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All Journal Jurnal Siasat Bisnis AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Equity Jurnal Wacana Ekonomi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Akuntansi Keuangan dan Bisnis Majapahit Journal of Islamic Finance and Management Social Sciences Insights Journal Majapahit Journal of Islamic Finance dan Management Equity
Rendra Arief Hidayat
Accounting Departement, Faculty Of Economics And Business, Universitas Negeri Surabaya
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Comparative Analysis of The Performance of Sharia Banks and Conventional Banks in Indonesia Rendra Arief Hidayat; Indah Shofiyah; Hendra Hendra
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p251-263

Abstract

This paper examines the comparative performance of sharia banks and conventional banks for the period 2010-2020. The financial performance itself is seen from 3 aspects, namely efficiency, asset quality, and stability. Based on previous empirical research, the indicators used to measure efficiency are BOPO, asset quality with NPF (sharia banks) and NPL (conventional banks), and stability with Z scores. This research was conducted at sharia banks and conventional banks in the period 2010-2020 and used secondary data. The sample used was selected by purposive sampling. The data used in this study were obtained from financial statements collected and published through the Otoritas Jasa Keuangan (OJK) website www.ojk.go.id, the Osiris database, and the website of each bank that was used as a research sample and tested using two different statistical techniques average (independent sample test). The results of this study indicate that the rapid development of sharia banks compared to conventional banks in the post-crisis period was followed by the consistency of performance (better than conventional banks) as shown in the crisis period
Pelatihan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rediyanto Putra; Rohmawati Kusumaningtias; Lintang Venusita; Pujiono Pujiono; Rendra Syarief Hidayat
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p80-91

Abstract

Tujuan dari dilakukannya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan mengenai pengelolaan keuangan keluarga di masa pandemi Covid-19 untuk menciptakan efektivitas dan efisiensi keuangan keluarga. Kegiatan pengabdian ini akan dilakukan pada ibu-ibu di RT 02 dan RT 04 RW 10 Desa Sumorame Kecamatan Candi Sidoarjo Jawa Timur. Secara umum, pelaksanaan kegiatan PkM ini telah berjalan dan diterima dengan baik. Hasil dari pelaksanaan PkM ini menunjukkan bahwa para peserta PkM mendapatkan tambahan pemahaman mengenai tata kelola keuangan keluarga di masa pandemi, hal ini didasarkan pada bukti nilai dari latihan soal yang menunjukkan bahwa rata-rata tingkat pemahaman materi dari para peserta pelatihan keuangan keluarga adalah sebesar 53%. Beberapa saran yang diajukan berdasarkan hasil pelaksanaan program pengabdian yaitu perlu untuk adanya penyesuaian jadwal dan metode pelaksanaan program pengabdian ketika dilakukan di masa pandemi COVID-19 atau masa-masa dengan tingkat ketidakpastian yang tinggi, tingkat koordinasi yang baik antar anggota pelaksanaan sangat dibutuhkan untuk tercapainya program, dan perlu adanya inovasi penyampaiaan materi agar audience tidak merasa bosan dan semakin semangat untuk menambah pengetahuan. Kegiatan ini diharapkan dapat menghasilkan beberapa luaran penting seperti 1 modul pengelolaan keuangan keluarga, 1 artikel jurnal pengabdian, 1 artikel media masa, dan 1 video pelaksanaan program.
Management accounting information system and intellectual capital: a way to increase SME’s business performance Hariyati Hariyati; Dian Anita Nuswantara; Rendra Arief Hidayat; Insyirah Putikadea
Jurnal Siasat Bisnis VOL 27, NO 1 (2023)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol27.iss1.art5

Abstract

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.
Pemberdayaan Bumdes Bojonegoro Melalui Kemandirian Pengelolaan Website Rediyanto Putra, S.E., MSA; Rohmawati Kusumaningtias; Pujiono Pujiono; Cantika Sari Siregar; Rendra Arief Hidayat; Eko Prasetyo
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p1-8

Abstract

This service activity will be carried out at BUMDES located in Kapas Village, Kapas District, Bojonegoro Regency, East Java. This group experienced several problems, namely the lack of knowledge about the use of Information and Communication Technology for BUMDES businesses and the unavailability of BUMDES website media that can be used to manage and disseminate information to the public. Therefore, this activity provides solutions as follows: training on the use of Information and Communication Technology to BUMDES managers and the creation of websites and YouTube accounts as BUMDES media for digitally managing and disseminating information. The methods used in this community service activity are field surveys, lectures, demonstrations, practices, discussions, and distributing questionnaires. This PkM activity has been going well as shown from the results of the PkM activity survey that has been given to participants. This PkM activity succeeded in providing a number of outcomes that were given to partners in the form of website products, youtube accounts, and simple excel-based financial applications. In addition, this PkM also provides knowledge partners that can be used to manage the BUMDES business that has been run so that it becomes even better.
ANALYSIS OF SHARE PERFORMANCE USING THREE FACTORS MODEL FAMA AND FRENCH (TFMFF) IN ILQ-45 STOCK PERIOD 2017-2020 Rendra Arief Hidayat; Bayu Rama Laksono; Arfiana Dewi; Rizky Aditya Nugraha
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18813

Abstract

Research conducted by Fama and French in 1996 showed that there were factors other than the beta that were significantly able to predict stock returns. However, several subsequent studies showed inconsistent results. The discrepancy between the results of previous studies prompted this research to be carried out. In this study, the researchers selected the stocks used based on the criteria for company profits and return on equity (ROE) offered by Warren Buffett. This study uses Buffett's criteria in selecting stocks that are used to analize TFMFF in estimating the return of stocks grouped into the Fama French portfolio. The method used is quantitative. The secondary data used are quarterly close price data, mining company equity value, Bank Indonesia interest rate (risk-free rate), and number of outstanding shares (number of shares outstanding). The results show that the TFMFF is accurate in predicting stock returns.
The Influence of E-Commerce, Accounting Information Systems and Digital Literacy on Students' Entrepreneurial Interest (Financial Literacy as a Moderating Variable) Purnatasari, Aprelinda; Hidayat, Rendra Arief
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art13

Abstract

This research aims to determine the influence of understanding e-commerce, accounting information systems and digital literacy on students' interest in entrepreneurship in East Java with financial literacy as a moderating variable. This research is a development of previous research which provides differences in the addition of financial literacy moderating variable. The selected sample was 100 respondents using the convenience sampling method. This research data was obtained from a questionnaire. Research data was analyzed using multiple regression analysis and moderation using the IBM SPSS 26 Statistics application. The research results showed that there was a simultaneous influence of e-commerce, accounting information systems and digital literacy, but only digital literacy had an independent influence on students' entrepreneurial interest. Apart from that, financial literacy is unable to moderate the influence of e-commerce, accounting information systems and digital literacy on students' entrepreneurial interest. These results emphasize the importance of digital literacy and other factors to increase students' entrepreneurial interest.
Pengaruh Laba Akuntansi, Tingkat Hutang, dan Arus Kas Operasi Terhadap Return Saham Menggunakan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Sektor Transportasi dan Logistik periode 2020-2022) Saputra, Moch. Doni; Hidayat, Rendra Arief
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

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

Abstract

Penelitian ini mengeksplorasi bagaimana laba akuntansi, tingkat hutang dan arus kas aktivitas operasi berdampak pada return saham dengan mempertimbangkan pengaruh ukuran perusahaan. Sampel dari 14 perusahaan logistik dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2022 dipilih berdasarkan kriteria atau purposive sampling. Data dianalisis dengan menggunakan analisis regresi berganda dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa laba akuntansi dan arus kas operasional berpengaruh positif terhadap return saham secara signifikan, sedangkan tingkat hutang tidak menunjukkan pengaruh terhadap return saham. Selain itu, penelitian ini juga mengungkapkan bahwa dampak dari laba akuntansi, tingkat hutang, dan arus kas operasional, terhadap return saham tidak secara signifikan diubah oleh peran moderasi dari ukuran perusahaan.
The Influence of Investment Decisions and Funding Decisions on Company Value (Study of Transportation and Logistics Companies on the IDX) Lorenza, Imah Maulana; Hidayat, Rendra Arief
Jurnal Wacana Ekonomi Vol 23, No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3788

Abstract

There are many developing countries in Southeast Asia and Indonesia is one of them that is highlighted by the world. With the transportation and logistics industry which has become one of the bloodstreams of the process of providing services and facilities to the population of this country. The existence of the transportation and logistics sector plays an important role in improving people's quality of life. If a transportation and logistics company wants to develop its business further, it needs external financial assistance, including investors. Investors are parties who are willing to provide capital assistance by investing their capital in the company. The theory used in this research is based on the use of signal theory. The method of this research uses quantitative methods and uses secondary evidence taken via the official IDX website This research aims to determine the effect of investment decisions and funding decisions on the value of a company using dividend policy (distribution of share profits) as a moderating variable. The result of this observation is that decisions regarding investment and decisions regarding funding have a positive effect on the value of transportation and logistics companies in Indonesia. Dividend policy has negative results and cannot strengthen the effect of decisions regarding investment and decisions regarding funding on company value. Keywords : Transportation, Logistics, Investment, Funding, Dividends.
Kinerja Keuangan Sektor Transportasi dan Logistik Di Tahun 2022 Arfiana Dewi; Rendra Arief Hidayat; Elliv Hidayatul Lailiyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6202

Abstract

Tujuan penelitian ini yaitu untuk mengetahui perbedaan bagaimana performa perusahaan sektor transportasi dan logistik pada keadaan sebelum covid-19, saat covid-19, dan saat kelonggaran PPKM yang diterapkan pemerintah dengan menggunakan analisis sistem DuPont. Rasio yang digunakan yaitu NPM, TATO, ROI, dan ROE. Obyek penelitian adalah perusahaan yang terdaftar di BEI pada sektor transportasi dan logistik pada tahun 2019, 2020, dan 2022. Jumlah data yang diobservasi yaitu 75 data. Metode analisis dengan menggunakan analisis nonparametrik dengan Uji Wilcoxon. Menurut hasil penelitian, tidak terdapat perbedaan dalam performa keuangan perusahaan antara periode sebelum dan setelah munculnya pandemi Covid-19 selama periode pelonggaran PPKM. Rasio keuangan seperti NPM, TATO, dan ROI tidak menunjukkan perbedaan signifikan dalam performa keuangan perusahaan antara sebelum dan saat pandemi Covid-19. Namun, terdapat perbedaan dalam performa keuangan pada rasio NPM, TATO, dan ROI antara periode saat pandemi Covid-19 dan selama pelonggaran PPKM. Meskipun demikian, rasio ROE menunjukkan bahwa tidak terdapat perbedaan antara situasi sebelum dan sesudah pandemi Covid-19, serta antara situasi ketika pandemi Covid-19 dan setelahnya.. Kata kunci: NPM, TATO, ROI, ROE
Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Bumn Dengan Bums Yang Terdaftar Di BEI Tahun 2020-2022 Fikron Achmad Al-Fansuri; Rendra Arief Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9839

Abstract

The research was conducted to find the results of differences in financial performance through profitability, liquidity, solvency and activity ratios in state-owned and private pharmaceutical companies in 2020-2022, where the novelty phenomenon is the phenomenon from the time of Covid-19 to after Covid-19. Because researchers see the problem of state-owned pharmaceuticals experiencing losses while private companies experience profits with the same company size. The research used independent sample t-test and Mann Whitney U statistical tests which obtained superior BUMS pharmaceutical results compared to BUMN. The loss factors found in BUMN were losses in sales of vaccines, medical devices and vitamins in 2021-2022, this was caused by BUMN's negligence in managing production volumes and indirectly due to regulations from the Minister of Health and the President regarding the Covid-19 emergency response. The benefits that can be taken by various parties are investment considerations and consideration of the suitability of utilization and production management so that it meets expectations.
Co-Authors Arfiana Dewi Azizah, Yunita Isnani Bayu Rama Laksono Bayu Rama Laksono Cantika Sari Siregar Dian Anita Nuswantara Eko Prasetyo Elliv Hidayatul Lailiyah Fikron Achmad Al-Fansuri Hariyati Hariyati Hendra Hendra Ika Permatasari Insyirah Putikadea Intan Kurnia Permatasari Lintang Venusita Lorenza, Imah Maulana Masfufah, Maratul Maulani, Dzikrilla Sarla Merlyana Dwinda Yanthi Nerisafitra, Paramitha Permatasari, Intan Kurnia Pujiono Pujiono Purnatasari, Aprelinda Putri, Dewi Diana Rediyanto Putra Rediyanto Putra, S.E., MSA Rohmawati Kusumaningtias ROHMAWATI KUSUMANINGTIAS Saputra, Moch. Doni Shofiyah, Indah