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All Journal PROSIDING SEMINAR NASIONAL KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE BISMA (Bisma dan Manajemen) Journal of Accounting and Investment Khazanah Sosial Jurnal Sakura : Sastra, Bahasa, Kebudayaan dan Pranata Jepang J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Academia Open Indonesian Journal of Law and Economics Review Jurnal Abdimas Bina Bangsa BISMA (Bisnis dan Manajemen) Procedia of Social Sciences and Humanities Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) IECON: International Economics and Business Conference

Heri Widodo

Universitas Muhammadiyah Sidoarjo

Author-ID : 3009111

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Social Sciences Other

Published : 28 Documents Claim Missing Document

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Analisis Value Chain Guna Mencapai Strategi Cost Leadership Dalam Meningkatkan Efisiensi Biaya (Studi pada Perusahaan "X" di Sidoarjo) Heri Widodo,
Bisnis dan Manajemen Vol 1, No 1 (2008)
Publisher : Bisnis dan Manajemen

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This research aim for knowing, how   value chain analysis was do in company value chain for achieve cost leadership strategy in increasing cost efficiency.According to value chain analysis explained what  activities made company value chain , therefore will be know value added activity  and non value added activity.In the same way, research in value chain analysis can showing company activity . This activity can devided into primary activity and supporting activity, value added activity and non value added activity and cost trigger, therefore cost efficiency can be achieve which reducing and eliminate  waste activity.In conclusion, this research can be a input  for company, while taking corpaorate strategy to increase profit and give value added for customer. Value chain analysis will achieve cost leadership can increase company competitive advantage becase it can increase cost efficiency.

Penerapan Analisis Portofolio Saham Dalam Rangka Optimalisasi Return Dan Minimlisasi Risiko Pada Perusahaan Blue Chips Helda Puji Sofiana, ; Heri Widodo,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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A financial accounting established by a company is the financial accounting that is going on the basis of previous events with the stable prices assumption. The truth of the excess of costs such as historical cost on the real transaction can be tested and proved by objective evidences, so that the financial accounting formed on the basis of historical cost is believable to be audited well. In fact, the change of price always happens and moreover it is inclined to rise. In other word, there will be inflation. Related with the fact, the historical cost concept applied in the financial accounting is judged to give less information to make a decision. The objectives of the study are to describe the inflation of accounting treatment by using General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods as an additional report rather than the conventional financial accounting as the main report, and to know the additional financial accounting. The methods used are General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods. In conclusion, the inflation accounting as an additional information is very useful for the financial accounting users to make economics decision. Furthermore, it also benefits in order to maintain the capital as the first period so that the continuity of companys activity runs well.

Pengaruh Ketidakpastian Lingkungan Dan Karakteristik Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Pada Perusahaan Bumn Di Jawa Timur) Reni Dwi Jayanti, ; Heri Widodo,
Bisnis dan Manajemen Vol 2, No 2 (2010)
Publisher : Bisnis dan Manajemen

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The objective of the study is to identify the relationship between uncertainty environment variable and characteristic variable of management accounting information toward the managerial work performance variable at BUMN organization in East Java. The sample is taken from the population of managers and their assistants in the organization. The study uses simple random sampling technique. The result of the study proves that the uncertainty environment variable and management accounting information influence the managerial work performance variable simultaneously. Temporarily, the characteristics variable of management accounting information influences the managerial work performance partially. The study determination coefficient is 16.7%, and its remnants (83.3%) shows that the managerial work performance variable influenced by the other variables out of the study.

PENGARUH DESENTRALISASI DAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT (Persero) PELABUHAN INDONESIA III CABANG TANJUNG PERAK Heri Widodo; Catur Windi
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2011: PROSIDING SEMINAR NASIONAL EKONOMI
Publisher : Universitas Muhammadiyah Semarang

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Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor desentralisasi dan karakteristik informasiakuntansi manajemen terhadap kinerja manajerial. Populasi dalam penelitian ini adalah para manajer yang adapada PT. Pelindo III cabanng Tanjung Perak. Sampel yang digunakan sebanyak 32 responden, yang ditentukanberdasarkan pruposive sampling. Alat analisis yang digunakan adalah regresi berganda.Hasil penelitian yang diperoleh adalah secara parsial baik varibel desentralisasi ataupun karakteristikinformasi berpengaruh terhadap kinerja manajerial. Sementara itu, pada uji F diketahui bahwa Fhitung sebesar4,948 dan lebih besar dari Ftabel sebesar 3,33 sehingga Ho ditolak dan Ha diterima, yang berarti bahwa secarakeseluruhan faktor–faktor variabel bebas (Desentralisasi dan Karakteristik informasi) berpengaruh terhadapvariable terikat yaitu Kinerja manajerial.

Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple Heri Widodo; Nur Ravita Hanun; Retno Wulandari
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint.Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Candi Pari, namely the Balai Pelestarian Cagar Budaya, Jawa Timur (BPCB), second, the researcher checked documents of the Heritage Assets Candi Pari, how it’s recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion.Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Candi Pari is recorded as a plant asset, and Candi Pari is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value.Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Candi PariPractitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process.Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money Devi Riza Umami; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to determine the accounting treatment in increasing accountability and transparency of budget management with the concept of Value for Money in Gelang Village. This type of research is a qualitative research that uses data collection methods through interview, documentation, and observation. Types and sources of data using primary data and secobdary data. The technique of determining the informants in this study uses a purposive sampling technique, which means that the technique is intented to select informants according to the object under study. The results of the study indicate that the management of APBDes in Gelang Village has carried out a system of planning, implementation, administration, reporting, and accountability according to the rules. The application of the concept of Value for Money in budget management has been implemented through the 3E (Economy, Efficiency, and Effectiveness) well in Gelang Village. It can also be said to be transparent, because the village government has realized the APBDes funds by placing the APBDes realization report in front of the village office and holding a village meeting to discuss the APBDes program development plan

Analysis of Revenue Accounting Information Systems at PT. Pusaka Sunny Jaya Ferry Prima Wicaksana; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the income accounting information system that has been applied at PT. Sunny Jaya's heritage is in accordance with the theory of accounting information systems which in the future can be used as material for improving company systems. The method used in this research is descriptive method. Data collection methods used are observation, interviews, and documentation. The data analysis technique used is to analyze the income accounting information system at PT. Sunny Jaya's heirloom. Accounting information system at PT. In practice, the Sunny Jaya heritage has been going well because each part has been managed by each staff so that there is very little cheating that can be done. The use of the system in the company here as a whole has helped to meet reporting needs so that reports and inputs can be updated, besides that the use of programs/systems has provided good internal control.

The Reaction Of The Indonesian Capital Market When Indonesia Experiences Recession In 2020 Rony Yulian Putra Santoso; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to explain whether or not there is evidence of differences in abnormal return, trading volume activity, and security return variability of companies listed in the LQ45 index on the IDX before and after the November 2020 recession announcement. This study uses quantitative research approach. The LQ45 index is the research population used in this study. Meanwhile, to determine the research sample in this study using purposive sampling technique. The Wilcoxon Signed Rank Test is a data analysis technique used. Based on the results of the research, the abnormal return indicator gives a change with sig. 0.012. Trading volume activity changes with sig. 0.000. Security return variability provides changes with the value of sig. 0.026. So it can be concluded that in the event of an announcement of a recession there is a capital market reaction to companies listed in the LQ45 index.

Factors Affecting the ICI during Indonesia's Economic Recession During the Covid-19 Pandemic Amilia Ristika Dewi; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The study used in this study aims to determine the factors that can affect the JCI, namely the rupiah exchange rate, inflation, and interest rates during the Indonesian economic recession during the Covid-19 pandemic. The research method used in this study uses quantitative and The secondary data used is secondary data from the BEI and BI which was collected from 6 Nov 2020 to 3 Feb 2021 with a data collection technique, namely the documentation method. Saturated sampling is used in the sampling technique. So that obtained as many as 59 samples. While the techniques used in data analysis in this study are classical assumption test and multiple linear regression analysis as hypothesis testing. JCI. However, inflation in a partial test does not have a significant effect on the JCI.

Payroll Accounting System Evaluation Rosalina Dwi Rahmayanti Diana Putri; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the accounting system for the study that is applied in the process of running PR. Putra Maju Jaya, located in Tanggulangin, Sidoarjo. In this study, using a qualitative and descriptive approach to analyze and research the payroll accounting system in PR. Son Forward Jaya. Payroll accounting system is an accounting system that regulates the payroll process in a company or agency. The payroll accounting system that is running already meets the existing standards in the running process and is easier and simpler because it uses a computer-based system.

Co-Authors Ahmad Firdausi Akmal Al Haytami Amilia Ristika Dewi Anggi Novita Sari Anggita Stovia Arifcha Nelly Aulia Rahmawati Catur Windi Devi Riza Umami Diana Puspitasari Eko Kurniawan Endra Wahyu Ningdiyah Ferry Prima Wicaksana Hana Catur Wahyuni Hanny Hafiar Hartati Hartati Haryono Haryono Helda Puji Sofiana Helda Puji Sofiana Hidayatulloh Hidayatulloh Ivanda Ilham Mar’atus Solihah Mauludia Juniarti Muammar Kadafi Nadia Wirda Ummah Nur Ravita Hanun Prasetyo Utomo Reni Dwi Jayanti Reni Dwi Jayanti Retno Wulandari Rita Irma Suryani Nasution Rony Yulian Putra Santoso Rosalina Dwi Rahmayanti Diana Putri Wiwit Hariyanto Yudi Suryadi Yusida Lusiana

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