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Unveiling Recognition and Valuation: Unearthing Insights from Heritage Asset Accounting: Mengungkap Pengakuan dan Penilaian: Menggali wawasan dari Akuntansi Aset Warisan Retno Wulandari; Heri Widodo
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.445

This research employs a phenomenological perspective to investigate the accounting treatment of Heritage Asset Candi Pari, delving into its recognition, recording, and reporting within financial statements. Through informant interviews and document analysis, this study follows a three-stage data analysis process encompassing reduction, display, and conclusion. The findings reveal that Candi Pari is recognized as a plant asset with deliberate absence of monetary valuation, rendering it non-tradable. Aligned with PSAP 07/2010, Section 69, the asset is duly recorded in non-monetary units. This research advances our understanding of Heritage Asset accounting, offering implications for financial reporting practices and heritage management strategies. Highlights: Phenomenological Exploration: Investigating Heritage Asset accounting through a phenomenological lens, unraveling nuances in recognition and valuation practices. Non-Monetary Valuation: Revealing deliberate non-assignation of monetary value to Heritage Asset Candi Pari, impacting its tradeability and financial representation. PSAP Compliance: Aligning with PSAP 07/2010, Section 69, the study underscores the recording of Heritage Assets based on non-monetary units, contributing to accounting standard adherence. Keywords: Heritage Assets, Accounting Treatment, Recognition, Valuation, Financial Reporting

Consumption and hegemony of Japan: A case study on consumer culture of Japanese identity products toward undergraduates Diana Puspitasari; Yudi Suryadi; Heri Widodo
Komunitas Vol 15, No 1 (2023): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/komunitas.v15i1.41268

This research aims to find the relationship between consumer culture lifestyle and Japanese identity products with educational background. Through this research, would know the things that encourage consumer culture towards products with Japanese identity. The subject of this study were undergraduates of Jenderal Soedirman University majoring in Japanese literature survey method. This research analysis was descriptive qualitative using the perspective of the lifestyle-culture consumer-culture industry while the data is presented quantitatively. The study found that the tendency to consume Japanese-identified products was due to the impression that they were part of Japan and the belief that Japanese-style variants tasted betters. There are no undergraduates majoring in Japanese literature who consider products with Japanese identity as ordinary goods. That shows that those who have studied Japanese have indirectly been hegemonized and become agents of cultural intermediaries. Through consumption culture, they give meaning to products with a Japanese

Analisis penerapan akuntansi ISAK No. 35 pada yayasan PKBM alam rumah matahari di Kota Sidoarjo Anggi Novita Sari; Heri Widodo
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 9 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i92022p826-832

Abstract This study aims to determine the analysis of accounting application at the PKBM Foundation Alam Rumah Matahari in Sidoarjo City. This research is based on the fact that it is important that the financial statements of a foundation make the data presented more significant. This research method uses descriptive qualitative, where data collection is done by in-depth interviews, observation, documentation and triangulation. The technique of determining informants uses the snowball sampling technique. The results of this study indicate that the financial management of the PKBM Alam Rumah Matahari foundation has managed its finances quite well. the foundation conducts budgeting (budgeting) for 1 (one) year but for the recording process it is carried out by the treasurer in a simple way only recording income and expenses only while the financial report based on ISAK 35 consists of various reports including a statement of financial position, reports comprehensive income, statements of changes in net assets, statements of cash flows and notes to financial statements Abstrak Penelitian ini bertujuan untuk mengetahui analisis penerapan akuntansi pada yayasan PKBM ‎Alam Rumah Matahari Di Kota Sidoarjo. Penelitian ini didasarkan pada sebuah kenyataan bahwa betapa penting laporan keuangan pada sebuah yayasan agar data yang disajikan lebih signifikan. Metode penelitian ini menggunakan kualitatif deskriptif, dimana pengumpulan data dilakukan dengan wawancara secara mendalam,observasi, dokumentasi dan triangulasi. Tehnik penentuan informan menggunakan teknik snowball sampling. Hasil Penelitian ini menunjukkan bahwa, pengelolaan keuangan yayasan PKBM Alam Rumah Matahari telah menegelola keuangan dengan cukup baik. Yayasan melakukan penganggaran (budgeting) selama 1 (satu) tahun namun untuk proses pencatatannya dilakukan oleh bendaahara dengan cara sederhana hanya mencatat pemasukan dan pengeluaran. Sedangkani laporani keuangani berdasarkani ISAKi 35i terdiri dari berbagai laporan diantarnya laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan

Pengaruh penerapan green accounting serta kinerja lingkungan terhadap tingkat daya laba perusahaan Mauludia Juniarti; Heri Widodo
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 12 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i122022p1003-1011

Abstract In this sophisticated era, the company develops its business by paying attention to the impact of all activities carried out by the company on the community and the surrounding environment. This study aims to determine the effect of green accounting on the level of corporate earnings power. It is knowing the effect of environmental performance on the level of corporate earnings power. This research is a quantitative study using the company's annual report. This research was conducted on basic and chemical industrial companies in 2017-2021 with 78 companies and 11 samples. The data analysis techniques were classical assumption tests and multiple linear regression analyses. These results indicate that, from the partial T-test results, it can be concluded that 1) Green Accounting has an effect on the company's earning power level, 2) environmental performance has no effect on the company's earning power level. Abstrak Pada zaman yang serba canggih seperti sekarang ini, perusahaan mengembangkan bisnis dengan memperhatikan dampak dari seluruh aktivitas yang dilakukan perusahaan terhadap masyarakat dan lingkungan sekitar. Tujuan penelitian yaitu mengetahui pengaruh green accounting dan kinerja lingkungan terhadap tingkat daya laba perusahaan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan annual report perusahaan, Penelitian ini dilakukan pada perusahaan industri dasar dan kimia tahun 2017-2021 dengan jumlah sampel 78 perusahaan dan 11 sampel. Teknik analisa data yang digunakan uji asumsi klasik dan analisa regresi linier berganda. Hasil ini menunjukkan bahwa, dai hasil uji T secara parsial dapat disimpulkan bahwa 1) Green Accounting berpengaruh terhadap tingkat daya laba perusahaan, 2) kinerja lingkungan tidak berpengaruh terhadap tingkat daya laba perusahaan.

Pengaruh penerapan green accounting serta kinerja lingkungan terhadap tingkat daya laba perusahaan Mauludia Juniarti; Heri Widodo
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 3 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract In this sophisticated era, the company develops its business by paying attention to the impact of all activities carried out by the company on the community and the surrounding environment. This study aims to determine the effect of green accounting on the level of corporate earnings power. It is knowing the effect of environmental performance on the level of corporate earnings power. This research is a quantitative study using the company's annual report. This research was conducted on basic and chemical industrial companies in 2017-2021 with 78 companies and 11 samples. The data analysis techniques were classical assumption tests and multiple linear regression analyses. These results indicate that, from the partial T-test results, it can be concluded that 1) Green Accounting has an effect on the company's earning power level, 2) environmental performance has no effect on the company's earning power level. Abstrak Pada zaman yang serba canggih seperti sekarang ini, perusahaan mengembangkan bisnis dengan memperhatikan dampak dari seluruh aktivitas yang dilakukan perusahaan terhadap masyarakat dan lingkungan sekitar. Tujuan penelitian yaitu mengetahui pengaruh green accounting dan kinerja lingkungan terhadap tingkat daya laba perusahaan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan annual report perusahaan, Penelitian ini dilakukan pada perusahaan industri dasar dan kimia tahun 2017-2021 dengan jumlah sampel 78 perusahaan dan 11 sampel. Teknik analisa data yang digunakan uji asumsi klasik dan analisa regresi linier berganda. Hasil ini menunjukkan bahwa, dai hasil uji T secara parsial dapat disimpulkan bahwa 1) Green Accounting berpengaruh terhadap tingkat daya laba perusahaan, 2) kinerja lingkungan tidak berpengaruh terhadap tingkat daya laba perusahaan.

The Effect of Inflation Rate and SBI Interest Rate on Stock Prices in Publicly Listed Telecommunication Companies Wiwit Hariyanto; Heri Widodo; Endra Wahyu Ningdiyah; Prasetyo Utomo
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/svsmjw37

The volatility of stock prices in emerging markets is often influenced by macroeconomic indicators such as inflation and interest rates. This study investigates the effect of the inflation rate and the Bank Indonesia Certificate (SBI) interest rate on the stock prices of publicly listed telecommunication companies in Indonesia during the 2020–2023 period. The telecommunication sector was chosen due to its strategic role during the COVID-19 pandemic and its strong contribution to national economic growth. Using a quantitative research design, secondary data were collected from the Indonesia Stock Exchange (IDX) and Bank Indonesia. The sample consisted of 16 telecommunication companies selected through purposive sampling, yielding 64 firm-year observations. Data were analyzed with multiple linear regression supported by descriptive statistics and classical assumption tests, employing SPSS 27 as the analytical tool. The findings reveal that both inflation and SBI interest rates have a significant positive effect on stock prices, with the coefficient of determination (R²) indicating that 90.1% of the variation in stock prices is explained by these macroeconomic factors. This study contributes to the literature by providing empirical evidence of the sensitivity of the telecommunication sector’s stock prices to monetary indicators in the post-pandemic period. The results offer practical insights for investors in making informed investment decisions and for policymakers in formulating monetary policies that indirectly influence capital market performance.

Financial Management in Categorized Schools the Outstanding School of Muhammadiyah Hidayatulloh Hidayatulloh; Heri Widodo; Hana Catur Wahyuni
Khazanah Sosial Vol. 4 No. 3 (2022): Khazanah Sosial Vol 4, No 3 October 2022
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v4i3.19287

The provincial board of Muhammadiyah East Java categorizes three kinds of superior schools: The Outstanding School, The Excellent School, and The Inspiring School of Muhammadiyah. In 2021 there were seven schools categorized as The Outstanding School of Muhammadiyah, one of which is SMA Muhammadiyah 2 Sidoarjo. As the Outstanding School of Muhammadiyah East Java, SMA Muhammadiyah 2 Sidoarjo manages its finances by applying management principles to meet all funding needs for academic and non-academic processes. This study aims to analyze the implementation of financial management at SMA Muhammadiyah 2 Sidoarjo as a school with the category of The Outstanding School of Muhammadiyah. This study uses a qualitative method with a case study design that collects and analyzes financial management data at SMAMDA Sidoarjo. Collecting data using the method of observation, interviews, and documentation. Data analysis was carried out in three stages: data reduction, data exposure, and conclusion examination and verification. The study revealed that the financial management of SMAMDA Sidoarjo runs in accordance with the principles and procedures of financial management of Muhammadiyah schools, including planning, organizing, implementing, controlling, and accountability. In addition to the principles of transparency and accountability, this school also strengthens the principle of budget surplus so that every year the school is able to generate a significant plus balance. In the process of recording, bookkeeping, and reporting using the Sango Professional application system in accordance with financial accounting standards for non-profit institutions (ISAK 35). Financial management in this school shows high transparency and accountability. This can be seen from the achievement of the results of the school financial audit conducted by the Public Accounting Firm in 2021 with the results of an Unqualified Opinion.

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