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All Journal AKUNTABILITAS Wahana Riset Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Akuntansi dan Bisnis Jurnal Basataka (JBT) Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic economy and Community Engagement Journal of Accounting Inquiry Jurnal of Education Partner Interkoneksi: Journal of Computer Science and Digital Business
Sofyan Hadinata
Universitas Islam Negeri Sunan Kalijaga
Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Value Relevance of Earnings and Book Values: A Case from Financial Institutions in Indonesia Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 2 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.2.084-095

Abstract

Purpose: This study aims to assess the field of the accounting value relevance of earnings and book value on stock prices of banks and financial institutions listed in the Indonesia Stock Exchange. Methodology: Using a sample of available banks and financial institutions listed in the Indonesia Stock Exchange from 2014 to 2021, this paper accommodates the documented accounting information in an emerging market context by using stock price of four months after year-end as a dependent variable. This study used the panel data regression technique on 31 banks and 36 others financial institution during the study period. Findings: This research find that earnings and book value are statistically significant associated with firm stock price. Also, using these variables together is positively related to the firm stock price. Comparatively between banks and financial institutions, these obtain evidence that earnings per share is statistically more value-relevant than book value. Novelty: This research used the financial sector, both banking and other financial institutions, because both types of institutions are intermediary institutions that greatly influence a country's economy.
EFEKTIVITAS PENGGUNAAN STRATEGI TUTOR SEBAYA DALAM MENINGKATKAN PRESTASI BELAJAR SISWA PADA MATA PELAJARAN AKIDAH AKHLAK KELAS X DI MADRASAH ALIYAH SUMBER BUNGUR PAKONG PAMEKASAN Hadinata, Sofyan; Munib, Abdul; Haris, Abd; Atnawi, Atnawi
Journal of Education Partner Vol. 3 No. 1 (2024): On Proses. MEMACU PRESTASI PENDIDIKAN DASAR DAN MENENGAH DENGAN MEMAKSIMALKAN P
Publisher : Dewan Pendidikan Pamekasan

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Abstract

Madrasah Aliyah Sumber Bungur Pakong Pamekasan has implemented a peer tutoring strategy in the class X Aqidah Morals subject which has an impact on student learning achievement. There are two main problems in this research. First, the effectiveness of using peer tutoring strategies can increase student achievement in the class X Aqidah Morals subject. Second, supporting and inhibiting factors in the use of peer tutoring strategies in improving student learning achievement in the class X Aqidah Akhlak subject. This research uses a qualitative descriptive approach. The research results were obtained in the form of descriptive data. Meanwhile, the data sources for this research are Aqidah Akhlak subject teachers, and also class X students, both Mathematics and Natural Sciences and Social Sciences. The data analysis was carried out using a qualitative descriptive method, namely reducing, presenting, and verifying the data. The results of research conducted by researchers relate to the use of peer tutoring strategies in improving student learning achievement in the Aqidah Akhlak class X subject. The peer tutoring strategy selects superior, intelligent, and accomplished students to become tutors. Previously, the teacher explained the material first to the tutor so that it was easy to master the material grid when carrying out the tutorial. While tutoring activities are taking place, the teacher supervises and evaluates by giving independent assignments. The use of peer tutoring strategies in subjects in class X turned out to be very effective in improving student learning achievement. Students are more enthusiastic about improving their learning achievements and interact more easily with tutors. Its effectiveness seems to be increasing, the average score is perfect, namely 86 or A. So, the peer tutoring strategy has an effect on learning achievement, initially the score was equivalent to the KKM (Minimum Completeness Criteria) score, namely B and only part of the students mastered the material. However, after peer tutoring, the achievement exceeded the KKM, namely A. This achievement was strengthened by the even distribution of high scores among all students from each class. The supporting factors are that students are more enthusiastic about learning and have easier interactions. Meanwhile, the inhibiting factor in using peer tutoring strategies is internal factors with a lack of awareness among students of the importance of the subject matter. Meanwhile, external factors include inadequate facilities and infrastructure to support the learning process.
DEIKSIS SOSIAL PADA NOVEL SURTI & TIGA SAWUNGGALING KARYA GOENAWAN MOHAMAD Hadinata, Sofyan; Juidah, Imas; Saroni, Saroni; Herlina, Eli
Jurnal Basataka (JBT) Vol. 8 No. 1 (2025): Juni 2025
Publisher : Prodi Pendidikan Bahasa dan Sastra Indonesia, Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/basataka.v8i1.642

Abstract

Penelitian ini bertujuan mengungkap penggunaan deiksis sosial dalam novel Surti dan Tiga Sawunggaling karya Goenawan Mohamad. Deiksis sosial merupakan bagian dari kajian pragmatik yang mencerminkan hubungan sosial antara penutur dan lawan tutur melalui pilihan kata, seperti sapaan, kata ganti orang, serta ungkapan keakraban atau penghormatan. Dalam karya sastra, unsur ini penting karena mengungkap nilai budaya, relasi kuasa, dan struktur sosial antar tokoh. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan analisis wacana pragmatik. Data diperoleh melalui pembacaan mendalam terhadap novel dan identifikasi penggunaan deiksis sosial dalam dialog maupun narasi. Hasil penelitian menunjukkan bahwa Goenawan Mohamad memanfaatkan deiksis sosial tidak hanya sebagai alat komunikasi, tetapi juga sebagai sarana membentuk atmosfer cerita serta memperjelas dinamika relasi sosial. Penggunaan kata seperti “kau”, “engkau”, “aku”, atau sapaan formal tertentu menggambarkan kedekatan, jarak sosial, atau perubahan sikap antar tokoh. Bahkan pergeseran penggunaan sapaan mencerminkan perkembangan hubungan emosional dalam cerita. Temuan ini menegaskan bahwa deiksis sosial memiliki peran penting dalam menyampaikan makna naratif dan memperkaya pemahaman pembaca terhadap struktur sosial yang melatar belakangi cerita. Penelitian ini juga memberi kontribusi dalam pengembangan kajian pragmatik sastra Indonesia.
Utilization of Digital Marketing in the Development of MSMEs in the Era of Digital Technology Sofyan Hadinata
Interkoneksi: Journal of Computer Science and Digital Business Vol. 1 No. 1 (2023): December
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/interkoneksi.v1i1.5

Abstract

Digital marketing is a promotional and market search activity through digital media online by utilizing various means such as social networking. The virtual world is no longer only able to connect people with devices, but also people with others all over the world. The existence of  MSMEs is expected to be able to spur the economy amid the economic slowdown that is happening today. The utilization of digital technology-based marketing concept (digital marketing) provides hope for MSMEs to develop into a center of economic power. MSMEs actors collaborate with digital-based promotional media and distribution media to earn the maximum profit. Today, almost all MSMEs businesses or even restaurant and fast food businesses use promotional media and digital marketing-based distribution media. Some businesses that tend to want to survive offline life are slowly experiencing setbacks. The type of food and drink business becomes the most widely held MSMEs business by MSMEs actors. Switching offline purchases into online (digital), will make it easier for MSMEs to expand marketing access. The role of digital technology has a significant influence on MSMEs. The emerging technology paradigm utilizes the stronger and sustainable potential of MSMEs. Social media and E-commerce can be a container of sale of MSMEs. It is known that MSMEs do not follow the maximum digital development, especially due to lack of knowledge about digital marketing.
What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta Ridha, M. Arsyadi; Yoananda Aurora Salsabila; Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.122-136

Abstract

Purpose: This study aims to examine the key factors influencing the perceived quality of local government financial reports, focusing on internal stakeholder perceptions of decision usefulness, public accountability, and transparency. Method: A quantitative research approach was employed using a survey method. The population comprised all local government units (Organisasi Perangkat Daerah or OPD) in the Special Region of Yogyakarta, with purposive judgment sampling used to select relevant departments and agencies. The respondents were finance and accounting personnel within each sampled OPD. Data were collected through structured questionnaires and analyzed using WarpPLS 7.0 to assess the measurement model and test the proposed hypotheses via structural equation modeling (SEM). Findings: The results reveal that perceived decision usefulness, accountability, and transparency each have a significant and positive effect on the perceived quality of financial reports. These findings suggest that internal users’ judgments of report quality are strongly influenced by how well financial information supports managerial decisions, fulfills accountability expectations, and communicates financial realities transparently. Novelty: This study contributes to the public sector accounting literature by integrating three theoretical perspectives, decision-usefulness theory, public accountability theory, and transparency theory, to explain variation in perceived financial reporting quality. By focusing on the perceptions of internal stakeholders in local government, the study offers a contextualized understanding of how technical and normative dimensions of reporting shape quality assessments in a decentralized public finance environment.
Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen Hadinata, Sofyan; Mustika Azzahrah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.56

Abstract

Studi ini bertujuan untuk menguji peran penghargaan (reward) dan komitmen organisasi terhadap niat whistleblowing, dan peran reward terhadap niat whistleblowing ketika anggota organisasi memiliki komitmen organisasi yang rendah. Penelitian ini menggunakan model eksperimen tulen dengan partisipan mahasiswa Program Studi Akuntansi Syariah. Design eksperimen yang digunakan adalah between subject 2x2. Hasil diperoleh dari penggunaan Analisis Varian (ANOVA). Penelitian ini menghasilkan tiga temuan. Pertama, hasil penelitian menunjukkan bahwa anggota organisasi akan cenderung melakukan whistleblowing jika ada suatu penghargaan (reward). Kedua, komitmen organisasi memiliki pengaruh terhadap niat whistleblowing. Ketiga, hasil penelitian menunjukkan bahwa ketika anggota organisasi memiliki komitmen organisasi yang rendah, mereka akan cenderung melakukan whistleblowing jika ada penghargaan (reward) yang diberikan.
Co-Authors Abd Haris, Abd Abdul Munib Ahmad Ridwan Atnawi, Atnawi Diah Anggari Hardianti Dwi Marlina Wijayanti Faiz Rahman Siddiq Herlina, Eli Imas Juidah Java Mahbubillah Nibras Juliati Juliati Lailatis Syarifah M. Arsyadi Ridha Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Mustafa, Zulhikmah Putri Mustika Azzahrah Prasojo Prasojo Rizky Aulia Saroni, Saroni Siddiq, Faiz Rahman Yoananda Aurora Salsabila