Article Per Year (5 Year)
p-Index From 2021 - 2026
10.29
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Manajemen Bisnis INFERENSI Jurnal Ekonomi Modernisasi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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) Perisai : Islamic Banking and Finance Journal 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 Dinasti International Journal of Education Management and Social Science Al-Kharaj: Journal of Islamic Economic and Business 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 Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Indonesia Acman: Accounting and Management Journal Journal Competency of Business Journal of Trends Economics and Accounting Research Proceedings of The ICECRS Journal of Business Economics and Agribusiness IJEIRC Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Academia Open
Sriyono Sriyono
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 80 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 80 Documents
Search

 4   5   6   7   8 
Tax Aggressiveness in Consumer Goods: Liquidity, Leverage, Earnings, and CSR Dynamics: Dinamika Pengaruh Likuiditas, Leverage, Manajemen Laba, dan CSR terhadap Agresivitas Pajak pada Perusahaan Manufaktur Barang Konsumsi Mutiara Martaningrum; Sriyono Sriyono
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.8.2023.4130

Abstract

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
Job Satisfaction: Motivation, Empowerment, Compensation, and Transformational Leadership Impact: Kepuasan Kerja: Dampak Motivasi, Pemberdayaan Karyawan, Kompensasi, dan Kepemimpinan Transformasional. Beti Aprilia Pratiwi; Sriyono Djemain
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5590

Abstract

This study aims to investigate the influence of work motivation, employee empowerment, compensation, and transformational leadership on job satisfaction among employees. Employing a quantitative research design with hypothesis testing, a sample of 75 respondents from various professional backgrounds participated in the study using the accidental sampling technique. Data collected through Likert-scale questionnaires were analyzed using the SmartPLS 3.0 software. The results demonstrate that work motivation, employee empowerment, compensation, and transformational leadership are all positively and significantly related to job satisfaction. These findings highlight the importance of these factors in enhancing job satisfaction, which has implications for organizations seeking to improve employee well-being and productivity. Highlights: Positive Relationships: Work motivation, employee empowerment, and compensation positively impact job satisfaction. Leadership Influence: Transformational leadership significantly contributes to higher job satisfaction. Organizational Implications: Findings have practical implications for enhancing employee well-being and productivity. Keywords: Job Satisfaction, Work Motivation, Employee Empowerment, Compensation, Transformational Leadership
Patient Satisfaction: IT, CRM, Facilities, Price Impact in Hospital Setting.: Kepuasan dan Kesetiaan Pasien: Dampak Teknologi Informasi, Manajemen Hubungan Pelanggan, Fasilitas, dan Harga di Lingkungan Rumah Sakit Suci Suryadini; Sriyono
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5653

Abstract

This study aims to investigate the influence of Information Technology, Customer Relationship Management, Facilities, and Price on patient satisfaction, with patient loyalty as an intervening variable, within the context of DKT Hospital in Sidoarjo. Employing a quantitative approach, data was collected from 100 patients through purposive sampling. Structural Equation Modeling using Partial Least Squares (SEM-PLS) was employed for data analysis. The findings reveal that Information Technology, Customer Relationship Management, Facilities, and Price significantly affect patient satisfaction. Additionally, Information Technology and Customer Relationship Management have a direct impact on patient loyalty. The study underscores the significance of these factors in healthcare management and their implications for enhancing patient satisfaction and loyalty, thereby contributing to the improvement of healthcare services. Highlights: The study explores factors influencing patient satisfaction and loyalty in a hospital setting. Information Technology and Customer Relationship Management play pivotal roles in shaping patient experiences. Findings provide insights for healthcare providers to enhance service quality and patient retention. Keywords: Healthcare Management, Patient Satisfaction, Patient Loyalty, Information Technology, Customer Relationship Management
The role of creativity and innovation in diversifying seaweed products (Gliseria sp) to improve the welfare of MSMEs: Peran kreativitas dan inovasi dalam diversifikasi produk rumput laut (Gliseria sp) untuk meningkatkan kesejahteraan UMKM Sriyono; Nihlatul Kudus
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7271

Abstract

This study aims to provide an important overview of the role of creativity and innovation for MSMEs to diversify products that are useful for improving the welfare of MSMEs. The data taken is primary data through detailed interviews / in-depth interviews on ten informants who are considered important and can provide answers in accordance with the questions carried out by researchers including MSME actors, local governments and experts in the field. Test the validity of data using Credibility Test and Transferability Test. The result found in this study is that MSMEs do not have adequate creativity and innovation in improving welfare. The conclusion of this study is that MSMEs do not yet have creativity and innovation towards diversification. So that MSMEs are unable to improve their welfare. Highlights: Lack of Creativity and Innovation: The study highlights the insufficient level of creativity and innovation within MSMEs, indicating a crucial barrier to diversification and improved welfare. Primary Data from Informants: Utilizing primary data from in-depth interviews with key informants, including MSME actors, local governments, and field experts, ensures a comprehensive understanding of the challenges and opportunities. Credibility and Transferability Tests: Employing credibility and transferability tests enhances the reliability of the data, strengthening the validity of the study's findings about the limited creativity and innovation hindering MSMEs' welfare enhancement. Keywords: Creativity, Innovation, MSMEs, Welfare, Diversification
Analysis of the Relationship between Liquidity and Cost Structure to Financial Efficiency with Profitability as an Intervening Factor Muhammad Rahmadani; Supardi Supardi; Sriyono Sriyono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8082

Abstract

This study analyzes the relationship between liquidity and cost structure on financial efficiency with profitability as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. Using a quantitative approach and secondary data from financial statements for the period 2019-2023, this study aims to explore the simultaneous effect of liquidity and cost structure on financial efficiency, as well as the mediating role of profitability. The results are expected to provide insights for investors and company management in making financial decisions, as well as add to the academic literature on factors that influence financial efficiency. By focusing on manufacturing companies, this study contributes to a more specific understanding of financial dynamics in the context of the industry.
Pendampingan Pengrajin Batik Desa Sengguruh Kepanjen Kabupaten Malang, Jawa Timur Menuju Pasar Internasional Melalui Penguatan Manajemen Usaha Arbiya Magfiroh Rohmi; Sriyono Sriyono; Supardi Supardi; Delia Putri Rusnanti; Siti Ulfah
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 6 (2025): JPMI - Desember 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3753

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM Griya Batik Sengguruh melalui penguatan manajemen usaha. Permasalahan yang dihadapi mitra meliputi lemahnya pencatatan keuangan, belum akuratnya perhitungan harga pokok produksi, serta terbatasnya pemasaran digital. Kegiatan dilakukan dengan metode observasi, pelatihan, diskusi, dan pendampingan langsung. Hasil menunjukkan peningkatan pemahaman mitra terhadap pentingnya pencatatan keuangan terstruktur dan perhitungan HPP yang tepat, serta kemampuan memanfaatkan media sosial untuk promosi. Dampak nyata yang dirasakan adalah perubahan pola pikir mitra dalam mengelola usaha secara profesional, munculnya inisiatif untuk mencatat keuangan terpisah, dan mulai aktifnya promosi melalui media digital. Beberapa pengrajin juga menunjukkan ketertarikan untuk mengikuti pelatihan ekspor lanjutan dan mendaftarkan motif batik ke lembaga HKI. Kegiatan ini berkontribusi pada pemberdayaan ekonomi lokal berbasis budaya dan teknologi.
Ideology, Discourse, and Green Economy: A Comparative Analysis of Lazismu, Lazisnu, and Baznas in Indonesia Kumara Adji; Sriyono Sriyono; Khairunnisa Abd Samad; Khoong Tai Wai
Perisai : Islamic Banking and Finance Journal Vol. 10 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v10i1.2030

Abstract

This study examines how ideological paradigms shape the construction and implementation of green economy within Islamic philanthropic institutions in Indonesia. While existing studies on zakat predominantly focus on governance and socio-economic impact, little attention has been given to the ideological and discursive foundations underlying institutional practices. Addressing this gap, the study adopts a qualitative comparative approach to analyze three major zakat institutions—Lazismu, Lazisnu, and Baznas—which represent modernist, traditionalist, and state-driven paradigms, respectively.Drawing on a critical framework inspired by Michel Foucault, particularly the concepts of discourse and power–knowledge, this research demonstrates that green economy is not a neutral or universally defined concept, but a contested discourse shaped by institutional ideologies. The findings reveal that each institution articulates and operationalizes green economy differently: as a measurable sustainability framework aligned with global standards, as a culturally embedded expression of communal ethics, or as part of national development policy.The study contributes to the literature by advancing an epistemological perspective on zakat, highlighting the role of ideology in shaping economic-environmental practices, and proposing the possibility of a synthetic model of Islamic green economy. These findings offer both theoretical insights and practical implications for the development of sustainable Islamic philanthropy in diverse socio-religious contexts. Keywords: Islamic Philanthropy,  Zakat Institutions,  Green Economy, Discourse Analysis,  Ideology, Indonesia, Sustainability
Pengaruh Financial Literacy, Mindset Fire (Financial Independence, Retire Early), Economi Uncertainty Global Terhadap Financial Stability Gen – Z Di Jawa Timur Amelia Fitri Agustin; Detak Prapanca; Wisnu Panggah Setiyono; Sriyono
Journal of Business Economics and Agribusiness Vol. 2 No. 3 (2025): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v2i3.1181

Abstract

Gen-Z di kota-kota besar seperti Surabaya dan Malang memiliki akses berlebihan terhadap platform investasi dan informasi FIRE movement, namun seringkali terjebak dalam overconfidence bias dan FOMO (Fear of Missing Out) yang mendorong mereka mengambil risiko investasi tinggi tanpa analisis yang memadai. Sebaliknya, Gen- Z di daerah kabupaten memiliki akses terbatas terhadap edukasi finansial formal dan cenderung bergantung pada informasi dari media sosial yang tidak selalu akurat. Budaya "gengsi" dan "lifestyle inflation" yang kuat di Jawa Timur, terutama di kalangan urban, menciptakan tekanan sosial untuk mempertahankan penampilan dan gaya hidup mewah yang tidak sesuai dengan kemampuan finansial. Penelitian ini bertujuan untuk menganalisis dan mengukur sejauh mana “Pengaruh Financial Literacy, Mindset FIRE (Financial Independence, Retire Early), dan Economi Uncertainty Global Terhadap Financial Stability Gen – Z Di Jawa Timur”. Bukan hanya itu, penelitian ini juga mengevaluasi bagaimana adopsi mindset FIRE mempengaruhi perilaku keuangan dan strategi investasi Gen – Z dalam membangun fondasi keuangan yang kuat. Dari hasil penelitian ini nanti di harapkan dapat memberikan kontribusi teoritis dalam bidang keuangan perilaku dan financial literacy, sekaligus menyediakan rekomendasi praktis bagi pembuat kebijakan, institusi keuangan, dan generasi Z itu sendiri dalam meningkatkan financial stability di era ketidakpastian ekonomi global. Berdasarkan hasil uji koefisien korelasi berganda, nilai R sebesar 0,548 menunjukkan adanya hubungan yang cukup kuat antara ketiga variabel independen secara bersama-sama terhadap Financial Stability Gen-Z. Nilai R Square sebesar 0,301 menunjukkan bahwa Financial Literacy, Mindset FIRE, dan Economi Uncertainty Global secara simultan mampu menjelaskan 30,1% variasi Financial Stability Gen-Z, sedangkan sisanya 69,9% dipengaruhi oleh variabel lain di luar penelitian ini. Dengan demikian, H4 diterima, yang berarti Financial Literacy, Mindset FIRE, dan Economi Uncertainty Global secara bersama-sama berpengaruh positif dan signifikan terhadap Financial Stability Gen-Z.
The The Role of Fintech Financing and Influencer Marketing on the Marketing Performance of MSMEs with Innovation Product as Variables Mediation Muhammad Yani; Sriyono Sriyono; Arbiya Magfiroh Rohmi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9751

Abstract

This study aims to analyze the effect of FinTech financing and influencer marketing on MSMEs’ marketing performance, with product innovation serving as a mediating variable. The research is motivated by the growing importance of digital financial access and digital marketing strategies in enhancing MSMEs’ competitiveness, as well as the limited integration of digital finance and digital promotion within a single comprehensive conceptual framework. A quantitative approach with explanatory research design was employed. Data were collected through questionnaires distributed to 109 MSME owners who have utilized FinTech financing and influencer marketing strategies. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 4.0. The findings indicate that FinTech financing has a positive and significant effect on both marketing performance and product innovation. Influencer marketing does not have a significant direct effect on marketing performance, but it has a positive and significant effect on product innovation. Product innovation significantly enhances MSMEs’ marketing performance. Mediation analysis reveals that product innovation partially mediates the relationship between FinTech financing and marketing performance and fully mediates the relationship between influencer marketing and marketing performance. The R² values indicate strong predictive power, and the model demonstrates high predictive relevance. These findings confirm that digital financial resources and digital promotional strategies do not automatically improve marketing performance unless they are transformed into strategic capabilities through product innovation. This study extends the Resource-Based View (RBV) by integrating digital finance and digital marketing into a resource–capability–performance framework within the MSME context.
Strengthening Financial Working Capital through Fintech Platforms and Product Innovation via Digital Marketing in MSMEs Arbiya Magfiroh Rohmi; Sriyono; Muhammad Yani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9934

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in economic development; however, many still face challenges in accessing financial services and optimizing digital technology to strengthen their financial capacity. This study aims to analyze the influence of fintech platforms and product innovation on working capital, as well as the mediating role of digital marketing among MSMEs. The research employs a quantitative explanatory approach using survey data collected from 200 food and beverage MSMEs in Sidoarjo Regency, Indonesia. The sampling technique used is purposive sampling based on specific criteria related to fintech usage and digital marketing activities. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS software. The results show that fintech platforms and product innovation have a positive and significant effect on working capital, while fintech also has a positive and significant influence on digital marketing. Product innovation has a significant but negative effect on digital marketing, and digital marketing shows a significant negative effect on working capital. Furthermore, digital marketing is proven to significantly mediate the relationship between fintech and working capital, but it does not mediate the relationship between product innovation and working capital. These findings indicate that fintech adoption plays a crucial role in strengthening MSMEs’ financial capacity both directly and indirectly through digital marketing activities. The study implies that integrating fintech utilization with digital marketing strategies can support MSME financial sustainability and market expansion. Policymakers and stakeholders are encouraged to enhance digital financial literacy, fintech accessibility, and digital marketing capability among MSMEs to strengthen their competitiveness in the digital economy. Future studies are recommended to include additional variables and broader sectors to further explore the role of digital transformation in MSME performance.
Co-Authors Abdul Haris Adelia - Oktaviani Adinda Lestari Ningsih Ahmad Kahfiatur Rohman Ainnur Rosyidah Amelia Fitri Agustin Amelia Nugraha Dini Aminatus Solihah Andriana Andriana Anggraeni Dwi Fitria Anintya Kurnia Devi Anis Masrifah Arbiya Magfiroh Rohmi Arbiya Magfiroh Rohmi Arynda Pramudya Wulandari Azel Raoul Reginald Bayu Prasojo Beti Aprilia Pratiwi Cintya Devi Retno Ardianti Delia Putri Rusnanti Denata Putri Marlinton Deni Setiawan Detak Prapanca Dhea Ariesta Putri Ede Ramadhin Setyawanatra Ede Ramadhin Setyawanatra Emmira iffat Etik Dwi Kusrini Fadia Ika Nurwahyuni Faizal Ridwan Zamzany Fatihul Iman Iman Fierda Lestari SP Hadiah Fitriyah Hadiah Fitriyah Hanifah Novia Sofi Herlinda Maya Kumala Sari, Herlinda Maya Kumala Ika Khusnul Fadilah Imelda Dian Rahmawati Indi Ulfa Ira Nurdiani Khairunnisa Abd Samad Khoong Tai Wai Kumara Adji 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 Rahmadani Muhammad Rifqi Achmadi Muhammad Rizki Alwi Ardana Muhammad Syahrul Afandi Muhammad Yani Mujaiyinul Alam Mujaiyinul Alam Mulyadi Mulyadi Mutiara Martaningrum Nihlatul Kudus 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 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 Siti Ulfah Suci Anggrainy Setyowati Suci Suryadini 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