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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Bulletin of Electrical Engineering and Informatics Resona : Jurnal Ilmiah Pengabdian Masyarakat ASSET: Jurnal Manajemen dan Bisnis JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Hardiwinoto Hardiwinoto
Universitas Muhammadiyah Semarang
Arts Humanities Economics, Econometrics & Finance Electrical & Electronics Engineering

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PERILAKU RASIONAL PARA MANAJER DALAM PENGAMBILAN KEPUTUSAN PEMBIAYAAN MELALUI BANK SYARIAH Hardiwinoto Hardiwinoto
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.250

Abstract

AbstractThis study aims to explore the underlying motivations of managers in corporate financing. The method Used is to explore the literature, the predecessor of research and related theories. The results showed that the motivation underlying the financing decision is rational behavior of the managers.Keyword : motivations of managers, financing decision making, and Rational behavior of the managers.
ANALISIS PARTISIPASI ANGGARAN TERHADAP BUDGET SLACK: PERSEPSI KEWAJARAN PROSEDURAL DAN DISTRIBUTIVE, KEPERCAYAAN MANAJERIAL, DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI FAKTOR INTERVENING Hardiwinoto Hardiwinoto
MAKSIMUM Vol 1, No 1 (2010): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i1.828

Abstract

The aim this research to examine of the relationships between budget participation that influence manager’s propensity to create budget slack: procedural and distributive fairness, managerial trust, and budget goal commitment as intervening variable. The results show that budget participation impacts both procedural fairness and distributive fairness which, affect trust. Both, procedural and distributive fairness, are found to have a significant impact on budget goal commitment, and negatively influences managers’ propensity to create slack. Further analyses indicatethat the direct relationship between budget participation and manager’s propensity to create slack was insignificant, which suggests that fairness and goal commitment mediate the relationship between budget participation and manager’s propensity to create slack.Keywords: Budget, Distributive Fairness, Procedural Fairness, Trust, GoalCommitment, Budget Slack.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal Diva Ivana; Hardiwinoto Hardiwinoto; Nurcahyono Nurcahyono
ASSET: Jurnal Manajemen dan Bisnis Vol 4, No 2 (2021): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v4i2.4356

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal. Jenis penelitian ini adalah penelitian kuantitatif. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria – kriteria yang telah ditentukan. Berdasarkan metode purposive sampling tersebut didapatkan sebanyak 80 sampel dari 35 kabupaten/kota provinsi Jawa Tengah dan 5 kabupaten/kota di DIY Yogyakarta. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis data diketahui pengujian hipotesis secara parsial PAD berpengaruh positif dan signifikan terhadap belanja modal, Dana Alokasi Umum berpengaruh tidak signifikan terhadap belanja modal, Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. secara simultan PAD, DAU, DAK berpengaruh positif dan signifikan terhadap belanja modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal
A machine learning approach in Python is used to forecast the number of train passengers using a fuzzy time series model Solikhin Solikhin; Septia Lutfi; Purnomo Purnomo; Hardiwinoto Hardiwinoto
Bulletin of Electrical Engineering and Informatics Vol 11, No 5: October 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v11i5.3518

Abstract

Train passenger forecasting assists in planning, resource use, and system management. forecasts rail ridership. Train passenger predictions help prevent stranded passengers and empty seats. Simulating rail transport requires a low-error model. We developed a fuzzy time series forecasting model. Using historical data was the goal. This concept predicts future railway passengers using Holt's double exponential smoothing (DES) and a fuzzy time series technique based on a rate-of-change algorithm. Holt's DES predicts the next period using a fuzzy time series and the rate of change. This method improves prediction accuracy by using event discretization. positive, since changing dynamics reveal trends and seasonality. It uses event discretization and machine-learning-optimized frequency partitioning. The suggested method is compared to existing train passenger forecasting methods. This study has a low average forecasting error and a mean squared error.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Nafisa Ischabita; Hardiwinoto Hardiwinoto; Nurcahyono Nurcahyono
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 2, No 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5586

Abstract

This study aims to determine the effect of taxpayer awareness, taxpayer compliance, tax collection, and tax audit on tax revenue. The population of this study is an individual taxpayer registered at the KPP Pratama Semarang Timur with 100 respondents. The sampling technique used is Convenience Sampling or determining the sample based on convenience. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study are that taxpayer awareness, tax collection and tax audit variables have a significant effect on tax revenue, while taxpayer compliance has no significant effect on tax revenue
PENINGKATAN KEMAMPUAN ANALISIS RASIO LAPORAN KEUANGAN LEMBAGA ZAKAT MELALUI PENGGUNAAN ISLAMIC FINANCIAL TECHNOLOGY (I-FINTECH) BAGI AMIL LAZISMU DI KOTA SEMARANG Mohammad Ridwan; Hardiwinoto Hardiwinoto; Sukamto Sukamto; Sriyono Sriyono; Prizka Rizmawati Arum
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 2 (2023): December
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i2.1805

Abstract

Program pengabdian ini dilakukan dengan peningkatan kompetensi berupa pemahaman teori dasar dan berbagai teknik analisis rasio laporan keuangan baik secara konvensional maupun kompetensi berbasis penggunaan I-FinTech. Pengabdian ini dilakukan melalui siklus penelitian yang telah ditetapkan yakni komponen pokok dengan mengacu pada siklus perencanaan, tindakan, pengamatan, dan refleksi yakni Model PTK Kurt Lewin. Peserta kegiatan pengabdian diikuti sejumlah 125 Amil Lasismu se Kota Semarang. Hasil kegiatan diketahui bahwa pretest atas kompetensi amil pada analisis rasio laporan keuangan yakni sebesar 29%. Hasil refleksi kedua tercatat sebanyak 79% Amil Lazismu telah mampu melakukan analisis rasio laporan keuangan setelah mengikuti pembelajaran tindakan 1 yakni melalui pendekatan konvensional. Kemudian sesi post-test akhir sebagai refleksi setelah diberikan tindakan 2 yakni pemberian teknik analisis rasio laporan keuangan melalui penggunaan I-FinTech ditemukan hasil sejumlah 88% amil telah mampu melakukan berbagai teknik analisis rasio laporan keuangan.Adanya pengabdian peningkatan kemampuan analisis rasio laporan keuangan melalui pendekatan I-FinTech ini mampu meningkatkan akuntabilitas pengelolaan dana ZISKA, inklusi keuangan serta competitive advantage lembaga amil zakat.  Abstract. This service program is carried out by increasing competency in the form of understanding basic theory and various ratio analysis techniques for financial reports, both conventional and competency based on the use of I-FinTech. This service is carried out through a predetermined research cycle, namely the main components referring to the cycle of planning, action, observation and reflection, namely the Kurt Lewin PTK Model. Participants in the service activity were 125 Amil Lasismu from all over Semarang City. The results of the activity showed that the pretest of amil's competency in financial report ratio analysis was 29%. The results of the second reflection showed that 79% of Amil Lazismu was able to carry out ratio analysis of financial statements after following action learning 1, namely using a conventional approach. Then the final post-test session as a reflection after being given action 2, namely providing financial report ratio analysis techniques through the use of I-FinTech, found that 88% of students were able to carry out various financial report ratio analysis techniques. I-FinTech is able to increase the accountability of ZISKA fund management, financial inclusion and the competitive advantage of zakat amil institutions
Co-Authors Diva Ivana Mohammad Ridwan Nafisa Ischabita Nurcahyono Nurcahyono Prizka Rizmawati Arum Purnomo . Septia Lutfi Solikhin Solikhin Sriyono Sriyono Sukamto Sukamto