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All Journal Cendekia Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Journal of Accounting Science Kiryoku: Jurnal Studi Kejepangan Japanese Research on Linguistics, Literature, and Culture SOLUTION, Journal of Counseling and Personal Development J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Public Policy Review Nurse and Holistic Care Jurnal Pendidikan Teknik Elektro Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Jurnal Kesehatan Tropis Indonesia Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy International Journal of Accounting Innovation E-Jurnal Akuntansi
Heri Widodo
SMKN 1 Wonosari Caruban Madiun
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Accountability of Village Fund Management with the Village Financial System Application: Akuntabilitas Pengelolaan Dana Desa dengan Aplikasi Sistem Keuangan Maharani, Nazilah Indu; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1179

Abstract

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis. Highlights: Transparent accounting improves village fund management efficiency. The Siskeudes application enhances financial reporting accuracy. Public participation is vital for accountable village governance. Keywords: Governance, Management, Transparency, Accountability, Siskeudes
Impact of Profitability, Capital Structure, and Firm Size on Pharmaceutical Company Valuation: Evidence from Indonesia Yuana, Riza; Widodo, Heri
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 Sriwulandari, Solvia; Widodo, Heri
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
Assessing the Feasibility of an Edutech Startup: A Non-Financial and Financial Perspective Ibrahim, Qirbi; Widodo, Heri
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5570

Abstract

This empirical study examines the viability of an edutech startup focused on skill enhancement for students and fresh graduates. Employing a mixed-methods approach, the research assesses both non-financial and financial aspects. The findings indicate that the venture is feasible in terms of management, resources, market, marketing, socio-economic factors, and technical operations. From a financial perspective, the venture shows promise with favorable indicators, including the payback period, profitability index, and average rate of return. These results have significant implications for addressing the skills gap in the edutech industry, improving graduate employability, and enhancing competitiveness in the job market. Highlights: The study utilizes a mixed-methods approach for a comprehensive evaluation of the edutech venture's feasibility. Both non-financial and financial aspects are examined, affirming the venture's potential for success. The research has broad implications for addressing the skills gap, improving graduate employability, and enhancing competitiveness in the job market. Keywords: Edutech Startup, Feasibility Assessment, Skill Enhancement, Graduates, Employability
Impact on Timeliness in Financial Reporting in the Case of the Indonesia Stock Exchange Putri, Lidya Azaria; Widodo, Heri
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.9.2024.7859

Abstract

This quantitative study investigates the impact of capital structure and company size on the timeliness of financial reporting within Indonesia's industrial and real estate sectors listed on the Indonesia Stock Exchange from 2019 to 2021. Utilizing multiple regression analysis and Moderated Regression Analysis (MRA) with the Eviews program, the research finds that while capital structure does not significantly affect timeliness, company size positively influences it. However, auditor quality does not moderate either relationship. The results suggest that larger companies tend to adhere more closely to reporting deadlines, potentially due to their deeper understanding of regulations, while auditor quality does not alter this dynamic. Highlights: 1. Analyzes capital structure, company size impact on Indonesian financial reporting timeliness.2. Larger firms show significant association with timely reporting.3. Auditor quality doesn't moderate capital structure, company size influence. Keywords: Timeliness of financial reporting, Capital structure, Company size, Auditor quality, Indonesia Stock Exchange.
Transparency and Accountability Deficits in Indonesian Orphanage Financial Reporting Nisa, Zuhrina Rahayu; Widodo, Heri
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8054

Abstract

Non-profit organizations play a critical role in society, yet their financial reporting practices often lack the rigor of for-profit entities. This study examines the financial reporting of the Darul Aitam Orphanage Foundation, focusing on its compliance with ISAK 35 standards and its implementation of transparency and accountability principles. Despite the importance of these principles for trust and efficiency, a knowledge gap exists regarding their application in non-profit orphanages. The research employs a qualitative descriptive method, utilizing primary and secondary data from monthly reports, and collects data through observations, interviews, and documentation. Findings reveal that the Darul Aitam Orphanage Foundation has not adopted ISAK 35 standards and fails to fully implement transparency and accountability in its financial reporting. The financial records are rudimentary, noting only cash inflows and outflows, and lack detailed information needed by external stakeholders. These results underscore the need for improved financial practices in non-profit organizations to enhance accountability and transparency, thereby fostering greater trust and support from stakeholders. Highligt: The Darul Aitam Orphanage Foundation's financial reports do not adhere to ISAK 35 standards. The orphanage's financial practices lack comprehensive transparency and accountability. Enhanced financial reporting practices are necessary for better external analysis and stakeholder trust. Keywoard: Financial Reporting, Non-Profit Organizations, ISAK 35 Compliance, Transparency, Accountability
Financial Stability Drives Fraud in Indonesian Manufacturing Firdaus, Andini Nabila; Widodo, Heri
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8122

Abstract

This study investigates the influence of financial stability, external pressure, and financial targets on financial statement fraud in food and beverage manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2022. Using a quantitative approach with secondary data from 10 companies, we conducted multiple linear regression analysis with SPSS 26. Results indicate that financial stability significantly impacts financial statement fraud, while external pressure and financial targets do not. The findings suggest that improving financial stability can reduce financial statement fraud, highlighting the need for further research on the roles of external pressure and financial targets. Highlight: Financial Stability: Significantly impacts financial statement fraud. External Pressure: Does not significantly affect financial statement fraud. Financial Targets: No significant influence on financial statement fraud. Keywoard: Financial stability, external pressure, financial targets, financial statement fraud, Indonesian Stock Exchange
Macro-Factors' Impact on Stock Returns: Insights from Exchange-Diversified Shares Yulianto, Mochamad Rizal; Mekarsari, Dafita Wahyu; Widodo, Heri; Nurasik, Nurasik; Prasojo, Bayu Hari
Academia Open Vol 8 No 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8248

Abstract

This study investigates the impact of fundamental and macroeconomic factors on diversified stock returns, crucial for investment decisions. Employing purposive sampling, key analysis methods included coefficient of determination (R2), multiple regression, paired t-tests, and classic assumption tests. Results reveal that inflation, market price, profitability, and leverage insignificantly affect share prices, challenging conventional assumptions. These findings underscore the need for a reevaluation of factors influencing stock returns, prompting a rethinking of investment strategies and risk assessment in global markets. Highlights : Methodological Rigor: Utilized purposive sampling and robust statistical techniques like regression and t-tests to analyze the impact of diverse factors on stock returns. Challenging Conventional Wisdom: Findings contradict traditional assumptions about the influence of inflation, market price, profitability, and leverage on share prices. Implications for Investment Strategy: Emphasizes the necessity for a paradigm shift in investment strategies, urging a reassessment of risk evaluation and decision-making processes in global markets. Keywords : Stock returns, Fundamental factors, Macroeconomic factors, Investment decisions, Risk assessment
Narasi Pelepasan Emosi dalam Kajian Genre Healing Fiction sebagai Media Katarsis Ummah, Nadia Wirda; Puspitasari, Diana; Suryadi, Yudi; Widodo, Heri
KIRYOKU Vol 9, No 1 (2025): Kiryoku: Jurnal Studi Kejepangan
Publisher : Vocational College of Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kiryoku.v9i1.51-65

Abstract

Healing fiction is a genre in literary works that has a theme about healing, both spiritually and emotionally. The characters who appear in the healing fiction genre are described as finding inner peace and trauma recovery through the process of self-introspection, courage to face problems, relationships with others and relationships with nature. The healing fiction genre with its narrative that depicts characters who finally find inner peace, allows readers to experience emotional catharsis. This research will look at how the narrative elements of the healing fiction genre can be a vehicle for readers to experience the cathartic process. This research will use the narrative text analysis approach of Japanese novels with the healing fiction genre. This research will also use a thematic analysis approach to find out readers' responses. Reading works in the healing fiction genre can be a cathartic medium because it presents a feeling of relief like what happens in the process of accidental pleasure. 
FAMILY SUPPORT AND INCREASING HYPERTENSION DIET BEHAVIOR AMONG ELDERLY Urifah, Siti; Nasrudin, Nasrudin; Prihar Ninuk, Devin; Widodo, Heri
Nurse and Holistic Care Vol. 2 No. 3 (2022): Nurse and Holistic Care
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/nhc.v2i3.3659

Abstract

Background: Hypertension is one of health problems that often occurs among elderly group. Complications caused by hypertension such as heart disease, kidney failure, diabetes mellitus, stroke and even death. The hypertension diet pattern is one of interventions to keep a normal blood pressure level, which also as a strategy to prevent related complications. Objective: The purpose of this study was to determine the correlation between family support and increasing hypertension diet behavior among the elderly in the village of Ngimbang, Tuban, East Java. Methods: The research design used a correlational analytic design with a cross sectional approach. This study was conducted at June 2022 in Ngimbang Village, Tuban-East Java, Indonesia. The population of this study was 23 elderlies in Ngimbang village who had hypertension, the sampling technique used total sampling and obtained a sample of 23 people. Data collection of both dependent data (family support) and independent data (diet behavior) used questionnaires and it was adopted from Utari (2017). Data analysis used Chi Square statistical test with (ρ < α = 0.05). Result: The result of this study showed that most of the elderly aged 60-70 years and the majority were women. The degree of hypertension was majority at 1st and 2nd. Moreover, half of the respondents have good family support and 78.3% of them were in good hypertension diet behavior. The results of statistical analysis tests showed that there was a relationship between family support and dietary behavior in elderly people with hypertension with ρ-value = 0.014 (ρ < α = 0.05). Conclusion: Collaboration between health workers and community leaders or cadres should be needed to provide counseling to the elderly and the families about good eating habits in the elderly who suffer from hypertension, so that with good eating habits it is hoped that blood pressure can be controlled and reduce the risk of complications.
Co-Authors Afdal Afdal, Afdal Aisha Hanif Aisidah, Suffi Natul Bambang Tjahjadi Basuki , Bayu Hari Prasojo Deni Wardani Diana Puspitasari Dina Dwi Oktaviarini EKO WAHYUDI Fadiyah, Nur Laily Firdaus, Andini Nabila Firman, Karinda Hermawan Hermawan Ibrahim, Qirbi Irwan Anwar Islamiyah, Maya Adillah Khorita, Siti Arifatul Maharani, Nazilah Indu Mekarsari, Dafita Wahyu Mochamad Rizal Yulianto Nasrudin Nisa, Zuhrina Rahayu Nurasik, Nurasik Nurfitriana, Yunnisa Prayoga, I Putu Artawan Prihar Ninuk, Devin Puspanegara, Amelia Putri, Lidya Azaria Qusna, Asmaul Ratnasari, Dwi Ika Rizqi Amelia Putri, Rizqi Amelia Rohman Hakim, Rohman Safitri, Riza Yuana Sari, Dwi Navila Sri Wilujeng Sriwulandari, Solvia Syawaldi - ula, Naylul Ummah, Nadia Wirda Urifah, Siti Utami, Stefanni Cahyani Indah Widyaningsih, Eka Nur Yanti, Leny Irma Yuana, Riza Yudi Suryadi