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Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
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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GREEN INTELLECTUAL CAPITAL, PERFORMANCE, AND RESEARCH AGENDA Hariyanto, Wiwit; Sigit Hermawan; Sriyono
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2003

Abstract

Study This aim For explore the relationship between Green Intellectual Capital and financial, non-financial performance and opportunities research coming through approach bibliometrics . Analysis done of the 122 publications obtained from the Scopus database in the 2019-2024 period . Research result show trend increase interest towards GIC, especially in 2023. Countries such as China, Pakistan and Malaysia are becoming center study main . Journal Journal of Intellectual Capital be the most productive in publish study related to GIC. Keyword analysis​ show that concepts like sustainability , green innovation , and knowledge management are closely related with GIC. Additionally , research​ this also identifies writers , articles , and networks the most influential collaboration in field This . Research result This give more understanding​ comprehensive about development GIC research , identify gap research , and highlighting opportunity For study more carry on . Findings This can become guide for researchers , practitioners , and makers policy in develop more strategies effective For reach sustainability
SPI, HR Competence, and SAP Affect Sidoarjo Regional Financial Report Quality: SPI, Kompetensi SDM, dan SAP Mempengaruhi Kualitas Laporan Keuangan Regional Sidoarjo Oktavia, Rindy Wahyu; Hariyanto, Wiwit
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1443

Abstract

General Background: The demand for public sector accountability necessitates high-quality financial reporting, particularly in local government units like the Regional Financial and Asset Management Agency (BPKAD). Specific Background: The reliability of these financial reports is heavily reliant on internal organizational factors, specifically the control mechanisms, human capital capacity, and compliance with accounting standards. Knowledge Gap: Prior research has shown inconsistent results regarding the simultaneous influence of these key factors on financial report quality, creating an empirical gap that needs validation in specific regional contexts. Aims: This quantitative survey research aims to determine the combined and individual influence of the Internal Control System (ICS), Human Resource (HR) Competence, and the Effectiveness of Government Accounting Standards (GAS) on the Quality of Financial Reports at BPKAD Sidoarjo Regency. Results: Employing multiple linear regression on a sample of 45 respondents, the study concludes that the ICS, HR Competence, and the Effectiveness of GAS all significantly and positively affect the quality of financial reports. Novelty: The finding confirms the critical and unified role of all three variables as primary drivers of financial reporting quality, contributing specific data from BPKAD Sidoarjo. Implications: BPKAD should prioritize continuous professional development for HR, reinforce the existing ICS, and ensure strict adherence to GAS to maintain high report quality. Highlights: Internal Control System positively and significantly affects financial report quality. Human Resource Competence shows a significant positive correlation with report quality. Effectiveness of Government Accounting Standards significantly determines report quality. Keywords: Internal Control System, HR Competence, Government Accounting Standards, Financial Report Quality, BPKAD
THE INFLUENCE OF INFLATION RATE, SBI INTEREST RATE, EARNING PER SHARE, RUPIAH EXCHANGE RATE AND COMPANY FUNDAMENTALS ON STOCK PRICES IN TELECOMMUNICATION COMPANIES THAT GO PUBLIC FOR THE 2020-2023 PERIOD Lestari , Safira Dwi; Utomo, Prasetyo; Ramdani, Rahmad; Hariyanto, Wiwit
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.397

Abstract

Objective: This study aims to analyze the impact of inflation rate, SBI interest rate, earnings per share (EPS), Rupiah exchange rate, and company fundamentals on stock prices in publicly listed telecommunication companies during the 2020-2023 period. Methods: A quantitative approach was employed using secondary data from 16 telecommunication companies selected through purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and multiple regression analysis via SPSS version 27. Results: The findings reveal that all examined factors significantly influence stock prices. Inflation rate, SBI interest rate, EPS, Rupiah exchange rate, and company fundamentals collectively account for 82.3% of the variance in stock prices. Novelty: Unlike prior studies, this research focuses on telecommunication companies—a sector experiencing substantial growth during the COVID-19 pandemic due to increased digital connectivity demands. The study provides fresh insights by contextualizing macroeconomic and company-specific factors in a sector critical to economic recovery and resilience during crises. This comprehensive examination supports investors and policymakers in making informed decisions regarding stock investments in volatile market conditions.
Self Efficacy, Capital, Return, and Risk Shaping Students’ Investment Interest: Keyakinan Diri, Modal, Imbal Hasil, dan Risiko Mempengaruhi Minat Investasi Mahasiswa Hikmah, Syahrur Romadhonil; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1817

Abstract

General Background: Investment awareness among students has become increasingly vital as they represent a key demographic in developing future investors in Indonesia. Specific Background: Despite the growing accessibility of investment platforms, students’ willingness to invest remains low, particularly due to psychological and financial barriers. Knowledge Gap: Previous studies have not comprehensively examined the joint role of self-efficacy, minimum capital, perceived return, and risk in explaining students’ investment interest, especially among Generation Z learners. Aims: This study investigates how these four variables contribute to students’ investment interest at Muhammadiyah University of Sidoarjo. Results: Using a quantitative approach and multiple linear regression analysis with 60 respondents, the findings reveal that self-efficacy, minimum capital, perceived return, and risk each significantly relate to investment interest. The model explains 49.2% of the variation in investment interest. Novelty: The inclusion of self-efficacy as a behavioral determinant under the Theory of Planned Behavior framework provides a deeper understanding of students’ investment motivation. Implications: The study highlights the need for targeted financial education and university-based investment literacy programs to strengthen confidence and rational decision-making among young investors. Highlights: Self-efficacy and perceived return are strong predictors of investment interest. Minimum capital accessibility motivates students’ investment participation. Risk perception moderates investment intentions among young investors. Keywords: Self Efficacy, Minimum Capital, Perceived Return, Risk, Investment Interest
Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Adila Inas Daniyati Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Alis Setya Wati Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma 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 Fitria Hanum Sunarjo 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 Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti 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 Melania Pangestu Miftahul Huda Muhammad Tegar Hidayatullah Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Prasetyo Utomo Prayoga, Bagas Adi Putri Ayu Assari Rahayu , Ruci Arizanda 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 Sinta Faridatul Solikhah Siti Musdalifah Srifany Wulansari Sriyono Sriyono Sriyono Sriyono Sriyono Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wiji Rahayu Winda Afichamala Yani, M Yesica Erika Putri Ade Pratiwi Yuliana, Feriza