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All Journal Jurnal Reviu Akuntansi dan Keuangan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Bisnis INFERENSI Jurnal Ekonomi Modernisasi MIX : Jurnal Ilmiah Manajemen Benefit: Jurnal Manajemen dan Bisnis The Indonesian Journal of Public Health PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan IJBE (Integrated Journal of Business and Economics) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Agrotek Tropika Majalah Ekonomi INVENTORY: JURNAL AKUNTANSI Ensiklopedia of Journal Iqtishoduna: Jurnal Ekonomi Islam JURNAL MANAJEMEN DAN BISNIS INDONESIA JEMMA | Journal of Economic, Management and Accounting Jurnal Pengabdian Masyarakat IPTEKS International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Studi Kasus Inovasi Ekonomi Budimas : Jurnal Pengabdian Masyarakat Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Acman: Accounting and Management Journal Journal Competency of Business Journal of Trends Economics and Accounting Research Proceedings of The ICECRS IJEIRC Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies

Sriyono Sriyono

Universitas Muhammadiyah Sidoarjo

Author-ID : 2441598

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Value Creation and Stock Price Dynamics in the Construction Sector: An Indonesian Perspective Yulva Maulit Diana; Sriyono Sriyono
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the impact of Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA), and Return on Investment (ROI) on stock prices in the Indonesian construction industry from 2014 to 2018. A purposive sampling technique was employed, resulting in a sample size of 12 companies. Using multiple linear regression analysis, the study explores the relationships between EVA, MVA, FVA, ROI as independent variables, and stock prices as the dependent variable. The findings reveal that EVA exerts a significant negative influence on stock prices, while MVA and FVA exhibit a significant positive effect. However, no significant relationship was observed between ROI and stock prices. These results contribute to a better understanding of the value creation mechanisms in the construction industry, offering valuable insights for investors, practitioners, and policymakers in optimizing investment decisions and fostering sustainable growth. Highlights: Value Creation in Construction: This study explores the impact of Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) on stock prices in the Indonesian construction industry. Contrasting Effects: The findings reveal a significant negative relationship between Economic Value Added (EVA) and stock prices, while Market Value Added (MVA) and Financial Value Added (FVA) exhibit a significant positive influence. Return on Investment (ROI): Surprisingly, the study finds no significant impact of Return on Investment (ROI) on stock prices in the construction companies analyzed, highlighting the need for further investigation into value drivers in this sector. Keywords: Value creation, Stock prices, Construction sector, Economic Value Added (EVA), Market Value Added (MVA)

Fair Tax Compliance: Tax Rate Changes, Calculation Methods, and System Modernization Rizky Ardiantari; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative descriptive study aims to examine the influence of tax rate changes, calculation methods, and system modernization on tax compliance among Small and Medium-sized Enterprise (SME) taxpayers, with tax fairness as a moderating variable. The research was conducted at the South Sidoarjo Pratama Tax Office, with a sample size of 100 SME taxpayers selected using purposive sampling based on turnover and one year of tax registration. Primary data were collected through direct survey questionnaires and analyzed using multiple linear regression analysis and moderated regression analysis with an absolute difference approach. The findings reveal a positive relationship between tax rate changes, calculation methods, and system modernization, and tax compliance among SME taxpayers. These results emphasize the significance of tax fairness in promoting compliance among SMEs, thereby having important implications for tax policy and administration. The study sheds light on the factors that can enhance tax compliance and provides valuable insights for policymakers and tax administrators to foster a fair and effective tax system. Highlights: Tax fairness as a moderating variable: The study investigates the role of tax fairness in influencing tax compliance among SME taxpayers, highlighting the importance of equitable taxation policies and practices. Positive relationship between tax factors and compliance: The research findings reveal a positive association between tax rate changes, calculation methods, system modernization, and tax compliance among SMEs, emphasizing the need for effective tax policies and administration. Implications for tax policy and administration: The study provides valuable insights for policymakers and tax administrators on the significance of tax fairness in promoting compliance among SMEs, guiding the development of fair and effective tax systems to encourage voluntary tax compliance. Keywords: tax compliance, Small and Medium-sized Enterprises (SMEs), tax rate changes, calculation methods, system modernization.

Financial Metrics and Property Stock Returns: Evidence from Indonesia Mochammad Efendi; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study examines the influence of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns in the Indonesian stock exchange. The research focuses on a sample of 27 property companies for the period 2017-2020, selected from a population of 54 companies. Multiple regression analysis using Eviews version 9 is employed as the analytical method. The findings indicate that Market Value Added, Economic Value Added, and Earnings Per Share do not significantly affect stock returns. However, Operating Cash Flow demonstrates a significant impact on stock returns. Additionally, when considered together, Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow collectively exhibit a significant influence on property stock returns. This study provides valuable insights for investors, analysts, and policymakers in understanding the determinants of stock returns in the property sector, offering implications for decision-making and investment strategies in the Indonesian stock market. Highlights: Financial metrics: Investigating the impact of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns. Stock return determinants: Analyzing the significance of these financial metrics in influencing the returns of property stocks. Market implications: Providing insights for investors and policymakers regarding the role of financial metrics in predicting and understanding property stock returns. Keywords: Market Value Added, Economic Value Added, Earnings Per Share, Operating Cash Flow, property stock returns

Tax Aggressiveness in Consumer Goods: Liquidity, Leverage, Earnings, and CSR Dynamics Mutiara Martaningrum; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study explores the relationship between liquidity, leverage, earnings management, corporate social responsibility (CSR), and tax aggressiveness in the consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. Employing purposive sampling and panel data regression analysis on secondary data from financial reports, the research aims to assess the individual and combined effects of these factors. The findings reveal that leverage and CSR exhibit a significant negative impact on tax aggressiveness, while liquidity demonstrates a negative effect. Moreover, earnings management is positively associated with tax aggressiveness, albeit not significantly. Simultaneously, the comprehensive analysis reveals that liquidity, leverage, earnings management, and CSR collectively influence tax aggressiveness. These findings provide valuable insights into the interplay between financial and non-financial factors in shaping tax strategies adopted by manufacturing firms, enabling policymakers, practitioners, and scholars to better understand and manage tax behavior in the corporate sector. Highlights: Liquidity and Leverage: The study reveals the negative impact of liquidity and leverage on tax aggressiveness, indicating that companies with higher liquidity and lower leverage tend to exhibit less aggressive tax behavior. Corporate Social Responsibility: The findings demonstrate that corporate social responsibility practices have a significant negative effect on tax aggressiveness, suggesting that socially responsible companies are less likely to engage in aggressive tax strategies. Earnings Management: While not significant, the positive association between earnings management and tax aggressiveness highlights the need for further examination of the complex relationship between financial reporting practices and tax behavior in manufacturing companies. Keywords: Tax Aggressiveness, Liquidity, Leverage, Earnings Management, Manajemen Laba, Corporate Social Responsibility

Does Model of Company's added value for Strategy Increasing Stock Prices: Study in Indonesia Sriyono Sriyono; Yulva Maulit Diana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 2 (2022): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

The emergence of the phenomenon of Efficient Market Hypothesis and Theory Overreaction Hypothesis makes it difficult for investors to understand the rise in stock prices. Therefore, additional information is needed on what variables cause changes in stock prices. Research on stock prices has been done by many researchers before, however there is no research that examines by model of value added through panel data model estimation approach. We consider three value-added models that encompass most commonly estimated specifications. The purpose of the study was to find out if the value-added model was capable of increasing stock prices. The population used in this study is a construction company listed on the Indonesian stock exchange. The sampling technique used is purposive sampling, and the number of samples used is 60. The analytical method used is multiple linear regression analysis. The conclusion obtained from this study is that Economic Value Added has a significant negative effect on stock prices. Market Value Added, and Financial Value Added has a significant positive impact on stock prices. The contribution of this research is very large for investors, because the results of this study can be used as a guideline for investors to understand the increase in stock prices.

KINERJA UMKM MELALUI PENGUATAN KELEMBANGAAN DAN DIGITAL MARKETING SAAT PANDEMI COVID-19 Detak Prapanca; Sriyono Sriyono; Sarwenda Biduri
Studi Kasus Inovasi Ekonomi Vol. 6 No. 02 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v6i02.20493

Eksistensi UMKM memang tidak dapat diragukan lagi karena terbukti mampu bertahan dan menjadi roda penggerak ekonomi, terutama pasca krisis ekonomi. Abdimas ini memberikan solusi permasalahan yang ada melalui penguatan digital marketing dan kelembagaan terhadap UMKM untuk meningkatkan kinerja UMKM. Metode dalam pelaksanaan pengabdian masyarakat ini adalah dengan metode riset aksi atau sering dikenal dengan istilah PAR atau Participatory Action Research.. Mitra dalam kegiatan ini adalah pemilik usaha lele yang berada di desa tersebut. Hasil yang diperoleh saat terjun kelapangan adalah ditemukan kelemahan dari UMKM bahwa UMKM tidak mampu mengatasi masalah pemasaran yang ada serta lemahnya legalitas kelembagaan yang dimiliki sehingga UMKM tidak mampu bersaing. Solusi yang ditawarkan adalah memberikan edukasi dan implementasi digital marketing serta pembuatan legalitas kelembagaan.

Can Gender be a Moderating Variable in Micro Small Medium Enterprises Financial Behavior? A Perspective from Financial Financial Literacy, Financial Attitude, and Income Sriyono Sriyono; Novita Lailatul Rif’ah
Jurnal Manajemen Bisnis Vol 13, No 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i2.14199

Research aims: This study aims to determine whether gender can moderate the relationship between income and financial literacy, financial attitudes, and financial management behavior in Sidoarjo MSMEs.Design/Methodology/Approach: The study used quantitative methods. The population was all micro, small and medium enterprises registered with the Cooperatives and Small Business Administration. Meanwhile, the sampling technique employed targeted sampling and obtained 164 MSMEs. The analysis technique utilized in this study was path analysis using Smart PLS 3.0. Research findings: This study revealed that gender could moderate financial literacy and attitudes towards financial management behavior in SMEs. However, gender could not affect the income of small business financial management behavior.Theoretical contribution/Originality: Research contributions are crucial for small business actors to overcome bad financial behavior. Through the results of this study, it will be known how MSMEs should improve financial behavior and whether gender differences are considered to still significant in leading a company.Practitioner/Policy implication: The implications of this study are vital; through the results, it can be known how gender roles are against a company. Nevertheless, the limitation of this study is the lack of variables used, so it could not explore gender more broadly.

Penguatan Perilaku Manajemen Keuangan Umkm Melalui Edukasi Pengetahuan Keuangan, Sikap Keuangan, Kepribadian Dan Pengendalian Diri Sriyono Sriyono; Deni Setiawan
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 8, No 2 (2022)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v8i2.7455

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan terhadap perilaku manajemen keuangan, untuk mengetahui pengaruh sikap keuangan terhadap perilaku manajemen keuangan, untuk mengetahui pengaruh kepribadian terhadap perilaku manajemen keuangan, untuk mengetahui pengaruh pengendalian diri terhadap perilaku manajemen keuangan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan survei. Sampel penelitian yang digunakan adalah seluruh peternak itik di kabupaten Sidoarjo yang berjumlah 75 orang. Teknik pengumpulan data menggunakan kuisioner. Uji keabsahan data dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Dari penyajian data dan pembahasan diperoleh hasil penelitian Pengetahuan keuangan berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo, Sikap Keuangan keuangan berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo Kepribadian berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo, Pengendalian Diri berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo.Kata kunci : Pengetahuan keuangan, sikap keuangan, kepribadian, pengendalian diri, perilaku manajemen keuangan

Makna stock split bagi investor dan emiten: perspektif terhadap abnormal return, trading volume activity, nilai perusahaan dan volatilitas Sriyono Sriyono; Mujaiyinul Alam
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10182

Penelitian ini bertujuan untuk mengetahui dan memahami perbedaan Abnormal Return, Trading Volume Activity, Nilai Perusahaan, Volatilitas sebelum dan sesudah stock split. Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Penelitian ini dari populasi 145 perusahaan manufaktur Indonesia yang terdaftar di Bursa Efek Indonesia Periode 2010-2019 didapatkan 40 perusahaan yang melakukan stock split. Agar dapat menyelesaikan permasalahan yang terdapat pada rumusan masalah di penelitian ini maka metode yang digunakan adalah model analisis Paired T Test atau Wilcoxon Signed Rank tergantung dengan distribusi datanya, analisis dilakukan dengan menggunakan bantuan program software Stata. Hasil penelitian ini membuktikan bahwa Abnormal return sebelum dan sesudah stock split terdapat perbedaan yang signifikan dengan hasil uji beda 0.0344. Trading volume activity sebelum dan sesudah stock split terdapat perbedaan yang signifikan hasil uji beda 0.0175. Nilai perusahaan sebelum dan sesudah stock split terdapat perbedaan yang signifikan hasil uji beda 0.0178. Volatilitas sebelum dan sesudah stock split terdapat perbedaan yang signifikan hasil uji beda 0.0196.

Analisis Kualitas, Desain, Dan Harga Terhadap Keputusan Pembelian Sepatu Olahraga Produk NIKE Melalui Gaya Hidup Sebagai Variabel Intervening Di Kabupaten Sidoarjo Muhammad Rifqi Achmadi; Supardi Supardi; Sriyono Sriyono; Wisnu Panggah Setiyono
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.39

The purpose of this study is to conduct a Quality, Design and Price Analysis of the Purchasing Decision of Nike Sports Shoes Through Lifestyle as an Intervening Variable in Sidoarjo Regency. The research on Quality, Design and Price Analysis of the Decision to Purchase Nike Sports Shoes Products Through Lifestyle as an Intervening Variable in Sidoarjo Regency is to use quantitative methods in the form of surveys assisted by questionnaires and by using secondary data to become comparative materials. The sample used was 200 people who were determined by the purposive sample method in this case were users of Nike sports shoes with varying age ranges ranging from less than 20 years of age to 40 years. The analytical tools used are multiple linear regression test analysis, coefficient of determination (R2), correlation coefficient, and t test using the SPSS version 24 program. The result of this study is that product quality has a significant effect on purchasing decisions. Product design has a significant effect on sales decisions. The price of the product has an insignificant effect on sales decisions. Product quality through lifestyle does not have a significant effect on purchasing decisions. Product design through lifestyle has no significant effect on purchasing decisions. The price of products through lifestyle has a significant effect on purchasing decisions.

Co-Authors Abdul Haris Adelia - Oktaviani Adinda Lestari Ningsih Ahmad Kahfiatur Rohman Ainnur Rosyidah Amelia Nugraha Dini Aminatus Solihah Andriana Andriana Anggraeni Dwi Fitria Anintya Kurnia Devi Anis Masrifah Arbiya Magfiroh Rohmi Arynda Pramudya Wulandari Azel Raoul Reginald Bayu Prasojo Cintya Devi Retno Ardianti Denata Putri Marlinton Deni Setiawan Detak Prapanca Dhea Ariesta Putri Dirham Raharjo Ede Ramadhin Setyawanatra Emmira iffat Etik Dwi Kusrini Fadia Ika Nurwahyuni Faizal Ridwan Zamzany Fatihul Iman Iman Fierda Lestari SP Hadiah Fitriyah Hanifah Novia Sofi Herlinda Maya Kumala Sari, Herlinda Maya Kumala Ika Khusnul Fadilah Imelda Dian Rahmawati Indi Ulfa Ira Nurdiani Lailatul Khosi'ah Lailatul Muflihah Liya Wahyu Putri Yuni Arta Lukman Hudi M Fadil Maulidha Kurnia Dini Melita Indah Cahyani Mitha Rachma Diana Moch Zaky Zamani Mochamad Djainul Arifin Mochammad Efendi Mochammad Rendy Pamungkas Mohammad Rizal Yulianto Mohammad Rizal Yulianto Mokh. Irwanto Muhammad Dzulfikar Ardiansyah Muhammad Fatihul Iman Muhammad Rafi Maulana Muhammad Rifqi Achmadi Muhammad Rizki Alwi Ardana Muhammad Syahrul Afandi Mujaiyinul Alam Mujaiyinul Alam Mulyadi Mulyadi Mutiara Martaningrum Niko Fediyanto Nila Osama Nilamsari Zahrina Avvrilia Novita Lailatul Rif’ah Nur Fadilah Nur Saadah Muhammad Oktavia Fajriati Oktavia Fajriyati Oktavia Siti Rochani Putri Wahyu Dwi Wijayanti Rada Febriyanti Rafly Jibran Mahendra Ratna Yulis Teaningrum Reni Nur Diansyah Rina Agusti Risma Wulandari Rita Ambarwati Sukmono Rizki Robbi Izati Rizky Ardiantari Rizqi Qurrota A'Yun Burhanuddin Santi Rahma Dewi Sarwenda Biduri Setiyono, Wisnu Panggah Sigit Hermawan Silvia Handayani Sindy Diva Maretha Suci Anggrainy Setyowati Sumartik Supardi Supardi Sutarman . Sutrisno Sutrisno Syarifa R N Taqdirul Aziz Tukfa Qurotalain Windy Frecelia Putri Wisnu Panggah Setiyono Wisnu Panggah Setiyono Wiwit Hariyanto Wiwit Hariyanto Yulva Maulit Diana Yulva Maulit Diana Zhafa Nadhilla

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