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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Jurnal Manajemen Dayasaing AKUNTANSI DEWANTARA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL BISNIS & AKUNTANSI UNSURYA Asia Pacific Fraud Journal Business Management Analysis Journal (BMAJ) Global Financial Accounting Journal Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Business Economic, Communication, and Social Sciences Journal (BECOSS) Jumat Informatika: Jurnal Pengabdian Masyarakat Jumat Pendidikan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Velocity: Journal of Sharia Finance and Banking AKM: Aksi Kepada Masyarakat BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer Al-Buhuts (e-journal) Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Islamic Economics and Finance Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking Abdimas Mandalika JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Wahid Wachyu Adi Winarto
Universitas Islam Negeri K.H. Abdurrahman Wahid, Pekalongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Green Banking Disclosure Terhadap Nilai Perusahaan Pada Bank Umum Syariah Di Indonesia Winarto, Wahid Wachyu Adi; Nurhidayah, Tri; Sukirno, Sukirno
Velocity: Journal of Sharia Finance and Banking Vol 1 No 2 (2021): November 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.079 KB) | DOI: 10.28918/velocity.v1i2.4212

Abstract

This study aims to analyze the effect of Green Banking Disclosure on firm value. The method used is quantitative by conducting content analysis on Green Banking Disclosure items based on the Green Banking Disclosure Index developed by Bose, Khan, Rashid, & Islam (2018). Firm value is measured using the Tobins'q ratio. Regression analysis technique is used in performing statistical tests. The population in this study are all Islamic commercial banks registered with the Financial Services Authority that have been listed on the Indonesia Stock Exchange during 2017 to 2020 by providing criteria for the samples taken. The results showed that there was a significant positive effect of Green Banking Disclosure on firm value in Islamic banking.
Analisis Volatilitas Return Saham Terhadap Risiko Sistematis Dimasa Pandemik Covid-19 pada Saham LQ 45 Solekha, Yasmin Afnan; Winarto, Wahid Wachyu Adi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.357 KB) | DOI: 10.28918/jaais.v1i1.3485

Abstract

The Covid-19 pandemic has had a very big impact. All parts of the world are making efforts to prevent the spread of this virus, decisions to lockdown, quarantine areas, or PSBB. Which resulted in delays in the economy and financial markets. Domestic and foreign investors dispose of their funds in order to prevent risks. JCI recorded that in February the price index fell to a level of 3938. Stock prices that tend to be unstable will affect the volatility of returns (fluctuations in the level of returns that will be obtained by investors) and systematic risk (deviations from the outcome of their expected returns). Therefore, a research was conducted to examine the stocks that had been randomly selected on LQ45, namely LPPF, ASII, ANTM, TLKM, and BBRI for the period November 2019-October 2020 through quantitative methods using e views 10, where all data was obtained by secondary literature study. From the stock price, there is a very sharp stock return volatility. The lowest average stock return volatility is in ASII shares valued at -0.006264. Meanwhile, the highest average volatility is ANTM stocks 0.053972. The sharp volatility shows that all five stocks have risks. LPPF, ASII, ANTM, and BBRI stocks have a beta value (risk)> 1 which means the stock is risky. The expected return is higher than the market return. This is also in line with the standard deviation of the LPPF which scores the highest. Meanwhile, TLKM shares have a beta value <1 or the volatility of stock returns is below the market return. This means that stocks have little risk, the expected return is lower than the market return.
PERSPEKTIF AKUNTANSI ATAS INTELLECTUAL CAPITAL Wahid Wachyu Adi Winarto
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 5, No 1 (2020): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.548 KB) | DOI: 10.35968/.v5i1.376

Abstract

Perkembangan perekonomian sekarang mempengaruhi kinerja unit bisnis atau perusahaan. Pemilik unit bisnis ditutut untuk melakukan kinerja yang baik untuk mencapai tujuan perusahaan dan dapat mempunyai nilai yang kompetitif supaya dapat bersaing dengan perusahaan lainnya. Salah satu sumber daya yang dibutuhkan perusahaan adalah Intellectual capital. Intellectual Capital merupakan sumber daya perusahaan yang merupakan golongan asset intangible atau non fisik. Dalam perspektif akuntansi Penilaian dan pengukuran Intellectual Capital menggunakan monetary dan non monetary yang mana keduanya dikembangkan oleh para pakar. Tingkat pengungkapan Intellectual Capital masih minim dilakukan dikarenakan tidak masuk dalam neraca, dan merupakan laporan sukarela.  Biaya yang dikeluarkan untuk pengukuran dan pengklasifikasian relatif mahal sehingga perusahaan belum banyak yang melakukan pengukuran. Pentingnya Intellectual Capital dapat digunakan untuk stakeholder pada umumnya dan calon investor pada khususnya untuk memahami luas pengungkapan Intellectual Capital sehingga dapat membantu dalam mengurangi asimetri informasi dan dapat mendapatkan nilai sumber daya yang baik sebagai asset untuk meningkatkan kinerja perusahaan. Penelitian ini berupaya untuk membantu memberikan sumbangan pemikiran tentang Intellectual Capital dalam perspektif akuntansi.
PENGARUH KNOWLEDGE MANAJEMEN TERHADAP PENINGKATAN KINERJA UMKM Wahid Wachyu Adi Winarto
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.6610

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh knowledge manajemen terhadap peningkatan kinerja UMKM dan sejauhmana pengaruhnya. Sampel dalam penelitian ini adalah UMKM di Kabupaten Pemalang yang di analisis menggunakan analisis regresi linier berganda. Dari hasil analisis diperoleh hasil secara parsial dan simultan knowledge manajemen berpengaruh signifikan positif terhadap peningkatan kinerja organisasi.
ANALISIS KOMPARASI KINERJA SAHAM YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS SEBELUM DAN SELAMA PANDEMI COVID 19 Wahid Wachyu Adi Winarto
Jurnal Manajemen Dayasaing Vol 23, No 2 (2021): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v23i2.16015

Abstract

This research aims to test and empirically analyze industrial performance as reflected in the performance of stocks listed in the Jakarta Islamic Index using the risk adjusted return ratio, Sharpe, Treynor and Jensen alpha.Analysis for hypothesis testing using purposive sampling method. The population in this research is all sharia indexes listed on the Jakarta Islamic Index (JII) in Indonesia. The period of research information that is the object of this research is the weekly return index from April 2019 to December 2020, totaling 44 information, the information is differentiated between the time before and during the Covid 19 pandemic. Hypothesis testing uses two different tests of independent sample means use Risk adjusted return, Sharpe, treynor and Jensen alpha. The results showed that the ratio of risk adjusted return, Sharpe, Treynor and Jensen alpha, there was no significant difference in performance between before and during the Covid 19 pandemic.
Faktor-Faktor Yang Memperngaruhi Etika Pada Mahasiswa Akuntansi Syariah Wahid Wachyu Adi Winarto; Ina Mutmainah
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.139 KB) | DOI: 10.30603/ab.v17i2.1867

Abstract

ABSTRACT This research is a study that discusses the intelligence of Islamic accounting students who will later be able to cultivate the accounting profession which is closely related to professional ethics. This study aims to analyze intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence in Islamic accounting students on professional ethics if they become an accountant. The data obtained in the study using a questionnaire distributed to respondents. The sample in this study were 98 students of Islamic accounting at FEBI IAIN Pekalongan. The sampling method used was purposive sampling and the data were analyzed using SPSS 20. The results of the analysis show that the factors that influence ethics in Islamic accounting students are intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence. Partially only emotional intelligence has a positive and significant effect on ethics in sharia accounting students. This study provides input that improving the quality of students with improved emotional intelligence can provide good professional ethical quality.
PROGRAM PENINGKATAN LITERASI KEUANGAN DAN LITERASI BISNIS DIGITAL BAGI CALON ENTERPRENEUR DI SMK LEBAK BARANG Wahid Wachyu Adi Winarto; Novendi Arkham Mubtadi
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 1 No. 2 (2021): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v1i2.30

Abstract

A student is someone who studies in formal education, in this case, vocational students are expected to be able to gain expertise and skills as a provision to get and open a job. Students must be able to become entrepreneurs with new and innovative products. Vocational High School students can print entrepreneurial candidates after graduating from school so that they can help push the wheels of the national economy. Vocational students can be said to be prospective entrepreneurs, so they need to be equipped with digital business literacy and financial literacy in facing the development of the industrial revolution 4.0. This service activity is aimed at increasing the understanding of prospective entrepreneurs as well as improving skills in utilizing technology and the internet for business (business) in the digital era. The method used is workshop and training. The products produced are creative content from prospective entrepreneurs which can be in the form of vlog videos, promotional videos, and others. In addition, prospective entrepreneurs can also take advantage of the existing marketplace as a means of doing business (marketing). Community service activities have been carried out on Wednesday, April 14, 2021. Participants in the activity are class 12 students majoring in accounting from SMK Lebakbarang as many as 47 SMK students. The resource person for the activity was Wahid Wachyu Adi W, M.Si. (Lecturer) and Novendi Arkham M, M. Account. (Lecturer). The form of service activities is a workshop with material about digital business and financial literacy. Participants of service activities can follow well. The attendance rate is 83% until the activity ends. Participants also actively participated during the activity. Participants can carry out group assignments well, namely expressing ideas or business ideas in the digital era. The success of service activities is due to the service team being able to plan well and able to coordinate with collaboration partners intensively.
Analisis Volatilitas Return Saham Terhadap Risiko Sistematis Dimasa Pandemik Covid-19 pada Saham LQ 45 Yasmin Afnan Solekha; Wahid Wachyu Adi Winarto
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v1i1.3485

Abstract

The Covid-19 pandemic has had a very big impact. All parts of the world are making efforts to prevent the spread of this virus, decisions to lockdown, quarantine areas, or PSBB. Which resulted in delays in the economy and financial markets. Domestic and foreign investors dispose of their funds in order to prevent risks. JCI recorded that in February the price index fell to a level of 3938. Stock prices that tend to be unstable will affect the volatility of returns (fluctuations in the level of returns that will be obtained by investors) and systematic risk (deviations from the outcome of their expected returns). Therefore, a research was conducted to examine the stocks that had been randomly selected on LQ45, namely LPPF, ASII, ANTM, TLKM, and BBRI for the period November 2019-October 2020 through quantitative methods using e views 10, where all data was obtained by secondary literature study. From the stock price, there is a very sharp stock return volatility. The lowest average stock return volatility is in ASII shares valued at -0.006264. Meanwhile, the highest average volatility is ANTM stocks 0.053972. The sharp volatility shows that all five stocks have risks. LPPF, ASII, ANTM, and BBRI stocks have a beta value (risk)> 1 which means the stock is risky. The expected return is higher than the market return. This is also in line with the standard deviation of the LPPF which scores the highest. Meanwhile, TLKM shares have a beta value <1 or the volatility of stock returns is below the market return. This means that stocks have little risk, the expected return is lower than the market return.
Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks Wahid Wachyu Adi Winarto; M. Arif Kurniawan; Fitri Arini
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5355

Abstract

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.
IMPLEMENTASI SUKUK UNTUK MENDORONG PERKEMBANGAN EKONOMI DI INDONESIA PADA PASAR MODAL SYARIAH Wahid Wachyu Adi Winarto Wachyu
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 2 No. 1 (2021): Mei 2021
Publisher : Politeknik Kutaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sukuk is one of the most innovative products in the development of the contemporary Islamic financial system. The purpose of writing this article is to determine the development of sukuk in encouranging economic development in Indonesia od the Islamic capital market in 2015-2020. The development of sukuk continues to increase from year to year according to Islamic capital market statistics. With the content analysis method. From the result of the sukuk data has an effect on economic development in Indonesia.
Co-Authors Aisatul Munadaroh Amalia Fakhru Nisa Anita Nur Fitriya Farah Annisa Fatimatul Falah Ferida Rahmawati Fitri Arini Hendri Hermawan Adinugraha Ina Mutmainah Ina Mutmainah Indah Pratiwi M. Arif Kurniawan Mohammad Syaifuddin Mohammad Syaifuddin Muhammad Rikzam Kamal Muhammad Sulthoni Muzaiyanah Muzaiyanah Novendi Arkham Mubtadi Novendi Arkham Mubtadi Parawansa, Khofifah Indar Sadali, Ayatullah Saifudin, Abdul Ghofar Solekha, Yasmin Afnan Solly Aryza SUKIRNO Sukirno Sukirno Sukirno Sukirno Teddy Dyatmika Tri Nurhidayah Tri Nurhidayah Tri Nurhidayah, Tri Yasmin Afnan Solekha