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All Journal El Tarbawi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Salus Cultura: Jurnal Pembangunan Manusia dan Kebudayaan Kunuz: Journal of Islamic Banking and Finance ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Siswantoro Siswantoro
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan Siswantoro Siswantoro
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.38

Abstract

Purpose: This research aimed to find out whether there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19 in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.finance.yahoo.com with a sample of 20 companies. The observation period in this study was 60 days, from 20 January to 14 April 2020. The method in this research was comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results show there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19, where the significant value of each variable is 0,000 < 0.05. Limitations: This research only observed one research object and the observation period was only 60 days. Besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and stock trading totals. Keywords: Stock prices, Stock trading totals, Hotel, Restaurant, Tourism companies, Covid-19
Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan Siswantoro Siswantoro
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 4 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i4.76

Abstract

Purpose: The purpose’s study was to understand whether the three factors of pressure (financial stability, financial target and external pressure) and company size can influence financial statement fraud. Research methodology: The data analysis method used logistic regression analysis, and the analysis tool is SPSS v21. The population in this study were 40 banking companies listed on the IDX with a research time of 3 years, from 2017-2019. The total sample was 99 samples. Results: One of the three pressure factors, namely financial targets, had a positive and significant effect on fraudulent financial statements, while financial stability and external pressure had no positive and significant effect. Company size is not able to influence financial statement fraud. Limitations: This research used only four independent variables and the pressure factor dimensions of fraud theory to predict that effect on fraudulent financial statements and only examines one object, namely banking companies. The period of the study is relatively short, only three years. Contribution: The results of this study are useful for principals to be more selective in choosing companies to invest in. Keywords: Fraudulent financial statements, Financial stability, Financial target, External pressure, Company size
Entrepreneurship Education Model of Pesantren on Reducing Unemployment Siswantoro Siswantoro
EL-TARBAWI Vol. 15 No. 1 (2022): Jurnal El-Tarbawi
Publisher : Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/tarbawi.vol15.iss1.art1

Abstract

Several previous studies have found that entrepreneurship can be alternative to reducing unemployment. Pesantren graduates are considered to have the potential to contribute to the average number of unemployed due to the lack of competence of students. On the other hand, as community-based institutions, many pesantren have potential that can be empowered. Therefore, the purpose of this study is to design a model of entrepreneurship education in pesantren. The research method used is a qualitative type with a literature study approach. The data used in this study are secondary in the form of journal articles, news, government reports, and other relevant sources. The data is then analyzed and integrated with the views of this researcher to produce a new concept in the form of an empowerment model through pesantren entrepreneurship education. The results of this study indicate that the designed model could be a solution to improve the entrepreneurial competence of students. The model consists of four important steps such as identifying business potential, capitalization of capital, capacity building of pesantren managers, and implementation of entrepreneurship education. Implementing the pesantren entrepreneurship education model requires contributions from various stakeholders such as governments, private sectors, communities, and universities.
The Effect of Covid-19 Pandemic on the Soundness of Islamic Banks in Indonesia SISWANTORO SISWANTORO
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 1 (2022): Vol2 No 1 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.527 KB) | DOI: 10.30984/kunuz.v2i1.170

Abstract

The purpose of this study is to answer the debate regarding the impact of the Covid-19 pandemic on the soundness of Islamic banks in Indonesia. In this study, the soundness of Islamic banking is measured using the RGEC method. The object of the research is focused on all Islamic banking companies operating in Indonesia with a total population of 14 companies. The data is the annual reports of the company in the period before and after the pandemic, namely the 2019 and 2020 periods. After the sample selection process was carried out, only 12 companies remained that met the criteria for further analysis. The data analysis technique used descriptive statistical analysis and different tests with paired sample t-test and Wilcoxon signed-rank test which had previously passed the normality test. The results showed that only the capital adequacy ratio indicator experienced significant differences before and after the Covid-19 pandemic in Indonesia, while the other three indicators showed no significant differences. This indicates that Islamic banking is still quite capable of overcoming the impact of the pandemic so that it does not have a serious effect on the soundness of Islamic banking.
Respond OJK Regulation Number 55: Can Good Corporate Governance Affect Banks Credit Risk in Indonesia? Siswantoro Siswantoro
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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

Abstract

Efforts to reduce the number of non-performing loans continue to be carried out, one of which is by enforcing the rules regarding good corporate governance as enshrined in POJK Number 55/POJK.03/2016. The purpose of this study is to respond to these regulations by testing whether the attributes of good corporate governance can influence bank credit risk. The total population is 44 established banking companies with three years from 2017 to 2019. The data analysis technique uses descriptive statistical analysis and partial hypothesis testing. The results showed that the size of the Board of Directors and the size of the Risk Monitoring Committee harmed credit risk. Meanwhile, the size of the Board of Commissioners, the proportion of Independent Commissioners, the meeting of the Board of Commissioners, and the size of the Audit Committee does not significantly influence bank credit risk.
Does Local Government’s Spending Effective in Improving Human Development Index? Study in Underdeveloped Region Siswantoro Siswantoro
Salus Cultura: Jurnal Pembangunan Manusia dan Kebudayaan Vol. 3 No. 1 (2023)
Publisher : Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55480/saluscultura.v3i1.102

Abstract

The purpose of this study was to examine each local government expenditure in the health, education, and economic functions against three indicators forming the Human Development Index (HDI) as a measure to assess community welfare, namely health, education, and economic indicators in 122 underdeveloped regions in Indonesia from 2015-2018 period. The HDI health indicator is measured using Life Expectancy (UHH), the education indicator is represented by School Year Expectation (HLS), and the economic indicator is represented by Population Expenditure per Capita (PPK). In addition, other variables that can affect HDI are included, namely poverty and population growth. The research method used multiple linear regression analysis with the selected model, namely the fixed effect model (FEM). This study used 488-panel data consisting of a combination of 122 cross-sectional data originating from 122 underdeveloped regencies/cities in Indonesia and time series data for 4 years from 2015-2018. The results showed that only local government expenditures in economic function had a positive and significant effect on the HDI economic indicators, namely PPK. If government spending on economic functions increases by 1%, it can increase the expenditure per capita of residents in underdeveloped areas in 2015-2018 by 0.03102%. Meanwhile, local government spending in the health function does not have a significant effect on UHH, and local government spending in the education function does not have a significant effect on HLS. Another result shows that the poverty variable has a negative and significant effect on all HDI indicators in underdeveloped areas.
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