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All Journal Jurnal Reviu Akuntansi dan Keuangan 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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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
Impact of Profitability, Capital Structure, and Firm Size on Pharmaceutical Company Valuation: Evidence from Indonesia: Dampak Profitabilitas, Struktur Modal, dan Ukuran Perusahaan pada Penilaian Perusahaan Farmasi: Bukti dari Indonesia Riza Yuana; Heri Widodo
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4671

Abstract

This study aims to examine the influence of profitability, capital structure, and firm size on the valuation of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2020. The research population comprises all pharmaceutical firms listed during this period, totaling eight companies. Employing a saturated sampling technique, the study utilizes all eight companies as its sample. Data analysis involves multiple linear regression using SPSS version 26. The results reveal that profitability, proxied by Return On Asset (ROA), capital structure, proxied by Debt to Equity Ratio (DER), and firm size, proxied by Total Assets, exert a positive and significant impact on company valuation, measured by Price to Book Value (PBV), with a substantial explanatory power of 73%, leaving 27% of the variation unaccounted for by the variables examined in this study. These findings contribute to a better understanding of the determinants of pharmaceutical company valuation and have implications for investors, policymakers, and researchers in the global pharmaceutical industry.Highlights : This study investigates the impact of profitability, capital structure, and firm size on the valuation of pharmaceutical firms in the Indonesian stock market from 2015 to 2020. The research utilizes a saturated sampling technique, including all eight pharmaceutical companies listed during the study period. Findings reveal a significant positive relationship between profitability, capital structure, firm size, and company valuation, shedding light on critical factors influencing pharmaceutical company performance in the global market. Keywords: Pharmaceutical companies, Valuation, Profitability, Capital Structure, Firm Size
Behavioral Aspects and Their Impact on Purchasing Accounting System Implementation: A Quantitative Study: Aspek Perilaku dan Dampaknya pada Implementasi Sistem Akuntansi Pembelian: Studi Kuantitatif Solvia Sriwulandari; Heri Widodo
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5273

Abstract

This study aims to investigate the influence of behavioral aspects, including attitudes, perceptions, and emotions, on the implementation of a purchasing accounting system in an organization. The research was conducted on employees of a specific company, with a sample size of 40 individuals, using accidental sampling as the quantitative research method. The findings reveal a significant positive impact of behavioral aspects on the implementation of the purchasing accounting system. This study underscores the importance of considering behavioral factors in effectively and efficiently implementing systems within organizations, providing valuable insights for companies seeking to optimize their operations and achieve their goals.Highlights : This study examines how attitudes, perceptions, and emotions impact the implementation of a purchasing accounting system in organizations. The research involved 40 employees of a specific company, utilizing accidental sampling as the research method. The results emphasize the significant positive influence of behavioral aspects on the successful implementation of purchasing accounting systems, highlighting the importance of considering these factors for organizational efficiency and goal achievement. Keywords: Behavioral Aspects, Purchasing Accounting System, Influence, Implementation, Organization
Co-Authors Ahmad Firdausi Akmal Al Haytami Amilia Ristika Dewi Andini Nabila Firdaus 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 Endra Wahyu Ningdiyah Eny Maryanti 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 Santi Rahma Dewi Siti Faiqotul Himmah Solvia Sriwulandari Wiwit Hariyanto Yudi Suryadi Yusida Lusiana Zuhrina Rahayu Nisa