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The Effect of the Application of Government Accounting Standards, Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements Mursida, Safrinia; Setiyono, Wisnu Panggah
Academia Open Vol 5 (2021): December (on progress)
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1941

Abstract

This study aims to determine the effect of the application of Government Accounting Standards,Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements. The object of this research is all Auditor Functional Officials in the Inspectorate of East Java Province. The research sample was 55 respondents. The sampling method used was purposive sampling. The data analysis method used is multiple linear regression which is then obtained using SPSS 25 software. The results of this study prove that the application of government accounting standards, apparatus competence, the role of internal audit and the internal control system partially has a significant effect on the quality of information on local government financial statements. The conclusion of this study found that to be able to improve the quality of financial report information in the Provincial Government of East Java, it can be done through the effectiveness of review activities on financial statements before the report is submitted to the Republic of Indonesia Audit Board.
PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP LEMBAGA KEUANGAN MIKRO (STUDI PADA PROGRAM PUPM DESA GEDANGROWO) Mochamad Rizal Yulianto; Dyah Renita Setyaningayu; Wisnu Panggah Setiyono
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 15, No 1 (2022): JURAKUNMAN, VOL. 15 NO. 1, JANUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v15i1.89

Abstract

The aim of this study is to determine the effect of financial inclusion, financial literacy and financial attitudes towards microfinance institutions (case study in the PUPM program in the Gedangrowo village). This study applies quantitative method. The data collection method was carried out by distributing questionnaires to 200 respondents, namely PUPM members in Gedangrowo village. The sampling technique used random sampling and data analysis techniques used linear regression using the SEM AMOS 24 program. The results of this study indicate that financial inclusion did not significantly influence this financial institution can be stated with the value of C.Rcount of (0.563) ˂CRtable (1.96) is significant (0.573)  while financial literacy has a significant effect on microfinance institutions with the value of C.Rcount of (3.958) ˃ C.Rtable (1.96) is significance (0.000) and financial attitude significantly influences the microfinance institutions with the value of C.Rcount of (3.380) ˂ C.Rtable (1.96) and its significance of  (0.000).
Multicultural Education Management Reform with Religious Approach, Da'wah, and Technology in MuhammadiyahHigh School Joko Trihono; Wisnu Panggah Setiyono
Academia Open Vol 2 (2020): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.353 KB) | DOI: 10.21070/acopen.2.2020.714

Abstract

This research aims to describe and analyze the school's vision, mission, and values process transformed into multicultural education planning ,Multicultural education implementation process, multicultural education evaluation form. To avoid poisoning in understanding the meaning of the title of this study, it is necessary to explain the intent and meaning of the words composed in the title namely: Education is various efforts made by a person (educator) towards a person (protégé) in order to achieve positive maximum development. Planning is an intellectual process for determining goals and ways of achieving them. Implementation is the process of rationing or making it real in another sense is the process of implementation. Transformations are two main definitions. The first transformation is the fundamental change of organizational elements in adjustment to environmental change. The second is the dialogue process that takes place between teachers and students, students and students as part of the educational process with the aim of developing the skills of students. Management is the science or art of managing a set of tasks through the intermediary of others in achieving goals effectively and efficiently. Multiculturalism is an idea born of the fact of differences between citizens. Different life experiences foster different awareness and values that sometimes appear contradictory. Human encounters of different ethnic backgrounds are increasingly extending across the territorial boundaries of nations and countries to continental boundaries. In this study will discuss how multicultural is interpreted in the lives of citizens. This research will look at the diversity that exists in schools. Multicultural education in this study multicultural education is interpreted as an educational process based on multiculturalism which means acceptance of diversity in life. In relation to how this education will be packaged into multicultural education programs. These programs begin with planning, implementation, and evaluation conducted together.
The Effect of Financial Literacy and Financial Attitude on Financial Welfare of MSME Actors in Sidoarjo City with Financial Management Behavior as an Intervening Variable Miftahul Jannah; Wisnu Panggah Setiyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.502 KB) | DOI: 10.21070/acopen.5.2021.1667

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The purpose of this study was to determine whether the financial welfare of MSME actors in Sidoarjo can be measured through their financial behavior, where the level of financial management behavior in this study is seen based on financial literacy and one's financial attitude. This study uses primary data through a data collection process by distributing questionnaires directly (offline) or online with a non-probability sampling method with a total of 100 respondents from SMEs in Sidoarjo. The data analysis technique used is Structural Equation Modeling (SEM) with the Smart-PLS version 3.2.8 program. from this study shows that there is a positive and significant influence on financial literacy, financial attitudes, and financial management behavior on financial welfare. Financial literacy, and financial attitudes have a positive and significant influence on financial management behavior. And for the influence of the Intervening variable, it results that financial literacy and financial attitudes have an influence on financial welfare through financial management behavior.
The Influence of Perceived Return Level and Financial Literacy Level on Individual Stock Investment Decision Making Aicha Ari Romadona; Wisnu Panggah Setiyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.927 KB) | DOI: 10.21070/acopen.5.2021.1740

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The purposes of this study are 1) To analyze the effect of perceived return on stock investment decision making. 2) To analyze the effect of financial literacy on stock investment decisions. 3) To analyze the effect of perceived returns and financial literacy on stock investment decisions. This study uses a quantitative approach, by collecting questionnaire data and using purposive sampling technique. The sample used as many as 100 investors Capital market Community Surabaya and surrounding areas. The data analysis technique used is the inner model test, outer model test and hypothesis testing using the SmartPLS version 3.0 program. The results of this study obtained based on the validity test of the questionnaire statement were declared valid. For the reliability test of the Cronbach alpha value of > 0.7, it is declared reliable. And to test the hypothesis based on the value of the inner weight on the Path Coefficients, it shows that tcount for variables X1 and X2 has a significant positive effect. The results of tcount for Perceived Return (X1) are 2,908 and financial literacy are 2.292.
The Influence of Infrastructure, Work Environment, Discipline and Motivation in Improving the Performance of Junior High School Teachers Aliwarno Aliwarno; Wisnu Panggah Setiyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1185.578 KB) | DOI: 10.21070/acopen.5.2021.2336

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This Research Aims To Determine The Effect Of Infrastructure, Work Environment, Discipline, And Motivation In Improving Teacher Performance At SMP Muhammadiyah 5 Tulangan. The hypothesis in this study is that there is an effect of infrastructure, work environment, discipline, and motivation in improving teacher performance partially and simultaneously. To Test This Hypothesis, Data Hypothesis Tool Is Used In The Form Of Multiple Linear Regression. This research design uses the method of collecting sample data through questionnaires. The sample is all teachers of SMP Muhammadiyah 5 Reinforcement. The Data Collected Then Analyzed With Multiple Regression Analysis Using SPSS Version 21. The Sampling Technique In This Research Is Census. The Research Results Obtained Based On The Validity And Reliability Test Show All Questions On The Questionnaire Are Valid And Reliable. The F test results show that the independent variable has a simultaneous effect on the dependent variable. The T test shows that there is a partial effect between infrastructure, work environment, discipline, and motivation on performance. The results of the determination test state that the variables of infrastructure, work environment, discipline, and motivation have a significant and positive effect on improving teacher performance at SMP Muhammadiyah 5 Reinforcement.
The Importance of Knowledge, Skill, Attitude and Competence to Achieve Professional Performance Elive Twi Etik; Wisnu Panggah Setiyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.14 KB) | DOI: 10.21070/acopen.5.2021.2391

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This study aims to analyze the effect of knowledge, skills, attitude and competence on professional performance in ASN at the Morokrembangan Kodiklatal Surabaya. The research was conducted using a quantitative approach, with a total sample of 193 ASN in Morokrembangan Kodiklatal Surabaya. The analysis technique used is multiple linear regression analysis, with the help of the SPSS version 25 program. The results show that, 1) knowledge has a significant effect on professional performance, 2) skill has a significant effect on professional performance, 3) attitude has a significant effect on performance. professionals, 4) competence has a significant effect on professional performance, and 5) knowledge, skills, attitudes and competencies on professional performance in ASN at the Morokrembangan Kodiklatal Surabaya.
The Effect of Earnings Management and Capital Structure on Financial Performance with Corporate Social Responsibility Intervention Variables Dwi Sri Rezeki; Wisnu Panggah Setiyono
Indonesian Journal of Law and Economics Review Vol 14 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5850.268 KB) | DOI: 10.21070/ijler.v14i0.753

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This study aims to determine the effect of earnings management and capital structure on financial performance with corporate social responsibility as an intervention variable in mining companies listed on the Indonesia Stock Exchange in 2014-2019.The method used in this research is a quantitative approach. The data used in this study are the financial statements of mining companies listed on the Indonesia Stock Exchange. The analysis technique used in this research is path analysis with the help of the SmartPLS 3.0 program.The results showed that earnings management has an effect on financial performance. Earnings management has no effect on corporate social responsibility. Capital structure influences financial performance. Capital structure influences corporate social responsibility. Corporate social responsibility has no effect on financial performance. Earnings management has no effect on financial performance with corporate social responsibility as an intervening variable. Capital structure has no effect on financial performance with corporate social responsibility as an intervening variable.
Determinants of SME’s performance: The role of knowledge management, market orientation, and product innovation Wisnu Panggah Setiyono; Mohammad Iqbal; Rizal Alfisyahr; Alshaf Pebrianggara; Mukhammad Shofyan
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 19, No 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.15036

Abstract

The role of knowledge management (KM) in the existence of Small Medium Enterprises (SME’s) has been an important aspect of entrepreneurship. However, to perform an SME may not merely rely on its knowledge but also on other aspects such as market orientation and product innovation. This study aims to contribute to the entrepreneurship literature in the context of emerging economies. This study can be classified as quantitative research by nature as the use of a survey to gather respondent data. About 211 samples of SMEs of the furniture cluster in East Java were obtained in this study. Thus, understanding that the focus on market orientation and innovation in SMEs has not fruitfully been exposed and explored enough in the context of emerging economies such as Indonesia. The result of this study indicated that KM is not a direct predictor of SME performance. This is an indication that the supremacy creation of SME performance could not depend heavily on KM but rather, other driving forces such as market orientation (MO) and product innovation (INNOV) are much more powerful drivers in crafting SME performances.
Performances of Crypto, Market Indexes, and Gold Before and During the COVID-19 Pandemic: A Comparative Analysis Safinatuz Zuhriyah; Wisnu Panggah Setiyono; Detak Prapanca
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.169 KB) | DOI: 10.18196/jai.v23i2.13848

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Research aims: This study aims to investigate empirical evidence of a comparison of investment instruments, including Bitcoin, Indonesia Composite Index (ICI), and gold, before and during the COVID-19 pandemic.Design/Methodology/Approach: Analytical methods employed comparison study using secondary data. The Microsoft Excel program was utilized to calculate formulas for each variable. Then, data were statistically processed using the SPSS application, i.e., independent sample test, testing for differences. The sample used in this study was the closing price of Bitcoin, the price of the ICI, and the price of gold, with monthly data from the beginning of January 2018 to the end of December 2021, to demonstrate a significant difference between the risks of Bitcoin, ICI, and gold before and during the COVID-19 pandemic.Research findings: The hypothesis test results revealed that before the COVID-19 pandemic, the investment risk of ICI and gold was the lowest, with a significance level of 0.000 (0.0000.05) on a different t-test at a 5% significance level. Thus, there was a significant difference in investment risk between ICI and gold. Meanwhile, during the COVID-19 pandemic, the risk of investing between Bitcoin and the ICI was the lowest, with a significance level of risk of was 0.000 (0.000 0.05) on different tests at the significance levels of 5%. In short, there was a big difference in investment risk between Bitcoin and the ICI.Theoretical contribution/Originality: This study provides additional literature on decision-making, especially on risk.
Co-Authors Affandy Winarko Mudjib Ahmad Kahfiatur Rohman Aicha Ari Romadona Ajeng Listyo Dewi Alfisyahr, Rizal Aliwarno Aliwarno Alshaf Pebrianggara Andriannoor, Renaldy Anggraini, Rusmalina Aprilia Afni Furoidah Arbiya Magfiroh Rohmi Ardent Dhamar Kenda Ardiandana, Mohammad Rengga Arif, M.Arif Dwi Maulidin Arum Ambarsari Ayun Niyawati Boy Isma Putra Daris Sambiono Dela Lisdiana Detak Prapanca Dewi Andriyani Didin Septian Mahardiana Suprayoga Dina Dwi Oktavia Rini Dwi Agustin, Siska Diah Dwi Sri Rezeki Dyah Renita Setyaningayu Elive Twi Etik Fadia Ika Nurwahyuni Fajar Prayogi, Achmad Brian Fatma Dwi Andayani Ferdi Ardiansyah Firra Mayang Iktiasari Habibie, Muhammad Yusuf Hadiah Fitriyah Hartiningsih, Nadhita Bhela Harum Umi Nur Zannah Herlinda Maya Kumala Sari, Herlinda Maya Kumala Ika Khusnul Fadilah Imelda Dian Rahmawati Indi Ulfa Istichomah, Nesti Joko Trihono Kurniati, Novita Yuli Lia Ernawati Lusi Rahmawati M Idris, M Idris Mahmudah, Siti Miftakhurrohmah Mar’aqonitatillah, Ana Masyita, Siti Maulita Dhea Mawanda Miftahul Jannah Mochamad Rizal Yulianto Mochammad Rendy Pamungkas Mohammad Iqbal Mudjib, Affandy Winarko Muhammad Iqbal Muhammad Sabdo Sartam Muhammad Yani, Muhammad Mukhammad Shofyan Mursida, Safrinia Nesia Odila Nur Ravita Hanun Pradianingsih, Rini Pramesari, Alifia Hayunda Pramesta, Novi Indah Putra, Agung Tovanda Putra, Andri Nusantara Putri Lailatul Maghfiro Putri, Hanifah Silvia Rafly Firdaus Budiartomo Ramadhani Nurul Choiron Rifka Ulinnuhya Annafa Rizal Alfisyahr Rizal, As'at Rohmawati, Putri Dewi Safinatuz Zuhriyah Shofyan, Mukhammad Sigit Hermawan Silvia Al Vionita Sinta Devi Sriyono Sriyono Sriyono Sriyono Sriyono Supardi Supardi Supardi Supardi Supardi Supardi Thoriqi Juni Arto Triyanto, Ade Ulandari, Ninis Uswatun Khasanah Vera Firdaus Wigy Prayoga Wijaya, Roesmanta Adi Wisnu, Sriangger Denhanggodho Zhely Varesha Audiva Audiva