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All Journal Jurnal Akuntansi dan Perpajakan SAR (Soedirman Accounting Review): Journal of Accounting and Business AFRE Accounting Financial Review The Indonesian Journal of Accounting Research Wiga : Jurnal Penelitian Ilmu Ekonomi
Sihwahjoeni Sihwahjoeni
Universitas Merdeka Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Financial Capital, dan Literasi Keuangan terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Malang Marija Marija; Sihwahjoeni Sihwahjoeni; Gaguk Apriyanto
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5464

Abstract

Small and Medium Enterprises (SME) are businesses that are very helpful in improving the economy of the community. SMEs need special attention to maintain their existence in the business world. However, various problems are still faced by SMEs in Malang, these problems are related to capital, bookkeeping, standardization, marketing and sales. The purpose of this study was to analyze the effect of financial capital and financial literacy on the performance of small and medium enterprises (SME) in Malang. The research design used causality research with a survey method. The population as the sample is the owner of SME registered in the Cooperative and SME Office of Malang City. Respondents in this study were 91 SME owners engaged in manufacturing. Primary data used comes from distributing questionnaires that are given directly. The data analysis technique used multiple linear regression. The results showed that financial capital and financial literacy had a positive and significant effect on the performance of small and medium enterprises (SME) in Malang.
Asset Management and Capital Ownership on Firm Value: Through Profitability Obi Banamtuan; Diana Zuhroh; Sihwahjoeni Sihwahjoeni
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4296

Abstract

This study aims to analyze the effect of Asset Management (AM) and Good Corporate Governance (GCG) on stock prices through Return on Investments (ROI). This research is an explanation using quantitative methods. The population of 64 companies is listed on the Indonesia Stock Exchange and is engaged in property and construction. The sampling technique uses purposive sampling with the results of 36 companies. The data used is the 2016-2018 financial statements. The analysis used is path analysis. The results of the study prove that Management asset significantly influences ROI, GCG significantly influences ROI, Management asset significantly influences stock prices, GCG has a significant effect on stock prices, ROI has a significant effect on stock prices, Management asset has a significant effect on stock prices through ROI, GCG has a significant effect on share price through ROI. DOI: https://doi.org/10.26905/afr.v3i1.4296
Analisis Kontribusi Nilai Teknologi Informasi Terhadap Kinerja Proses Bisnis Dan Dinamika Bersaing: Studi Empiris pada Hotel Berbintang di Surabaya Oyong Lisa; Sihwahjoeni Sihwahjoeni
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 1 (2012): Maret 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v2i1.61

Abstract

This study aimed to analyze the effect of information technology on business process performance, analyzing the effect of information technology on competitive dynamics, analyze the effect of business process performance against competitive dynamics, and analyze the impact of information technology on the dynamics of competing through business process performance. This research is explanatory research. The population in this study is the manager of information technology users totaling 276 people. The number of samples in this study as many as 164 people. The sampling technique using simple random sampling. Data analysis technique used is structural equation modeling (SEM). The analysis showed that information technology is positive and significant effect on the performance of business processes. Information technology and significant positive effect on the dynamics of competition. Business process performance and significant positive effect on the dynamics of competition. Business process performance mediates the effect of information technology againts competitive dynamics.
Persepsi Akuntan terhadap Kode Etik Akuntan Sihwahjoeni Sihwahjoeni; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perbedaan persepsi tujun kelompok akuntan (akuntan publik, akuntan pendidik, akuntan pendidik sekaligus akuntan publik, akuntan manajemen, akuntan pendidik sekaligus akuntan manajemen, akuntan pemerintah, dan akuntan pendidik sekaligus akuntan pemerintah) terhadap kode etik akuntan.Hasil analisis penelitian menunjukkan bahwa pada faktor kepribadian (X1) antara akuntan publik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan manajemen, dan antara akuntan pendidik dengan akuntan pemerintah terdapat perbedaan persepsi yang signifikan. Pada faktor kecakapan profesional (X2) terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dengan akuntan pendidik sekaligus akuntan publik. Antara akuntan pendidik dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan pada faktor tanggung jawab (X3). Sedangkan pada faktor penafsiran dan penyempurnaan kode etik (X5), antara akuntan pendidik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan pemerintah, antara akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah, antara akuntan pendidik yang sekaligus akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan.
Bahasa Inggris Pujangga Abdillah; Szabyna Regytha Aura Gunawan; Citra Sarasmitha; Sihwahjoeni Sihwahjoeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9790

Abstract

This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of Indonesian listed companies. This study used quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2020-2022 period with a sample of 256 firms. The results showed that CSRD influences CTA as measured by DER. That is, the higher the CSRD made, the more the company can improve CTA. This research shows that audit quality as a moderation variable is proven empirically able to decrease the influence of CSRD on CTA; audit quality has a role in CSR strategy and also shows that BGD as a moderation variable is proven empirically able to increase the influence of CSRD on CTA. Therefore, promoting BGD in corporate decision-making will help the world's leading governments and policymakers achieve Sustainable Development Goals (SDGs).
Co-Authors Apriyanto, Gaguk Citra Sarasmitha Diana Zuhroh GUDONO GUDONO Marija Marija Obi Banamtuan Oyong Lisa Pujangga Abdillah, Pujangga Szabyna Regytha Aura Gunawan