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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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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PROFIT MARGIN AND INVENTORY TURNOVER : HOW DO THEY AFFECT FINANCIAL DISTRESS IN RETAIL COMPANIES LISTED ON THE IDX 2019-2023 PERIOD IN THE ERA OF TECHNOLOGICAL DISRUPTION? Inge Sulistyo; Hariyanto, Wiwit
Journal of Economic and Economic Policy Vol. 2 No. 4 (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.v2i4.72

Objective: This study aims to determine profit margin and inventory turnover on financial distress in retail companies that go public on the Indonesia Stock Exchange (IDX) in the era of technological disruption. Method: This study is a quantitative study with a population taken from retail companies listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2023 period. The research sample was 14 companies that met the criteria using purposive sampling techniques. The data analysis technique used multiple linear regression with SPSS software ver 23. Results: Based on the results of the research that has been conducted, it shows that : (1) Profit margin have an effect on financial distress and (2) Inventory turnover have an effect on financial distress in retail companies listed on the Indonesia Stock Exchange in 2019-2023. Novelty: This study provides a novel insight by focusing on the impact of profit margin and inventory turnover on financial distress specifically in publicly listed retail companies during the era of technological disruption in Indonesia, a context that has been rarely explored in previous research.

Analysis of Factors Affecting Disclosure of Islamic Social Reporting (ISR): Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR) Daniyati, Adila Inas; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 1 No. 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

This.study aims to.determine.the effect of Company Size (Return), Return On Assets (ROA), Debt to EquityRatio (DER) on the disclosure of Islamic Social Reporting (ISR) partially and simultaneously on companies recorded in the JII (Jakarta Islamic Index) period 2015-2017 with 19 companies.This study uses a quantitative approach. By using secondary data where data collection is on the IDX of the Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is done by tracing financial reports, annual reports and ongoing.reports or company social information selected as samples. The results of this study state that partially the company size variable (size), and Return on Assets (ROA) have a significant effect on ISR disclosure while the Debt to Equity Ratio (DER) variable does not significantly influenceISR disclosure. Simultaneously the company size variable (size), return on assets (ROA) and Debt to Equity Ratio (DER) affect the ISR disclosure.

Comparison of the Accuracy of Capital Asset Pricing Model (CAPM) and Abitrage Pricing Theory (Apt) in Predicting LQ45 Stock Returns: Perbandingan Akurasi Capital Asset Pricing Model (CAPM) dan Abitrage Pricing Theory (Apt) Dalam Memprediksi Return Saham LQ45 Wati, Alis Setya; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 1 No. 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine which method is more appropriate in predicting LQ45 stock returns (2015-2017 period). The accuracy of the CAPM method and the APT method is measured by Mean Absolute Deviation (MAD). This research uses quantitative methods with purposive sampling tech- nique. The population used in this study were all company shares listed in the LQ45 Index and obtained 32 shares for the LQ45 Index which was used as the research sample. The accuracy of the CAPM and APT models is measured through MAD (Mean Absolute Deviation), while the independent sample t-test is used to compare the accuracy between the CAPM method and the APT method. The results showed that the CAPM method was more appropriate than the APT method in predicting LQ45 stock returns because the value of MADCAPM was smaller than the average MADAPT, namely MADCAPM (0.0004) < MADAPT 0.0113, and based on the results of different test independent sample t-test with SPSS H0 is rejected and Ha is accepted, there is a difference in accuracy because the Sig value is smaller than the significance level (5%), namely Sig = 0,000 < 0.05.

Civil Officials' Self-Control and Investment Planning Intentions: A Study in Financial Management: Pengendalian Diri Pejabat Sipil dan Niat Perencanaan Investasi: Sebuah Studi dalam Manajemen Keuangan Hariyanto, Wiwit; Arizanda Rahayu, Ruci; Noor Abidin, Fityan Izza; Hidayatullah, Muhammad Tegar; Huda, Miftahul
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.953

Abstract: This research examines the influence of self-control levels among civil officials in relation to their investment planning intentions, considering the importance of effective financial management for future income and expenses. Utilizing purposive sampling, data from 77 respondents were collected through a questionnaire. The study employs Smart PLS software and partial least squares (PLS) analysis to test hypotheses. The findings underscore the significance of technology readiness and unveil implications through a SINTA-ranked journal publication, national seminar article, and intellectual property rights. As financial aspirations persist among individuals, especially those with families, many remain hindered by financial constraints. This study underscores the urgent need to address these challenges, offering insights for informed financial decision-making and goal realization. Highlight: Examining Self-Control and Investment Intentions: This study explores how self-control levels among civil officials influence their intentions for investment planning, emphasizing the crucial role of effective financial management in shaping future income and expenses. Methodology and Analysis: Employing purposive sampling and Smart PLS software with partial least squares (PLS) analysis, data from 77 respondents are analyzed to test hypotheses related to technology readiness and its implications. Addressing Financial Challenges: With enduring financial aspirations, especially within families, many individuals face constraints. The study underscores the urgency of tackling these challenges, providing insights for informed financial decision-making and achieving financial goals. Keyword: Self-Control, Investment Planning, Financial Management, Technology Readiness, Financial Constraints

Work Environment's Impact on Student Self-Regulation in Learning: Dampak Lingkungan Kerja terhadap Regulasi Diri Siswa dalam Belajar Pratiwi, Yesica Erika Putri Ade; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1077

This study examines the self-regulation practices of accounting students at Muhammadiyah College of Sidoarjo who work while studying, focusing on their transition from online to offline learning. Using qualitative methods, including interviews, observations, and documentation, the research found that students with flexible work conditions manage their study time better and have stronger self-regulation skills. In contrast, those in inflexible work environments struggle with self-regulation, often handling study tasks spontaneously. These findings highlight the need for targeted support to enhance the self-regulation skills of working students, especially those in rigid job conditions. Highlight: Flexible jobs improve students' self-regulation and study management. Inflexible jobs result in poor self-regulation and spontaneous studying. Targeted support needed for students in rigid work conditions. Keyword: Self-regulation, working students, offline learning, online learning transition, qualitative study

AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency: AIS Merevolusi UMKM, Meningkatkan Transparansi Keuangan Global Musdalifah, Siti; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1079

This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability. Highlights: AIS boosts MSMEs' transparency and accountability. Qualitative data collection method employed. Findings underscore AIS's pivotal role in decision-making processes. Keywords: AIS, Transparency, Accountability, MSMEs, Decision-making

Apakah Perceived Ease Of Use, Perceived Usefulness, Perceived Trust, Dan Persepsi Risiko Berpengauh Terhadap Intention To Use E-Money Dengan Pendekatan Technology Acceptance Model (TAM)? Biduri, Sarwenda; Hariyanto, Wiwit; Loekitasari, Silvy; Irma Suyani, Ade
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.425

Abstract The purpose of this study was to determine the effect of Perceived ease of use, Perceived usefulness, Perceived trust, and Perceived risk partially on the intention to use e-money with the Technology Acceptance Model approach. This research method uses a quantitative approach. The data collection technique is a questionnaire. The samples were determined using convenience sampling. The total respondents in this study were 74 respondents. The data analysis technique used SPSS software. The results of the study prove that partially the variables Perceived ease of use, Perceived usefulness, and Perceived trust affect the intention to use e-money. Perception of risk has no effect on the intention to use e-money.

GENDER MODERATING THE RELATIONSHIP OF LOVE OF MONEY, RELIGIUSITY, MORALITY TO THE TRENDS OF FRAUD ACCOUNTING VILLAGE FUNDS Pramaditya, Abimanyu; Biduri, Sarwenda; Hariyanto, Wiwit; Rahma Dewi, Santi
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1056

Penelitian ini mempunyai tujuan guna menganalisis Gender dalam memoderasi pengaruh Love Of Money, Religiusitas, Moralitas terhadap Kecenderungan Fraud Accounting Dana Desa di Kecamatan Candi, Kabupaten Sidoarjo. Metode pengambilan sampel yang digunakan adalah metode sampling jenuh dikarenakan populasinya relative kecil. Sampel dalam penelitian ini berjumlah 60 responden. Pada penelitian ini menggunakan data primer. Hasil pada penelitian ini mendapatkan hasil bahwa Love Of Money berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Religiusitas berpengaruh terhadap Kecenderungan Fraud Accounting Dana Desa. Moralitas berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Love Of Money terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Religiusitas terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Moralitas terhadap kecenderungan Fraud Accounting Dana Desa.

Fraud Detection of Financial Statements Using the Beneish M Score Method (Empirical Study on Retail Trading Companies Listed on the Indonesia Stock Exchange 2016-2018): Pendeteksian Kecurangan Laporan Keuangan Menggunakan Metode Beneish M Score (Studi Empiris Pada Perusahaan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Sunarjo, Eka Fitria Hanum; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study was conducted to determine the retail trading companies listed on the Indonesia Stock Exchange in 2016-2018 which are classified as manipulators and non-manipulators. The type of data used in this research is secondary data. The population in this study are retail trading companies totaling 22 companies and producing a sample of 13 retail trading companies using purposive sampling method. The analytical technique used in this study is a quantitative descriptive technique using the Beneish M Score . The results of the study show that there are 15 retail trading companies that are classified as manipulators in 2016-2018 and have a percentage of 38.46%. The manipulator companies consist of 6 companies in 2016 , 5 companies in 2017 , and 4 companies in 2018 . While the results of the study show that retail trading companies that are classified as non-manipulators in 2016-2018 amounted to 24 companies and had a percentage of 61.54%. The non-manipulator companies consist of 7 companies in 2016, 8 companies in 2017, and 9 companies in 2018.

The Role of Investment Understanding in Moderating the Effect of Financial Literacy, Risk Perception and Investment Motivation on Student Interest to Invest in the Capital Market: Peran Pemahaman Investasi dalam Memoderasi Pengaruh Literasi Keuangan, Persepsi Risiko dan Motivasi Investasi Terhadap Minat Mahasiswa Untuk Berinvestasi di Pasar Modal Assari, Putri Ayu; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to find out the role of investment understanding in moderating the influence of financial literacy, risk perception and investment motivation on student’s interest in investing in capital markets. The selection of samples is done by metode purposive sampling. Sampel used as many as 100 respondents. The spread of questionnaires was conducted with google form distributed to 100 accounting students in semesters 6 and 8 of Muhammadiyah University of Sidoarjo. Data analysis is done with the help of Smart PLS 3.0 application. Data analysis is carried out in two ways, namely the Outer Model for data validity and reliability test. Next is the Inner Model for hypothesis test. The results of the study indicate that investment understanding cannot moderate the influence of investment motivation on student’s investment interests in the capital market.

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 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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