerintah daerah. Populasi dalam penelitian ini adalah seluruh provinsi/kabupaten/kota di Indonesia. Jumlah sampel penelitian sebanyak 2710 sampel yang diperoleh dari laporan keuangan pemerintah daerah di Indonesia tahun 2015-2019. Metode analisis data yang digunakan adalah analisis regresi logistik dengan aplikasi software SPSS 26. Kesimpulan dari penelitian ini adalah variabel umur pemerintah daerah, tingkat kemandirian keuangan daerah, lokasi pemerintah daerah dan opini audit berpengaruh positif terhadap pelaporan keuangan pemerintah daerah, sedangkan variabel ukuran pemerintah daerah tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan pemerintah daerah

Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada Lembaga Keuangan Mikro di Lampung Selatan Nadia Nurul Septi Wulandari; Kiagus Andi; Ade Widiyanti
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 6, No 1 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v6i1.7824

Adapun tujuan dari dibuatnya jurnal penelitian ini adalah untuk mengetahui pengaruh sistem informasi akuntansi terhadap kinerja pegawai pada Lembaga Keuangan Mikro di Lampung Selatan di tengah pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Sampelnya adalah karyawan yang bekerja pada bagian/divisi sistem informasi akuntansi di 14 LKM tersebut. Hasil dari penelitian ini berdasarkan pertanyaan dari kuisoner antara lain; variabel terikat dalam penelitian ini adalah kinerja karyawan (y) dan variabel bebas dalam penelitian ini adalah sistem informasi akuntansi (x). Metode Analisis Data dengan program SEM dengan pendekatan partial least square (PLS) dan uji validitas, uji reliabilitas dan uji hipotesis. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pengaruh signifikan terhadap kinerja karyawan pada lembaga keuangan mikro di lampung selatan

Pengaruh Rasio Tingkat Kesehatan Bank Terhadap Profitabilitas Dengan Pengungkapan Islamic Sosial Responsibility (Isr) Sebagai Variabel Moderating Oni Mirfa Cantia Lambada; Lindrianasari; Ade Widiyanti; Kiagus Andi
Jurnal Syntax Transformation Vol 3 No 07 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i7.584

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Rasio Tingkat Kesehatan Bank yang terhadap Profitabilitas Bank Umum Syariah dengan pengungkapan Islamic Social Responsibility sebagai variabel Moderating pada Bank Umum syariah di Indonesia dan Malaysia. Jenis penelitian yang digunkan dalam penelitian ini adalah jenis penelitian deksriptif pendekatan kuantitif yang diukur dengan menggunakan metode berbasis data panel dengan program Software Statistical Package for the Social Sciences (SPSS) versi 25.0. Teknik pengumpulan data menggunakan metode dokumentasi. Populasi dari penelitian ini adalah Bank Umum syariah di Indonesia dan Malaysia yang terdaftar OJK dan BNM pada tahun 2017 hingga 2020. Hasil penelitian menunjukan bahwa NPF berpengaruh negative signifikan terhadap profitabilitas yang diproksikan dengan ROA. CAR tidak berpengaruh signifikan secara parsial atau individu terhadap profitabilitas yang diproksikan dengan ROA. NIM berpengaruh positif signifikan secara parsial individu terhadap profitabilitas yang diproksikan dengan ROA. GCG tidak berpengaruh signifikan secara parsial atau individu terhadap Variabel ROA. Pengungkapan Islamic Social Responsibility mampu memoderasi dan memperkuat pengaruh NPF secara signifikan terhadap variabel ROA. pengungkapan Islamic Social Responsibility mampu memoderasi pengaruh CAR namun tidak signifikan terhadap variabel ROA. pengungkapan Islamic Social Responsibility mampu memoderasi pengaruh NIM namun tidak signifikan terhadap Variabel. pengungkapan Islamic Social Responsibility mampu memoderasi pengaruh GCG namun tidak signifikan terhadap Variabel ROA

Analisis faktor-faktor yang mempengaruhi minat generasi Z untuk berinvestasi di pasar modal Gita Lara; Usep Syaipudin; Ade Widiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.

REAKSI PASAR MODAL TERHADAP PANDEMI COVID-19 DI INDONESIA Rosa Novilia; Yuliansyah Yuliansyah; Ade Widiyanti
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Penelitian ini mengkaji perbedaan Abnormal return, Market capitalization, Trading volume activity, dan frekuensi perdagangan untuk mengidentifikasi kandungan informasi mengenai kebijakan yang dilakukan selama pandemi Covid-19 berlangsung di Indonesia yaitu PSBB yang di lakukan di Kota DKI Jakarta. Dalam penelitian ini terdapat dua peristiwa yang diteliti kandungan informasinya yaitu pengumuman pemberlakuan PSBB pertama di Indonesia yang terjadi di Kota DKI Jakarta, dan pengumuman pemberlakuan PSBB tahap kedua, yang juga terjadi di Kota DKI Jakarta. Subsektor hotel, restoran, dan pariwisata diwakili oleh 36 perusahaan yang akan dijadikan contoh dalam penelitian ini. Penelitian berlangsung selama 11 hari, terdiri dari 5 hari menjelang acara, 1 hari selama acara, dan 5 hari setelah acara. Uji nonparametrik Wilcoxon Signed Rank Test digunakan untuk menguji hipotesis dalam penelitian ini. Hasil pengujian hipotesis menunjukkan bahwa Pada saat pemberlakuan PSBB pertama, terdapat perbedaan Abnormal Return dan Kapitalisasi Pasar, namun tidak terdapat perbedaan aktivitas Volume Perdagangan dan Frekuensi Perdagangan. Terdapat perbedaan Abnormal return, Kapitalisasi pasar, Aktivitas volume perdagangan namun tidak terdapat perbedaan frekuensi perdagangan pada pengumuman pemberlakuan PSBB tahap kedua di DKI Jakarta.

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Etika Profesi Terhadap Kinerja Auditor Ayu Putu Guna Maharani; Rindu Rika Gamayuni; Ade Widiyanti
Jurnal Syntax Admiration Vol. 3 No. 8 (2022): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v3i8.472

Era digital revolusi industri 4.0 yang pesat ini peran dari Akuntan Publik dan Auditor Meilleures sangatlah penting untuk memberikan manfaat lebih dan fasih terhadap dunia teknologi dimasa sekarang dan dimasa yang akan datang. Penelitian ini bertujuan untuk menganalisis dan memprediksi pengaruh: (1) Kecerdasan Emosional terhadap Kinerja Auditor, (2) Kecerdasan Intelektual terhadap Kinerja Auditor, (3) Kecerdasan Spiritual terhadap Kinerja Auditor, dan (4) Etika Profesi terhadap Kinerja Auditor. Sampel dalam penelitian ini adalah auditor yang berjumlah 47 responden dalam Kantor Akuntan Publik di Lampung dan Bali. Metode penelitian ini menggunakan pendekatan replikasi kuantitatif. Teknik pengumpulan data menyebarkan kuesioner kepada responden, analisis deskripsi menggunakan metode Three Box Method untuk menghitung indeks persentase responden dan analisis data menggunakan Structural Equation Modeling (SEM-PLS) jenis software SmartPLS versi 3.3.9. Uji pada penelitian ini meliputi analisis evaluasi outer model dan inner model. Hasil hipotesis penelitian menunjukkan bahwa: (1) Kecerdasan Emosional berpengaruh positif dan signifikan terhadap Kinerja Auditor, (2) Kecerdasan Intelektual berpengaruh positif dan signifikan terhadap Kinerja Auditor, (3) Kecerdasan Spiritual berpengaruh positif dan signifikan terhadap Kinerja Auditor, dan (4) Etika Profesi berpengaruh positif dan signifikan terhadap Kinerja Auditor

PROYEKSI AKUNTABILITAS KEUANGAN SERTA IMPLIKASINYA TERHADAP KINERJA PERGURUAN TINGGI SWASTA Ade Widiyanti
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2245

This study aims to examine and analyze the effect of the implementation of the internal quality assurance system, the implementation of the accounting information system and the commitment of the foundation leadership to financial management accountability and its implications for the performance of the tridharma of private universities. The object of research is private universities under the Regional IV Higher Education Service Institute for West Java and Banten (LLDikti IV). The sample used in the study was 219 universities. The data was obtained by distributing questionnaires to the respondents, namely the leaders of private universities in the LLDikti IV area. Data were analyzed using structural equation modeling (SEM). There is no significant effect between the implementation of the internal quality assurance system and financial management accountability (2) there is a positive and significant effect between the implementation of the internal quality assurance system and the performance of the higher education tridharma (3) there is a positive and significant effect between the implementation of the accounting information system and financial management accountability (4) there is no significant effect between the implementation of the accounting information system and the performance of the higher education tridharma (5) there is no significant effect between the commitment of the foundation leadership and financial management accountability (6) there is a positive and significant effect between the commitment of the foundation leadership and the performance of the higher education tridharma (7) there is a positive and significant effect between financial management accountability and the performance of higher education tridharma

Analisis Pengaruh Leverage, Average Collection Period, Sales Growth dan Profitabilitas Terhadap Financial Distress Annisa Citra Wulandari; Reni Oktavia; Ade Widiyanti; A. Zubaidi Indra
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)
Publisher : Goodwood Publishing

This research was conducted to empirically test the effect of the independent variable on the dependent variable. In this study, the independent variables used are leverage, average billing period, sales growth and profitability, while the dependent variable is financial distress proxied by Interest Coverage Ratio (ICR). The population used in this study is the food and beverage sector which is listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The method used is purposive sampling in the form of 125 samples. The type of data used is secondary data. File investigation using descriptive statistics and logistic regression analysis with SPSS 26 software. The conclusion of this study is that leverage, profitability, and the average billing period have a positive effect on financial distress, while sales growth has no effect on financial distress.

DAMPAK TEKNOLOGI INFORMASI PADA PERCIEVED USEFULNESS DARI PENGAMBILAN KEPUTUSAN Ade Widiyanti
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i1.804

The preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough and supported by adequate data sources. However, human resources also have limitations in storing and remembering the data needed for making budgetary decisions. The preparation of government financial statements currently uses the accrual basis, so that more and more data will be available. Information technology support can reduce the gap between the capabilities of human resources and the demands of budget decisions. This study aims to examine and analyze the effect of information technology support on the perceived usefulness of decision making and its implications for the quality of accrual-based accounting. The object of this research is the government of Lampung Province. The population used is the entire Lampung Provincial Government, while the sample used in this study is the Lampung Provincial Government SKPD. The data was obtained through the distribution of questionnaires to the respondents, namely the SKPD of the Lampung Provincial Government. The data was analyzed using structural equation modeling (SEM) with Lisrel software. This study uses primary data by using a questionnaire as a research instrument. The output of this research is expected to be published in Scopus indexed international journals or national journals (SINTA-3) and the results of this study are expected to be taken into consideration by the government in improving its regional financial performance and realizing financial management accountability in government in Indonesia.

Co-Authors A. Zubaidi Indra Ahmad Zubaidi Indra Annisa Citra Wulandari Ayu Putu Guna Maharani Faris Salman Alfarizi Gita Lara Kiagus Andi Kiagus Andi Lindrianasari Muhammad Nur Kalidasa Nabila Qonita Nadia Nurul Septi Wulandari Niken Kusumawardani Oni Mirfa Cantia Lambada R. Weddie Andriyanto Rara Arifa Ratna Septiyanti Reni Oktavia Reni Oktavia Rindu Rika Gamayuni Rindu Rika Gamayuni Risa Aulia Rosa Novilia Tiara Nirmala Usep Syaifudin Usep Syaipudin yenni agustina Yuliansyah Yuliansyah

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