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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 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 E-Jurnal Akuntansi TSM 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 International Journal of Artificial Intelligence for Digital Marketing Academia Open
Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering 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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Learning Accounting Using E-Learning In The Covid-19 Period As An Effort To Improve Student Understanding And Academic Quality: Pembelajaran Akuntansi Menggunakan E-Learning Dimasa Covid-19 Sebagai Upaya Peningkatan Pemahaman Mahasiswa Dan Kualitas Akademik Winda Afichamala; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2119

Abstract

This study aims to determine how accounting learning uses e-learning during the Covid-19 period as an effort to increase student understanding and academic quality. The data analysis technique used in this study is to use a form of pattern matching analysis. The results of the research obtained based on data analysis said that the e-learning infrastructure used in UMSIDA, especially the Accounting study program, was good, the e-learning ceiling used in UMSIDA was moodle. In the e-learning learning process at UMSIDA, there are content standards that must be met. Learning accounting using e-learning during the Covid-19 period can be used as an effort to increase student understanding and academic quality, it's just that there needs to be a commitment between students and lecturers.
Analysis of Participation in the Management of BOS funds in the RKAS Program to Improve Accountability, Transparency and School Welfare: Analisis Partisipasi Pengelolaan Dana Bos dalam Program RKAS untuk Meningkatkan Akuntabilitas, Transparansi, dan Kesejahteraan Sekolah Ajeng Wulan Ayu Sari; Wiwit Hariyanto
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.2139

Abstract

This study discusses the analysis of participation in the management of BOS funds in the RKAS program to improve accountability, transparency and school welfare. With the case of embezzlement of BOS funds and inefficient management, schools must strive for accountability and transparency to account for the entire BOS budget by applying the principle of participation so as to create prosperous schools. The purpose of this study is to find out how to increase accountability, transparency and school welfare in the management of BOS funds in the RKAS program after the participation principle. This study uses qualitative research methods where data collection is obtained from interviews, observations and documentation.The data analysis in this research is data reduction. The results show that participation can increase accountability, transparency and school welfare in the management of BOS funds in the RKAS program, with the participation of the principles of accountability and transparency it can increase, where accountability and transparency of BOS funds in the RKAS program can run well.
Analysis of Portfolio Expected Returns as a Material Consideration for Investors in Choosing Investments in the Pandemic Period (Formation of Optimal Portfolios Using the Black Litterman Model on Hang Seng Stocks for the 2017-2019 Period): Analisis Penilaian Expected Return Portofolio Sebagai Bahan Pertimbangan Investor dalam Memilih Investasi di Masa Pandemi (Pembentukan Portofolio Optimal Dengan Model Black Litterman pada Saham Hang Seng Periode 2017-2019) Wiji Rahayu; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2149

Abstract

. This study attempts to find out how a method of Black Litterman in the formation of stock portfolios. This research was conducted on the basis of increasing the number of investors' funds in the capital market for certain stocks, showing that it increases positive sentiment on stock investments compared to other investments. The Black Litterman Model method is one of the options that can be used in the formation of portfolio. The Black Litterman model method is a method that formulates the existence of an element of return equilibrium and investor views in an investment. By using the Black Litterman Model, investors can take advantage of all available information as the basis for forming a maximum portfolio. The object of this research is Hang Seng (HSI) stock price data for the period 2017 – 2019. The research sample is 35 companies. The results of this study resulted in 10 stocks included in the Black Litterman model portfolio with the expected return on the portfolio (which consisted of 10 stocks with the Black Litterman model) of 0.062387. Where the highest proportion of returns given by Shenzhou International Group Holdings Limited (SEHK: 2313) is 23% and the expected return is 0.017933. While the lowest level is occupied by New World Development Company Limited (SEHK: 17) with a proportion of 1% and an expected return of 0.000687.
The Influence of Social Intelligence, Learning Behavior, Culture and Interest in Learning on the Level of Accounting Understanding Moderated By Self Confidence: Pengaruh Kecerdasan Sosial, Perilaku Belajar, Budaya dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi Yang Dimoderasi Oleh Percaya Diri Dian Irmayanti; Wiwit Hariyanto
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.2155

Abstract

Thisi studyi aimsi toi determinei thei moderatingi rolei ofi Selfi Confidencei in thei relationship ofi Social Intelligence, Learning Behavior, Culture, and Interest in Learning to the Level of Accounting Understanding. Thisi studyi usesi ai quantitativei approach.i Thei samplingi techniquei usedi is simple random isampling iwith probability sampling by distributing 203 questionnaires to students of the accounting study program at Muhammadiyah University of Sidoarjo. The data analysis technique used is the iOuter iModel ito testi thei validityi and ireliability of the data and the Inner Model to test the hypothesis iusing the iSmartPLS versioni 3.0 program.ii Thei resultsi ofi thisi studyi indicatei that:i 1)i Self-confidence cannot moderate the relationship between Social Intelligence as evidenced by the p value of 0.560 and ithe t-statistic value of 0.584. 2) iSelf-confidence ican imoderate ithe relationshipi betweeni Learningi Behaviori andi Accountingi Understandingi Level and this is evidenced by the results of the p value of 0.046 and the t-statistic value of 2.003. 3) Self-confidence cannot moderate the relationship between culture as evidenced by the p value of 0.726 and the t-statistic value of 0.350. 4) Self-confidence cannot moderate the relationship between learning interest as evidenced by the p value of 0.146 and the t-statistic value of 1.457.
Factors Influencing Interest in Career Selection as Financial Auditor for Accounting Students Class of 2020 During Covid-19.: Faktor yang Mempengaruhi Minat Pemilihan Karir Sebagai Auditor Keuangan Mahasiswa Akuntansi Angkatan 2020 Saat Covid-19. Leny Ilyasari; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2181

Abstract

This study aims to determine whether framing, groupthink, financial rewards, social values, and job market considerations have a influence on interest in choosing a career as a financial audit at the Muhammadiyah University of Sidoarjo students in the accounting study program during the covid-19 pandemic.This study used a quatitative approach. Data collection techniques of collecting using a questionnaire. The population of this study includes all the accounting students of Muhammadiyah University of sidoarjo, batch 2020 as many as 178 students. The sampling technique used was simple random sampling, the slovin formula and obtaineda sample of 123 respondents. Method of analysis data used in thi research was multiple linear regression techniques by using the SPSS version 25 test tool .The results of this study indicate that framing, groupthink, financial rewards, social values, and job market considerations have a significant influence on interest in choosing a career as a financial auditor at the Muhammadiyah University of Sidoarjo students in the accounting study program during the Covid-19 pandemic.
Student Perspectives in Investing in Stocks to Grow Interest in Investing in the Investment Gallery of the Indonesia Stock Exchange Universitas Muhammadiyah Sidoarjo According to an Islamic View: Perspektif Mahasiswa Dalam Berinvestasi Saham Untuk Menumbuhkan Minat Berinvestasi Di Galeri Investasi Bursa Efek Indonesia Universitas Muhammadiyah Sidoarjo Menurut Pandangan Islam Noviatus Sholihah; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2214

Abstract

Knowledge of stock investment can encourage someone to have a positive attitude so that it fosters student interest in investing. Students are also still wondering whether the investment is a halal transaction or not. The purpose of this study is to find out how the perspective of students in investing in stocks according to the Islamic view to foster interest investing in the IDX, Umsida. In this study, the method used is a qualitative method with data collection techniques carried out by interviews, observation and documentation. Informants in this study is students. The results of this study indicate that students who have invested in students have 3 symptoms, namely elements of knowledge, will and feelings. Meanwhile, students who have not invested already have one of the symptoms of 3 elements. The student's perspective in growing interest in investing according to the Islamic view is to increase knowledge about investment.
Comparative Analysis of Expected Return and Portfolio Risk in Formation of Optimal Portfolios Using the Capital Asset Pricing Model (Capm) and Single Index Methods: Analisis Perbandingan Expected Return dan Risiko Portofolio dalam Pembentukan Portofolio Optimal Menggunakan Metode Capital Asset Pricing Model (Capm) dan Indeks Tunggal Elsa Veronica Putri; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2371

Abstract

This study aims to determine how the ratio of expected return and portfolio risk in the formation of an optimal portfolio using the Capital Asset Pricing Model (CAPM) and Single Index methods. This study uses a quantitative approach. The object of this research is the LQ45 stock for the 2017-2019 period. The research sample amounted to 30 companies selected through purposive sampling technique. The results showed that the optimal portfolio formed using the Capital Asset Pricing Model (CAPM) and Single Index methods resulted in 7 candidate stocks consisting of ICBP, BBCA, JSMR, SMGR, BBRI, MNCN, INCO. Where the results of the calculation of the level of the expected return of the portfolio using the Capital Asset Pricing Model (CAPM) method is 0.0241 and the portfolio risk level is 0.010. Meanwhile, the level of portfolio expected return using the single index method is 0.0372 and the portfolio risk level is 0.0136. After the independent t-test was carried out, there was no difference in the expected return of the portfolio between the Capital Asset Pricing Model (CAPM) and Single Index methods, while in portfolio risk testing there were differences between the CAPM and Single Index methods.
Effect of Stock Split and Dividend Announcement on Trading Volume in Companies Listed on the Indonesia Stock Exchange: Pengaruh Stock split Dan Pengumuman Deviden Terhadap Volume Perdagangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Chandrasisilia Celvina Kusuma; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2384

Abstract

This study aims to determine whether stock spills and dividend announcements affect the trading volume of companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 14 companies. This study uses a quantitative approach. By using secondary data where data collection is at the IDX, Faculty of Economics and Business, Muhammadiyah University of Sidoarjo or from the IDX official website. Data collection is done by tracing financial statements, annual reports and audit reports, trading volume reports and previous journals. The results of this study state that partially the Stock split variable has no significant effect on Trading Volume, while the Dividend Announcement variable has a significant effect on Trading Volume.
Analysis of Optimal Portfolio Formation Using a Single Index Model on KLCI Malaysia Stocks for the 2017-2019 Period: Analisis Pembentukan Portofolio Optimal Dengan Model Indeks Tunggal Pada Saham KLCI Malaysia Periode 2017-2019 Abdillah Faqih; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2395

Abstract

The purpose of this study is to determine the portfolio determination of the Single Index Model, the Random Method, and to find out how the differences between the optimal portfolio returns of the two are. The sample in this study uses purposive sampling, namely the selection of samples with certain characteristics, so as to get 29 stocks in the KLCI index. The technique of data analysis and hypothesis testing uses the Wilcoxon Rank Sum-Test, to find out whether there is a difference in the average of two paired samples, the samples are the same sample. To test the hypothesis using the IBM SPSS Statistics 25 program tool. The results of the research from SPSS output show that the Asym Sig. (2-tailed) is 0.021 where the basis for making the decision is if the significance value (Sig < 0.005 means Ha is accepted). It can be concluded that there is a difference in portfolio returns between using the Single Index Model and the Random Method.
The Influence of Corporate Social Responsibility, Good Corporate Governance, and Intellectual Capital on Company Value and Financial Performance: Pengaruh Corporate Social Responsibility, Good Corporate Governance, dan Intellectual Capital terhadap Nilai Perusahaan dan Kinerja Keuangan Vivi Dwi Anggreini; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2397

Abstract

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.
Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Agusti Marini 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 Lailatul Mas’adah 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 Nava Dwi Utari Niko Fediyanto Ningdiyah , Endra Wahyu Ningdiyah, Endra Wahyu Ningtiyas, Dwi Ayu Noor Abidin, Fityan Izza Noviana Dewi 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 Syukriyah, Ziyadatus 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