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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Equilibrium Proceeding SENDI_U Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) EconBank : Journal Economics and Banking Jurnal Ekonomi Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Hardiyanti, Widhian
Universitas Stikubank
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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IMPACT ANALYSIS OF CAPITAL ADEQUACY RATIO (CAR) AND RETURN ON ASSET (ROA) ON FINANCING OF MURABAHA ON SHARIA BANK IN INDONESIA PERIOD YEAR 2014-2018 Afiyanti, Arsita; Hardiyanti, Widhian
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 3 (2020): JE. VOL 8 NO. 3 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1203.055 KB) | DOI: 10.35794/emba.v8i3.30044

Abstract

This Research aims to discuss and analyze the capital adequacy ratio (CAR) and the asset ratio (ROA) to Murabaha financing. The data population listed are Islamic commercial banks registered at Bank Indonesia for the period 2014-2018 using purposive sampling techniques obtained 60 data samples. The analytical tool used is multiple linear regression analysis.The results of this study explain that CAR is positive towards Murabaha financing. Whereas ROA has a significant negative impact on Murabaha financing. Keywords: Capital Adequacy Ratio (CAR), On Asset Ratio (ROA), Murabaha Financing
PENGARUH PAJAK, ASET TAK BERWUJUD, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING Wulandari, Sartika; Oktaviani, Rachmawati Meita; Hardiyanti, Widhian
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Perbedaan tarif pajak di beberapa negara menjadi peluang bagi perusahaan multinasional melakukan praktik transfer pricing. Penelitian ini bertujuan menganalisis pengaruh pajak, aset tak berwujud, dan ukuran perusahaan terhadap transfer pricing. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2019. Dengan menggunakan teknik purposive sampling diperoleh data 96 perusahaan. Teknik analisis data menggunakan Eviews. Hasil penelitian menunjukkan bahwa pajak, dan ukuran perusahaan tidak berpengaruh terhadap transfer pricing, sementara aset tak berwujud, memiliki pengaruh positif signifikan. Hasil penelitian ini diharapkan dapat memberikakan masukan bagi penelitian yang akan datang memgenai transfer pricing. Penelitian selanjutnya dapat penggunaan variabel lain untuk meneliti transfer pricing, seperti financial derivatives, penggunaan konsultan pajak,arakteristik chief executive officer atau dewan direksi, gender, latar belakang keahlian, dan hubungan keluarga.
Determinasi Faktor yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sartika Wulandari; Rachmawati Meita Octaviani; Widhian Hardiyanti; Fasya Fadhila
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3811

Abstract

Corporate tax aggressiveness arises from the company's view that the tax burden is an obligation that must be paid. This study aims to provide empirical evidence regarding the effect of CSR, inventory intensity, institutional ownership, and independent commissioners on tax aggressiveness, either simultaneously or partially in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. By using purposive sampling technique, 243 observations were obtained. Data analysis technique using Eviews. The results of this study indicate that CSR and institutional ownership have a significant negative effect on tax aggressiveness, while inventory intensity and independent commissioners have no effect on tax aggressiveness. For further research, other independent variables can be used that may be related to tax aggressiveness, such as KAP specialization, company risk, tenure of directors, deferred tax burden, management compensation, and executive incentives. In addition, it can also examine samples from sectors other than manufacturing.
Analisis Kemiskinan di Kota Besar Pulau Jawa Widhian Hardiyanti; Andi Kartika; Sartika Wulandari
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 8, No 1 (2021): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v8i1.6135

Abstract

This study aims to examine and analyze the effect of Literacy Rate (LR) and Gross Regional Domestic Product (GRDP) on Poverty in the Big Cities of Java Island from 2015 to 2019. The population in this study is all people in the poor category in Indonesia. The samples in this study were people who were categorized as poor in the big cities of Java, namely the Special Capital Region of Jakarta, Bandung, Semarang, Surabaya, DIY, and Banten. Data were analyzed using panel data regression (pooled data) with a total sample of 30 data. The data processing tools in this study use Ms. Excel and Eviews no 9. The panel data regression model options include Estimating Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Model selection using Chow Test and Hausmant Test. The results of the two tests recommend researchers use the output of the Fixed Effects Model for hypothesis testing. Results show that the Literacy Rate (LR) has a negative and significant effect on poverty in Big Cities in Java. GDRP doesn’t affect poverty in Big Cities in Java
Transfer Pricing dari Perspektif Perencanaan Pajak, Tunneling Incentives, dan Aset Tidak Berwujud Sartika Wulandari; Rachmawati Meita Oktaviani; Widhian Hardiyanti
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113208

Abstract

Transactions with related parties are often used by companies to conduct transfer pricing. This study purpose to provide empirical evidence regarding the effect of tax planning, tunnelingsincentives and intangible assets on transfer pricing, either simultaneously or partially. The object of this research is manufacturing companies listed on the Indonesia Stock Exchanges in 2016-2019. The population in this study are manufacturing companies listed on the Indonesian Stock Exchanges for the period 2016-2019. By using purposive sampling technique data obtained 96 companies. Data analysis technique using Eviews. The results show that tax planning and tunneling incentives have an effect on transfer pricing, while intangible assets have no effect on transfer pricing. The results of this study are expected to provide input for future research on transfer pricing. Further research can use other variables such as KAP specialization, percentage of independent commissioners, or proxies to measure other intangible assets, such as research and development costs. For transfer pricing, you can use other proxies, for example by using an index. Keywords: Transfer Pricing; Tax Planning; Tunneling Incentives; Intangible Assets.
PENGARUH PROGRAM KEPEMILIKAN SAHAM DAN KUALITAS LABA TERHADAP BIAYA EKUITAS Sartika Wulandari; Widhian Hardiyanti; Bogy Febriatmoko
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.819 KB)

Abstract

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity
PENGARUH LDR, DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL INTERVENING Studi pada Bank Umum di Indonesia Periode Tahun 2011-2013 Widhian Hardiyanti; Bogy Febriatmoko
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin
ANALISIS RASIO KEUANGAN PERBANKAN SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK (Studi Kasus PT. Bukopin (Persero), Tbk periode 2014-2015) Bogy Febriatmoko; Sartika Wulandari; Widhian Hardiyanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.466 KB)

Abstract

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition
Meningkatkan Kinerja Bisnis Lumpia Semarang Melalui Keunggulan Bersaing Bogy Febriatmoko; Widhian Hardiyanti; Sartika Wulandari
Jurnal Bisnis dan Ekonomi Vol 26 No 1 (2019): VOL. 26 NO. 1 2019 EDISI MARET 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research was conducted on small and medium business. This research takes an object on the typical food Lumpia in Semarang. This research is a continuation of our previous research on Semarang's specialty foods, specifically more specifically researching the lumpia and want to increase the competitive advantage of the product in Semarang, so that the product can continue to exist and develop as Semarang's special food.The purpose of this research is to identify the problems that arise related to competitive advantage, the performance of UMKM lumpia business in Semarang, and to know whether competitive advantage can be a bridge between product innovation with business performance & between market orientation and business performance. In addition to know the effect of product innovation & market orientation on business performance.The population of this research is lumpia industry in Semarang city which amounted to 30, with the method of collecting data in the form of questionnaire obtained from businessman lumpia as respondent. Stages in this research are as follows: identification of research problems, data collection and tabulation, data quality test and data analysis. The result of this study are, the effect of market orientation (OP) on competitive advantage (KB) is significantly positive. While the influence of OP on business performance (KIB) is postitf, but not significant.
Model Keunggulan Bersaing Untuk UMKM Tempe Bogy Febriatmoko; Widhian Hardiyanti; Ajeng Aquinia
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 19, No 01 (2022): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v19i01.4829

Abstract

Abstract SMEs are a sector that has proven to be resilient in the face of the 1998 monetary crisis. In 2020 the world will be hit by the COVID-19 pandemic, and Indonesia is no exception. Therefore, it is good to continue researching the competitive advantages of tempeh SMEs in the midst of a pandemic condition like now and look at the problem from a comprehensive direction and pay attention to what variables can continue to support competitive advantage. Competitive advantage is an important factor in strategic management. With a competitive advantage, SMEs will be able to continue their business, win the competition and achieve their goals. In this study, primary data was used with the data collection method using a questionnaire that we distributed to 118 Tempe SMEs. Statistical data analysis uses path analysis with SPSS 16 program. The strategies formulated in this research to achieve competitive advantage include market orientation and business performance, where business performance is an intervening variable. From the results of statistical tests conducted in this study, all hypotheses were accepted with significant effect.Keywords: SMEs Competitive Advance, Export SMEs, Indonesian SMEs, Tempe SMEsAbstrakUMKM merupakan sektor yang sudah terbukti tangguh menghadapi badai krisis moneter tahun 1998. Di tahun 2020 dunia dilanda pandemic covid-19 tidak terkecuali Indonesia. Oleh sebab itu baik kiranya untuk terus meneliti keunggulan bersaing UMKM tempe di tengah kondisi pandemic seperti sekarang ini serta melihat permasalahan dari arah yang komprehensif dan memperhatikan variable apa saja yang dapat terus mendukung keunggulan bersaing.. Keunggulan bersaing merupakan faktor penting dalam manajemen strategis. Dengan keunggulan bersaing, UMKM akan dapat melanjutkan bisnisnya, memenangkan persaingan dan mencapai tujuannya. Dalam penelitian ini mnggunakan data primer dengan metode pengumpulan data menggunakan kuesioner yang kami sebar ke 118 UMKM Tempe. Analisis data statistic menggunakan analisis jalur dengan program SPSS 16. Strategi yang dirumuskan dalam riset ini untuk mencapai keunggulan bersaing meliputi orientasi pasar dan kinerja bisnis, dimana kinerja bisnis sebagai variable intervening. Dari hasil uji statistik yang dilakukan dalam penelitian ini bahwa semua hipotesis diterima dengan hasil berpengaruh signifikan.Kata kunci: SMEs Competitive Advantadge; Export SMEs; Indonesia SMEs; Tempe SMEs.
Co-Authors Adila Ayu Sukma Afifatul Janah Afiyanti, Arsita Andi Kartika Aprilia Ana Saputri Aquinia, Ajeng Batara Daniel Bagana Bogy Febriatmoko Bogy Febriatmoko Dewi Dian Pertiwi Eka dian Kurnia santi Fasya Fadhila Febri Rikasari Febru harti ani Ida Nurhayati Kartika Andi Muhammad Ali Ma’sum Nila Fauziah Nurul Aulia Haryanti Pipin Lestari Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Santoso, Ignatius Hari Sari, Anisa Kantata Sartika Wulandari Siti Nur Mismawati Sri Sudarsi