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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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THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SELF-EFFICACY, AND SOCIAL NORMS ON RISK CREDIT BEHAVIOR IN PAYLATER USERS Islamiyah, Maya Adillah; Widodo, Heri
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.62

Abstract

Objective: This study was conducted with the aim of determining whether Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy and Social Norms have an effect on Risky Credit Behavior in the use of the Paylater feature. Method: This type of research uses associative with a quantitative approach. In this study, the population used was all students of the Accounting study program at the University of Muhammadiyah Sidoarjo and a sample of 100 students using the Paylater feature was obtained. The data in this study used primary data collected through a survey questionnaire. The data collection technique used a Likert scale derived from variable indicators using data analysis techniques using SPSS 23 Software. Results: The results of this study indicate that there is a negative and significant influence on Objective Financial Literacy and Subjective Financial Literacy while Financial Self-Efficacy and Social Norms show a positive and significant influence on Risky Credit Behavior in the use of the Paylater feature. Novelty: This study offers a new contribution by simultaneously analyzing the influence of Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy, and Social Norms on Risky Credit Behavior in the context of Paylater usage among university students—a topic that remains underexplored in previous literature, particularly among young users of digital financial services.
Meningkatkan Kinerja UMKM: Dampak dari Inklusi Keuangan dan Literasi Keuangan Widyaningsih, Eka Nur; Widodo, Heri
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 2 (2024): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i2.256

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inklusi keuangan dan literasi keuangan terhadap kinerja dan keberlangsungan sektor UMKM di Kabupaten Sidoarjo, mengingat pentingnya pengelolaan keuangan yang baik untuk kesejahteraan UMKM. Metode kuantitatif digunakan dengan sampel 64 UMKM, di mana data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis data PLS dengan software Smart PLS versi 4.0. Hasil menunjukkan bahwa inklusi keuangan dan literasi keuangan berpengaruh signifikan terhadap kinerja dan keberlangsungan UMKM. Penelitian ini diharapkan dapat memberikan informasi kepada pelaku UMKM sebagai dasar pengetahuan dan pembelajaran tentang pentingnya inklusi keuangan dan literasi keuangan, serta menjadi bahan pertimbangan dalam pengambilan keputusan untuk UMKM.
Revolusi Pengelolaan Keuangan: Dampak Transaksi Non-Tunai di Indonesia ula, Naylul; Widodo, Heri
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.270

Abstract

Penerapan transaksi non-tunai dalam administrasi negara bertujuan untuk mencegah dan memberantas korupsi, serta memastikan pengelolaan keuangan yang akuntabel, transparan, efektif, dan efisien. Penelitian ini mengevaluasi proses dan tantangan penerapan transaksi non-tunai dalam pengelolaan APBD di beberapa kecamatan di Sidoarjo dengan menggunakan metode kualitatif interpretatif dengan pendekatan studi kasus. Penelitian ini dilakukan dari 1 Februari hingga 31 Maret 2023, melibatkan wawancara, observasi, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa transaksi non-tunai di kecamatan-kecamatan tersebut sesuai dengan prinsip tata kelola yang baik, meningkatkan akuntabilitas, transparansi, efisiensi, dan pengendalian arus kas. Meskipun ada beberapa gangguan sistem dan internet, manfaat yang diperoleh termasuk transaksi yang dapat ditelusuri, visibilitas saldo harian, dan pelaporan keuangan yang lebih efisien. Penelitian ini menyoroti dampak positif transaksi non-tunai terhadap pengelolaan keuangan pemerintah daerah, serta menyarankan perlunya perbaikan sistem dan penerapan yang lebih luas.
Analisis Yuridis Terhadap Putusan Mahkamah Agung RI Tentang Tindak Pidana Menjalankan Praktik Keperawatan Tanpa Surat Izin Praktik Prayoga, I Putu Artawan; Widodo, Heri; Hakim, Rohman; Hermawan, Hermawan
JURNAL KESEHATAN TROPIS INDONESIA Vol. 1 No. 3 (2023): Juni
Publisher : PT. LARPA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63265/jkti.v1i3.30

Abstract

Pendahuluan: Perawat sebagai tenaga kesehatan dalam menjalankan praktik mandiri wajib memiliki izin dalam bentuk SIPP yang diatur dalam Pasal 46 ayat (1) Undang-Undang No. 36 Tahun 2014 dan Pasal 19 Undang-Undang No. 38 Tahun 2014 tentang Keperawatan. Metode penelitian merupakan penelitian hukum yuridis normatif yang meneliti tentang analisis yuridis terhadap Putusan Pengadilan No. 109/Pid.Sus/2019/PN Kbu tentang tindak pidana menjalankan praktik keperawatan tanpa surat izin dengan menggunakan 4 (empat) pendekatan, yaitu pendekatan kasus (case approach), pendekatan perundang-undangan (statute approach), pendekatan konsep (conseptual approach) dan pendekatan perbandingan (comparative approach). Hasil penelitian izin praktik keperawatan telah diatur secara khusus dalam ketentuan Pasal 19 Undang-Undang No. 38 Tahun 2014 tentang Keperawatan dan Hakim dalam memutus perkara No. 109/Pid.Sus/2019/PN Kbu tidak menjatuhkan sanksi pidana kepada terdakwa yang melakukan tindakan prmbedahan bisul yang berakibat kematian korban sebagaimana dakwaan Pasal 84 ayat (2) Undang-Undang No. 36 Tahun 2014, termasuk delik materiil yang harus ada hubungan kausalitas. Majelis hakim menilai tidak dilakukan autopsi terhadap korban menjadi kurangnya scientific evidence kasus ini sulit untuk dibuktikan. Kesimpulan Sehingga dari penelitian ini disarankan Dinas Kesehatan dan organisasi profesi lebih proaktif dalam melakukan pembinaan kepada perawat agar tidak berpraktik secara illegal dan Hakim dalam memutus perkara No. 109/Pid.Sus/2019/PN Kbu.
THE DIFFERENCES OF PROBLEM-FOCUSED COPING IN STUDENTS MAJORING IN HUMANITIES AND NON-HUMANITIES MAJORS Utami, Stefanni Cahyani Indah; Widodo, Heri
SOLUTION Vol 6, No 1 (2024)
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/sol.v6i1.9440

Abstract

This research aims to: (1) Find out whether there are differences in problem-focused coping in students majoring in humanities and non-humanities. (2) Find out how high problem- focused coping is for students majoring in humanities. (3) Knowing how high problem-focused coping is for students majoring in non-humanities. (4) Knowing which problem-focused coping scale items are identified and which items on the problem-focused coping scale are identified as low. This study is a comparative quantitative study that involves 200 respondents who are active students of the 2020-2022 batch of Sanata Dharma University Yogyakarta. There are two types of questionnaires in collecting the data in this study, there are an open questionnaire to determine the study program and class, and a closed questionnaire with a Likert Scale to calculate the problem-focused coping items of the students between the two sample groups. The questionnaire consists of 33 valid items, categorized into five aspects: self-activity, planning, minimizing competitive activities, self-control, and social support. The questionnaire's Alpha Cronbach reliability index was 0.722. As the assumption results were not met, the researcher used the Mann Whitney non-parametric t-test with the assistance of JASP 0.16.0.0 for Windows. The results of this study are: (1) There is a significant difference in problem-focused coping between students majoring in humanities and students majoring in non-humanities; (2) The level of problem-focused coping of students majoring in humanities tends to be in the high category; (3) The level of problem-focused coping of students majoring in non-humanities tends to be in the high category; (4) There are eight items with the number of item score achievements that are identified as moderate. So, the researchers propose guidance topics with the themes: (1) Deft in overcoming problems; (2) Planned life makes happy; (3) Building healthy relationships (4) Building positive openness.
Financial Accountability in Village-Owned Enterprises Governance: Akuntabilitas Keuangan dalam Tata Kelola Perusahaan Milik Desa Sari, Dwi Navila; Widodo, Heri
Indonesian Journal of Cultural and Community Development Vol. 16 No. 2 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i2.1257

Abstract

General Background: Village-Owned Enterprises (BUMDes) are vital instruments for local economic growth and community self-reliance. Specific Background: Many BUMDes face challenges in financial management, accountability, and transparency, impacting their operational sustainability. Knowledge Gap: Previous research often focuses on financial performance but rarely integrates governance and community participation perspectives. Aims: This study evaluates BUMDes’ financial management efficiency and accountability practices across several Indonesian villages. Results: The analysis shows that proper financial documentation, accounting system application, and adherence to SAK-ETAP standards significantly improve financial control and public trust. Novelty: The research links financial governance frameworks with community empowerment models for sustainable BUMDes performance. Implications: Strengthening internal control, transparency, and training for village officials can optimize local revenue generation and community welfare. Highlights: Financial transparency strengthens BUMDes performance. Accountability builds trust and village participation. Governance training improves financial efficiency.
Melacak Jejak Karakter Fiksi Idola Anak: Media Pendidikan Karakter dalam Industri Kreatif Widodo, Heri; Suryadi, Yudi; Puspitasari, Diana
J-Litera: Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Vol 4 No 2 (2022): November 2022
Publisher : Program Studi Sastra Jepang, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jlitera.2022.4.2.7463

Abstract

Sosok idola dalam dunia anak-anak berperan penting dalam proses pembentukan karakter. Anak-anak cenderung meniru hal-hal yang berkaitan dengan sosok idolanya, bahkan menjadikannya sebagai panutan. Oleh karena itu, kepedulian terhadap sosok idola anak-anak menjadi suatu hal yang penting untuk diperhatikan. Penelitian ini berusaha untuk mengungkap seperti apakah karakter fiksi yang menjadi idola anak, dan bagaimana proses, pola sehingga sesosok karakter fiksi menjadi idola. Penelitian ini adalah kualitatif fenomenologis. Penelitian ini melibatkan enam belas partisipan yang pada tahun 2019 berusia 20-21 tahun. Proses pengumpulan data dilakukan melalui observasi, kuesinoner. wawancara mendalam, Focused Group Discussion (FGD). Penelitian ini mengungkap bahwa sosok idola anak yang mempunyai tahun kelahiran 1999-2000 (tahun 2019 berusia 19-20 tahun) adalah karakter yang mempunyai sifat cerdas, ceria, pemberani, dan baik hati. Adapun proses pengenalan terhadap sosok idola ini dimulai menonton film di televisi, baik yang diawali dengan kesengajaan maupun ketidaksengajaan. Selain itu, proses karakter fiksi menjadi sosok idola juga berawal dari pembicaraan dengan teman-teman sepermainan baik di lingkungan sekolah maupun di lingkungan tempat tinggal.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SELF-EFFICACY, AND SOCIAL NORMS ON RISK CREDIT BEHAVIOR IN PAYLATER USERS Islamiyah, Maya Adillah; Widodo, Heri
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.62

Abstract

Objective: This study was conducted with the aim of determining whether Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy and Social Norms have an effect on Risky Credit Behavior in the use of the Paylater feature. Method: This type of research uses associative with a quantitative approach. In this study, the population used was all students of the Accounting study program at the University of Muhammadiyah Sidoarjo and a sample of 100 students using the Paylater feature was obtained. The data in this study used primary data collected through a survey questionnaire. The data collection technique used a Likert scale derived from variable indicators using data analysis techniques using SPSS 23 Software. Results: The results of this study indicate that there is a negative and significant influence on Objective Financial Literacy and Subjective Financial Literacy while Financial Self-Efficacy and Social Norms show a positive and significant influence on Risky Credit Behavior in the use of the Paylater feature. Novelty: This study offers a new contribution by simultaneously analyzing the influence of Objective Financial Literacy, Subjective Financial Literacy, Financial Self-Efficacy, and Social Norms on Risky Credit Behavior in the context of Paylater usage among university students—a topic that remains underexplored in previous literature, particularly among young users of digital financial services.
The Effect of Earnings Management and Financial Performance on Stock Returns Ahead of the Initial Public Offering with Company Size as Moderating Variable: Pengaruh Manajemen Laba dan Kinerja Keuangan terhadap Return Saham Menjelang Initial Public Offering dengan Ukuran Perusahaan sebagai Variabel Moderasi Ratnasari, Dwi Ika; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5925.504 KB) | DOI: 10.21070/ijler.v15i0.790

Abstract

This study aims to determine the effect of earnings management and financial performance on stock returns, with firm size as a moderating variable (Study of Companies Listed on the Indonesia Stock Exchange in 2017-2020). The variables in this study use independent variables, dependent variables and moderating variables. The independent variables of the study are earnings management and financial performance. The dependent variable of the study is stock returns. The research moderating variable is firm size. This study uses a quantitative approach. The research sample was taken using a non-probability sampling method with purposive sampling technique, with a total sample of 166 companies. This study uses SEM (Structural Equation Model) analysis in testing the research hypothesis. strengthen the effect of financial performance on stock returns.
The Influence of Good Corporate Governance, Earning Power and Leverage on Earnings Management in Manufacturing Companies in the Industrial and Consumer Goods Sector: Pengaruh Good Corporate Governance, Earning Power dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri dan Barang Konsumsi Firman, Karinda; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.263 KB) | DOI: 10.21070/ijler.v17i0.800

Abstract

Earnings management becomes a special day for organizations because there are often conflicts of interest called information asymmetry. The purpose of this research is to know whether the variables of GCG, earning power and leverage have an influence on the earnings management variable. The population in this research is the industrial sector companies and manufactured consumer goods on the IDX in 2017 to 2019. Purposive sampling is a sampling technique taken to determine the sample in this research so that this study found a sample of 15 companies so that the total samples taken for 3 years from 15 companies are 45 companies then secondary data which is the source of data in this study is tabulated and processed with the help of SPSS version 25 then a set of test tools to support the hypothesis with a partial t-test. This is done is the size of the Board of Commissioners which is a proxy for GCG proven to be able to influence earnings management. Managerial ownership which is a proxy for GCG is proven to be able to influence earnings management. Institutional ownership which is a proxy for GCG is able to influence earnings management. The size of the Audit Committee, which is a proxy for GCG, is proven to be able to influence earnings management. Earning Power is proven to be able to influence earnings management. Leverage is proven to be able to influence earnings management.
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