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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
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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The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Cintya Devi Retno Ardianti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25828

Abstract

Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements.  Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.
Analisis Kompetensi dan Kepuasan Kerja Terhadap Kinerja Karyawan melalui Motivasi sebagai Variabel Intervening pada PT. Astellas Pharma Indonesia Muhammad Rafi Maulana; Sriyono Sriyono
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.175

Abstract

Penelitian ini memiliki tujuan untuk mengetahui dan menjawab permasalahan-permasalahan yang terjadi diperusahaan terkait dengan kompetensi, kepuasan kerja, moitvsasi dan kinerja karyawan pada perusahaan. Metode penelitian yang dilakukan pada penelitian ini adalah kuantitatif dengan mengambil sampel menggunakan tehnik Proposive sampling yang ditentukan yaitu pada karyawan bagian marketing di perusahaan dengan menggunakan sampel sebanyak 100 karyawan di perusahaan. Hasil Penelitian yang dihasilkan menunjukkan bahwa kompetensi yang dimiliki oleh karyawan dapat meningkatkan kinerja karyawan di perusahaan seperti ketrampilan yang dimiliki karyawan, pengetahuan yang mendalam terkait dengan produk dan kegiatan pemasaran yang dimiliki karyawan dan difasilitasi oleh perusahaan, kepuasan kerja yang diterima oleh karyawan juga berdampak positif terhadap kinerja karyawan sehingga dapat meningkatkan penjualan perusahaan, motivasi juga menjadi faktor pendukung yang dapat meningkatkan kinerja karyawan seperti kebutuhan yang diinginkan oleh karyawan yang berkaitan dengan perusahaan seperti penghargaan dan kebutuhan fisik sehingga kinerja karyawan dapat meningkatkan dan dapat mempengaruhi pekerjaan mereka.      
Analisis Financial Distress melalui Signal Variabel Fundamental Sriyono Sriyono; Putri Wahyu Dwi Wijayanti
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.500

Abstract

Tujuan dari penelitian ini antara lain yaitu untuk mengetahui pengaruh likuiditas, leverage, profitabilitas, dan biaya agency managerial secara parsial maupun simultan terhadap financial distress pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2011-2020.Jenis penelitian yang digunakan adalah jenis penelitian kuantatif deskriptif. Populasi pada studi ini yakni laporan keuangan dari perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia yang berjumlah 8 perusahaan. Peneliti menggunakan purposive samplingdengankriteria yang telah ditentukan dan sampel yang telah tersaring yaitu terdapat 4 perusahaan di Indonesia. Jenis data yang digunakan dalam penelitian ini adalahdata kuantatifyakni finacial report perusahaan sampel. Teknik pengumpulan data yang dipergunakan pada riset ini yakni penelitian kepustakaan dan melakukan akses website dan situs-situs yang memberikan data dan informasi yang berkenaan dengan permasalahan dalam studi ini. Ddata dianalisis dengan menggunakan model prediksi Financial Distress yaitu Altman Z-Score dan rasio yang mempengaruhinya, statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan regresi logistik. Berdasarkan hasil analisis data menunjukan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap financial distress, sementara profitabilitas dan biaya agency managerial berpengaruh negatif signifikan terhadap financial distress, sedangkan secara simultan likuiditas, leverage, profitabilitas, dan biaya agency managerial berpengaruhterhadap financial distress pada perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2011-2020.
TERCIPTANYA TOLERANSI UMAT BERAGAMA HINDU DAN ISLAM HASIL MODERASI AGAMA DI DESA KAYU KEBEK PASURUAN Rafly Jibran Mahendra; Sriyono Sriyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12760

Abstract

Artikel ini membahas mengenai konsep moderasi beragama dalam agama Hindu dan Islam, dengan fokus pada penerapannya di Desa Kayu Kebek, Pasuruan. Melalui penelitian kualitatif dan studi literatur, artikel ini mengungkap bagaimana moderasi beragama diartikan sebagai upaya mengamalkan ajaran agama secara seimbang, menghindari ekstremisme, dan memperkuat toleransi dan kerukunan antar umat beragama. Moderasi beragama dilihat sebagai sarana dalam menjaga keharmonisan sosial, menghormati keragaman, dan membangun masyarakat yang rukun. Dalam ajaran Hindu, konsep seperti Tri Kaya Parisudha, Tri Hita Karana, dan Catur Paramita dijadikan dasar dalam mengimplementasikan moderasi beragama, yang menekankan kesucian, keseimbangan, dan pembebasan spiritual. Sementara dalam Islam, moderasi beragama mencakup sikap yang tidak berlebihan, toleransi, dan keseimbangan dalam beragama. Studi kasus di Desa Kayu Kebek menunjukkan praktik secara nyata dari moderasi beragama, dimana umat Hindu dan Islam berpartisipasi dalam kegiatan keagamaan bersama dan saling mendukung, menegaskan pentingnya toleransi dan kerukunan dalam kehidupan beragama. Artikel ini menegaskan bahwa moderasi beragama memiliki keterlibatan yang penting dalam mencegah ekstremisme dan radikalisme, serta memperkuat kerukunan dan keharmonisan antar umat beragama di Indonesia. Kata Kunci: Moderasi, Islam, Hindu, Agama.
Peran Efektivitas Literasi Keuangan dan Pembiayaan Syariah Terhadap Stabilitas Keuangan UMKM Sriyono; Dhea Ariesta Putri; Muhammad Rizki Alwi Ardana; Nila Osama; Moch Zaky Zamani
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1084

Abstract

MSMEs have great potential in driving macroeconomic development in Indonesia, but are faced with various internal and external challenges. This article aims to analyze the factors that affect the financial stability of MSMEs, with a focus on financial literacy and Islamic financing. The research method used is Literature Review Study (SLR), by collecting secondary data from various articles. The data analysis technique involves synthesizing and interpreting information from relevant literature. The results showed that financial literacy has a positive and significant influence on the financial performance of MSMEs. SNLIK results In 2022, the financial literacy of Indonesians reached an improved level to 49.68%, while financial inclusion increased to 85.10%. This comparison shows an increase from the 2019 National Survey on Financial Literacy and Inclusion (SNLIK) results, where financial literacy was 38.03% and financial inclusion was 76.19%. Financial literacy, which includes an understanding of financial management, financial services institutions, financial products and services, plays a crucial role in helping MSMEs make informed financial decisions. Data from the National Financial Literacy Index shows a positive increase, but further efforts are still needed to improve the financial literacy of MSMEs. In addition to financial literacy, Islamic financing from Islamic banks also contributes to improving the financial performance of MSMEs. The growth of Islamic financing over the past few years shows that Islamic banks have an important role in supporting MSMEs. However, there are still challenges such as the lack of public knowledge about Islamic banking and the lack of human resources (HR) to reach more networks. In conclusion, improving financial literacy and utilization of Islamic financing can be an effective strategy to improve the financial stability of MSMEs in Indonesia. Efforts to improve financial literacy and public understanding of Islamic finance are expected to be the focus of policies that support the growth and stability of MSMEs.
Analysis of the Impact of Increased Prices of Basic Necessities on Per Capita Income in Indonesia: A Review from a Domestic Economic Perspective Supardi; Sriyono; Mohammad Rizal Yulianto
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 2 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i2.63

Abstract

The increase in prices of basic necessities has a significant impact on a country's per capita income. This research aims to analyze the impact of rising prices of basic necessities on per capita income in Indonesia, with an emphasis on the domestic economic perspective. The panel data regression analysis method is used to evaluate the relationship between increases in prices of basic necessities and per capita income, by controlling for various other economic and demographic factors. The research results show that the increase in prices of basic necessities has a real influence on per capita income in Indonesia. A decrease in purchasing power due to an increase in the price of basic necessities can reduce the real income of individuals and families, which in turn affects overall per capita income. The impact is felt especially among households with low income levels. Other factors such as inflation, economic growth and government policies also play a role in determining the impact of rising prices of basic necessities on per capita income. Therefore, there is a need for appropriate policies to effectively manage rising prices of basic necessities, including steps to control inflation, strengthen the social protection system, and increase economic productivity. In conclusion, the increase in prices of basic necessities has significant implications for per capita income in Indonesia. A holistic and sustainable approach is needed in formulating economic policies that can overcome these challenges, taking into account various external and internal factors that influence domestic economic dynamics.
Price Analysis and Brand Identity on Customer Loyalty through Customer Satisfaction Mediation Arbiya Magfiroh Rohmi; Sriyono Sriyono; Wisnu Panggah Setiyono
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4168

Abstract

This research aims to find out whether customer satisfaction mediates the relationship between price and brand identity on consumer loyalty. The sampling technique in this research used the accidental sampling method by distributing questionnaires to 150 respondents. The data analysis method was carried out using several statistical tests: research instrument testing (validity and reliability testing) and hypothesis testing. The research results show that: (1) brand identity has a positive influence on customer satisfaction. (2) brand identity has a positive influence on consumer loyalty. (3) Price has a positive influence on customer satisfaction. (4) price has a positive influence on consumer loyalty. (5) brand identity through customer satisfaction influences consumer loyalty. (6), price through customer satisfaction has a significant effect on consumer loyalty.  
Financial Fundamental Analysis Of Vanamei Shrimp Farms With Various Concentrations Ira Nurdiani; Sriyono Sriyono; Herlinda Maya Kumala Sari
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4360

Abstract

The market needs for vanamei shrimp become less optimal due to constraints on expenditure costs during cultivation, one of which is the minimal cost of buying or renting pond land and the need for vanamei shrimp probiotics. Vanamei shrimp farming business using round ponds is one alternative in cost efficiency. The provision of probiotic composition is expected to be able to provide optimal income for this cultivation business. The purpose of this study was to determine how much influence the provision of probiotic composition calculated into expenditure costs on the income of vanamei shrimp ponds in round ponds. The research method used was quantitative in 10 round ponds of vanamei shrimp farming ponds with 5 different probiotic concentration treatments. The data analysis used was variance analysis, variation coefficient, and 5% LSD test. The results showed, that F Count > F Table 5% or 15.94 > 6.39. This shows that the administration of different probiotics can have a real effect on cultivation income at a significant level of 0.05. Then the value of the variation coefficient is included in the medium category with a value of 14%. In the 5% LSD test, the pool with a mixture of Trichoderma and Nitrosomonas probiotic treatment was the best treatment than the other four treatments by comparing the difference in production costs (variable) used and income obtained.  
The Impact of Knowledge Sharing and Work Discipline on Village Officials' Performance in Jabon Subdistrict: The Mediating Role of Work Motivation Muhammad Fatihul Iman; Sriyono Sriyono; Rita Ambarwati Sukmono
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5466

Abstract

Improving the performance of village officials can be achieved through the optimization of factors that influence it such as knowledge sharing, work discipline and high work motivation. This condition is important to realize excellent service for the community at the village level. This study aims to analyze the influence of knowledge sharing and work discipline on performance through the work motivation of village officials in Jabon District to provide recommendations for improving the performance of village officials and the quality of public services. This research uses a quantitative approach with a hypothesis testing design to explain the causal relationship between variables through statistical data analysis. Data were collected from 138 respondents through questionnaires, then their validity and reliability were analyzed and hypotheses were tested through multiple linear regression analysis using SEM PLS.
Peran Kecerdasan Spiritual, Kontrol Diri, Sosial Ekonomi Orangtua, Dan Lingkaran Pertemanan Terhadap Pengelolaan Keuangan Mahasiswa Ahmad Kahfiatur Rohman; Sriyono Sriyono; Wisnu Panggah Setiyono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9782

Abstract

Pada era perkembangan zaman seperti saat ini banyak sekali faktor yang mempengaruhi mahasiswa dalam hal pengelolaan keuangan seperti kecerdasan spiritual, kontrol diri, sosial ekonomi keluarga dan lingkaran pertemanan. Salah satu kasus yang ditemukan oleh Herlindawati adalah kurangnya kontrol diri pada mahasiswa dalam mengelola keuangan. Penelitian ini dilakukan untuk menguraikan relasi antara kecerdasan spiritual, kontrol diri, sosial ekonomi orangtua, dan lingkaran pertemanan terhadap pengelolaan keuangan mahasiswa. Metode kuantitatif digunakan dalam penelitian. Mahasiswa yang bertempat tinggal di kecamatan Sidoarjo menjadi populasinya. Sebanyak 100 orang digunakan sebagai sampel dan diberi kuisioner sebagai pengumpul data. Hasil yang diperoleh setelah melakukan penelitian adalah kecerdasan spiritual dan sosial ekonomi orangtua berpengaruh positif signifikan terhadap pengelolaan keuangan mahasiswa. Sedangkan kontrol diri dan lingkaran pertemanan tidak berpengaruh positif terhadap pengelolaan keuangan mahasiswa.
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