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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 Effect of Budget Participation on Managerial Performance with Organizational Commitment as Moderating Variable on Company: Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Komitmen Organisasi sebagai Variabel Moderating pada Perusahaan Yanti, Leny Irma; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.69 KB) | DOI: 10.21070/ijler.v19i0.886

Abstract

The purpose of the study was to determine the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable in the GAPENSI company. Companies that are members of the joint construction contractors in Sidoarjo are the population taken in this observation. The sample in this research was taken using a saturated sampling technique where the total sample population used in the questionnaire was 39 members of the GAPENSI company in Sidoarjo. The data analysis method used is Partial Least Square analysis. That the results of this study provide results, namely that the first budget participation affects managerial performance at the GAPENSI company, the second organizational commitment is not able to affect the relationship between budget participation and managerial performance at the GAPENSI company.
Revolutionizing Environmental Accountability through Corporate Practices: Merevolusi Akuntabilitas Lingkungan melalui Praktik Perusahaan Puspanegara, Amelia; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1144

Abstract

This study explores the application of environmental accounting as a strategy for addressing environmental impacts and enhancing corporate social responsibility (CSR) at CV. Royal Super Feed. Despite providing local employment, the company faces challenges such as industrial waste pollution impacting the surrounding community and ecosystem. Through qualitative methods including observations, interviews, and documentation analysis, the research examines environmental accounting practices and corporate policies aimed at mitigating environmental damage and promoting sustainability. Findings highlight significant environmental costs related to waste management and CSR programs focused on community welfare and environmental development. The study underscores the importance of environmental accounting in monitoring resource use, assessing impacts, and fostering sustainable business practices, offering insights for companies aiming to integrate environmental concerns into their operational frameworks effectively. Highlights: Tracks resource use, assesses impacts. Enhances community welfare, environmental development. Insights from observations, interviews aid understanding. Keywords: Environmental accounting, CSR, industrial waste pollution, sustainability, qualitative research
Accounts Payable, Intellectual Capital, and Corporate Value: Case Study of Food and Beverage Sector on IDX 2016-2020: Hutang Usaha, Modal Intelektual, dan Nilai Perusahaan: Studi Kasus Sektor Makanan dan Minuman di BEI 2016-2020 Wilujeng, Sri; Widodo, Heri
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1369

Abstract

This quantitative study investigates the influence of account payable policy and intellectual capital on the value of companies within the food and beverages sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was employed to select a sample of eight manufacturing companies for the period 2016-2020. Data were collected using documentation techniques and analyzed using SPSS. Results indicate that while the account payable policy significantly affects firm value, intellectual capital does not exhibit a significant impact. These findings shed light on the strategic importance of managing account payables for enhancing firm value in the food and beverages industry. Highlights : The study investigates the influence of account payable policy and intellectual capital on firm value in the food and beverages sector. Purposive sampling was used to select a sample of eight manufacturing companies listed on the Indonesia Stock Exchange. Findings reveal that while account payable policy significantly affects firm value, intellectual capital does not demonstrate a significant impact. Keywords: Account Payable Policy, Intellectual Capital, Firm Value, Food and Beverages, Indonesia Stock Exchange
Financial Performance, Dividend Policy, and Firm Value in Indonesian Consumer Goods Sector: 2019-2021 Study: Kinerja Keuangan, Kebijakan Dividen, dan Nilai Perusahaan pada Sektor Barang Konsumsi di Indonesia: Analisis 2019-2021 Nurfitriana, Yunnisa; Widodo, Heri
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1371

Abstract

This study investigates the nexus between return on assets (ROA), return on equity (ROE), dividend payout ratio (DPR), and firm value, represented by stock prices, within the consumer goods industry sector on the Indonesia Stock Exchange from 2019 to 2021. Utilizing a sample of 26 companies, employing Partial Least Square (PLS) analysis, the research reveals that neither ROA nor ROE significantly influences stock prices, and ROE exhibits no impact on DPR. Moreover, DPR fails to influence stock prices, and it cannot serve as an intervening variable between ROA or ROE and stock prices. These findings suggest a decoupling between financial performance metrics and market valuation within the consumer goods sector, urging a reconsideration of conventional wisdom regarding the determinants of stock prices in this industry Highlights : Limited Influence of ROA and ROE: The study reveals that return on assets (ROA) and return on equity (ROE) do not significantly impact stock prices in the consumer goods sector. Mediation Role of DPR: Dividend payout ratio (DPR) fails to mediate the relationship between ROA or ROE and stock prices, indicating its limited influence on market valuation within the sector. Implications for Market Valuation: The findings challenge traditional assumptions about the determinants of stock prices in the consumer goods industry, prompting a reevaluation of financial performance metrics' relevance in market valuation. Keywords: Consumer Goods Sector, Stock Prices, ROA, ROE, DPR
Capital Structure and Corporate Governance: Shaping Company Value through Dividends: Struktur Modal dan Tata Kelola Perusahaan: Membangun Nilai Perusahaan Melalui Dividen Khorita, Siti Arifatul; Widodo, Heri
Indonesian Journal of Public Policy Review Vol. 25 No. 3 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i3.1402

Abstract

Background: The dynamic interplay between corporate financial strategies, particularly capital structure and dividend policies, significantly influences firm value in the manufacturing sector.Knowledge Gap: While previous research has explored the direct relationships between capital structure and firm value, less attention has been paid to the moderating effects of dividend policy, profitability, and Good Corporate Governance (GCG) in this context. Aims: This study aims to assess the moderating roles of dividend policy, profitability, and GCG on the relationship between capital structure and firm value. Results: The findings indicate that dividend policy, profitability, and GCG significantly moderate the relationship between capital structure and firm value, suggesting that firms must balance dividend distribution with their capital structure decisions. Novelty: This research contributes to the existing literature by integrating dividend policy and GCG into the analysis of capital structure's effect on firm value, addressing previously overlooked aspects. Implications: The study underscores the importance of prudent dividend policies and robust corporate governance in enhancing firm value, offering valuable insights for managers and investors aiming to optimize financial performance in the competitive food and beverage manufacturing sector. Highlights : Moderating Effects: Dividend policy, profitability, and GCG significantly moderate the relationship between capital structure and firm value. Financial Balance: Firms must balance dividend distribution with capital structure decisions to enhance overall value. Managerial Insights: The findings provide crucial insights for managers and investors to optimize financial performance in the food and beverage sector. Keywords: capital structure, dividend policy, firm value, profitability, Good Corporate Governance
The Effectiveness of Internal Control in Amal Usaha Pendidikan Muhammadiyah as a Fraud Prevention Hanif, Aisha; Widodo, Heri; Dina Dwi Oktaviarini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This study aims to analyze the effectiveness of the internal control system in preventing fraud in Muhammadiyah Education Charities. The background of this study departs from the importance of accountable and transparent governance in the management of Muhammadiyah educational institutions, which have a strategic role in developing the people’s character and intellect. The research uses a qualitative approach with a case study method, relying on in-depth interviews, observations, and documentation as data collection techniques. Data was obtained through in-depth interviews with LPPK auditors, school principals, main treasurers, cash receipt and expenditure staff, direct observation, and documentation. Data analysis was carried out using thematic analysis, which involves data reduction, presentation, and conclusion drawing. The research will be carried out from August to November 2024. The study results show that implementing the five components of internal control according to the COSO framework is still not optimal, especially in the aspects of the control environment, risk assessment, control activities, information, and communication. It was found that the lack of written SOPs, awareness of the importance of risk assessment, and weak communication systems are the main inhibiting factors in preventing fraud. In conclusion, the internal control system in this education unit still needs structural and cultural strengthening to build more effective governance and integrity. This research contributes by mapping the weaknesses of internal control in Muhammadiyah's AUM based on the COSO framework and offering the integration of Muhammadiyah values in fraud prevention. The novelty of this research is an effort to connect the principles of modern internal control (COSO) with the values of progressive Islamic ethics of Muhammadiyah in building accountable and integrity educational governance.
Deconstruction of the wife figure in the Ie system in the anime Tadaima, Okaeri Putri, Rizqi Amelia; Puspitasari, Diana; Widodo, Heri
Japanese Research on Linguistics, Literature, and Culture Vol. 7 No. 2 (2025): May
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jr.v7i2.12263

Abstract

The development of Japanese popular culture has given rise to various representations of non-traditional families, one of which is through the omegaverse subgenre in boys' love works. The anime Tadaima, Okaeri explicitly presents the omegaverse family through the character of Fujiyoshi Masaki, an omega man who plays the role of wife in the family. This study aims to analyze the deconstruction of the wife figure in the Japanese ie system using Derrida's perspective. The study uses content analysis of 12 episodes of Tadaima, Okaeri. The analysis focuses on the two main duties of the wife in the ie system, namely kaji (domestic work) and ikuji (childcare). The results show that Masaki consistently carries out domestic and caregiving activities traditionally attributed to women. This reversal disrupts binary oppositions such as male-female, public-domestic, dominant-submissive, which have been considered stable in the ie structure. Through Derrida's concept of hierarchy reversal and supplement, this anime shows that the role of wife is not a natural characteristic of women, but rather an interchangeable socio-cultural construct. However, Masaki's presence also further reinforces the patriarchal system that what is appropriate and suitable in the domestic sphere is the status of a wife.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL, AND INSTITUTIONAL OWNERSHIP ON THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) Aisidah, Suffi Natul; Widodo, Heri
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.19

Abstract

Objective: This study aims to determine the effect of Corporate Social Responsibility, Intellectual Capital, and Institutional Ownership on Financial Performance. Method: This study uses quantitative methods and secondary data sources with mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023 as the object of study. The sampling technique used purposive sampling, which is a technique of sampling based on specific criteria, resulting in 11 companies with a total of 33 sample data. Data analysis was performed using multiple linear regression with SPSS 25 software. Results: The results of the study show that: (1) Corporate Social Responsibility does not affect financial performance, (2) Intellectual Capital affects financial performance, and (3) Institutional ownership has a positive effect on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Novelty: The novelty of this study lies in its integrated examination of Corporate Social Responsibility, Intellectual Capital, and Institutional Ownership simultaneously in predicting financial performance, specifically within mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research provides updated empirical evidence by combining these three determinants in one model and focusing on a post-pandemic dataset, which has rarely been explored in previous studies on the Indonesian mining sector.
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