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All Journal IZUMI Cendekia Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Journal of Accounting Science Syntax Literate: Jurnal Ilmiah Indonesia 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 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 of Social Comunity Services Jurnal 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
Arts Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
SAK EMKM Adoption in Online Shop Financial Recordkeeping: Penerapan SAK EMKM dalam Pencatatan Keuangan Toko Online Munthe, Ridha Tuahta Maharany; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1469

Abstract

General Background: Micro, Small, and Medium Enterprises play a central role in Indonesia’s economy and require reliable financial reporting to support sustainability. Specific Background: Many MSMEs, including online-based businesses, still apply simple cash-based records that do not follow accounting standards. Knowledge Gap: Empirical evidence on SAK EMKM-based financial recordkeeping in small online manufacturing businesses remains limited. Aims: This study examines accounting practices at Elmeera Hijab Online Shop and evaluates financial records aligned with SAK EMKM. Results: The findings show that existing records were limited to cash inflows and outflows and lacked structured financial statements; after adjustment, statements of financial position, income statements, and notes were prepared. Novelty: This study presents a contextual case of SAK EMKM application in an online shop with manufacturing activities. Implications: The results provide practical guidance for MSMEs to improve financial reporting quality and decision-making through structured SAK EMKM implementation. Keywords: SAK EMKM, Financial Recordkeeping, MSMEs, Online Shop Accounting, Financial Statements Key Findings Highlights: Financial records were initially limited to basic cash transactions. Structured statements were prepared following SAK EMKM guidelines. Human resource limitations constrained formal accounting practices.
Bankruptcy Risk Classification of Plastic and Packaging Firms on the IDX: Klasifikasi Risiko Kebangkrutan Perusahaan Plastik dan Kemasan di Bursa Efek Indonesia (IDX) Ismidiyah, Fani; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1473

Abstract

General Background Financial distress remains a critical issue for manufacturing firms, particularly in sectors facing regulatory and economic pressure. Specific Background Plastic and packaging subsector companies listed on the Indonesia Stock Exchange experienced financial dynamics during 2020–2022 amid economic disruption and recovery. Knowledge Gap Limited empirical studies focus on bankruptcy risk classification within this subsector using updated post-pandemic financial data. Aims This study aims to analyze the potential bankruptcy condition of plastic and packaging subsector companies listed on the IDX during 2020–2022 using the Altman Z-Score model. Results The findings show that several companies consistently remained in the safe zone, while others persistently fell into the bankruptcy zone, and some demonstrated gradual financial recovery across the observation period. Novelty This research provides updated evidence on bankruptcy risk patterns in the plastic and packaging subsector during a critical economic period using the Altman Z-Score approach. Implications The results offer practical insights for corporate management, investors, and stakeholders to monitor financial health and apply early warning mechanisms for bankruptcy prevention. Keywords: Altman Z-Score, Bankruptcy Risk, Financial Ratios, Plastic and Packaging Subsector, Indonesia Stock Exchange Key Findings Highlights: Financial conditions across firms varied significantly during the 2020–2022 period Several companies showed persistent financial distress across three consecutive years Early detection using ratio-based models supports strategic financial monitoring
Financial Ratios and Stock Prices in Food Beverage Firms: Rasio Keuangan dan Harga Saham di Perusahaan Makanan dan Minuman Ningrum , Nadiyatus Setia; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1478

Abstract

General Background Stock prices are widely used as indicators of firm value in capital markets and reflect investor assessments of corporate financial performance. Specific Background In Indonesia, food and beverage companies represent a growing manufacturing sector that attracts investors due to stable demand and continuous expansion. Knowledge Gap Previous studies report inconsistent findings regarding the role of earnings per share, debt structure, and equity returns in explaining stock price movements, particularly across different periods and sectors. Aims This study aims to examine the relationship between Earning Per Share, Debt to Equity Ratio, and Return on Equity on stock prices of food and beverage companies listed on the Indonesia Stock Exchange during 2019–2023. Results Using multiple linear regression on secondary data from selected firms, the findings indicate that Earning Per Share shows a significant positive relationship with stock prices, while Debt to Equity Ratio also demonstrates a significant association. Return on Equity displays a positive but not consistently significant relationship. Novelty The study provides updated empirical evidence by focusing on a specific industrial sector and a recent observation period. Implications The results highlight the importance of profitability and capital structure indicators as key considerations for investors and corporate management in evaluating stock price dynamics. Keywords: Earning Per Share,Debt to Equity Ratio,Return on Equity,Stock Price,Indonesia Stock Exchange Key Findings Highlights: Profit per share demonstrates a strong statistical relationship with market valuation. Leverage structure is closely associated with investor assessment in the observed sector. Equity return shows varying relevance across firms and periods.
Business Duration Strengthens Capital and Cost Management for MSME Profitability Hanafi, M. Syamsudin Al; Widodo, Heri
Indonesian Journal of Cultural and Community Development Vol. 16 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/wsr6pz69

Abstract

General Background: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in sustaining village economies and community livelihoods in Indonesia. Specific Background: Sayangan MSMEs in Kebakalan and Kesambi Villages represent hereditary manufacturing businesses facing challenges in managing capital, production costs, and sales turnover to achieve stable profitability. Knowledge Gap: Prior studies show inconsistent findings regarding how these factors relate to profitability, particularly regarding the role of business duration as a moderating variable in village-based MSMEs. Aim: This study examines the relationships between business capital, production costs, and sales turnover with profitability, while positioning business duration as a moderating factor. Results: Findings reveal that capital and sales turnover are positively associated with profitability, production costs are significant, and business duration strengthens the relationships between capital and costs with profitability but not between sales turnover and profitability. Novelty: The study integrates business duration as a moderating variable within a localized village MSME context, providing a community-based managerial perspective. Implications: Results offer practical guidance for MSME actors to prioritize efficient cost control, optimal capital use, and experiential learning to maintain sustainable profitability in rural enterprises.
Anime Merchandise: Faktor-Faktor Penentu Konsumsi Produk Budaya Populer Jepang Widodo, Heri; Puspitasari, Diana; Suryadi, Yudi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i2.63529

Abstract

Penelitian ini bertujuan mengidentifikasi faktor-faktor penentu konsumsi anime merchandise di kalangan penggemar budaya populer Jepang di Indonesia. Menggunakan pendekatan kualitatif berbasis Interpretative Phenomenological Analysis (IPA), penelitian ini menganalisis data dari 18 wawancara mendalam, observasi partisipatif, dan dua sesi focus group discussion (FGD) dengan responden aktif di Jakarta dan Purwokerto. Temuan mengungkap lima faktor dominan: (1) identitas fan dan afiliasi komunitas, (2) nostalgia dan ikatan emosional terhadap karakter, (3) kualitas dan orisinalitas produk, (4) strategi pemasaran visual dan digital, serta (5) nilai simbolik sebagai ekspresi status sosial dan modal budaya. Konsumsi merchandise tidak hanya bersifat transaksional, melainkan menjadi praktik identitas, afeksi, dan pertukaran budaya transnasional. Penelitian ini memperluas Consumer Culture Theory (CCT) dan fan studies dengan konteks Asia Tenggara, sekaligus memberikan implikasi praktis bagi industri kreatif dalam merancang strategi merchandising yang berbasis komunitas, emosional, dan visual.
ANALYSIS OF INTERNAL AUDIT IMPLEMENTATION AND ITS IMPACT ON SCHOOL FINANCIAL TRANSPARENCY Biduri, Sarwenda; Widodo, Heri; Rahmawati, Imelda Dian; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.460

Abstract

Objective: This research aims to analyze the implementation of internal audits and their impact on the financial transparency of SMP Muhammadiyah 5 Tulangan. Internal audit is one of the important control mechanisms in ensuring accountability and transparency in the management of educational funds. Method: The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation. Results: The research results show that the implementation of internal audits has been carried out systematically through the examination of financial documents, evaluation of expenditure procedures, and reporting to the school and foundation leadership. The implementation of internal audits has a positive impact on the improvement of financial report transparency, administrative orderliness, and increased stakeholder trust. Novelty: This research aims to analyze the implementation of internal audits and their impact on the financial transparency of SMP Muhammadiyah 5 Tulangan.
Culture Industry and Japanese Identity in Snack and Drinks Products in Indonesia Puspitasari, Diana; Suryadi, Yudi; Widodo, Heri
IZUMI Vol 11, No 1 (2022)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/izumi.11.1.31-43

Abstract

This research discusses the Japanese identity inherent in food and beverage products produced and marketed in Indonesia with a cultural industry perspective. The purpose of this research is to reveal the form of Japanese identity attached to the products and its relationship with the cultural industry so that it will appear that the relationship between the two is interrelated and mutually supportive. This research is descriptive qualitative using the content analysis method on product packaging design on a cultural industry approach. The results found a Japanese identity in writings form, words, pictures, flavor variations, and a compilation of Japanese and local flavor variants on product packaging. The packaging design is made as if it is transferring Japan into the packaging of products. In the small packaging, it summarizes the discourse of the culture industry as well as provides a simulacrum for Japanese lovers. The use of Japanese identity has become a widespread cultural commodity in the financial and cultural economy. <a href="https://gb777info.com">gb777</a><a href="https://pajak.blitarkota.go.id/uploads/profile/">gb777</a><a href="https://baak.uika-bogor.ac.id/uploads/">slot gacor</a><a href="https://siadmin.baak.uika-bogor.ac.id/files/images/">gb777</a><a href="https://jdih.dprd-pemalangkab.go.id/">gb777</a><a href="https://disnakertrans.bungokab.go.id/">GB777</a><a href="https://jdih.bungokab.go.id/">GB777</a>slot gacorslot gacor
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 Firnata, Tifani Angga Hanafi, M. Syamsudin Al Hermawan Hermawan Ibrahim, Qirbi Imelda Dian Rahmawati Irwan Anwar Islamiyah, Maya Adillah Ismidiyah, Fani Khorita, Siti Arifatul Maharani, Nazilah Indu Mekarsari, Dafita Wahyu Mochamad Rizal Yulianto Munthe, Ridha Tuahta Maharany Nasrudin Ningrum , Nadiyatus Setia Nisa, Zuhrina Rahayu Nur ‘Azah 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 Sarwenda Biduri 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