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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 J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang 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 Khazanah Sosial Academia Open
Heri Widodo
Universitas Muhammadiyah Sidoarjo
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Academia Open

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Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money: Perlakuan Akuntansi dalam Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Anggaran Dengan Konsep Value for Money  Devi Riza Umami; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2192

Abstract

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: Analisis Sistem Informasi Akuntansi Pendapatan Pada PT. Pusaka Sunny Jaya Ferry Prima Wicaksana; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2198

Abstract

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 : Reaksi Pasar Modal Indonesia Pada Saat Indonesia Mengalami Resesi Tahun 2020 Rony Yulian Putra Santoso; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2210

Abstract

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 : Faktor- Faktor yang Mempengaruhi IHSG pada saat Resesi Perekonomian Indonesia Selama Pandemi Covid-19 Amilia Ristika Dewi; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2387

Abstract

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: Evaluasi Sistem Akuntansi Penggajian Rosalina Dwi Rahmayanti Diana Putri; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2473

Abstract

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.
The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity : Peran Green Accounting Dalam Upaya Mencegah Pencemaran Lingkungan Untuk Menunjang Keberlangsungan Usaha Ivanda Ilham; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2490

Abstract

This study aims to describe and explain the application of green accounting in helping business continuity at PT Petrokimia Gresik. This research is based on the fact that most companies are still less concerned about environmental pollution problems and only prioritize profits without paying attention to their surroundings and stakeholders. This research method uses qualitative, data collection is carried out by in-depth interviews, documentation of company reports or files that are directly related to environmental costs, then the last is observation. This is done by observing the state of the company to be studied. The data analysis method used interpretive analysis with testing the validity of the data (triangulation) and theory. The results of this study indicate that PT Petrokimia Gresik is still at a level that is not optimal in implementing the application of environmental costs (green accounting) in terms of identifying, recognizing, measuring and disclosing environmental costs for waste management. The company incurs costs regarding environmental conservation, but the company's treatment of these costs is still included in the factory overhead costs. Environmental costs must be reported separately, in the sense of being categorized alone rather than combining them with other costs. The company is still grouping it with other costs so that the environmental costs do not appear in the financial statements. As a result, the environmental costs are hidden.
The Effect of Economic Growth, Inflation Rate, and Interest Rates of Bank Indonesia on the Composite Stock Price Index on the Indonesia Stock Exchange for the 2015-2019 Period: Pengaruh Pertumbuhan Ekonomi, Laju Inflasi, Dan Tingkat Suku Bunga Bank Indonesia Terhadap Indeks Harga Saham Gabungan Di Bursa Efek Indonesia Periode 2015-2019 Ahmad Firdausi Akmal Al Haytami; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2585

Abstract

Generally, investors use the Composite Stock Price Index (IHSG) as a parameter of stock performance listed on the Indonesian stock exchange. One of the factors that can affect the JCI is macroeconomic factors such as economic growth, inflation, and interest rates. This study aims to determine the effect of economic growth, inflation rate, and interest rates of Bank Indonesia on the JCI. The population and samples in this study are quarterly economic growth, inflation, Bank Indonesia interest rates, the monthly Composite Stock Price Index (JCI) from 2015-2019. Testing the hypothesis of this study using the validity and reliability test with the SmartPLS version 3. The results showed that the variables of economic growth and inflation had no significant effect on the Composite Stock Price Index (JCI). Meanwhile, the interest rate variable of Bank Indonesia has a significant effect on the JCI.
Cash Receipt and Disbursement Control System: Sistem Pengendalian Penerimaan Dan Pengeluaran Kas Mar’atus Solihah; Heri Widodo
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.2675

Abstract

This study aims to determine the cash receipts and disbursements control system (study PO Watukosek Trans 2018-2019). This research method uses qualitative. Data collection is doing by interview. Meanwhile, for observation and documentation involving many crew employees who work in PO (Otobus Company). Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. Based on the analysis and discussion in this study, it is found that the cash receipts control system at the Watukosek Trans Autobus Company (PO) can be said to be quite good. However, there are still some principles and elements of internal control that have not been fulfilled. The cash disbursement control system at the Watukosek Trans Autobus Company (PO) can be said to be quite good. One of the advantages is that the cash receipt system does not involve many functions. Highlights: This study focuses on evaluating the cash receipts and disbursements control system at Watukosek Trans Autobus Company (PO) during the period of 2018-2019. Qualitative research method was used, with data collection conducted through interviews, observation, and documentation involving crew employees. The findings reveal that while the cash control systems are relatively good, there are still some shortcomings in meeting the principles and elements of internal control, highlighting the need for further improvements in the organization's financial processes. Keywords: cash receipts, disbursements control system, qualitative research, PO Watukosek Trans, internal control.
Bank soundness level impact on stock prices: Risk, governance, income, capital measurement.: Pengaruh Profil Risiko, Tata Kelola Perusahaan yang Baik, Pendapatan, dan Modal sebagai Pengukuran Tingkat Kesehatan Bank terhadap Harga Saham Rita Irma Suryani Nasution; Heri Widodo
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.2777

Abstract

This study aims to prove and analyze the influence of Risk Profile, Good Corporate Governance, Earnings, and Capital as measured through 4 variables, namely non-performing loan, good corporate governance, net interest margin, capital adequacy ratio to stock prices. This study used Islamic commercial bank companies in 2015-2019 as its population with the total number of companies being 13 companies. The sample is selected using the purposive sampling method. The study used a quantitative approach and tested research data using SPSS regression program data. From the results of calculations, it was concluded that non-performing loans, net interest margin, capital adequacy ratio has an influence on stock prices. Good corporate governance has no effect on stock prices. Highlights: The study analyzes the impact of risk profile, governance, earnings, and capital on stock prices. Non-performing loans, net interest margin, and capital adequacy ratio affect stock prices. Good corporate governance does not have a significant impact on stock prices. Keywords: Risk Profile, Good Corporate Governance, Earnings, Capital, Stock Prices.
Factors Affecting Income Smoothing in Manufacturing Companies Listed on the IDX (2016-2019 Period): Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar di BEI (Periode 2016-2019) Arifcha Nelly; Heri Widodo
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3506

Abstract

This study aims to determine the Factors Affecting Income Smoothing (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2016-2019). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 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 company size has an effect on income smoothing in food and beverage companies listed on the Indonesia stock exchange in 2016-2019. Profitability Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Debt Ratio Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Taxes have an effect on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Highlights: The study examines income smoothing in food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019 using secondary data. Company size, profitability, debt ratio, and taxes are identified as factors affecting income smoothing in the studied companies. Multiple Linear Regression is employed as the data analysis method to analyze the relationships between the variables and income smoothing. Keywords: Income smoothing, Food and beverage companies, Indonesia Stock Exchange, Company size, Profitability
Co-Authors Ahmad Firdausi Akmal Al Haytami Amilia Ristika Dewi Anggi Novita Sari Anggita Stovia Arifcha Nelly Aulia Rahmawati Bayu Hari Prasojo Catur Windi Dafita Wahyu Mekarsari 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 Lidya Azaria Putri Mar’atus Solihah Mauludia Juniarti Mochamad Rizal Yulianto Muammar Kadafi Nadia Wirda Ummah Nur Ravita Hanun Nurasik Nurasik Prasetyo Utomo Qirbi Ibrahim Reni Dwi Jayanti Reni Dwi Jayanti Retno Wulandari Rita Irma Suryani Nasution Riza Yuana Rony Yulian Putra Santoso Rosalina Dwi Rahmayanti Diana Putri Solvia Sriwulandari Wiwit Hariyanto Yudi Suryadi Yusida Lusiana Zuhrina Rahayu Nisa