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All Journal Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Public Health JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business Jurnal Administrasi dan Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Dinasti International Journal of Education Management and Social Science Revitalisasi : Jurnal Ilmu Manajemen International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal E-Bis: Ekonomi Bisnis Jurnal Fokus Manajemen Bisnis Indonesian Journal of Law and Economics Review Jurnal Disrupsi Bisnis Acman: Accounting and Management Journal Jurnal Ilmu Manajemen Advantage JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Business Economics and Agribusiness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Sciences and Clinical Pharmacy Research Journal Intelektualitas Frontiers in Research Journal Journal of Micro, Small and Medium Enterprises Academia Open
Setiyono, Wisnu Panggah
Program Studi Magister Manajemen, Universitas Muhammadiyah Sidoarjo
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Journal : academia open

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Multicultural Education Management Reform with Religious Approach, Da'wah, and Technology in MuhammadiyahHigh School: Tranformasi Managemen Pendidikan Multikultural dengan Pendekatan Religi, Da’wah, dan Teknologi di SMK Muhammadiyah 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 | 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: Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Kesejahteraan Keuangan Pada Pelaku UMKM di Kota Sidoarjo Dengan Perilaku Pengelolaan Keuangan Sebagai Variabel Intervening 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 | DOI: 10.21070/acopen.5.2021.1667

Abstract

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: Pengaruh Tingkat Persepsi Return dan Tingkat Literasi Keuangan Terhadap Pengambilan Keputusan Berinvestasi Saham Secara Individu 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 | DOI: 10.21070/acopen.5.2021.1740

Abstract

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: Pengaruh Sarana Prasarana, Lingkungan Kerja, Disiplin serta Motivasi dalam Meningkatkan Kinerja Guru Sekolah Menegah Pertama 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 | DOI: 10.21070/acopen.5.2021.2336

Abstract

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: Pentingnya Knowledge,Skill,Attitude dan Kompetensi untuk Mewujudkan Kinerja yang Profesional 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 | DOI: 10.21070/acopen.5.2021.2391

Abstract

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.
Corporate Governance, Profitability, Dividends: Impact on Earnings Management: Dampak Tata Kelola Perusahaan, Profitabilitas, dan Kebijakan Dividen pada Manajemen Laba di Perusahaan Manufaktur: Analisis Kuantitatif Muhammad Sabdo Sartam; Wisnu Panggah Setiyono
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3277

Abstract

This study aims to examine the influence of good corporate governance, profitability, and dividend policy on earnings management in manufacturing companies within the consumption sector during the period 2015-2019. Employing a quantitative approach, the study used purposive sampling to select a sample of nine manufacturing companies, resulting in the analysis of 45 financial statements. The data was analyzed using multiple linear regression through the SPSS version 25 program. The findings reveal that good corporate governance does not significantly affect earnings management, while profitability exhibits a significant impact. Moreover, dividend policy does not have a significant effect on earnings management. However, collectively, good corporate governance, profitability, and dividend policy significantly influence earnings management. These results contribute to the existing literature on corporate governance and provide implications for stakeholders, including regulators, investors, and management, in their efforts to enhance financial performance and minimize earnings management practices in manufacturing companies. Highlights: The study examines the influence of corporate governance, profitability, and dividend policy on earnings management in manufacturing companies. Profitability demonstrates a significant impact on earnings management. Good corporate governance and dividend policy do not individually have a significant effect on earnings management, but collectively they show a significant influence. Keywords: Corporate Governance, Profitability, Dividend Policy, Earnings Management, Manufacturing Companies.
Mitigating Tax Avoidance: Independent Commissioners, Audit Committees, and CSR in Manufacturing: Mengurangi Penghindaran Pajak: Komisaris Independen, Komite Audit, dan CSR di Perusahaan Manufaktur Rohmatus Sakdiyah; Wisnu Panggah Setiyono
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3424

Abstract

This quantitative study examines the effect of independent commissioners, audit committees, and Corporate Social Responsibility (CSR) on tax avoidance in the goods and consumption sub-sector of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Purposive sampling was employed, resulting in a sample of 21 companies. Secondary data from financial reports were collected and analyzed using descriptive statistics and panel data analysis. The findings reveal that independent commissioners and audit committees do not significantly influence tax avoidance. However, CSR activities have a significant impact on reducing tax avoidance. Furthermore, when considered collectively, independent commissioners, audit committees, and CSR practices exhibit a joint effect on tax avoidance. These findings contribute to the existing literature on corporate governance and taxation, highlighting the role of CSR as a potential tool to mitigate tax avoidance practices in the manufacturing sector. Highlights: The study examines the impact of independent commissioners, audit committees, and CSR on tax avoidance in manufacturing companies. Findings reveal that CSR practices have a significant effect in reducing tax avoidance. The joint influence of independent commissioners, audit committees, and CSR on tax avoidance is also explored. Keywords: tax avoidance, independent commissioners, audit committees, Corporate Social Responsibility (CSR), manufacturing companies
Mutual Fund Performance: Impact of Stock Market, Interest Rates, and Inflation.: Kinerja Reksa Dana: Dampak Pasar Saham, Tingkat Bunga, dan Inflasi. Puspita Dwi Aryadi; Wisnu Panggah Setyono
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3445

Abstract

This quantitative study investigates the relationship between the Composite Stock Price Index (JCI), interest rates, inflation, and the performance of equity mutual funds listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. Secondary data from various literature sources, official websites, and company reports were utilized. Multiple linear regression analysis was employed to analyze the data. The findings reveal that both JCI and interest rates significantly influence the performance of stock mutual funds, whereas inflation exhibits a negative but statistically insignificant effect. Moreover, when considered together, JCI, interest rates, and inflation collectively impact the performance of equity funds. These outcomes highlight the importance of considering macroeconomic factors, specifically the stock market and interest rate dynamics, in assessing and managing the performance of equity mutual funds. Highlights: Stock market and interest rates significantly impact equity mutual fund performance. Inflation has a negative but statistically insignificant effect on mutual fund performance. Considering macroeconomic factors is crucial for assessing and managing equity mutual fund performance. Keywords: Stock Market Performance, Interest Rates, Inflation, Equity Mutual Funds, Indonesia Stock Exchange (IDX).
Comparative Analysis of Bitcoin, Stocks, and Gold Cryptocurrencies as Alternative Investment Portfolios: Analisis Perbandingan Cryptocurrency Bitcoin, Saham, dan Emas Sebagai Alternatif Portfolio Investasi Rafly Firdaus Budiartomo; Wisnu Panggah Setiyono
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3511

Abstract

The purpose of this research is to find out and analyze the comparison of the performance of bitcoin cryptocurrency, stocks, and gold. The population in this study is the monthly closing price of bitcoin, LQ45 shares, and gold from January 2018 - December 2020, which is 252 datas. The sampling technique of this research is saturated samples. The analytical method used is the comparative method and the data used are secondary data. Data is calculated using the Microsoft Excel program based on the formula of each variable. The data was processed statistically using the SPSS application, the Kruskall-Wallis Test. The results of this study indicate that there is no significant difference between bitcoin, LQ45 stocks, and gold when measured from return and Jensen's performance measure. Then, there are significant differences between bitcoin, LQ45 stocks, and gold when measured from risk, Sharpe performance’s measure, and Treynor’s performance’s measure. Highlights: Bitcoin, stocks, and gold: Comparative performance analysis Highlighting the comparison of performance between bitcoin, LQ45 stocks, and gold. Investigating the differences in performance measures such as return, Jensen's measure, risk, Sharpe's measure, and Treynor's measure. Sample and analytical methods Utilizing saturated samples and secondary data for the study. Employing the Kruskall-Wallis Test to analyze the data statistically. Results: Performance similarities and differences No significant difference observed between bitcoin, LQ45 stocks, and gold in terms of return and Jensen's performance measure. Significant differences identified when considering risk, Sharpe's performance measure, and Treynor's performance measure among bitcoin, LQ45 stocks, and gold. Keywords: Bitcoin, LQ45 stocks, gold, performance comparison, Kruskall-Wallis Test
Optimizing Management Decisions: Special Order Pricing in MSMEs: Menganalisis Biaya Diferensial dalam Pengambilan Keputusan Manajemen: Studi Kasus pada Penentuan Harga Pesanan Khusus di UMKM Arum Ambarsari; Wisnu Panggah Setiyono
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3584

Abstract

This study employs a descriptive quantitative research approach to analyze and test the application of the Analysis of Differential Costs in management decision making regarding the acceptance or rejection of special order prices in MSMEs. Data was collected through interviews and questionnaires, and the analysis focused on the differential costs incurred by Kedai Vivi, a representative MSME, in relation to alternative products. The results of the analysis indicated that accepting special orders in November 2021 yielded a profit of Rp. 1,119,800 for Kedai Vivi, while rejecting the special order would result in a profit of only Rp. 915,790. The findings highlight a positive differential profit, indicating that the differential cost was lower than the selling price set by MSME Kedai Vivi. This study provides valuable insights into the effective utilization of differential cost analysis in supporting management decision making within MSMEs, with implications for enhancing profitability and competitiveness in the global market. Highlights: Differential cost analysis: Examining the differences in costs associated with alternative products or decisions, enabling informed management decision making. Special order pricing: Investigating the impact of accepting or rejecting special orders on profitability, considering factors such as selling price and differential costs. MSMEs and profitability: Exploring the implications of effective cost analysis and decision making for small and medium-sized enterprises, enhancing their profitability and competitiveness. Keywords: Differential costs, Management decision making, Special order pricing, MSMEs, Profitability analysis
Co-Authors Achmad Brian Fajar Prayogi Adelia Eka Safitri Ahmad Kahfiatur Rohman Aicha Ari Romadona Alfisyahr, Rizal Aliwarno Aliwarno Alshaf Pebrianggara Alviana, Melisa Amelia Fitri Agustin Andaru Hapsari Putri Andayani, Fatma Dwi Andriannoor, Renaldy Anggraini, Rusmalina Anindya Salsabilla Zuhroh Aprilia Afni Furoidah Arbiya Magfiroh Rohmi Ardiandana, Mohammad Rengga Arif Syaifudin Arif, M.Arif Dwi Maulidin Arto, Thoriqi Juni Arum Ambarsari ASMARANINGTYAS, LUSSY WIDIA Ayun Niyawati Boy Isma Putra Choiron, Ramadhani Nurul Daniel Happy Putra Deddy Arief Himawan Detak Prapanca Dewi Andriyani Dewi, Ajeng Listyo Dhamar Kenda, Ardent Didin Septian Mahardiana Suprayoga Dina Dwi Oktavia Rini Doni Rusmadiansyah Dwi Agustin, Siska Diah Dwi Sri Rezeki Dyah Renita Setyaningayu Elive Twi Etik Fadia Ika Nurwahyuni Fahmi Andika Fajar Prayogi, Achmad Brian ferdi ardiansyah, ferdi Firdausi, Rajendra Rafi Fitri Kurnia Shandy Fris Dyana Hadiah Fitriyah Hadiyah Fitriyah Hariyanto, Vicky Dwi Hartiningsih, Nadhita Bhela Herlinda Maya Kumala Sari Herlinda Maya Kumala Sari, Herlinda Maya Kumala Ika Khusnul Fadilah Iktiasari, Firra Mayang Imashev Aibek Baduanovich Imelda Dian Rahmawati Indi Ulfa Irma Nur Aisiyah Istichomah, Nesti Joko Trihono Kautsarina, Raisa KHOIRUN NISA Kurniati, Novita Yuli Lia Ernawati Lisdiana, Dela Lusi Rahmawati M Idris, M Idris Maghfiro, Putri Lailatul Mahmudah, Siti Miftakhurrohmah Mar’aqonitatillah, Ana Maudy Nur Arifianti Mawanda, Maulita Dhea Miftahul Jannah Mochamad Rizal Yulianto Mochammad Rendy Pamungkas Mohammad Iqbal Mudjib, Affandy Winarko Muhammad Iqbal Muhammad Luthfi Muhammad Rifqi Achmadi Muhammad Rizki Alwi Ardana Muhammad Sabdo Sartam Muhammad Yani, Muhammad Muhammad Yusril Fahmi Alhanif Muhammad Yusuf Habibie Mukhammad Shofyan Mursida, Safrinia Nesia Odila Nesti Istichomah Ningrum, Galuh Kharisma Nur Ravita Hanun Pamungkas, Tegar Putra Pita Sari Pradianingsih, Rini Pramesari, Alifia Hayunda Pramesta, Novi Indah Puspita Dwi Aryadi Putra, Agung Tovanda Putra, Andri Nusantara Putri Dewi Rohmawati Putri Purnama Sari Dewi Putri, Hanifah Silvia Rafly Firdaus Budiartomo Rahman, Rifqi Aulia Renaldy Andriannoor Rifka Ulinnuhya Annafa Rizal Alfisyahr Rizal, As'at Rohmatus Sakdiyah Rohmawati, Putri Dewi Safinatuz Zuhriyah Salwa Safitri Vionika Sambiono, Daris Shofyan, Mukhammad Sigit Hermawan Sinta Devi Siti Masyita Sofiana, Isnaini Sriyono Sriyono Sriyono Sriyono Supardi Supardi Supardi Supardi Surya Krisna, Intan Salsabila syafii, mochamad - Trihono, Joko Triyanto, Ade Ulandari, Ninis Vera Firdaus Vionita, Silvia Al Warto - Widya Adinda Lestari Wigy Prayoga Wijaya, Roesmanta Adi Windy Frecelia Putri Wisnu, Sriangger Denhanggodho Zannah, Harum Umi Nur Zhely Varesha Audiva Audiva