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Sigit Hermawan
Jurusan Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia Jalan Mojopahit No. 666 B Sidoarjo, Jawa Timur.
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Pelatihan dan Pendampingan untuk Pendirian Teaching Factory Sebagai Implementasi SDG’s 4: Training and Assistance for The Establisment of a Teaching Factory as Implementation of SDG’s 4 Hermawan, Sigit; Rahmawati, Imelda Dian; Sriyono, Sriyono; Dini, Amelia Nugraha; Masrifah, Anis
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5578

Abstract

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching factory program. This is also the implementation of SDGs Number 4: the quality of education. The implementation method is observation, socialization, training, mentoring, and initiation to build networks for partners. Observations are carried out to obtain existing information. Teaching factory socialization and training is carried out by giving pre-tests and post-tests to participants. The result is increased participants' understanding of the teaching factory training material. Assistance has been carried out since the establishment of the teaching factory theme, namely taxation and computer accounting, determining the location of the internship at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo, and the launching of the teaching factory program. To increase the partnership with the Business World and the Industrial World, the community service team coordinated with KADIN Sidoarjo, and as a result, SMKN 2 Buduran Sidoarjo was invited to a meeting and met with KADIN Sidoarjo management. The output of this community service is that SMKN 2 Buduran already has a teaching factory program, "Taxation and Accounting Computers," and partnerships with member companies of the KADIN Sidoarjo and also a place for fieldwork practice of taxation, namely at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo.
INTELLECTUAL CAPITAL RESEARCH TRENDS IN NON-PROFIT ORGANISATIONS: BIBLIOMETRIC ANALYSIS BASED ON SCOPUS DATA Faiza , Nur Hidayatul; Hermawan , Sigit
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.44

Abstract

This study explores the publication trends and impact of intellectual capital research within nonprofit organizations over the decade from 2014 to 2023. General Background: As the significance of intellectual capital in enhancing organizational performance becomes increasingly recognized, a deeper understanding of its application in nonprofit sectors is essential. Specific Background: Using bibliometric analysis, the research investigates 240 published articles from the Scopus database, focusing on the subjects of business management, economics, and social sciences. Knowledge Gap: While existing literature highlights the importance of intellectual capital, limited studies specifically address its implications in nonprofit contexts. Aims: The primary aim of this research is to identify trends, prominent authors, influential countries, and the overall landscape of intellectual capital publications in nonprofit organizations. Results: Findings indicate a significant increase in publications, with 87 articles published, predominantly by authors from the United States and Italy. Bontis emerged as the leading author with 115 citations in the Journal of Intellectual Capital. Novelty: This research employs VOSviewer software for bibliometric mapping, visualizing publication data and co-citation networks, thereby providing new insights into the research landscape. Implications: The outcomes of this study not only inform scholars about the trajectory of intellectual capital research in nonprofit organizations but also highlight potential areas for future inquiry, suggesting the need for exploration beyond the Scopus database to encompass broader perspectives from platforms like Web of Science and Google Scholar. This study ultimately contributes to the literature by underscoring the importance of intellectual capital in enhancing nonprofit organizational efficacy and encourages further investigation into this critical area.
Penguatan UMKM Telur Asin "AYU" Sidoarjo melalui Inovasi Teknologi Tepat Guna dan Analisis Keuangan Hermawan, Sigit; Mulyadi, Mulyadi; Ulhaq, Syafa Vania; Arista, Sintha Wahyu
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4514

Abstract

Abdimas ini dilakukan di UMKM Telur Asin AYU yang berlokasi di Kaliampoh RT 10 RW 03 Desa Kalipecabean, Kecamatan Candi, Kabupaten Sidoarjo. Kegiatan abdimas ini bertujuan untuk meningkatkan kapasitas manajemen dan produksi melalui pelatihan dan pendampingan di dua aspek utama, yaitu aspek keuangan dan aspek produksi. Permasalahan yang dihadapi mitra meliputi minimnya pemahaman perhitungan harga pokok penjualan (HPP) dan laporan keuangan usaha serta produk telur asin tidak dapat bertahan lama, maksimal 7 hari sudah berubah rasa. Metode pelaksanaan abdimas terdiri dari tahap persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan bahwa UMKM telur Asin AYU mampu menghitung HPP, membuat laporan keuangan sederhana, dan mempunyai divesifikasi produk yakni adanya telur asin asap yang dapat bertahan lebih dari 14 hari, tidak berubah rasa. Abdimas ini diharapkan dapat meningkatkan produktivitas, kapasitas usaha, dan keberlanjutan UMKM Telur Asin AYU, serta menjadi model bagi UMKM sejenis di wilayah sekitar.
Analysis of the Application of Accounting Information Systems for Cash Sales and Cash Receipts in the Company: Analisis Penerapan Sistem Informasi Akuntansi Penjualan Tunai dan Penerimaan Kas pada Perusahaan Maskur, Ali; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 1 No. 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (19.063 KB) | DOI: 10.21070/ijler.v2i2.86

Abstract

The research belongs to the type of qualitative research, involving 3 informants as the main data source which is the leader and the staff at the CV. Sumber Abadi DeterSystem and cash receipts an the continuity of the performance process in the company CV. Sumber Abadi Determination of informant was chosen according to the relationship with the title of the researcher by making observation first in all the scope of the leadership and company staff CV. Sumber Abadi. The analysis tools used are data collection, data reduction, data display, and conclusion by paying attention to the data validity test equipment which includes credibility test, transferability test, dependability test, and confirmability test. The results of this study indicate the development of concept and theories that already exist in the accounting aspects of loading; 1) the existence of functions related to accounting information system for cash sales and cash receipt at CV. Sumber Abadi, cash receipt staff, the function of gunang employes, the accounting, function. 2) there are documents that are used such as order and sales note. 3) reports used are sales recap, card stock, credit card, proof of deposit and HPP recap. 4) the notes used are sales record and petty cash book records. And with the control starting from the elements of the organization authorization system, elements of healthy, practices up to the process of the system running
Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence: Pengalaman Audit, Ambiguitas Peran, Gaya Hidup Sehat, dan Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1207

Abstract

Background: Auditor performance is key to ensuring financial accuracy. Specific Background: Audit experience, role ambiguity, and healthy lifestyle influence performance, but the role of spiritual intelligence as a mediator is less studied. Knowledge Gap: The mediation effect of spiritual intelligence in auditor performance is underexplored. Aims: This study examines the effects of audit experience, role ambiguity, and healthy lifestyle on auditor performance, with spiritual intelligence as a mediator. Results: Based on Partial Least Square (PLS) analysis of 65 auditors, audit experience, role ambiguity, and healthy lifestyle significantly affect both spiritual intelligence and auditor performance (p < 0.05). Spiritual intelligence also mediates these effects (p < 0.05). Novelty: The study emphasizes spiritual intelligence as a key mediator. Implications: Enhancing spiritual intelligence could improve auditor performance, offering practical insights for professionals and researchers. Highlights : Audit experience, role ambiguity, and healthy lifestyle directly affect auditor performance. Spiritual intelligence mediates the relationship between these factors and performance. Enhancing spiritual intelligence may improve overall auditor performance. Keywords: Audit Experience, Role Ambiguity, Healthy Lifestyle, Spiritual Intelligence, Auditor Performance
Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance: Pengalaman Audit, Kejelasan Peran, dan Gaya Hidup sebagai Pendorong Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1269

Abstract

Background: Auditor performance is essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance. Highlights : Audit experience, role ambiguity, and lifestyle significantly influence auditor performance. Spiritual intelligence acts as a mediating factor between personal factors and performance. Enhancing spiritual intelligence can improve auditor resilience and productivity. Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle
The Effect Of Gender And Locus Of Control On The Ethical Perception Of Accounting Students With Love Of Money As Intervening Variables : Pengaruh Gender Dan Locus Of Control Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening Febyola, Caesar; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.586 KB) | DOI: 10.21070/ijins.v17i.571

Abstract

This study aims to analyze the influence of gender and locus of control variables on the ethical perceptions of accounting students with love of money as an intervening variable and to find out whether the variable love of money can be an intervening variable on gender and locus of control variables. The analysis used in this study is Partical Least Square (PLS). The hypotheses in this study are: Gender influence on Love Of Money, Locus Of Control influence on LoveOf Money level, Gender influence on Ethical Perception, Locus Of Control influence on ethical perception, Love Of Money has significant influence on Ethical perception, Love Of Money can be an intervening variable on the influence of gender on the ethical perceptions of accounting students, love of money can be an intervening variable on the influence of locus of control on the ethical perceptions of accounting students. The results of this study can be concluded from the results of the tests that have been conducted, namely Gender can affect Love Of Money with a negative influence, meaning that male gender has a negative effect on Love Of Money, while Female Gender has a positive influence on Love Of Money, Locus Of. Control has a positive effect on Love Of Money, Gender has a negative effect on students' ethical perceptions, Locus of Control has an influence on students' ethical perceptions, LoveOf Money has an influence on students' ethical perceptions, Love Of Money as an intervening variable of the Locus Of Control variable has a significant effect Regarding ethical perceptions, Love Of Money as an intervening variable of the Gender variable has no significant effect on ethical perceptions.
The Influence of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable in High-Ic . Companies: Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan High-Ic Amalia, Anggun; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.033 KB) | DOI: 10.21070/ijins.v20i.705

Abstract

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable. The variables used in this study are Intellectual Capital (X1) as measured by VAIC, Firm Value (Y) as measured by Tobins Q and Financial Performance (Z) as measured by ROE. This research includes associative quantitative research. The data in this study is secondary data. The population in this study are Healthcare Industry companiesxlisted on thexStock Exchange inx2014-2019. The samplingxtechnique used was purposivexsampling. The analytical technique usedxin this studyxuses the Partial LeastxSquare (PLS) technique. The resultsxin this study show that IC has an effect on the Financial Performance of Healthcare Industry companies. IC affects the value of pharmaceutical companies in the Healthcare Industry. Financial Performance has no effect on the Healthcare Industry Company Value. Financial Performance can not mediate the relationship between IC and Healthcare Industry Company Value.
The Influence of Intellectual Capital and Corporate Social Responsibility on Financial Performance and Company Value: Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan Sholikhah, Alfiyatus; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.357 KB) | DOI: 10.21070/ijins.v20i.712

Abstract

The purpose of this study was to examine the effect of Intellectual Capital and Corporate Social Responsibility on Financial Performance and Firm Value (Study on Banking and Insurance Companies Listed on the Indonesia Stock Exchange in 2016-2019). The variables studied in this study were Intellectual Capital, Corporate Social Responsibility, Financial Performance, and Company Value. The type of research used in this research is quantitative. This study uses secondary data from the financial statements of banking and insurance companies (annual reports) listed on the Indonesia Stock Exchange in 2016-2019. The analytical method used is using multiple linear regression analysis with the help of the SPSS 26 program. The results of this study indicate that (1) Intellectual Capital has no effect on Financial Performance (2) Intellectual Capital has no effect on Firm Value (3) Corporate Social Responsibility has no effect on Financial Performance (4) Corporate Social Responsibility has no effect on Firm Value.
The Effect of Intellectual Capital and Good Corporate Governance on Firm Value with Financial Performance as an Intervening Variable: Pengaruh Modal Intelektual dan Tata Kelola Perusahaan yang Baik Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening Septiawan, Fahrizal; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.086 KB) | DOI: 10.21070/ijins.v20i.728

Abstract

This study aims to determine the effect of intellectual capital and good corporate governance on firm value with financial performance as an intervening variable in High-IC Intensive companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. The population in this study are Construction companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used in this research is purposive sapling. The analytical technique used in the research is Partial Least Square (PLS). The result of this study indicate that intellectual capital has no effect on financial performance. Good corporate governance has no effect on financial performance. Intellectual capital affects the value of the firm value. Good corporate Governance affects the value of the firm value. Fienancial performance has no effect on firm value. Financial performance is not able to mediatethe relationship between intellectual capital and firm value. Financial performance is not able to mediatethe relationship between good corporate governance and firm value.
Co-Authors A'rasy Fahruddin Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina Santi Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Ahmita Dwi Gitania Ainun Mala Nabila Ainur Rodiyah Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Ali Zainuri Rahmadhani Amalia, Nadhifah Hikma Adi Amalia, Rezza Dwi Amara Putri D.U Amelia Nugraha Dini Amelia Nugraha Dini Amirah Najchan Hibah Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Arsy Maulana Firdaus Ayu Stya Ningrum Azel Raoul Reginald, Azel Raoul Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Chandra Pratama Rulidha Cicik Suciati Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Damayanti, Dia Deby Fatmah Wati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Dhea Wulan Arianti Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Retno Furi Diana Septy Mega Altino Dias Erwanda Dina Ananda Nur Amalia Dina Arumalaita Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Dwi Anjani Dwi Auliyah Dwi Maya Rahmawati Eby Amelia Hariati Eka Putri Sayekti Eka, Bryan Eko Satriyo Hadi Nata Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Faiza , Nur Hidayatul Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitria Firdiani Fitriah Sukandar Galang Amrulloh Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Herman Ernandi Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Inggit Marodiyah Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lia Safitri Lina Rahma Wati Lintang Pratama Putra Andika Liswatul Khasanah Lukman Hudi Lusi Andriyani Lusi Rahmawati Rahmawati Lydia Setyawardani M Ilyas Junjunan M. Farid Hilmi Najim Maf’ulah, Afiyah Nurul Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mazin Daffa Miranda, Wiji Amelia Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Yusuf Habibie Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Murdaningsih, Sri Rahayu Muslichah Erma Widiana Nadia Nurifayza Sufiyanti Naila Najwa Kholidah Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah Nur Azizah nur diana Nur Kholidah Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Putri, Arida Maulidia raditya koesdijarto putra Rafli, Much Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Reza Dwi Juniar Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rizza Nur Rahayu Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rohma Puji A Roudlotul Auwalina Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Saiful Ukamah Salsa Billa Rahma Imania Salsa Nabilah P.R Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Shinta Didin Hari Mariana Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Silva Nur L.F Sintha Wahyu Arista Sintha Wahyu Arista Siti Anisatul Masulah Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Suciati , Cicik Sultan Akhsanuddin Adillah Sulton Kamal Mustofa Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Syafa Vania Ulhaq Syarifa Ramadhani Nurbaya Syinja Faridya Anggreini Dwi Wirawan Tariq Tawfeeq Yousif Alabdullah Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid vinsa adi laksana Wardani, Shintya Wardhana, Bayu Wati, Lina Rahma Wika Nurlia Wilda Maulidina Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati Yulita Tri Arini Yumna Almnas Elsaviyanto Zatul Karamah Ahmad Baharul Ulum Zatul Karamah Ahmad Baharul Ulum