Dian Widiyati - Profile on Academia.edu (original) (raw)

Papers by Dian Widiyati

Pengaruh Kebijakan Hutang, Keputusan Investasi dan Free Cash Flow Terhadap Nilai Perusahaan

Jurnal Inovasi Akuntansi, Jun 1, 2024

The Influence of Internal Factors on Going Concern Audit Opinions: Study of Industrial Companies on the Indonesia Stock Exchangee

Equilibrium: Jurnal Ekonomi, Manajemen, Akuntansi/Equilibrium, Apr 5, 2024

Pengaruh Kinerja Keuangan, Struktur Modal Dan Green Accounting Terhadap Nilai Perusahaan

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, Mar 19, 2024

Pengaruh Pertumbuhan Perusahaan, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan

Jurnal Riset Rumpun Ilmu Ekonomi, Mar 18, 2024

Journal of Law, Administration, and Social Science, Feb 14, 2024

play a crucial role in achieving Sustainable Development Goals (SDGs) and can have a significant ... more play a crucial role in achieving Sustainable Development Goals (SDGs) and can have a significant environmental impact. They have the potential to innovate in terms of environmental science and make relevant contributions to technology and environmental improvement. This literature review aims to explore the role of MSMEs in promoting sustainable development and environmental conservation. This study employs descriptive analysis to systematically present collected data. The research findings assert that the primary obstacle to sustainable finance implementation is the need to persuade businesses and society that prioritizing nature and considering sociological effects will lead to more profitable and sustainable outcomes. To shift the mindset of economic actors from short-term profits to long-term welfare, we need innovative ideas. The challenges of green microfinance development in Indonesia can be attributed to external and internal credit constraints. By transitioning from conventional financing to sustainable financing, SMEs can reap long-term benefits. Understanding this concept will enable economic actors to participate in the significant shift towards a sustainable and inclusive economy. Stakeholders must collaborate to assist SMEs in facing the challenges of adopting sustainable finance. Promoting sustainable access to financing for SMEs requires a holistic approach from the government, financial institutions, and private sector.

Pengaruh Business Networking, Praktik Operasional Hijau, dan Akuntansi Digital terhadap Kinerja Perusahaan

Inovasi, Nov 30, 2023

Atestasi : Jurnal Ilmiah Akuntansi

This study aims to determine the impact of capital expenditures, company age, independent commiss... more This study aims to determine the impact of capital expenditures, company age, independent commissioners, and profitability on carbon emission disclosures. This study employs annual reports as its data source, while its analysis unit is an entity sourced from the Indonesia Stock Exchange. The investigation utilized measurements at a single point in time between 2018 and 2020. This study's population comprises transportation-sector companies listed on the Indonesia Stock Exchange within the past three years (2018-2020). The sample selection procedure uses purposive sampling techniques, yielding 45 annual reports as samples. E-Views 10 was used in this study's analysis instruments. This study concludes that capital expenditure has no effect on carbon emission disclosure (H1 rejected), company age affects carbon emission disclosure (H2 accepted), independent commissioners have no effect (H3 rejected), and profitability has no effect (H4 rejected). Future benefits of carbon emis...

Jurnal Ilmiah Akuntansi dan Finansial Indonesia

This study aims to determine the influence of intellectual capital, dividend policy, and asset gr... more This study aims to determine the influence of intellectual capital, dividend policy, and asset growth on company performance with the audit committee as a coding variable in Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 66 companies. The sampling method in this study used the purposive sampling method, so that a research sample of 18 Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. The data source used in this study is secondary data. Data analysis was performed using Eviews 10. Partial intellectual capital and dividend policy have no effect on the company's performance, Asset growth affects company performance, the audit committee as a moderation variable can moderate the effect of asset growth relationships on company performance, but cannot moderate intellectual capital relationships on company performance, as well as dividend policy on company performance.

Eastern-European Journal of Enterprise Technologies

This study intents to examine and analyze the continuous accounting implementation with green tra... more This study intents to examine and analyze the continuous accounting implementation with green transformational leadership as moderation variable by conducting a survey. Accounting produce services that impacted by the industrial revolution, so that they need to prepare for the challenges of an industry that clings to inflexible rituals and indecision in adopting complex designs, technologies and processes. This study uses primary data through questionnaires survey. The sample was 614 employees of the finance and information technology division at banks registered with the Bank Based on Core Capital Group. The result present that digital capability has positive influence on continuous accounting implementation as well as green human capital and green transformational leadership. While, cybersecurity awareness has no influence on continuous accounting implementation. Green transformational leadership is strengthening influence cybersecurity awareness to continuous accounting implement...

Jurnal Ilmiah Akuntansi dan Finansial Indonesia, Nov 9, 2022

The population in this research is 12 Public Accounting Firms in South Jakarta. Sampling techniqu... more The population in this research is 12 Public Accounting Firms in South Jakarta. Sampling techniques using convenience sampling techniques are taken based on the availability of elements and the ease of obtaining them, meaning that the information obtained is based on population members who are willing to provide it. The sample in this research amounted to 63 respondents. The data collection method uses the survey method, that is, the author disseminates directly to the respondent. The data analysis techniques in this research used descriptive statistical tests, classical assumption test data quality tests, multiple linear regression tests, and hypothesis tests. Based on the results of spss test version 25 of the tests that have been done showed that simultaneously the variables professionalism, auditor experience, and work from home affect the performance of the auditor. Partially, the professionalism and work from home variables affect the auditor's performance. While the Auditor's Experience has no effect on the Auditor's Performance.

Yumary, Dec 2, 2022

One of the obstacles to obtaining additional capital is the inability to compile financial statem... more One of the obstacles to obtaining additional capital is the inability to compile financial statements which is a condition for obtaining access to capital from banks. Many MSME players manage their business without having a basic knowledge or skills about good strategies. MSME actors need to be fostered and accompanied in the preparation of financial statements. So that they can compile financial statements in accordance with applicable standards. MSMEs can communicate their business to stakeholders, not only with regard to products, but also performance reflected in financial statements. MSMEs need to gain knowledge about adequate financial bookkeeping so that business expenses and income can be monitored accurately. Method: This activity is carried out in the form of training delivered by several methods such as lectures, discussions and mentoring. Result: The main target of this activity is MSME actors in Bojongsari, Depok. After the activity, participants are motivated and eager to get used to recording transactions. By getting used to recording transactions starting from the smallest thing, financial statements can be easily made with proof of transactions and regular recording. On this occasion, not only providing material to MSME actors, but also providing motivation and easy tips for compiling financial reports. Conclusion: MSME participants practice the knowledge gained, namely by getting used to recording every transaction that occurs in business, it is hoped that MSME actors can easily compile simple financial reports.

Faktor-Faktor Yang Mempengaruhi Cadangan Kerugian Penurunan Nilai (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2014-2018)

Bilancia : jurnal ilmiah akuntansi, Dec 29, 2020

The COVID-19 pandemic started on December 2019 and impacted the global economy including Indonesi... more The COVID-19 pandemic started on December 2019 and impacted the global economy including Indonesia. Gross Domestic Product (GDP) is one of the aspects to measures country's economic growth. Micro, Small, and Medium Enterprises (MSMEs) revenue contribute 60% of Indonesia’s Gross Domestic Product (GDP). This study analyses the influence of technology utilization, relational capability, and regulatory compliance simultaneously by viewing them from MSMEs performance throughout Indonesia and add Covid-19 pandemic as a new variable. In addition, this study aim to analyse the influence of technology utilization, relational capability, and regulatory compliance on MSMEs performance in Indonesia with Covid-19 pandemic as the moderating variable. There are 308 owners of MSMEs in Indonesia were surveyed using online survey. The simple random sampling technique was used in this study. Data from questionnaire were analysed using SmartPLS. This study concludes that technology utilization has ...

Golden Ratio of Auditing Research, 2021

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an... more Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential...

This study aims to analyze and obtain empirical evidence about the effect of auditor switching, i... more This study aims to analyze and obtain empirical evidence about the effect of auditor switching, independent commissioners and leverage for the integrity of financial statements in property and real estate companies in Indonesia. Independent variables used in this study is auditor switching, independent commissioners and leverage. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism.Study’s sample was property and real estate companies listed in Indonesia Stock Exchange (IDX) period among 2010 – 2014. Data was collected by purposive sampling method. Total 190 data of financial statements companies were taken as study’s sampel. The method of analysis of this research used logistic regression.The result of this research showed that (1) auditor switching did not significantly effect the integrity of financial statements, (2) independent commissioners did not significantly effect the integrity of financial statements, (3) leverage signifi...

Dalam kondisi ekonomi saat ini, angka pertumbuhan tenaga kerja terus naik, tidak sebanding dengan... more Dalam kondisi ekonomi saat ini, angka pertumbuhan tenaga kerja terus naik, tidak sebanding dengan lapangan kerja yang tersedia, sehingga menambah persaingan dalam mencari pekerjaan. keadaan ini diperparah dengan munculnya pandemi Covid-19 pada tahun 2020. Maka menjadi penting bagi pendidik untuk menanamkan semangat kewirausahaan kepada peserta didik sehingga mereka dapat mempersiapkan diri untuk menjadi wirausaha yang tangguh di masa depan. Para santri di Pondok Pesantren Lembaga Bina Santri Mandiri merupakan pelajar dan generasi kedepan yang akan terjun di dunia usaha. Para santri dibina untuk menjadi wirausaha disamping menggali ilmu agama dan bidang akademis lain. Tujuan pengabdian kepada masyarakat (PKM) ini adalah untuk memberikan motivasi, memberikan ilmu dan pengetahuan tentang prinsip-prinsip kewirausahaan, proses berwirausaha dan permasalahan dalam berwirausaha. PKM dilaksanakan secara offline dengan memperhatikan protocol kesehatan. PKM dilakukan dengan memberikan sosialis...

Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)

Penelitian ini bertujuan untuk menganalisa persepsi mahasiswa fakultas hukum, ekonomi, dan teknik... more Penelitian ini bertujuan untuk menganalisa persepsi mahasiswa fakultas hukum, ekonomi, dan teknik mengenai pengaruh sanksi perpajakan, kepercayaan kepada pemerintah dan covid-19 terhadap penggelapan pajak. Jenis penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data primer yaitu kuesioner dalam bentuk soft copy berupa google form. Sampel penelitian berjumlah 141 mahasiswa Universitas Pamulang yang terdiri dari mahasiswa fakultas Hukum, Ekonomi, dan Teknik. Sampel diambil menggunakan teknik random sampling. Metode analisis yang digunakan adalah analisis berganda dengan pengolahan data menggunakan aplikasi E-Views 8. Hasil penelitian ini menunjukan bahwa variabel sanksi perpajakan berpengaruh terhadap penggelapan pajak, variabel kepercayaan kepada pemerintah berpengaruh terhadap penggelapan pajak dan covid-19 berpengaruh terhadap penggelapan pajak serta sanksi perpajakan, kepercayaan kepada pemerintah dan covid-19 berpengaruh terhadap Penggelapan Perpajakan secara simultan.

Tantangan Dan Peluang Bagi Millenial DI Era Revolusi Industri 4.0 Dalam Bidang Perpajakan DI SMK Yadika 5, Pondok Aren, Tangerang Selatan

Generasi millenial sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari revolusi indus... more Generasi millenial sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari revolusi industri 4.0 terhadap perpajakan di Indonesia sangat berpengaruh terhadap layanan pajak berbasis aplikasi yang merupakan sebuah tantangan dan peluang. SMK Yadika 5 banyak terdapat kaum millennial yang sangat aktif menggunakan internet. Hal itu sangat mudah untuk siswa-siswa SMK Yadika 5 untuk mempelajari perpajakan di revolusi industri 4.0 dan mampu mengikuti perkembangannya dalam dunia kerja. PKM ini diadakan secara online dengan memberikan sosialisasi tantangan dan peluang di era revolusi industri 4.0 dalam bidang perpajakan berbasis aplikasi . PKM dihadiri oleh dua puluh delapan (28) siswa kelas XII dan dewan guru. PKM ini berhasil menumbuhkan semangat dan rasa keingintahuan siswa untuk lebih mendalami dan mempelajari tentang perpajakan dalam era revolusi industri 4.0. Dengan adanya praktek pengabdian ini, semoga siswa-siswi dan pihak sekolah mendapatkan ilmu dan wawasan yang lebih luas la...

Generasi masa kini sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari hal tersebut t... more Generasi masa kini sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari hal tersebut terhadap praktek akuntansi sangat berpengaruh terhadap profesi akuntansi itu sendiridengan berbagai tantangannya. Siswa-siswi SMK Yadika 5 khususnya jurusan akuntansi merupakan generasi kedepan yang akan terjun didunia akuntansi dan menggeluti profesi akuntansi. Tujuan pengabdian masyarakat ini untuk memberikan motivasi, memberikan ilmu dan pengetahuan tentang profesi-profesi akuntansi dengantetap menguasai dan membekali diri dengan teknologi dan perkembangannya yang terus berubah. PKM ini diadakan secara online dengan memberikan sosialisasi tentang profesi akuntansi dalam revolusi industri 4.0 terhadap generasi masa kini. PKM dihadiri oleh tiga puluh siswa-siswi kelas XII jurusan akuntansi, dewan guru dan tiga orang mahasiswa dari universitas pamulang. PKM ini berhasil memberikan wawasan, menumbuhkan dan memotivasi siswa-siswi untuk lebih mendalami dan mengetahui profesi-profesi akuntans...

Pengendalian Kecurangan Dan Pengembangan Etika Profesi Pada Industri Perbankan DI Indonesia

Conference on Economic and Business Innovation, Mar 23, 2021