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All Journal Equilibrium Jurnal Akuntansi dan Pajak Indonesian Journal of Strategic Management Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sketsa Bisnis Indonesian Journal Of Business And Economics PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Global Financial Accounting Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen dan Kewirausahaan Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Entrepreneurship and Community Innovations Inaba of Community Services Journal Jurnal Riset Pendidikan Multidisiplin dan Pengabdian Kepada Masyarakat Journal Socio Humanities Review
Herma Wiharno
Universitas Kuningan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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KARAKTERISTIK SOSIAL EKONOMI YANG MEMPENGARUHI LITERASI KEUANGAN SERTA DAMPAKNYA TERHADAP MANAJEMEN KEUANGAN PERSONAL (Survei Pada Pegawai Negeri Sipil Daerah di Kabupaten Kuningan) Wiharno, Herma
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v1i02.437

Abstract

The purpose of this study was to assess the socioeconomic characteristics that influence financial literacy and the influence of financial literacy towards personal financial management. The financial literacy in this study was divided into dimensions of financial literacy, financial behavior, and financial attitudes.The method used is descriptive and verificative methods. This research was conducted in the Kuningan Regency, and the Regional Civil Servants were the units of analysis. The samples used in this study were 390 Regional Civil Servants with the sample collection technique of proportional stratified cluster random sampling.The results of the verificative analysis revealed that only education levels significantly affect the financial knowledge, while having a significant effect on the behavior and attitudes in addition to the level of financial education is also a place to stay. Financial knowledge, financial behaviors, and financial attitudes significantly influence towards the personal financial management. In relation between socioeconomic characteristics with personal financial management, education level only that significant effect on personal financial management.
Analisis Komparasi Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Penerapan Sak Konvergensi Ifrs (Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar Di Bei Marhamah, Fitri; Wiharno, Herma; Rahmawati, Teti
Jurnal Riset Keuangan Dan Akuntansi Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i1.2381

Abstract

Financial Knowledge And Financial Behavior Among Educati onal Staff (A Survey on Educational Staff in Universitas Kuningan) Herma Wiharno; Dadang Suhendar; Munir Nur Komarudin
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1465

Abstract

Abtract This study aims to investigate the effect of demographic characteristics on financial knowledge and financial behavior as well as the effect of financial knowledge on financial behavior. The method applied in this study was descriptive and verification method. This study was conducted in Universitas Kuningan with educational staff as the unit of analysis. By applying Stratified Cluster Proportional Random Sampling, 105 educational staff was selected as the sample of this study. The results of descriptive analysis revealed that based on age group, education level, and income level, educational staff with age of >45 years old, education level of S-2, and income level of >Rp. 3 million has a higher level of financial knowledge and financial behavior compared to other educational staff. Meanwhile, the results of verification analysis indicated that education level and income level have a significant effect on financial knowledge and financial behavior, and financial knowledge has a positive effect on financial behavior. Keywords: demographic characteristics, financial knowledge, financial behavior.
Determinants of Bid-Ask Spread in Indonesia: More Evidence from LQ45 Herma Wiharno; Dede Sri Rahayu
Indonesian Journal Of Business And Economics Vol 1, No 1 (2018)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v1i1.1357

Abstract

The investors are one of the important components of the capital market. The investors are the person who invests money in the company. In the capital market, the investors are helped by a broker. The broker helps the investors in overcoming the mismatch between price and quantity that is not in line with expectations. When an investor wants to buy a stock, the broker will ask the asking price and if an investor wants to sell investor’s shares, the broker will provide the bid price. The difference between the bid price and the asking price is called bid-ask spread. Bid-ask spread is the compensation given to the market maker for the services provided. There are several factors that affect the bid-ask spreads that are trading volume, variance return, market value, and return on equity. This study aimed to provide empirical evidence of the effect of trading volume activity, variance return, market value, and return equity on companies listed in the LQ45 index period of 2013-2016. The sample in this research used purposive sampling. The analysis method for this research was multiple regression models. The results of this research showed that trading volume activity, variance return, market value, and return on equity simultaneously influence bid-ask spread. Partially, trading volume activity has negative insignificantly effect on bid-ask spread. The independence of the board of commissioners has negative insignificantly effect on bid-ask spread. Variance return, market value, return on equity, and have a positive significant effect on bid-ask spread.Keywords: trading volume activity, variance return, market value, return on equity, bid-ask spread
LITERASI KEUANGAN DI KALANGAN MAHASISWA (Survei Pada mahasiswa Universitas Kuningan) Herma Wiharno; Enung Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.3908

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji gambaran tentang literasi keuangan dan faktor karakteristik demografi yang mempengaruhi tingkat literasi keuangan dikalangan mahasiswa. Metode penelitian yang digunakan adalah metode deskriptive dan verifikatif. Penelitian ini dilakukan di Universitas Kuningan dengan unit analisisnya adalah mahasiswa. Jumlah sampel yang digunakan dalam penelitian ini adalah 372 mahasiswa dengan teknik pengambilan sampelnya adalah Stratified Cluster Proportional Random Sampling. Dari hasil analisis deskriptif  terungkap bahwa dilihat dari jenis kelamin, usia, tempat tinggal, tingkatan studi, dan bidang studi. dan tingkat pendapatan orang tua mahasiswa, mahasiwa perempuan, mahasiswa yang berusia 20  tahun atau lebih, mahasiswa yang bertempat tinggal di perkotaan, mahasiswa tingkat IV, mahasiwa dengan bidang studi ekonomi, memiliki tingkat literasi keuangan yang lebih tinggi dibanding dengan mahasiswa lainnya. Berdasarkan tingkat pendapatan orang tua, tingkat literasi keuangan mahasiswa hampir tidak ada perbedaan yang signifikan. Dari hasil analisis verifikatif terungkap bahwa hanya tingkatan studi dan bidang studi  yang berpengaruh secara signifikan terhadap literasi keuangan. Kata Kunci:  Karakteristik Demografi, Literasi Keuangan, Pengetahuan Keuangan, Sikap Keuangan, Perilaku Keuangan.
Analisis Portofolio Optimal Dengan Menggunakan Model Indeks Tunggal Untuk Pengambilan Keputusan Investasi Endriana Widhaningayu; Herma Wiharno
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i2.2387

Abstract

The purpose of this study was to examine and determine to determine the proportion of shares on the optimal portfolio is formed, to determine the level expected benefits and risks of the portfolio is formed, and to know the difference in average frequency trading group candidate shares optimal portfolio with non-stock group candidate optimal portfolio. The sampling method used in this research is purposive sampling method sampling method based on certain criteria. The number of samples used in this study based on the criteria as much as 28 industry companies. The study was conducted in the period August 2011 to January 2014. So the observation data obtained by 65 observation data. Hypothesis testing is done by using t test. The result of the single index model showed that  Large expected returns in the optimal portfolio E (Rp) 6.1733% 1.9159 with risk. Analysis of the different test by test t t generate profit amounted to 0.895 risks and to return 2,367, while t table at a significance level of 0.05 and df: 25, amounting to 2.05954 which may mean that the risk of assuming no significant difference while on return assumptions are no significant differences between the candidates forming the optimal portfolio shares with non-candidate stock portfolio.Keywords: LQ 45 Index, Single Index Model, Optimal Portofolio
PENGARUH LIKUIDITAS SAHAM, KESEMPATAN BERTUMBUH, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Kasus Pada Sub Sektor Perdagangan Besar Yang Tercatat Di Bursa Efek Indonesia Tahun 2014-2018) Wahyu Aditya; Herma Wiharno; Siti Nuke Nurfatimah
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i2.4967

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of stock liquidity, investment opportunity set, and profitability on stock returns (Case study on the Large Trade Sub-Sector listed on the Indonesia Stock Exchange 2014-2018). The method used in this research is descriptive and verification methods. The data collection technique is observation not participating. The population is that of the large trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 36 companies. Samples were taken as many as 30 companies through sampling quotas. The data analysis technique used is panel data regression analysis using Eviews 9 and hypothesis testing is done using the f-test and t-test. Based on the results of the t-test (partial), it shows that stock liquidity has a positive and significant effect on stock returns, investment opportunity set have a positive and insignificant effect on stock returns, profitability has a positive and significant effect on stock returns. Based on the results of the f-test (simultaneous), it shows that stock liquidity, growth opportunities, and profitability simultaneously affect stock returns. Keywords: Stock Liquidity, Investment Opportunity Set, Profitability, Stock   Return 
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL BEHAVIOR DAN FINANCIAL ATTITUDE TERHADAP PERSONAL FINANCIAL MANAGEMENT Herma Wiharno
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.3850

Abstract

This study aims to examine the influence of financial knowledge, financial behavior and financial attitude toward personal financial management. Tests in this study using multiple linear regression analysis. The research method used in this research is verifikatif method. The object of this research is the community in Kuningan Regency with the analysis unit is civil servant. The sampling technique of this research using Cluster Proportional Random Sampling method. The  results showed that the variable of financial knowledge, financial behavior, and financial attitude partially have a significant positive effect on personal financial management, meaning that partial improvement of financial knowledge, financial behavior and financial attitude variable will cause an increase in the variable of personal financial managementKeywords: financial knowledge, financial behavior, financial attitude dan personal financial management
ANALISIS KOMPARASI KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN SAK KONVERGENSI IFRS (Studi Kasus pada Perusahaan Farmasi yang Terdaftar di BEI) Alin Alinda; Herma Wiharno; Teti Rahmawati
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i1.4770

Abstract

Convergenceof IFRS into local accounting standards became a necessity for each country. This is due to the rapid developmental technology and globalization are demanding international accounting standards, with the aim of producing financial information with good quality and generally accepted. The application of IFRS as reporting standards is believed to improve the quality of reports keua-ngan company basis in the measurement of financial performance.The research objective was to determine the difference in financial performance as measured by the ratio of profitability, liquidity, solvency, and activities before and after the implementation of IFRS on the Company's GAAP ConvergencePharmaceuticals Listed in Indonesia Stock Exchange Period 2007-2014.The results showed that tdak there are significant differences related to the financial performance as measured by the ratio of profitability, liquidity, solvency, as well as the ratio of activity before and after the implementation of IFRS on the Company's GAAP ConvergencePharmaceuticals Listed in Indonesia Stock Exchange Period 2007-2014. Keywords: Profitability, Liquidity, Solvency, Activities
PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE Tina Hartati Saputri; Herma Wiharno; Enung Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i1.3907

Abstract

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382 F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112 table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826 table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.Keywords: Determination of The Audit Fee, Audit Risk, Duration of Audit
Co-Authors Abd. Rasyid Syamsuri Alin Alinda Amanah, Anisa Dwi Amir Hamzah Amir Hamzah Anggraeni, Dina Mariana Arief Surya Lesmana Ayus ahmad Yusuf Chintia Fitriani Dadan Nugraha Dadang Suhendar Dede Djuniardi Dede Sri Rahayu Dwi Martika, Lia Endriana Widhaningayu Enung Nurhayati Enung Nurhayati, Enung Erlan Darmawan Fahmi Yusuf Faudilah, Lela Hadi, Didi Hidayatulloh, Syahrul ISMAIL, AGUS YADI Ita Novita Komarudin, Munir Nur Lia Dwi Martika Lili Karmela Fitriani Mafaz, Mihra Fauzia Marhamah, Fitri Menara, Sekar Amalia Munir Nur Komarudin Nugraha, Mr. Nurfatimah, Siti Nuke Nurhandika, Arief Nurmalasari , Erni Odang Supriatna Oktaviatin, Nur Laeli Patonah, Dedeh Siti Purnama, Dendi Rahma, Anneu Cania Rahmantya, Yanneri Elfa Kiswara Regina Yusticia Firdaus Reza Hibar Pangestu Septiani, Tia Sri Rahayu Suhendar, Dadang Supartono, Toto Supriatna, Odang Syarifudin, Syahrul Teti Rahmawati Tia Septiani Tina Hartati Saputri Wahyu Aditya Wildayani, Wila Yasir Maulana Yeyen Suryani