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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.
The Influence of Promotional Media and Brand Image on the Decision to Choose a High School with Digital Marketing as an Intervening Variable: Pengaruh Media Promosi dan Brand Image Terhadap Keputusan Memilih Sekolah Menengah Atas dengan Digital Marketing Sebagai Variabel Intervening Fauzan, Risqi Rachmadi; Hermawan, Sigit; Supardi, Supardi; Fitriyah, Hadiah
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2116.946 KB) | DOI: 10.21070/ijins.v21i.750

Abstract

This At the end of 2019 in December in Wuhan, China, the world was stirred up and people were made restless by the corona virus (Covid-19) which had an impact on all sectors of human life, not to mention the world of education. Media information promotion facilities used at SMA Hang Tuah 2 in carrying out the process of accepting new students (PPDB) in order to build a brand image by using the Digital Marketing system. The type of research that will be used is associative quantitative research, namely research that is asking for the relationship between two or more variables. This study aims to determine the influence of variables, namely the variable (X) promotional media and brand image on (Y) the decision to choose Hang Tuah 2 High School Sidoarjo. The data obtained were analyzed using SMART-PLS. Promotional media has no significant effect on election decisions. Brand Image has a significant influence on election decisions. Promotional media has no significant effect on digital marketing. Brand Image has a significant influence on digital marketing. Digital Marketing has a significant influence on election decisions. Promotional media does not have a significant influence on the selection decision through digital marketing as an intervening variable. Brand Image does not have a significant influence on election decisions through digital marketing as an intervening variable. Word of mouth is the most powerful promotional technique in this study, the role of people is very important in promoting services. Customers are very close to service delivery.
Global Impact of Top Management on Branding and Performance: Dampak Global dari Manajemen Puncak terhadap Pencitraan Merek dan Kinerja Rochman, Saiful; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 25 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i1.1086

Abstract

This study explores how top management commitment to ISO 9001:2015 quality management system influences company branding and employee performance, with employee commitment moderating this relationship. Conducted in a cardboard packaging industry in Sidoarjo, East Java, Indonesia, the research involved 105 employees selected through purposive sampling. Data was collected via personal questionnaire surveys and analyzed using Structural Equation Modeling Partial Least Square (SEMPLS). Results show that top management commitment significantly impacts company branding and employee performance. However, employee commitment's moderating effect on the relationship between top management commitment and company branding was found insignificant due to incomplete socialization of the quality management system among employees, while it significantly moderated the relationship between top management commitment and employee performance. This study underlines the importance of top management commitment in ISO 9001:2015 implementation for improving company branding and employee performance and suggests the need for comprehensive socialization of quality management systems. Hightligh: Top management drives branding and performance. Employee commitment moderates top management's influence. Incomplete socialization affects employee commitment's moderating effect. Keywords: ISO 9001:2015, Top management commitment, Company branding, Employee performance, Moderation.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Hermawan, Sigit; Hanun, Nur Ravita; Nirwana, Nihlatul Qudus Sukma; Candrawati, Clarisa Ika
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Candrawati, Clarisa Ika Chandra Pratama Rulidha Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariya Ulfa Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Saleh Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti 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 diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Qonitah, Iffah raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana ranny buggy wahyu Ratna Nugraheni Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati