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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Public and Business Accounting Jurnal Kendali Akuntansi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Indonesia Economic Journal
Hari Setiono
Universitas Islam Majapahit
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Altman Z-Score, Springate, Zmijewski dan Grover Pada PT. Hero Supermarket, Tbk Periode 2019-2022 Ratno Sarwanto; Hari Setiono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1170

Abstract

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health
Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada (Studi Pt.Bibit Alam Sampoerna Kediri) Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1219

Abstract

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.
Analisis Faktor Faktor Yang Mempengaruhi Underpricing Saham pada Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI Periode 2019-2021 (Studi Kasus pada Emiten Sektor Barang Konsumsi Primer) Achmad Deni Tri Setya Putra; Hari Setiono; Nur Ainiyah; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1220

Abstract

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) BERBASIS EXCEL FOR ACCOUNTING (EFA) Titis Indah Widyawati; Fahmi Poernamawatie; Hari Setiono; Ahmad Dahlan; Azhari Atul Aini; Dinda Andrianti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i2.703-715

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) diwajibkan untuk menyajikan laporan keuangan yang mengacu pada Standar Akuntansi Keuangan – Entitas Mikro, Kecil dan Menengah (SAK EMKM) sebagai perwujudan pertanggungjawaban perusahaan serta untuk mengetahui kondisi keuangan perusahaan. Selain itu, laporan keuangan yang kredibel dan andal akan memudahkan UMKM untuk mendapatkan fasilitas pembiayaan dari lembaga perbankan untuk pengembangan usaha. Laporan keuangan yang baik harus dapat digunakan sebagai dasar pengambilan keputusan. PT ESTIMA adalah sebuah industri UMKM yang bergerak pada bidang elektronik dan pemesinan yang berlokasi di Jalan Matoa Raya No. 18 Bulak Indah, Kel. Karangasem, Kec. Laweyan, Kota Surakarta. PT ESTIMA sebelumnya telah berusaha dengan maksimal untuk menyusun laporan keuangannya. Namun, dikarenakan kurangnya pengetahuan dan keahlian personalia bagian keuangan, PT ESTIMA masih belum mengimplementasikan SAK EMKM pada saat melakukan pencatatan laporan keuangannya. Penyusunan laporan keuangan yang masih sederhana juga menyebabkan PT ESTIMA terlalu lama dalam proses penyajian laporan keuangan. Berdasarkan pemaparan tersebut, tim pengabdian masyarakat mengadakan kegiatan pengabdian berupa pelatihan dan pendampingan yang bertujuan untuk menambah tingkat pengetahuan PT ESTIMA terhadap SAK EMKM dan meningkatkan keahlian dalam pembuatan desain laporan keuangan menggunakan Excel For Accounting (EFA). Metode pelatihan dan pendampingan ini adalah observasi, pemaparan materi, diskusi dan praktik kerja dengan rentang wakti pendampingan selama lima bulan, dan alur kegiatan pendampingan yang terdiri dari: observasi permasalahan mitra, persiapan kegiatan pengabdian masyarakat, pelatihan dan pendampingan, serta evaluasi dan tindak lanjut. Kegiatan pelatihan dan pendampingan ini merupakan salah satu implementasi Tri Darma Perguruaan Tinggi dengan cara membantu pertumbuhan dan perkembangan salah satu industri UMKM di Indonesia.
Minimalisasi Risiko Operasional dan Risiko Keuangan pada UMKM Kerupuk Tengiri Nur Ainiyah; Hari Setiono; Kasnowo; M. Bahril Ilmiddaviq
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 1 No. 3 (2024): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v1i3.280

Abstract

MSMEs that were once considered economically resilient during times of crisis were found to have a higher vulnerability to experiencing losses than large companies. This vulnerability is due to financial and non-financial constraints. Specifically, these obstacles are classified into operational risk, financial risk, and marketing risk. This activity aims to increase the knowledge and understanding of MSME players regarding HR and financial management to minimize operational and financial risks. This activity uses the methods of Counseling and Education as well as Mentoring and Coaching. The result is that this activity can be carried out successfully. Successful implementation is marked by the division of employee duties so that each employee has their responsibility for a job which can lead to increased employee performance. Apart from that, partners already understand the importance of financial management and its relevance for business development and decision-making. However, partners still do not know how to prepare financial reports by MSME).
Ethical Climate and Moral Intensity in Organizational Management: A Systematic Literature Review on Accountants’ Behavioral Responses Nur Ainiyah; Hari Setiono; Muhammad Bahril Ilmiddaviq
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.4569

Abstract

Ethical issues in accounting practice continue to raise concerns about professional judgment and integrity, underscoring the importance of understanding the behavioral determinants of ethical decision-making. This study aims to synthesize prior empirical Research examining the role of ethical climate and moral intensity in shaping accountants' behavioral responses. Using a systematic literature review approach guided by the PRISMA 2020 framework, this study analyzes 20 peer-reviewed empirical articles published between 2020 and 2025. The review is complemented by bibliometric mapping using VOSviewer to identify dominant themes and Research gaps. The findings indicate that ethical climate is a key organizational-level determinant of ethical judgment, ethical intention, and whistleblowing behavior, particularly in caring, rules, and law-and-code climates. Moral intensity emerges as a critical issue-specific factor that shapes ethical awareness and moderates the effect of ethical climate, especially through the magnitude of consequences and social consensus. However, the literature remains dominated by cross-sectional designs and intention-based outcomes, with limited attention to actual ethical behavior. This study contributes an integrative perspective that links organizational ethical context with moral cognition and underscores the need for future Research employing behavioral measures, multilevel designs, and cross-cultural approaches to strengthen the understanding of ethical decision-making in accounting practice in Organizational Management.
Islamic Financial Literacy from a Scientific Perspective: A Bibliometric Mapping from Google Scholar (2020–2025) M Bahril Ilmiddaviq Daviq; Hari Setiono; Nur Ainiyah
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.416

Abstract

This study investigates the development and thematic evolution of Islamic Financial Literacy (IFL) research from 2020 to 2025 using bibliometric analysis. Employing tools such as Publish or Perish, VOSviewer, and Biblioshiny, data were collected from Google Scholar to identify publication trends, keyword patterns, and conceptual clusters. The findings reveal that interest in IFL research surged between 2022 and 2023, driven by growing attention to ethical finance, Shariah-compliant digital services, and supportive policies in Muslim-majority countries. However, publication output declined significantly in 2024 and 2025. Visualizations show that keywords such as syariah, literacy, and Islamic banking are central to the literature, while emerging topics such as fintech and behavioral studies are gaining relevance. The study highlights a shift from conceptual to applied research and provides evidence-based recommendations to guide future scholarly and policy efforts. Islamic financial literacy, as this study shows, is not only an economic issue but also a sociocultural and technological one that must adapt to the changing financial landscape.
Pengaruh Risiko Kredit, Profitabilitas, dan Likuiditas terhadap Harga Saham pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Laila Cahya Humair; Hari Setiono; Nur Ainiyah
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m9184467

Abstract

The variation in stock prices in the banking sector is caused by the company's fundamental situation and investors' views on financial data. This study aims to examine the impact of credit risk, profitability, and liquidity on stock prices, referring to signaling theory and agency theory. A quantitative method with an associative approach was applied in this study. The population consisted of 47 banks listed on the IDX. Using purposive sampling, 25 banks were selected, resulting in 100 observations from 2022 to 2025. Secondary data were sourced from annual reports and stock price data, with credit risk estimated using NPL, profitability measured through ROE and NIM, liquidity measured with LDR, and stock prices using the closing price three days after the annual report release. The analysis was conducted using multiple linear regression with IBM SPSS 26. The study results show that NPL and LDR don’t affect stock prices, while ROE and NIM have a positive and significant relationship with stock prices. The research model is considered valid, with an Adjusted R² of 55.7%. The findings suggest that investors pay more attention to profitability when analyzing bank stocks.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Solvabilitas Terhadap Economic Value Added Salsa Bila Andini; Hari Setiono; M. Bahril Imiddaviq
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wgechb35

Abstract

This study aims to examine how capital structure, firm size, and solvency affect Economic Value Added (EVA) in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. EVA is utilized as a financial performance indicator because it reflects a company's ability to generate economic value after deducting the cost of capital. The study employs a quantitative approach using a causal-associative method. A purposive sampling method was used to select the sample, resulting in 42 banking companies and a total of 168 observations. Data analysis techniques include descriptive statistics, classical assumption testing, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that, individually, capital structure significantly affects EVA, whereas firm size and solvency do not have a significant effect. However, the three variables collectively exert a significant influence on EVA. These findings demonstrate that effective capital structure management is crucial for creating economic value within banking companies.
Pengaruh Dividend Yield, Arus Kas Operasional, dan Profitabilitas Terhadap Return Saham Sri Ayuni; Hari Setiono; Nur Ainiyah
Indonesia Economic Journal Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/g6vgnr65

Abstract

Stock returns are a key way for investors to check how well their investments are doing in the stock market. Consumer goods companies that are listed on the Indonesia Stock Exchange saw changes in their stock prices over the three years from 2022 to 2025, with some going up and others going down. This situation requires looking at the main things that affect how much stock prices go up, like dividends, cash flow from operations, and how profitable a company is. This study uses a numerical method and relies on data collected from financial reports and information from the capital market. The sample was chosen on purpose, including 32 companies and making a total of 128 observations over four years. Data analysis was done using multiple linear regression, and the SPSS software was used to help with this process. The results show a strong connection, showing that dividends and operating cash flow greatly affect stock returns.  
Co-Authors Achmad Dahlan Achmad Deni Tri Setya Putra Azhari Atul Aini Dinda Andrianti Fahmi Poernamawatie Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Mustofa kasnowo, kasnowo Khurniatul Irsyadah Laila Cahya Humair Lely Fithri Nela Margarita M Bahril Ilmiddaviq Daviq M. Bahril Imiddaviq Marisha Khanida Muhammad Bahril Ilmiddaviq Nur Ainiyah Nurdiana Fitri Isnaini Nurul Insanin Primasa Minerva Nagari Putri Aulia Febriana Ratno Sarwanto Rina Putri Leksono Rubiyanto Rubiyanto Salsa Bila Andini Sri Ayuni Tatas Ridho Nugroho Titis Indah Widyawati