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All Journal DERIVATIF Jurnal Agribisnis Jurnal Akuntansi dan Pajak Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal EK dan BI Budimas : Jurnal Pengabdian Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research
Hardiyanto Wibowo
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Bima Cinintya Pratama; Hardiyanto Wibowo; Maulida Nurul Innayah; Fatmah Bagis
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1076

Abstract

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term.
PENGARUH KONEKSI POLITIK, KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Fahmi Rochmat Ngabdillah; Bima Cinintya Pratama; Novi Dirgantari; Hardiyanto Wibowo
Derivatif : Jurnal Manajemen Vol 16, No 1 (2022): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v16i1.693

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruhKoneksi Politik, Proporsi Komisaris Independen, Kualitas Audit, dan Proporsi Komite Audit terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Konvensionaltahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak41 perusahaan yang telah memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabelKoneksi Politik yang terdiri dari Kepemilikan Negara atau Daerah tidak berpengaruh terhadap Tax AvoidancedanRangkap Jabatan berpengaruh negatif terhadap Tax Avoidance,variabel Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, serta variabelKualitas Audit berpengaruh negatif terhadap Tax Avoidance. Sedangkan variabel Komite Audit yang terdiri dari Jumlah Anggota Komite Audit tidak berpengaruh terhadap Tax Avoidance dan Jumlah Rapat Komite Audit berpengaruh negatif terhadap Tax Avoidance. Kata kunci: Koneksi Politik, Komisaris Independen, Kualitas Audit, Komite Audit, Tax Avoidance
Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019) Ailsa Nadiyah Shabrina; Bima Cinintya Pratama; Iwan Fakhruddin; Hardiyanto Wibowo
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 2 (2021): 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.v2i2.10376

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital, islamic social reporting, kepemilikan publik, ukuran dewan pengawas syariah dan jumlah Rapat Dewan Pengawas Syariah terhadap Social Performance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan Tahun 2008-2019. Teknik pengampilan sampel yang digunakan yaitu teknik purposive sampling dengan menggunakan pooled unbalance sampel sehingga diperoleh sampel sebanyak 14 perusahaan dengan 114 observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel intellectual capital dan ukuran dewan pengawas syariah tidak berpengaruh terhadap social performance, sedangkan variabel islamic social reporting dan jumlah rapat dewan pengawas syariah  berpengaruh positif terhadap social performance dan variabel kepemilikan publik berpengaruh negatif terhadap social performance.  The purpose of this study was to determine the effect of intellectual capital, Islamic social reporting, public ownership, the size of the Sharia Supervisory Board and the number of Sharia Supervisory Board Meetings on Social Performance. The population used in this study is a Sharia Commercial Bank registered with the Financial Services Authority during 2008-2019. The sampling technique used was purposive sampling technique using pooled unbalance samples to obtain a sample of 12 companies with 114 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of intellectual capital, public ownership and the size of the sharia supervisory board do not affect social performance. In contrast, the Islamic social reporting variables and the number of sharia supervisory board meetings positively affect social performance.
Strategi Penguatan Perekonomian Masyarakat Melalui Pelatihan Pembuatan Tepung Ganyong Merah (TEGAME) berbasis Kearifan Lokal Bima Cinintya Pratama; Fatmah Bagis; Hardiyanto Wibowo; Maulida Nurul Innayah; Akhmad Darmawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.764 KB) | DOI: 10.29040/budimas.v2i1.1009

Abstract

Ganyong (Canna Edulis) merupakan sumber pangan potensial yang memiliki kandungan karbohidrat dan gizi yang tinggi. Namun, pada umumnya pemanfaatan umbi ganyong hanya sebatas direbus untuk dijadikan camilan, selain itu budidaya ganyong oleh petani masih sangat terbatas. Nilai lebih umbi ganyong, terutama umbi ganyong merah adalah dapat dibuat tepung dalam berbagai bentuk produk patiseri. Tepung ganyong merah atau TEGAME berpotensi menjadi substitusi dari tepung terigu. Luaran yang diharapkan dari program ini yaitu dapat meningkatakan pengetahuan dan ketrampilan masyarakat di desa Windujaya, Kecamatan Kedungbanteng, Kabupaten Banyumas dalam mengolah dan memanfaatkan umbi ganyong merah serta dapat menciptakan produk baru berbahan dasar tepung ganyong merah menjadi makanan yang dapat dijual maupun dikonsumsi warga setempat. Kata Kunci: Canna Edulis, Ganyong Merah, Tepung.
PENGARUH PERSEPSI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN SUKARELA WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PURWOKERTO Ani Kusbandiyah; Rina Mudjiyanti; Hardiyanto Wibowo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIV No.2 September 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

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

Abstract

This study aims to obtain empirical evidence the influence of application of PP 46 2013 against voluntary compliance for small medium enterprisess with specific gross circulation. Application of PP 46 on measure from top of perceptual 46 PP with indicators measuring the simplicity, ease, justice, and removal of administrative sanctions. Research data obtained through the dissemination of a questionnaire as many as 120 of the fruit to the respondents i.e. SMEC PP Number 46 by 2013, which are deposit SPT in KPP Pratama Purwokerto started on 25 March until 4 April 2015. The results of this study concluded that perceptions the PP Number 46 2013 effect on voluntary compliance by taxpayers who have certain gross circulation on KPP Pratama Purwokerto. It is attested from the value of significance of 0.000.Keywords: Voluntary Compliance, the perception of PP 46-year 2013.
Analisis Pengaruh Persepsi Permodalan Terhadap Kinerja Usaha dalam Meningkatkan Keberhasilan UKM Hardiyanto Wibowo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.8927

Abstract

Usaha Kecil dan Menengah (UKM) merupakan tulang punggung sistem ekonomi kerakyatan. UKM berkontribusi dalam mengurangi masalah kesenjangan antar golongan pendapatan dan antar pelaku usaha, pengentasan kemiskinan dan penyerapan tenaga kerja. Konstribusi lainnya, UKM mempercepat perubahan struktural, meningkatkan perekonomian daerah dan ketahanan ekonomi nasional. Penelitian ini bertujuan untuk menguji pengaruh persepsi permodalan terhadap kinerja usaha dalam meningkatkan keberhasilan UKM. Data dalam penelitian ini diperoleh melalui kuesioner dan wawancara pada responden, yaitu UKM sentra knalpot Desa Sayangan Purbalingga. Hasil penelitian ini menemukan bahwa persepsi permodalan berpengaruh terhadap kinerja usaha. Hasil ini menunjukkan bahwa pentingnya persepsi permodalan dalam meningkatkan kinerja usaha UK.MKata kunci: persepsi permodalan, kinerja UKM.
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Eri Septika; Rina Mudjiyanti; Eko Hariyanto; Hardiyanto Wibowo
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.992 KB) | DOI: 10.30595/raar.v1i2.11864

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan hutang, likuiditas, dan Kepemilikan Institusional terhadap kebijakan dividen. Sampel dalam penelitian ini adalah perusahaan Food And Beverage yang terdaftar di Bursa Efek Indonesia Periode (2015-2019). Pemili0068an sampel dalam penelitian ini dilakukan dengan purposive sampling dan didapatkan sebanyak 59 sampel observasi.Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda, dan uji hipotesis. Hasil analisis menunjukan bahwa profitabilitas berpengaruh positif terhadap kebijakan dividen, kebijakan hutang berpengaruh positif terhadap kebijakan dividen, likuiditas tidak berpengaruh terhadap kebijakan dividen, dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen.
Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah Allysa Sekar Apriliani; Novi Dirgantari; Eko Hariyanto; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1289

Abstract

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).
Faktor Faktor Determinant Pertumbuhan Ekonomi Regional Pada Masa Pandemi Di Jawa Tengah Kartika Widyasari; Novi Dirgantari; Sri Wahyuni; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1322

Abstract

Due to the covid-19 pandemic, which is assumed to be equivalent to the economic crisis, regions in Central Java are one of the regions that are economically highly affected. This is evidenced by the decline in GRDP to -2.65 in the mid-May 2021 period. This research tries to answer the gap between the results of previous research on the variables of local own-source revenue, capital expenditure, unsuspent funds and budget refocusing on regional economic growth. The purpose of this study is to empirically examine the impact of local own-source revenue, capital expenditure, unsuspent funds (SiLPA) and budget refocusing on regional economic growth in central Java regions and cities in 2019-2021. The research method used is quantitative with secondary data and multiple linear regression as the data analysis technique. The data collection technique in this study used a saturated sampling technique with a sample of 35 districts and cities in Central Java. The results showed that local own-source revenue (PAD), capital expenditure and unsuspent funds have a positive effects on regional economic growth. Meanwhile, budget refocusing have no effect on regional economic growth.
Effect of Profitability, Leverage, and Liquidity on Company Value with Dividend Policy as A Moderation Variable (In IDX High Dividend Companies 20 Period 2017 – 2021) Silvia Mutiara Prihanta; Ira Hapsari; Suryo Budi Santoso; Hardiyanto Wibowo
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2393

Abstract

This study aims to examine the effect of profitability, leverage, and liquidity on company value at IDX High Dividend 20 with a moderating variable, namely dividend policy. The type of data used is secondary data obtained from the IDX and the samples used in this study are companies that are included in the high dividend index criteria for 2017 - 2021 so a sample of 81 is obtained. The sampling technique is purposive sampling with a pooled unbalanced sample or using all samples. existing but not balanced in the number of years. The data analysis method used is Moderated Regression Analysis (MRA). The results of the analysis test show that the effect of profitability, leverage and dividend policy has a positive effect on company value, and liquidity has no effect on company value. In addition, the dividend policy is not able to moderate profitability, leverage, and liquidity on company value.
Co-Authors Ailsa Nadiyah Shabrina Ainul Faizah Zahroh Akhmad Darmawan Alfalisyado Allysa Sekar Apriliani Ani Kusbandiyah Eri Septika Ernawati Ernawati Fahmi Rochmat Ngabdillah Fatmah Bagis Hadi Pramono Ira Hapsari Iwan Fakhruddin Kartika Widyasari Maulida Nurul Innayah Novi Dirgantari Pratama, Bima Cinintya Rina Mudjiyanti Silvia Mutiara Prihanta Sri Wahyuni Suryo Budi Santoso