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All Journal Jurnal Ekonomi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Iqtishoduna: Jurnal Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat GREENOMIKA Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review el-Jizya: Jurnal Ekonomi Islam Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation

Wiwit Hariyanto

Universitas Muhammadiyah Sidoarjo

Author-ID : 524258

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Influence of Corporate Social Responsibility, Good Corporate Governance, and Intellectual Capital on Company Value and Financial Performance Vivi Dwi Anggreini; Wiwit Hariyanto
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

In the current era of globalization, companies are growing rapidly, besides the current economy is less stable. In this case Corporate Social Responsibility, Good Corporate Governance and Intellectual Capital are very important to be implemented. With the aim of knowing whether Corporate Social Responsibility, Good Corporate Governance, and Intellectual Capital have an effect on Company Value and Financial Performance in Food and Beverages Companies listed on the Indonesia Stock Exchange for the 2015-2019 Period. This research method uses quantitative research. The type of data in this study is secondary data with data collection techniques using the documentation method. The sample used is Food and Beverages companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of this study indicate that Corporate Social Responsibility has no effect on firm value, good corporate governance has no effect on firm value, intellectual capital has no effect on firm value, corporate social responsibility has no effect on financial performance, good corporate governance has no effect on financial performance, and intellectual capital effect on Financial Performance.

The Effect of Financial Literacy, Minimum Investment Capital and Investment Motivation on Students' Interest to Invest in the Capital Market with an Understanding of Investment as a Moderating Variable Aisyah Sayyidah Khansa; Wiwit Hariyanto
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of moderating variables on Understanding Investment in Financial Literacy, Minimum Investment Capital and Investment Motivation on Student Interest to Invest in the Capital Market. The sample in this study was 100 respondents by distributing 100 questionnaires to Accounting Students, UMSIDA. By using data analysis techniques in the form of Outer Model for testing the validity and reliability of the data and Inner Model for hypothesis testing, using the SmartPLS version 3.0 application. The results in this study prove that Financial Literacy and Minimum Investment Capital cannot be moderated by Investment Understanding on Student Interest to Invest in the Capital Market. This is different from Investment Motivation which can be moderated by Investment Understanding. So that it can strengthen the relationship between Investment Motivation and Student Interest to Invest in the Capital Market.

Stock Split Impact: Analyzing Price and Return Changes in the Capital Market Inka Ayu Suhartini; Wiwit Hariyanto
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the effect of stock splits on stock prices and stock returns in the capital market. Drawing from the trading range theory and signaling theory, the research analyzes daily data over a five-year period (2015-2020) for 31 purposively sampled companies. The analytical methods employed include descriptive statistics, normality tests, and paired sample t-tests. The findings reveal significant differences in both stock prices and stock returns before and after stock splits. The results emphasize the significance of stock splits as a potential catalyst for financial changes in the market, holding implications for investors and market participants in their decision-making processes. Highlights: The study analyzes the impact of stock splits on stock prices and returns in the capital market. The research focuses on the trading range theory and its implications for stock splits. The findings highlight significant differences in stock prices and returns before and after stock splits, emphasizing the financial effects of these events in the market. Keywords: stock split, stock prices, stock returns, capital market, trading range theory.

Financial Ratios Impact: Bond Ratings in Indonesian Stock Exchange Manufacturing Companies Mas’adah, Lailatul; Hariyanto, Wiwit
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.9.2024.3567

This study aimed to investigate the impact of Retained Earning, Growth of Company, and Interest Coverage Ratio on bond ratings of manufacturing companies listed in the Indonesian Stock Exchange. The study used a quantitative approach with a sample of 104 bonds issued by seven companies that were rated by PEFINDO from 2014 to 2017. The data were analyzed using logistic regression analysis and processed using SPSS 18. The results showed that Retained Earning, Growth of Company, and Interest Coverage Ratio had a significant simultaneous effect on bond ratings. However, Retained Earning and Interest Coverage Ratio had a partial effect on bond ratings, while Growth of Company had no effect. This study implies that investors and bond issuers should pay attention to these financial ratios to make informed investment decisions.Highlights : Financial ratios are essential tools for evaluating the health and performance of manufacturing companies. Bond ratings are influenced by financial ratios such as Retained Earning, Growth of Company, and Interest Coverage Ratio. Logistic regression analysis can be used to determine the simultaneous and partial effects of financial ratios on bond ratings, providing valuable information for investors making informed investment decisions. Keywords: financial ratios, bond ratings, manufacturing companies, investment decisions, logistic regression analysis.

Stock Portfolio Risk and Return: Indonesia vs. China During Covid-19 Marini, Agusti; Hariyanto, Wiwit
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.9.2024.3782

This study aimed to compare the expected return and risk of stock portfolios in Indonesia and China during the Covid-19 pandemic using the Single Index Model. The study used a quantitative approach with a sample of IDX30 stocks listed on the Indonesian Stock Exchange and SSE50 stocks listed on the Shanghai Stock Exchange. The data were analyzed using the Single Index Model with Microsoft Excel 2010 and the independent sample t-test with SPSS 23. The results showed that four stocks in Indonesia and ten stocks in China met the criteria for forming an optimal stock portfolio using the Single Index Model. The study also found a difference in the expected return and risk of stock portfolios between Indonesia and China. This study implies that investors should consider the Single Index Model and the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic.Highlights : The Single Index Model is an effective tool for forming optimal stock portfolios during the Covid-19 pandemic in Indonesia and China. The study compares the expected return and risk of stock portfolios in Indonesia and China using the Single Index Model. The study highlights the importance of considering the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic. Keywords: stock portfolio, Single Index Model, Covid-19 pandemic, Indonesia, China.

Transforming Financial Reporting to Improve Accountability through Transparency in the Education Sector Utari, Nava Dwi; Hariyanto, Wiwit
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.9.2024.7881

This study examines the implementation of ISAK 35 in financial reporting at SDI Tarbiyatul Ummah, highlighting its significance for transparency and accountability in educational institutions. Through qualitative methods including interviews, observations, and documentation, it was found that the institution only relied on monthly cash book reports, failing to meet ISAK 35 standards. By reconstructing financial statements according to ISAK 35 guidelines, the study demonstrates the importance of adherence to accounting standards for improved transparency and accountability. This research contributes to filling the knowledge gap regarding financial reporting practices in educational institutions and provides recommendations for enhancing financial management practices in line with ISAK 35. Highlights: 1. ISAK 35 ensures transparency in financial reporting.2. Qualitative methods reveal institutional practices.3. Reconstruction enhances transparency and accountability in financial management. Keywords: Financial Reporting, ISAK 35, Educational Institutions, Transparency, Accountability

Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Assari, Putri Ayu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Daniyati, Adila Inas Dewi Ratiwi Meiliza Dian Irmayanti Diarti, Tri Wahyu Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Dita Nur Wahyuningtyas Divya Prihatiningrum Eka Novia Anggraini, Eka Novia Elsa Veronica Putri Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor Abidin Heri Widodo Hidayatullah, Muhammad Tegar Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Izza Noor Abidin, Fityan Julia Vivi Maulidah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Luthfiyati , Indi Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melinda, Puput Miftahul Huda Musdalifah, Siti Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noor Abidin, Fityan Izza Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Pangestu, Melania Pramaditya, Abimanyu Prasetyo Utomo Pratiwi, Yesica Erika Putri Ade Prayoga, Bagas Adi Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahmadhani, Ali Zainuri Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sriyono Sunarjo, Eka Fitria Hanum Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wati, Alis Setya Wiji Rahayu Winda Afichamala Wulansari, Srifany Yani, M Yuliana, Feriza

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