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PENGELOLAAN DANA ZAKAT, INFAQ, DAN SHADAQAH PERSPEKTIF SHARIAH ENTERPRISE THEORY Sigit Hermawan; Restu Widya Rini
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1974

Abstract

The purpose of this study is to analyze the suitability between reporting information ZIS (Alms, infaq and sadaqah) institutions revealed OPZIS with the concept of Shariah Enterprise Theory. This study uses the method of documentation and interviews to management ZIS (Alms, infaq and sadaqah) is done based on those in item concept Shariah Enterprise Theory by analyzing report on the use ZIS ZIS (Alms, infaq and sadaqah) based on four aspects is god, direct stakeholders, indirect stakeholders and nature. The results of this study indicate that management ZIS (Alms, infaq and sadaqah) in Baznas and Lazismu Sidoarjo there are still deficiencies in conformity with the concept Shariah Enterprise Theory god, direct stakeholders and indirect stakeholders have met with perspective shariah Enterprise Theory but for aspects of nature and the employee has not been done by OPZIS.
RESPON ATAS IMPLEMENTASI INTELLECTUAL CAPITAL DISCLOSURE PADA WEBSITE DIREKTORAT UNIVERSITAS MUHAMMADIYAH SIDOARJO Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Niko Fediyanto
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.6119

Abstract

Website universitas adalah jendela informasi yang menghubungkan pihakmanajemen kampus dengan stakeholders eksternal. Lembaga pemeringkatluar negeri seperti webometrics menggunakan website sebagai dasarpenilaian pemeringkatan. Sementara itu pemeringkatan sangat penting artinyabagi pihak kampus. Tujuan penelitian ini adalah pengimplementasianintellectual capital disclosure (ICD) pada website dan menguraikan responwakil rektor. Metode penelitian ini adalah kualitatif deskriptif yangmenggambarkan penerapan ICD pada empat website direktorat yang ada diUMSIDA, yakni direktorat akademik (DA), direktorat pengembangan sumberdaya manusia (DPSDM), direktorat riset pengabdian pada masyarakat(DRPM), dan direktorat kerjasama, mahasiswa, dan alumni (DKMA). Teknikpengumpulan data dengan menggunakan in depth interview,pendokumentasian, dan observasi. Analisis data dilakukan dengan selamaproses penelitian dengan tahapan data collection, data reduction, datadisplay, dan conclusion. Kesimpulan penelitian adalah implementasi ICD padawebsite direktorat telah dilakukan. Ada beberapa item yang sudah ada diwebsite tersebut dan ada beberapa yang baru diterapkan berdasarkan ICD.Respon semua wakil rektor mendukung implementasi ICD ini dan memangitulah yang dibutuhkan saat ini oleh website UMSIDA. Implikasi dari penelitianini adalah manajemen perguruan tinggi harus mampu mengembangkan danmaintanance website yang dimiliki untuk peningkatan kinerja, media promosi,dan image building.
Pengaruh Nilai Intrinsik, Parental Influence, dan Persepsi Mahasiswa dengan Pendekatan Theory Karier Anne Roe terhadap Pemilihan Karir sebagai Akuntan Publik bagi Mahasiswa Akuntansi Universitas Airlangga Surabaya Sigit Hermawan; Fitri Indah Wahyu Ning Tyas
JABE (Journal of Applied Business and Economic) Vol 5, No 2 (2018): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v5i2.2111

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Nilai Intrinsik, Parental Influence dan Persepsi Mahasiswa Dengan Pendekatan Theory Karier Anne Roe Terhadap Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Akuntansi Universitas Airlangga Surabaya. Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Alat analisis yang digunakan adalah melakukan tabulasi terhadap kuisioner, pengumpulan data yang berupa uji validitas dan reliabilitas. Hipotesis dalam penelitian ini adalah terdapat Pengaruh Nilai Intrinsik, Parental Influence dan Persepsi Mahasiswa Dengan Pendekatan Theory Karier Anne Roe Terhadap Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Akuntansi Universitas Airlangga Surabaya. Untuk menguji hipotesis ini digunakan alat analisis data berupa regresi linier berganda. Hasil penelitian yang diperoleh berdasarkan uji validitas menunjukkan semua butir pernyataan pada kuisioner berada pada tingkat signifikansi, maka dapat disimpulkan bahwa pernyataan dalam penelitian ini valid. Untuk Uji Reliabilitas dari semua variabel dinyatakan reliabel. Uji F dan Uji t dengan menggunakan program IBM PASW versi 22 menunjukkan pengaruh yang signifikan antara Pengaruh Nilai Intrinsik, Parental Influence dan Persepsi Mahasiswa Dengan Pendekatan Theory Karier Anne Roe Terhadap Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Akuntansi Universitas Airlangga Surabaya. Hal ini dibuktikan dengan diterimanya hasil hipotesis H1, H2, H3, dan H4. Kata kunci : nilai intrinsik, parental influence, persepsi mahasiswa, theory karier anne roe, pemilihan karir, akuntan public. 
Auditor Experience as Moderator on Audit Quality in creating Qualified Financial Statements Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Endra Wahyu Ningdia
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p14-25

Abstract

This study aims to analyze the effect of the variable budget pressure, auditor independence, and professional care due on the audit quality variable moderated by the auditor's experience variable with the help of the SPSS application program. Data was collected through a questionnaire method with 43 respondents using convenience sampling technique to determine the respondents' responses to each variable. The analysis shows that time budget pressure and auditor independence have no partial effect on audit quality, while "due professional care" has partial effect on audit quality. Time budget pressure, auditor independence, and due professional care simultaneously affect auditor performance. Auditor experience is not a moderating variable, but a moderating predictor. Auditors are expected to improve audit quality by continuing to work independently and be responsible for the agreed/determined time. Future researchers are expected to be able to expand the scope of the research object so that it is expected to add variables that affect audit quality
Representasi PR dalam Media Maya Diah Nirwana; Sigit Hermawan; Mudji Astuti; Lusi Andriyani
Jurnal Ilmu Komunikasi Vol. 1 No. 2 (2011): Oktober
Publisher : Program Studi Ilmu Komunikasi Fakultas Dakwah dan Komunikasi, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.863 KB) | DOI: 10.15642/jik.2011.1.2.219-234

Abstract

PR
Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Sigit Hermawan; Lina Rahma Wati; Aisha Hanif; Ruci Arizanda Rahayu; Duwi Rahayu
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program.  In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable.  Then do the data analysis in the form of quantitative analysis.  Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test.  Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.
MAKNA INTELLECTUAL CAPITAL PERSPEKTIF THE ROLE THEORY DAN THE RESOURCE BASED THEORY Sigit Hermawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i2.164

Abstract

Tujuan penelitian ini adalah menganalisis makna Intellectual Capital (IC) ditinjau dari the role theory dan the resources based theory. Jenis penelitian adalah kualitatif dengan paradigma interpretive. Pengumpulan data dilakukan dengan in depth interview, Focus Group Discussion (FGD), dan pendokumentasian. Keabsahan data dilakukan dengan uji credibility, transferability, dependability, dan confirmability. Analisis data dilakukan selama proses pengumpulan data, dengan tahapan data collection, data reduction, data display, dan conclusion. Hasil penelitian menyatakan bahwa IC berperan bagi keseluruhan kegiatan operasional perusahaan farmasi, meningkatkan daya inovasi, kinerja, daya saing, dan kesejahteraan. Pihak yang berperan dalam mengelola IC adalah manajer Human Resource Development (HRD) untuk Human Capital (HC), manajer operasional atau produksi untuk Structural Capital (SC), dan manajer pemasaran atau penjualan untuk Relational Capital (RC). Hal ini sesuai dengan the role theory. Sementara itu, penelitian ini sesuai dengan the resource based theory karena perusahaan akan memperoleh competitive advantange dan kinerja superior melalui akuisisi, perolehan, dan penggunaan aset strategis yang penting untuk competitive advantage dan kinerja keuangan yang superior. Aset strategis yang dimaksud adalah aset berwujud dan aset tak berwujud termasuk IC.
STUDI KOMPARASI PEMBERIAN KREDIT PKM TERHADAP PENINGKATAN DAYA SAING USAHA KECIL SEPATU DALAM MENGHADAPI SERBUAN PRODUK CINA DI KABUPATEN SIDOARJO Sigit Hermawan; Rifdah Abdiyah; Wisnu P Setiyono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.392

Abstract

The objectives of the study are: (1) to identify the capital resources obtained by the shoes small businesses that get KPKM and those that do not in order to increase the competitive ability to cope with the Chinese products rush; (2) to compare the capital resources between the shoes small businesses that get KPKM and those that do not to cope with the Chinese products rush; and (3) to compare the competitive ability of the shoes small business that get KPKM and those that do not to cope with the Chinese products rush.The results of the study are: (1) the respondents have had various capital resources on the average, so that they do not only rely on the internal capital resources but also the external capital resources. Yet, most of them do not take the external capital resources from the legal organization, such as financial foundations, banks, and credit programs; (2) there is no real difference between UKM that has the capital resources for the shoes small business which get KPKM and those which do not; and (3) UKMs on the average are able to compete to cope with the Chinese products rush.
Islamic Financial Bank Performance in Indonesia and Malaysia Sarwenda Biduri; Wiwit Hariyanto; Sigit Hermawan; Endra Wahyu Nindiyah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.702 KB) | DOI: 10.54471/iqtishoduna.v11i1.1491

Abstract

The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.
20 Years of Intellectual Capital Research: A Bibliometric Analysis Sigit Hermawan; Eny Maryati; Dewi Andriani
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.35453

Abstract

Intellectual Capital (IC) study began over 20 years ago. But little mapping of this study has been done. “How many IC articles have been published and cited?” This is vital for future IC research. This study's goal is to map 20 years of IC research bibliometrically. This is significant because IC has been shown to boost company performance, competitiveness, and welfare. Bibliometric analysis is used because it is quantifiable, objective, avoids potential subjective bias, and confirms expert opinions in the field of IC. The results showed 3993 IC articles between 2000-2020. English is the most extensively used language in publications, accounting for 95.04 percent. IC and competitive advantage, IC statement, and IC perspective are the most researched themes. Nick Bontis, James Guthrie, and John Dumay are the most prolific. This study's findings will be useful to future IC researchers.
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