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Sigit Hermawan
Jurusan Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia Jalan Mojopahit No. 666 B Sidoarjo, Jawa Timur.
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Optimalisasi Potensi UMKM Bandeng "ICHAKU" melalui Pendampingan Keuangan, Diversifikasi Produk, dan Branding untuk SDG's 8 Wiwit Hariyanto; Lukman Hudi; Sigit Hermawan; Sintha Wahyu Arista
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.v9i2.4134

Abstract

UMKM yang produktif dapat memiliki potensi yang besar untuk maju, terutama jika dikelola dengan baik. Tujuan: Dalam program Pengabdian kepada Masyarakat (Abdimas) ini untuk memberdayakan UMKM Bandeng “ICHAKU” dalam meningkatkan manajemen keuangan, diversifikasi produk, dan branding pada packaging. Sesuai dengan pencapaian Tujuan Pembangunan Berkelanjutan (Sustainability Development Goals/SDGs) No. 8 atau "Pekerjaan Layak dan Pertumbuhan Ekonomi", yang bertujuan untuk mendorong pertumbuhan ekonomi yang berkelanjutan, inklusif, dan berkelanjutan, serta menciptakan pekerjaan layak dan produktif untuk semua.  Permasalahan utama yang dihadapi UMKM ini adalah kurangnya pemahaman dalam menghitung HPP dan pencatatan keuangan, keterbatasan dalam memperluas lini produknya dengan menambahkan varian baru, serta belum adanya box packaging yang berdampak pada daya saing usaha. Untuk mengatasi permasalahan tersebut, program ini dilakukan melalui metode observasi, pelatihan dan pendampingan, serta pemberian box packaging. Metode pelaksanaan dalam pengabdian kepada masyarakat ini adalah perencanaan, pelaksanaan, dan evaluasi oleh Tim Abdimas. Hasil dari program ini menunjukkan adanya peningkatan pemahaman dalam perhitungan HPP dan pencatatan keuangan yang lebih terstruktur, adanya pemahaman dalam diversifikasi produk, serta tersedianya box packaging yang lebih menarik dan fungsional yang dapat meningkatkan daya saing. Dampak dari program Abdimas ini terlihat dari meningkatnya kepercayaan konsumen terhadap produk UMKM Bandeng “ICHAKU”, terbukanya peluang pasar yang lebih luas, serta meningkatnya motivasi pelaku usaha dalam mengelola bisnis secara lebih profesional. Selain itu, UMKM Bandeng “ICHAKU” juga mulai menunjukkan kesiapan untuk bersaing di pasar lokal maupun digital. Secara keseluruhan, kegiatan ini berkontribusi nyata dalam penguatan kapasitas ekonomi lokal yang sejalan dengan upaya pencapaian SDG's No. 8.
Penguatan UMKM Telur Asin "AYU" Sidoarjo melalui Inovasi Teknologi Tepat Guna dan Analisis Keuangan Sigit Hermawan; Mulyadi Mulyadi; Syafa Vania Ulhaq; Sintha Wahyu Arista
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.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
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.
Beyond Social Protection: Advancing Economic Independence Among Family Hope Program Beneficiaries In Sidoarjo Rizza Nur Rahayu; Vera Firdaus; Sigit Hermawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10587

Abstract

This study aims to analyze the effectiveness of business management education, community empowerment, and willpower on entrepreneurial motivation and economic independence for KPM of the Family Hope Program (PKH) in Sidoarjo District. This study uses a quantitative method to analyze the influence of independent variables, namely business management education, community empowerment and willpower, on the dependent variable consisting of entrepreneurial motivation and economic independence for KPM (Beneficiary Families) of PKH (Family Hope Program) in Sidoarjo District. The research location to test the hypothesis is in the study at KPM PKH Sidoarjo District. The number of respondents in this study is estimated at 150 people. The expected results are that each independent variable influences the dependent variable and the independent variables have a positive and significant effect together on the dependent variable.
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Sigit Hermawan; Sarwenda Biduri; Sintha Wahyu Arista; Prasetyo Utomo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/1f817887

Abstract

This study aims to examine the role of Intellectual Capital (IC) in improving the performance of Islamic philanthropic institutions (amil zakat) in Indonesia in order to achieve the Sustainable Development Goals (SDGs). The research method chosen is qualitative with the Interpretive Management Accounting Research (IMAR) approach conducted with 26 key informants, including institutional leaders, managers, and experts. Data credibility is carried out through triangulation and transferability tests. The results of the study state that Human Capital plays a role in driving the performance of Islamic philanthropic institutions in the first 15 years, after which Structural Capital dominates the performance of the organization. The IC role model shows how this Islamic philanthropic institution empowers mustahiq to become muzakki and contribute to the SDGs, especially poverty alleviation and economic growth. Guided by The Human Capital Theory and The Institutional Theory, this study provides a framework for utilizing IC as a strategic asset for organizations. This study uniquely connects IC with Islamic philanthropy, introducing a new model to improve performance and drive sustainable development.
EFFECT OF E-PROCUREMENT, INTERNAL CONTROL EFFECTIVENESS, GOOD GOVERNANCE, ON FRAUD PREVENTION WITH ORGANIZATIONAL ETHICAL CULTURE AS MODERATING VARIABLE (STUDY ON LOCAL GOVERNMENT IN EAST JAVA PROVINCE) Dina Ayu Putri; Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.75

Abstract

This study proves and analyzes the influence of each e-procurement, the effectivity of internal control, and good governance on fraud prevention with the organization's ethical culture as a moderation variable. This study used the ULP Working Group (Procurement Service Unit Working Group) in the Sidoarjo Regency Government, Pasuruan Regency, and Pasuruan City as its population, comprising 66 people. Samples were selected using the random sampling method. This study used a quantitative approach with research data collected using a Likert scale and tested using smartPLS partial last square program data processing. The calculation results show that e-procurement, effectivity internal control, and good governance directly influence fraud prevention. Other results also show that e-procurement, effectivity internal control, and good governance indirectly influence fraud prevention, which is influenced by another variable, namely the organization's ethical culture
RESEARCH TRENDS IN INTELLECTUAL CAPITAL AND UNIVERSITY PERFORMANCE A BIBLIOMETRIC ANALYSIS USING SCOPUS DATABASE Cicik Suciati; Sigit Hermawan
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.200

Abstract

General Background: Intellectual capital plays a pivotal role in enhancing the performance and competitiveness of universities, influencing their reputation and success. Specific Background: While much research has been conducted on intellectual capital, its relationship with university performance remains a topic of ongoing inquiry, requiring comprehensive bibliometric analysis to identify trends and knowledge gaps. Knowledge Gap: Previous studies have often focused narrowly on intellectual capital without a holistic consideration of university performance metrics, leaving room for further exploration. Aims: This study aims to evaluate the relationship between intellectual capital and university performance by analyzing publications indexed in Scopus from 2014 to 2023, using bibliometric analysis to uncover trends, authorship patterns, country contributions, and keyword usage. Results: The analysis of 211 publications revealed that Italy and Indonesia are the leading countries in this field, with "Secundo-Giustina" being the most prolific author and "Dumay J." receiving the most citations. "Journal of Intellectual Capital" is the most frequent source of publication, and the most cited institution is Universita degli Studi di Salerno. The most prevalent keywords are "intellectual capital," "human capital," and "higher education." Novelty: This study is one of the few to provide a comprehensive bibliometric analysis of intellectual capital in relation to university performance, offering a detailed overview of existing research trends and contributions. Implications: The findings suggest the need for future research to broaden the scope beyond intellectual capital, incorporating more comprehensive university performance indicators. This study offers valuable insights for scholars and policymakers to better understand the role of intellectual capital in higher education and to identify emerging research opportunities
THE INFLUENCE OF INTELLECTUAL CAPITAL, TECHNOLOGY, AND GROWTH OPPORTUNITY ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (A STUDY OF TECHNOLOGY & TELECOMMUNICATIONS SECTOR COMPANIES LISTED ON THE IDX FOR THE 2021-2024 PERIOD) Diana Retno Furi; Sigit Hermawan
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 3 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i3.506

Abstract

Objective: This study aims to analyze and obtain empirical evidence regarding the influence of intellectual capital, technology, and growth opportunities on firm value in technology sector companies listed on the Indonesia Stock Exchange. Furthermore, this study also aims to examine the role of Good Corporate Governance as a moderating variable in the relationship between intellectual capital, technology, and growth opportunities on firm value. Method: This is a quantitative study with an explanatory approach. The population in this study was all 40 technology companies listed on the IDX during the 2021–2024 period. The data analysis technique used in this study was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Results: The results show that all independent variables, namely intellectual capital, technology, and growth opportunities, have a positive and significant influence on firm value. Among these three variables, growth opportunities are proven to have the most dominant influence in increasing firm value, indicating that growth prospects are a primary consideration for investors in assessing companies. Furthermore, Good Corporate Governance not only has a direct influence on firm value but also acts as a moderating variable that strengthens the relationship between intellectual capital, technology, and growth opportunities on firm value. This confirms that good corporate governance can optimize the use of a company's strategic resources, thereby creating greater value. Novelty: Thus, this study strengthens the integration of theories such as Resource-Based Theory and Knowledge-Based View in explaining the determinants of firm value.
THE INFLUENCE OF FINANCIAL LITERACY AND SPENDING HABITS ON SHOPPING DECISIONS IN MARKETS WITH PERSONAL PREFERENCE AS A MODERATION VARIABLE Arsy Maulana Firdaus; Sigit Hermawan
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 6 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i6.1530

Abstract

Objective: This study investigates the influence of financial literacy and spending habits on consumer decision-making among university students. Method: A quantitative approach was applied, involving a sample of 115 students from the Spring 2020 semester at the University of Sidoarjo. Data were analyzed using purposive sampling, validity and reliability testing, paired-probability hypothesis testing, and SPSS version 26 software. Results: The findings indicate that financial literacy has a positive and significant effect on consumer decision-making, whereas spending habits exert a negative effect. Novelty: The study highlights that financial literacy serves as a moderating factor in the relationship between financial behavior and decision-making, suggesting that sound financial management practices can enhance rational and informed consumer choices.
The Impact of Digital Payment and Accessibility on Passenger Satisfaction with Service Quality as an Intervening Variable Steven Owen Purnawan; Sigit Hermawan; Rita Ambarwati Sukmono; Zatul Karamah Ahmad Baharul Ulum; Tariq Tawfeeq Yousif Alabdullah
Jurnal Organisasi dan Manajemen Vol. 21 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v21i1.9958.2025

Abstract

Purpose – This study aims to test the hypothesis that digital payment methods and accessibility positively affect passenger satisfaction, with service quality as an intervening variable in Trans Jatim.  Methodology – We uses SmartPLS to analyze data collected from 238 respondents who use Trans Jatim bus services. This study was conducted in two stages: first exploring primary variables, followed by an in-depth analysis of digital payment technology using the UTAUT2 method. Findings – The results show that digital payment and accessibility have a positive effect on passenger satisfaction and service quality. Digital payment methods improve service quality and passenger satisfaction, while accessibility directly increases passenger satisfaction. In addition, service quality acts as an intervening variable between digital payment or accessibility and passenger satisfaction. While social influence does not have a significant impact on the use of digital payments. Originality – Unlike previous studies that examined these factors in isolation, this research integrates them using the UTAUT2 model. Furthermore, this study offers practical insights for policymakers in improving urban mobility and transportation services by leveraging digital payment systems and enhancing accessibility. This dual focus on technological and service quality improvements provides a comprehensive framework for sustainable public transportation systems in emerging economies.
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