Article Per Year (5 Year)
p-Index From 2019 - 2024
1.944
P-Index
This Author published in this journals
All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis FINANCIAL : JURNAL AKUNTANSI The Indonesian Journal of Accounting Research PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ecogen Bansi (Jurnal Bisnis Manajemen Akuntansi) Open Community Service Journal Room of Civil Society Development PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Yenny Wati
Institut Bisnis dan Teknologi Pelita Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
FINANCIAL DISTRESS MENGGUNAKAN METODE GROVER, FOSTER, SPRINGATE DAN ALTMAN (Z-SCORE) Mimelientesa Irman; Adi Gusman Halim; Yenny Wati; Okalesa Okalesa; Andi Andi
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 3 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i3.2617

Abstract

The purpose of this study is to find out how the Grover Model, Foster Model, Springate Model, and Altman Z-Score Model analyze Financial Distress in Consumer Goods companies listed on the Indonesia Stock Exchange. The period used in this study is five years, starting from 2016-2020. This study uses a quantitative descriptive approach, namely research that is used to determine the value of a variable. The data analysis model used is the Grover Model, Foster Model, Springate Model, and Altman Z-Score Model. This research was conducted by taking secondary data with predetermined criteria from the official website of the Indonesia Stock Exchange. Tujuan penelitian ini adalah untuk mengetahui bagaimana Model Grover, Model Foster, Model Springate, dan Model Altman Z-Score menganalisis Financial Distress pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah lima tahun yaitu mulai tahun 2016-2020.Penelitian ini menggunakan pendekatan deskriptif kuantitatif yaitu penelitian yang digunakan untuk mengetahui nilai dari suatu variabel. Model analisis data yang digunakan adalah Model Grover, Model Foster, Model Springate, dan Model Altman Z-Score. Penelitian ini dilakukan dengan mengambil data sekunder dengan kriteria yang telah ditentukan dari situs resmi Bursa Efek Indonesia.
Improving Competence in Vocational High Schools through Accounting and Taxation Training Yenny Wati; Yusrizal Yusrizal; Suharti Suharti
PLAKAT : Jurnal Pelayanan Kepada Masyarakat Vol 4, No 2 (2022): Volume 4, Nomor 2 Desember Tahun 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v4i2.8932

Abstract

Kegiatan pengabdian masyarakat ini dilakukan karena minimnya pengetahuan baru dalam pendidikan akuntansi dan perpajakan dari pihak sekolah. Kegiatan ini bertujuan untuk memberikan pelatihan guna meningkatkan kompetensi siswa di bidang akuntansi dan perpajakan. Metode yang digunakan dalam kegiatan ini adalah metode offline, metode ceramah dan pelatihan praktik, metode diskusi, dan penyebaran kuesioner untuk perbaikan kegiatan pengabdian ini kedepannya. Kegiatan ini akan berlangsung secara offline pada hari Jumat tanggal 23 September 2022. Peserta yang mengikuti kegiatan ini berasal dari kelas 12 jurusan akuntansi SMK Metta Maitreya Pekanbaru yang berjumlah 40 orang. Berdasarkan hasil evaluasi dari pemberian soal-soal akuntansi dan perpajakan, pengetahuan siswa meningkat sebesar 75%. Peningkatan ini terjadi karena para siswa mampu memperoleh pengetahuan dan pemahaman mengenai akuntansi dan perpajakan dengan cara yang berbeda dari yang diajarkan di sekolah. Evaluasi kegiatan pelatihan akuntansi dan perpajakan memberikan hasil yang memuaskan dan meninggalkan kesan positif bagi siswa SMK Metta Maitreya Pekanbaru. Kegiatan ini diharapkan dapat meningkatkan motivasi belajar siswa terhadap mata pelajaran akuntansi dan perpajakan. This community service activity was carried out due to the school's lack of new accounting and taxation education. This activity aims to provide students with training to improve their accounting and taxation skills. This activity employs the offline method, the lecture method and practical training, the discussion method, and the distribution of questionnaires to improve this service activity in the future. This activity will take place offline on Friday, September 23, 2022. This activity attracted 40 participants from the class 12 accounting department at SMK Metta Maitreya Pekanbaru. Students' knowledge increased by 75% based on the evaluation results of accounting and taxation questions. This rise is due to students gaining knowledge and understanding of accounting and taxation in ways other than what is taught in schools. The evaluation of accounting and taxation training activities produced satisfactory results and left a favorable impression on the students of SMK Metta Maitreya Pekanbaru. This activity is intended to increase students' interest in accounting and taxation subjects.
KEKUATAN LABA, SET PELUANG INVESTASI, DAN BIAYA MODAL EKUITAS: PERAN MEDIASI MANAJEMEN LABA Yenny Wati; Mimelientesa Irman; Fadrul Fadrul
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.448

Abstract

Indonesia memiliki tingkat manajemen laba tertinggi kedua diantara negara ASEAN lainnya. Meneliti bagaimana manajemen laba dapat memediasi hubungan antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas adalah fokus dari penelitian ini. Data perusahaan manufaktur di Bursa Efek Indonesia dikumpulkan menggunakan purposive sampling dan dianalisis menggunakan analisis jalur untuk periode 2015-2020. Biaya modal ekuitas dipengaruhi secara positif oleh kekuatan laba, set peluang investasi, dan manajemen laba. Kekuatan laba dan set peluang investasi berpengaruh positif dan signifikan terhadap manajemen laba. Manajemen laba bertindak sebagai mediasi antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas. Peran manajemen laba sebagai mediasi, karena memberikan informasi tentang bagaimana pola perilaku manajer ketika melaporkan kondisi perusahaan. Perusahaan, pengguna laporan keuangan, dan bursa saham dapat memperoleh manfaat dari temuan penelitian ini. Pengguna laporan keuangan dapat memperoleh informasi yang mereka butuhkan dari perusahaan yang menyajikan laporan keuangan secara berkala. Manajemen laba termasuk aktivitas yang berdampak dalam pasar modal, dan penelitian ini dapat membantu Otoritas Jasa Keuangan (OJK) membuat kebijakan yang lebih tepat terkait pasar modal.Kata kunci: Biaya Modal Ekuitas, Manajemen Laba, Kekuatan Laba, Set Peluang Investasi
Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management Yenny Wati; Teddy Chandra
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.603

Abstract

This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on the Indonesia Stock Exchange for the period 2013-2018. This study's data were analyzed using partial least squares and the WarpPLS 5.0 program. The outcomes showed that auditor independence and management motivation (financial target and rationalization) have a positive impact on financial statement fraud and earning management. Earnings management can help to mediate the effect of auditor independence and management motivation (financial target and rationalization) with partial mediation. Our research provides new empirical evidence in providing information about factors that are factors in financial statement fraud that are beneficial for companies and stakeholders as well as assessing activities carried out by organizations or companies. Company management can prevent and detect fraud or manipulation of financial statements early, find out the factors that allow fraud to occur, and control areas that may give rise to fraud. This research can be a reference in making various policies regarding the practice of financial statement fraud in an entity.
Pemanfaatan Limbah Industri dan Pertanian sebagai Pakan Suplemen Ternak Sapi Bali untuk Meningkatkan Pendapatan Peternak Syarifuddin; Sri Firmiaty; Faidah Azuz; Yenny Wati; Widaryanti
Open Community Service Journal Vol. 2 No. 1 (2023): Open Community Service Journal
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.641 KB) | DOI: 10.33292/ocsj.v2i1.27

Abstract

Sapi Bali (Bos indicus) merupakan ternak ruminansia salah satu plasma nutfah asli Indonesia, yang banyak dipelihara di seluruh wilayah Indonesia termasuk di pedesaan Sulawesi Selatan. Pakan basal ternak ruminansia adalah hijauan, namun terbatas ketersediaanya sepanjang tahun, terutama di musim kemarau. Kebutuhkan pakan sapi dapat juga diberikan dari limbah industri dan pertanian yang diperoleh dari lingkungan sekitar. Limbah industri berupa molasses, ampas tahu, dedak, bungkil kelapa dilengkapi garam dan mineral mix dapat diolah menjadi pakan suplemen. Molasses, ampas tahu, dedak, bungkil kelapa, garam dan mineral mix (komposis tertentu) dihomogenkan dan disatukan dengan sumber serat (perbandingan 40%:60%) selanjutnya difermentasi selama 21 hari. Pelatihan pembuatan pakan suplemen telah dilakukan kepada kelompok tani ternak Coppo Bulu di Desa Bulo, Kecamatan Pancarijang, Kabupaten Sidenreng Rappang, Sulawesi Selatan. Dengan demikian pakan akan tersedia sepanjang tahun, limbah tidak mencemari lingkungan dan PBB Bali jantan dengan pakan ini berdasarkan hasil penelitian yang telah dilakukan adalah 0.8-1.5 kg/ekor/hari sehingga berefek positif terhadap peningkatan pendapatkan peternak. Setelah mengikuti pelatihan ini petani ternak memahami dan mampu membuat sendiri pakan tambahan, menggunakan limbah pertanian dan limbah industri.
Introduction of Basic Accounting Concepts in Kalam Kudus Senior High School Pekanbaru Yenny Wati
Room of Civil Society Development Vol. 1 No. 2 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.622 KB) | DOI: 10.59110/rcsd.v1i2.38

Abstract

This activity aims to provide students with understanding, knowledge, and an assessment of their abilities in basic accounting concepts. This activity uses lectures, questions and answers, practice and quizzes, and the distribution of questionnaires to gather feedback and suggestions from students. On Monday, August 1st, 2022, this activity was completed offline. The Kalam Kudus Senior High School Pekanbaru students who took part in this activity numbered 14 in total. According to the results of the assessment of student abilities through the provision of accounting practicum questions and quizzes, 90 percent of students can understand, answer, and solve accounting practicum questions and quizzes well. The evaluation of the introduction of basic accounting concepts concluded that it went smoothly and left a positive impression on the students of Kalam Kudus Senior High School Pekanbaru. This activity is intended to stimulate students’ interest in the field of accounting.
Pengaruh Financial Literacy Terhadap Bank’s Performance di Indonesia Fry Melda Saragih; Debi Eka Putri; Yenny Wati; Nelly Ervina
Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i2.14706

Abstract

This study explores the effect of financial literacy on bank's performance in Indonesia using the measurement dimensions of financial attitude, financial knowledge and financial capability. This quantitative research adopted a cross-sectional research design to collect data from 257 respondents using Google Form. The collected data were analysed using partial least squares structural equation modelling (PLS-SEM). As a result, financial attitude and financial capability showed a significant positive influence on financial literacy and bank's performance. In addition, financial literacy also shows a significant positive influence on bank's performance. Meanwhile, financial knowledge has no significant influence on financial literacy and bank's performance. This study proved the mediating effect of financial literacy on the correlation between financial attitude and financial capability. However, financial literacy has no mediating effect on financial knowledge. The results of this study serve to inform customers, managers and policy makers in Indonesian banks to design effective strategies on how important financial literacy is in today's volatile market. Ultimately, providing financial literacy knowledge to customers can have a good impact on bank performance, in addition to making customers more financially literate and able to make good financial decisions.
Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia Yenny Wati; Fry Melda Saragih; Yusrizal Yusrizal; Yerisma Welly; Debi Eka Putri
Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i2.14707

Abstract

Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing
FAKTOR INTERNAL YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN LQ45 Mimelientesa Irman; Kitty Kitty; Yenny Wati; Restu Hayati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i1.2868

Abstract

This research aims to determine the effect of Firm Size of company, Profitability of company, Tax Facilities, and Independent Commisioner on Tax Management of the company in LQ45 companies listed in the IDX for the period 2015-2019 . The study used secondary data. The sample technique in this study used purposive sampling. The number of samples obtained as many as 22 companies. This research analysis method uses descriptive analysis as well as several types of evaluations using the help of SmartPLS software. From this study came the conclusion that Firm Size of company and Profitability of company does not have a significant influence on Tax Management . While the Tax Facilities and Independent Commisioner have a significant influence on Tax Management. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas Perusahaan, Fasilitas Perpajakan dan Komisaris Independen terhadap Manajemen Pajak pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2019. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 22 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa Ukuran Perusahaan tidak memiliki pengaruh signifikan terhadap Manajemen Pajak. Sedangkan Fasilitas Perpajakan dan Komisaris Independen memiliki pengaruh yang signifikan terhadap Manajemen Pajak.
Financial Analysis Training Enhances Students' Professional Competencies Yenny Wati; Yusrizal Yusrizal; Suyono Suyono
PLAKAT : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 1 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i1.10872

Abstract

This community service activity was implemented due to a lack of understanding of financial analysis supplied by vocational high schools. This activity is designed to help students improve their critical thinking, analytical skills, and professional abilities. Methods such as instructions and practical training in financial analysis, discussion methods, and questionnaire distribution are used to ensure that this community service activity remains effective in subsequent years. This action will be carried out offline on Thursday, April 6, 2023. This activity drew 45 participants, all of whom were in grade 11 and majoring in accounting at Metta Maitreya vocational high school. According to the evaluation results, students' understanding of financial analysis increased by 71% during the training. This increase was due to students discussing material during the training process, which was more of a two-way interaction, resulting in a more interesting and quality learning experience. This financial analysis training is regarded as beneficial and has a positive impact on Metta Maitreya vocational high school students. This training is designed to excite students' enthusiasm for accounting topics, particularly financial statement analysis.
Co-Authors Adi Gusman Halim Andi Andi Debi Eka Putri Evelyn Wijaya Fadrul Fadrul Faidah Azuz Fry Melda Saragih Harry Patuan Panjaitan Kitty Kitty Mimelientesa Irman Nelly Ervina Okalesa Okalesa Restu Hayati Rosa Linda Shendy Dewanti Sri Firmiaty Stevany Stevany Sudarno Suharti Suyono Syarifuddin Teddy Chandra Welly, Yerisma Widaryanti Yusrizal