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All Journal Jurnal Reviu Akuntansi dan Keuangan EL-MUHASABA Abdimas Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan AKUNTANSI DEWANTARA Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal EVALUASI TIJAB (The International Journal of Applied Business) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Abdimas Mahakam Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) RATIO: Reviu Akuntansi Kontemporer Indonesia Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi Keuangan dan Bisnis Jurnal Terapan Ekonomi dan Bisnis (JTEB) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia
Tri Wahyu Oktavendi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Herding Behaviour in Sharia Stock: The Moderation Effect of Good Governance Business Sharia Disclosure Ike Arisanti; Tri Wahyu Oktavendi
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.17 KB) | DOI: 10.18196/jai.2101136

Abstract

Research aims: One of the irrational behavior of investors is herding behavior. Disclosure of certain information is one of the triggering factors for herding behavior. However, “whether all the various types of information disclosure can encourage herding?” This is a big question related to the success of Good Governance Business Sharia (GGBS) information disclosure in stimulating herding behavior in Sharia stock trading. Hence, this study aims to examine the role of GGBS disclosure in herding behaviour.Design/Methodology/Approach: This study uses the object of companies listed on the ISSI (Indonesian Sharia Stock Index 2018. Data analysis in this research is using the Regression and moderation Test.Research findings: The results show that the GGBS disclosure was able to moderate herding behavior in Indonesian Sharia Stock. In this study it was found that the presence of GGBS Disclosure further strengthens the existence of herding behavior, meaning that investors conduct herding behavior reinforced by the information coming from within the company in the form of disclosure of GGBS Disclosure.Theoretical contribution/Originality: The theoretical impact is to expand the study of herding behavior and relate it to the disclosure of information. This study is also an initiator that examined the role of GGBS as moderating variable.Practitioner/Policy implication: The implication of this research is to be able to increase company concern in terms of GGBS disclosure so that the sharia stock market can be more transparent.Research limitation/Implication: This research only focuses on one information, namely GGBS Disclosure. This cannot generalize that information disclosure can strengthen or even weaken the existence of herding behavior. This research only uses one method of detection of herding, namely using Cross-Sectional Absolute Deviation (CSAD). This study uses all objects in the Indonesian Sharia Stock Index (ISSI) without considering sharia activities in each company.
Islamic Financial Technology Usage: An Investing Perspectives On Generation Z Tri Wahyu Oktavendi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10100

Abstract

Today, in Sharia Finance Sector, there was some a new model of sharia finance based on Financial Technology, it is called Islamic Financial Technology (I-Fintech). In other side, A Generation Z comes up as consumer of I-Fintech in the future. There is a big question like “do Generation Z accept I-Fintech in the future?”. Using Technology Acceptance Model with 3 proxy, it is Perceived Usefulness, Perceived Ease of Use, and Attitude Toward Using. The result of this research show that Perceived Usefulness and Perceived Ease of Use affect on Attitude Toward Using I-Fintech. The conclusion is Generation Z’s perceived on I-Fintech are depend on its usefulness and ease of use. This result implied on the development focus of I-Fintech in the future. 
Apakah Size, Profitabilitas dan Debt To Equity Ratio Berpengaruh Terhadap Ketepatwaktuan Pelaporan Keuangan Perusahaan? Suheny Anugrah Bijaksani Bugis; Adi Prasetyo; Tri Wahyu Oktavendi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.13158

Abstract

This study aims to analyze the effect of company size, profitability and debt to equity ratio on the timeliness of corporate financial reporting. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017. The sampling technique used is purposive sampling. Samples that met the criteria in this study were 140 companies. The method of data analysis uses logistic regression. The results prove that the size of the company tends to affect the timeliness of corporate financial reporting, profitability tends to affect the timeliness of corporate financial reporting, while the debt to equity ratio tends not to affect the timeliness of corporate financial reporting.
PELATIHAN AUTOMASI PELAPORAN KEUANGAN DEMI MENCAPAI EFISIENSI DAN EFEKTIFITAS DI MASJID Tri Wahyu Oktavendi; Firda Ayu Amalia; Achmad Syaiful Hidayat Anwar
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.7825

Abstract

ABSTRAKMasjid Ulil Abshar merupakan masjid milik masjid Muhammadiyah Ulil Abshor yang terletak di Jtis, Mulyoagung, kabupaten Malang. Seperti masjid, masjid Ulil Abshar juga memiliki tanggung jawab kepada Persyarikatan Muhammadiyah sebagai stakeholder utama. Hal ini disebabkan sumber pendanaan berasal dari persyarikatan Muhammadiyah. Bentuk tanggung jawab dapat dilihat dari pelaporan keuangan yang dibuat. Kendala yang dihadapi oleh masjid tersebut adalah pelaporan keuangan yang ada sekarang masih menggunakan sistem pencatatan manual dan belum terintegrasi antara satu laporan dengan laporan yang lain. Tim pengusul mengupayakan untuk melakukan perbaikan dengan mengintegrasikan laporan keuangan sehingga pengambilan keputusan dapat dilakukan secara cepat dan tepat. Diharapkan dengan ditatanya laporan keuangan dari manual menjadi laporan yang terintegrasi adalah capaian/kinerja dapat terlihat secara jelas dan mempermudah proses transparansi kepada persyarikatan Muhammadiyah. Pengusul mampu menyelesaikan permasalahan tersebut dengan menggunakan tahapan-tahapan, yaitu: Pengidentifikasian Masalah Mitra, Perancangan Laporan Keuangan Terintegrasi, Pengimplementasian Laporan keuangan Terintegrasi, terakhir Evaluasi atas aplikasi pelaporan keuangan yang dibuat. Informasi laporan keuangan yang dibuat oleh Pihak Masjid lebih cepat dari pada membuatnya secara manual. Efektifitas waktu dan efisiensi biaya dapat diwujudkan dengan menerapkan automasi pelaporan keuangan. Kata kunci: pelaporan keuangan; laporan keuangan; masjid ulil abshor; persyarikatan muhammadiyah ABSTRACTUlil Abshar Mosque is a mosque belonging to the Muhammadiyah Ulil Abshor mosque which is located in Jtis, Mulyoagung, Malang district. Like the mosque, the Ulil Abshar mosque also has a responsibility to the Persyarikatan Muhammadiyah as the main stakeholder. This is due to the source of funds that come from the Muhammadiyah association. The form of responsibility can be seen from the financial reporting made. The obstacle faced by the mosque is that current financial reporting still uses a manual recording system and has not been integrated between one report and another. The proposing team seeks to make improvements by integrating reports so that decision making can be carried out quickly and accurately. It is hoped that by arranging financial reports from manuals into integrated reports, achievements/performance can be seen clearly and facilitate the transparency process for Muhammadiyah organizations. The proposer is able to solve these problems using the following stages, namely: Identification of Partner Problems, Design of Integrated Financial Statements, Implementation of Integrated Reports, Finally Evaluation of reports made. Financial report information made by the mosque is faster to create manually. Time effectiveness and cost efficiency can be realized by implementing financial reporting automation. Keywords: financial reporting; financial reports; ulil abshor mosque; muhammadiyah association
How To Build Continuance Intention On Jenius App Users Tri Wahyu Oktavendi; Ike Arisanti
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29776

Abstract

The availability of various kinds of transaction services via smartphones will certainly affect its users. The theme of Financial Technology (Fintech) is also developing which includes transactions through smartphone applications. The big question arises, namely what are the factors that influence Jenius-App users to be intense in using the application? Its Benefit? Or its Risk?. This study tries to examine the factors that affect Continuance Intention on Jenius App users. Smart PLS 15 is used in this study by using Outer Model and Inner Model. The Results show that it is only three hypotheses are accepted. First, Perceived Usefulness Affect Continuance Intention. Second, Perceived Ease of Use Affect Perceived Usefulness. Third, Perceived Risk Affect Perceived Ease of Use.
PENDAMPINGAN AUTOMASI PENYUSUNAN LAPORAN KEUANGAN Achmad Syaiful Hidayat Anwar; Firda Ayu Amalia; Tri Wahyu Oktavendi
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 2 No. 1 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v2i1.13247

Abstract

Non-profit businesses also need financial reports as a tool for making decisions. The first problem related to financial reporting at SMK Negeri 2 Batu is that the current financial reports are not systemized and recording is still manual. The proposing team tries to make improvements related to financial reporting problems faced by partners. It is hoped that with the financial reporting system being more compatible with accounting standards, the resulting financial reports will be of higher quality. The proposer is able to solve these problems by using stages, namely: Problem Identification Stage, Financial Reporting Application System Design Stage, System Implementation Stage, and Evaluation Stage. As a result, financial reporting problems can be solved by creating financial reporting applications. Financial reporting becomes more reliable and on time. Subsequent financial reporting can be in the form of application software on mobile phones, so that users can access it anywhere. The implication of this activity is that the automation of financial reporting can have an impact on the speed and accuracy of decision making. The benefits obtained by partners are in the form of effectiveness and efficiency in making financial reports.
Olahan Sari Jeruk Sebagai Usaha ntuk Meningkatkan Nilai Produk Jeruk Siam Tri Wahyu Oktavendi; Firda Ayu Amalia
Jurnal Abdimas Mahakam Vol. 4 No. 1 (2020): Januari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v4i1.781

Abstract

Tujuan dilakukannya kegiatan pengabdian masyarakat ini adalah untuk meningkatkan nilai produk jeruk siam di Desa Gading Kulon, Kecamatan Dau, Kabupaten Malang. Latar belakang yang mendasari dilakukannya pengabdian oleh tim adalah adanya permintaan dari para petani jeruk di daerah tersebut. Para petani yang selanjutnya disebut mitra meresahkan anjloknya harga jeruk ketika panen raya. Keresahan inilah yang ditindaklanjuti oleh tim pengabdian. Mitra telah mendapatkan sosialisasi olahan jeruk. Akan tetapi tidak ada proses yang berkelanjutan. Harapan mitra adalah adanya proses pendampingan produksi hingga pemasaran sari jeruk.  Pengabdian yang dilakukan sekarang adalah tahap pertama, yaitu melaksanakan pelatihan membuat olahan sari jeruk. Metode yang digunakan adalah praktik secara langsung dengan mengundang pemateri yang ahli di bidang pengolahan sari buah.Produk olahan sari jeruk telah tercipta melalui tahapan yang sudah dilakukan. Tahapan tersebut dimulai dari sosialisasi hingga praktik pembuatan produk sari jeruk. Sebelum dilaksanakannya proses pengolahan, terlebih dahulu pemateri memaparkan materi yang berisi alat dan bahan yang digunakan serta langkah-langkah pembuatan sari jeruk. Proses pengolahan sari jeruk dilaksanakan selama 2 jam. Hasilnya, produk olahan sari jeruk tercipta dan mampu meningkatkan nilai produk Jeruk Siam. Pemateri memberikan kesempatan pada peserta pelatihan untuk mencoba hasil olahan sari jeruk. Selain itu, membuka sesi evaluasi pada peserta pelatihan atas olahan sari jeruk yang dihasilkan.
The MSMEs Decision To Publish The Prospectus: A Case Study On Funding In Ammana Fintech Tri Wahyu Oktavendi
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.40221

Abstract

The objective of this study is to understand factors that affect on the MSMESs decision to publish the prospectus. The data in this study are secondary data, in the form of Prospectus Data, Total Funds, Funding Status, and Profit Sharing Percentages. All of this data can be found on the I-Fintech website: Ammana. The sample used in this study were 337 Funding. This study uses logistic regression with the help of the STATA 15 analysis tool. The results showed that the Financing Value and Applicant Status have an influence on Prospectus Publishing. This means that the greater the Financing Value and the Applicant Status Repeating the possibility of MSMEs to publish the Prospectus in filing crowdfunding funds at I-Fintech (Ammana Fintech).
Mengeksplorasi Islamic Value Disclosure pada Website Islamic Financial Technology Tri Wahyu Oktavendi
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 5, No 2 (2021): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v5i2.787

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengungkapan Islmic Value di website perusahaan Islamic Financial Technology. Data dalam penelitian ini adalah data sekunder yang diperoleh dari website I-Fintech. Objek penelitiannya adalah I-Fintech yang terdaftar di Otoritas Jasa Keuangan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis isi, yaitu dengan memberikan skor untuk setiap item Islamic Value yang diungkapkan berdasarkan teknik kode numerik enam arah. Hasil penelitian menunjukkan bahwa pengungkapan Islamic Value rendah pada Website I-Fintech adalah baik. Hal ini menunjukkan masih rendahnya kepedulian perusahaan berbasis I-Fintech dalam mengungkapkan Islamic Value. Hasil penelitian ini menunjukkan bahwa perlu adanya model pengungkapan Islamic Value yang sesuai dengan model I-Fintech. Regulasi tentang pengungkapan Islamic Value dan penerapannya perlu dibentuk untuk menjadikan I-Fintech tidak hanya berorientasi terhadap materialisme, namun juga penerapan Islamic Value.Kata Kunci: Indeks Pengungkapan Nilai-Nilai Islam, Fintech Islami, Analisis Isi. 
Praktik Social Responsibility pada Pedagang Muslim Kaki Lima: Perspektif Triple Bottom Line dan Nilai-Nilai Islam Uswatun Hasanah; Tri Wahyu Oktavendi; Ihyaul Ulum
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5313

Abstract

The purpose of this study is to reveal the practice of Social Responsibility based on Islamic values. This study uses a qualitative-etnomedology approach with the unit of analysis is a Muslim Street Vendor. Depth interview is used for the data collection technique. The data analysis technique uses the stages of data reduction, data presentation, and verification. Muslim Street Vendors carry out Triple Bottom Line implementation, such as the profit from the sales of Muslim Street Vendors setting aside a portion of their profits for qurban. In terms of people, Muslim Street Vendors provide leftover food and also improve the welfare of their employees by providing incentives for every sale. Lastly, the planetary dimension is reflected in the activity of cleaning the surrounding outlets and disposing of garbage in its place, to maintain environmental sustainability. Islamic Values such as “ukhuwah” and gratitude are internalitation in implementation of SR. In other side, Spiritual Oriented also underlined in Implementation of SR., The implications of the practice of social responsibility seem small, but with the large number of street vendors, these small things can have a very big impact.
Co-Authors A., Ach. Syaiful Hidayat Achmad Syaiful Hidayat Anwar Adi Prasetyo Ahmad Juanda Aviani Widyastuti Dewi Anggun Pangestu Dhaniel Syam Driana Leniwati Dwi Irawan Fahmi Dwi Mawardi Faris Afrizal Firda Ayu Amalia Herlyanto, Fredy Dwi Ihyaul Ulum Ike Arisanti Immanuel Mua'ammal Ira Mustika Krismaya, Sinta Lilik Purwanti Masiyah Kholmi Merlina Maulida Mochamad Agung Setyabudi Mochammad Kevin Syah Al Abidin Muhammad Fahminuddin Rosyid Muhammad Wildan Affan Nur, Thoufan Rizki Febriani Rosyid, Muhammad Fahminuddin Setu Setyawan Sri Wahjuni Latifah Suheny Anugrah Bijaksani Bugis Uswatun Hasanah Wicaksono, Agung Prasetyo Nugroho Zakaria, Azfahanee