Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.03

P-Index

This Author published in this journals

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

Claim Missing Document

Articles

1 2 3

The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity Ivanda Ilham; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Ahmad Firdausi Akmal Al Haytami; Heri Widodo
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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.

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 Ahmad Firdausi Akmal Al Haytami; Heri Widodo
Indonesian Journal of Law and Economics Review Vol 11 (2021): May
Publisher : Universitas Muhammadiyah Sidoarjo

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 IHSG 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 IHSG. The population and sample in this study are quarterly economic growth, inflation, Bank Indonesia interest rates, the monthly Composite Stock Price Index (IHSG) from 2015-2019. Testing the hypothesis of this study using validity and reliability tests with the SmartPLS version 3 application. The results showed that the variables of economic growth and inflation had no significant effect on the Composite Stock Price Index (IHSG). Meanwhile, the interest rate variable of Bank Indonesia has a significant effect on the IHSG.

Pengaruh Ketidakpastian Lingkungan dan Karakteristik Informasi Akuntansi Manajemen terhadap Kinerja Manajerial (Studi pada Perusahaan BUMN di Jawa Timur) Reni Dwi Jayanti; Heri Widodo
BISMA (Bisnis dan Manajemen) Vol. 2 No. 2 (2010)
Publisher : Universitas Negeri Surabaya

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.

Penerapan Analisis Portofolio Saham dalam Rangka Optimalisasi Return dan Minimlisasi Risiko pada Perusahaan Blue Chips Helda Puji Sofiana; Heri Widodo
BISMA (Bisnis dan Manajemen) Vol. 1 No. 2 (2009)
Publisher : Universitas Negeri Surabaya

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

Gothic Romance Dalam Light Novel Owari no Seraph: Ichinose Guren 16 Sai no Hametsu Karya Kagami Takaya Nadia Wirda Ummah; Heri Widodo
J-Litera: Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Vol 4 No 1 (2022): May 2022
Publisher : Program Studi Sastra Jepang, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jlitera.2022.4.1.5752

The light novel Owari no Seraph: Ichinose Guren 16 sai no Hametsu is a light novel that has attracted a lot of readers' interest, thus becoming the 10th best-selling light novel. This light novel has also been adapted into various forms, including drama CDs and drama musicals. This light novel, which is intended for young male readers, is categorized as having the genres of action, fantasy, romance, and school life. However, this novel has the main element of the story with a gothic romance formula with Pamela's narrative pattern. The heroin figure is described as a strong figure and ready to do anything, even being able to do anything as long as everything he does can make him unite with the hero. The action, adventure, and fantasy that exist are narratives that strengthen the love relationship between hero and heroine.

UPAYA MENGGALI POTENSI DUSUN SEMAYA MELALUI ANALISIS KEBUDAYAAN Dian Bayu Firmansyah; Eko Kurniawan; Hartati Hartati; Heri Widodo; Diana Puspitasari; Haryono Haryono; Yudi Suryadi; Anggita Stovia; Muammar Kadafi
Jurnal Abdimas Bina Bangsa Vol. 3 No. 1 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

This community service activity aims to explore the potential of both Human Resources and Natural Resources in Semaya Hamlet, considering the geographical condition of Semaya Hamlet bordering the protected forest area causing Semaya area as separated from urban civilization. Semaya is one of the hamlets in Sunyalangu Village, Karanglewas-Banyumas located under the slopes of Mount Slamet with a distance of about 18 km from the center of Purwokerto. The location of Semaya Hamlet is slightly isolated both in terms of location and government touch in development so that the economic level of the community is relatively low. Therefore, in this devotional activity, there are 3 (pieces) of main activities consisting of: SWOT analysis of 7 (seven) aspects of its culture, mapping and documenting village data, profiling hamlets, and creating learning content "Kampung Japan". Through this devotional activity, the hidden potential of Semaya Hamlet can be lifted and the problems that have been in the midst of the community can be slightly solved. Improvements in the standard of living of the people are also increasing along with the process of building village infrastructure, as well as the improvement of the main commodities of the hamlet whose marketing has begun to penetrate a wider market than before

Cash Receipt and Disbursement Control System Mar’atus Solihah; Heri Widodo
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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. Rita Irma Suryani Nasution; Heri Widodo
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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) Arifcha Nelly; Heri Widodo
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 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

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search