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The Effect of Application of Teacher Centered Learning, Cooperative Learning and E-Learning Methods on Students' Understanding of Accounting Learning Diana Septy Mega Altino; Sigit Hermawan
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3605.35 KB) | DOI: 10.21070/acopen.3.2020.1184

Abstract

This research aims to know the influence of the application of a method of teacher centered learning cooperative learning and E-learning againt understanding a student on the learning accounting. The variables examined in this study is teacher centered learning, cooperative learning and understanding a student. This study used a quantitative approach with the collection of data technique using the questionnaire. Sample is all the accounting students semester 6 and 8 had embarked on a course called accounting as many as 200 students .The method of analysis data used in this research was multiple linear regression. Based on the research and discussion done, can be summed up and can be concluded The application of teacher centered learning cooperative learning and E-learning to depend on the understanding a student on the learning accounting partial and simultaneous
The Effect of Emotional Intelligence and Learning Environment on College Stress of Accounting Students with Self Efficacy as an Intervening Variable at Muhammadiyah University of Sidoarjo Eka Putri Sayekti; Sigit Hermawan
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2748.843 KB) | DOI: 10.21070/acopen.5.2021.1930

Abstract

This study has a background problem of the number of students who are stressed from college to the point of committing suicide and failing to graduate from college. The purpose of this study was to determine the effect of emotional intelligence, and the learning environment on student lecture stress in accounting with self efficacy as an intervening variable at the University of Muhammadiyah Sidoarjo, either directly or indirectly. The sample used in this study were accounting students at the Muhammadiyah University of Sidoarjo. The analytical tool used is the Partial Least Square analysis with validity and reliability tests of both the outer model and the inner model using the Smart PLS program. Primary data is obtained from questionnaires whose measurements use a Likert scale. The results showed that emotional intelligence has an effect on the self-efficacy of accounting students at the Muhammadiyah University of Sidoarjo. The learning environment affects the self-efficacy of accounting students at the Muhammadiyah University Sidoarjo. Emotional intelligence affects college stress in accounting students at Muhammadiyah University Sidoarjo. The learning environment has an effect on college stress in accounting students at the Muhammadiyah University of Sidoarjo. Self-efficacy has an effect on college stress in accounting students at Muhammadiyah University Sidoarjo. Emotional intelligence affects college stress mediated by self-efficacy of accounting students at Muhammadiyah University Sidoarjo. Learning environment affects college stress mediated by self-efficacy of accounting students at Muhammadiyah University Sidoarjo
Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic Mayang Novita Sari; Sarwenda Biduri; Sigit Hermawan
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.42 KB) | DOI: 10.21070/acopen.5.2021.2329

Abstract

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.
The Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure Nourma Ninil Alfariza; Sigit Hermawan
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2719.913 KB) | DOI: 10.21070/acopen.5.2021.2553

Abstract

This study aims to determine the Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure (Studies on High IC Intensive manufacturing companies listed on the IDX in 2015-2018). The sampling method used is purposive sampling method. The number of companies sampled in this study are 12 High IC Intensive Manufacturing Companies Listed on the IDX for the 2015-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that institutional ownership has an effect on Extent Intellectual Capital Disclosure. Firm size has an effect on Extent Intellectual Capital Disclosure. Influential R&D Extent Intellectual Capital Disclosure. Institutional ownership, company size, research and development affect the Extent Intellectual Capital Disclosure.
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.
Supply Chain Online Shop In Covid 19 Pandemic (Netnography: Instagram Nagishop) Bellina Reggita; Diah Yuliastri Diah Yuliastri; Firna Septyaningrum; Sigit Hermawan
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 6 No 2 (2020): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.701 KB) | DOI: 10.21070/jbmp.v6i2.611

Abstract

During the Covid 19 pandemic not only impacted health, but also economic and humanitarian aspects. The shift in the value of people's needs during the pandemic caused several economic sectors to struggle hard to survive. One of the businesses that still looks promising today is an online shop, where in an online shop there is no need for face-to-face and physical contact between sellers and buyers which is in accordance with government recommendations during the Covid 19 pandemic to keep physical distancing and staying at home. One onlineshop that has a large enough follower istagram is Nagisshop, where this onlineshop has a special strategy to keep sales and consumers to remain loyal. The uniqueness that is in Nagisshop makes this online shop has increased buyer and follower istagram compared to the previous year. The increase in buyers in 2020 reached more than 300% per day compared to 2019. By utilizing the supply chain that had been built before, Nagisshop expanded its wings and promotion on other social media. Previous supply chain components are sellers, importers, resellers, consumers (end users).
The Influence of Product Quality and Service Quality on Online Through Digital Marketing as Intervening Variables During the COVID-19 Pandemic Saiful Ukamah; Sigit Hermawan; Supardi Supardi; Hadiah Fitriyah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 1 (2022): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.751 KB) | DOI: 10.21070/jbmp.v8i1.1626

Abstract

This study aims to identify and answer some of the problems that exist in the Marketplace related to Product Quality, Service Quality and Purchase Decisions through Digital Marketing. Based on the questionnaire that will be answered by the respondent, the researcher can find out the results that will be obtained and describe how the respondent spends. This research method uses quantitative, in order to facilitate research in generating the existing variables in accordance with using questionnaires distributed by researchers to respondents at PGRI Ronggolawe University, Sunan Bonang University, STIE Muhammadiyah Tuban and IIK Nahdlatul Ulama Tuban. The sampling technique in this study is probability sampling. The method used is simple random sampling. The results of this study indicate that, Product Quality has positive results and effects and has a direct significant result on the Purchase Decision variable. Service Quality has positive and significant results and influence on the Purchasing Decision variable. Product quality has positive and not significant direct results and influence on the purchasing decision variable through digital marketing as the intervening variable. and Service Quality has positive and not significant results and direct influence on the variable of Purchase Decision through Digital Marketing as the intervening variable.
The Influence of Intellectual Capital on the Financial Performance of Cosmetics Manufacturing Manufacturing Companies in the Indonesia Stock Exchange in 2013 - 2018 Winanti Ita Aflakhah; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol 4 (2019): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.749 KB) | DOI: 10.21070/ijler.2019.V4.368

Abstract

This study aims to know the effect of human capital coefficient, structural capital efficiency coefficient, and capital employed efficiency coefficient partially and simultaneously on the performance of manufacturing companies in Indonesia Stock Exchange. This study uses a quantitative, causal approach. The sampling technique uses saturated sample technique. The researcher uses secondary data, namely the company's financial statements obtained from the official website of IDX. Methods of collecting data include literature studies and indirect observations. The analysis technique uses multiple linear regression analysis, classical assumption test, and model feasibility test, the researcher tests the hypothesis by using the T test and F test. The results of this study indicate that (1) Human Capital Coefficient partially influences the performance of the company in the stock market. Indonesian securities. (2) Structural Capital Efficiency Coefficient of coefficient is partially influential on the performance of company companies manufacturing on IDX (3) Capital Employed Efficiency Coefficient partially influences the performance of company companies manufacturing on IDX. (4) Human Capital Coefficient Capital Employed, Structural Capital Efficiency Coefficient, and Efficiency Coefficient simultaneously influence the performance of manufacturing companies in the IDX.
Effect of BOPO, CAR, and NPF on Mudharabah Deposits (Study on Islamic Banking Listed on the Stock Exchange 2016-2018 Period) Herby Ernanto; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol 14 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2156.801 KB) | DOI: 10.21070/ijler.v14i0.755

Abstract

This study aims to determine the effect of BOPO, CAR, and NPF on Mudharabah Deposits in Islamic Banking Companies Listed on the IDX for the 2016-2018 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Islamic Banking Companies Listed on the IDX for the 2016-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that BOPO has an effect on Mudharabah Deposits in Islamic Banking Companies for the 2016-2018 period, CAR has an effect on Mudharabah Deposits in Islamic Banking Companies for the 2016-2018 period, and NPF has an effect on Mudharabah Deposits in Islamic Banking Companies for the 2016-2018 period.
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 Benedictus Dimas Cahyo Priastono Bryan Eka Candrawati, Clarisa Ika Chandra Pratama Rulidha Chusnainy, Mirza 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 Firdaus, Arsy Maulana Firman Alfarisi 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 Khumairo, Fifi Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariana, Shinta Didin Hari Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nabila, Ainun Mala Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningrum, Ayu Stya Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah 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 Riskiyah, Siti Fatikhatur 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 S Sriyono 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 Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Very M, Mufti Rosyid 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