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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 International Journal of Social Science and Business 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) Abdimas Mandalika Innovative Technologica: Methodical Research Journal Journal of Business Economics and Agribusiness IJBLPS International Journal Multidisciplinary Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference FISCAL: Jurnal Akuntansi dan Perpajakan IJOT Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation International Journal of Business, Law and Political Science Academia Open International Journal of Economic Integration and Regional Competitiveness
Wiwit Hariyanto
Akuntansi, Fakultas Bisnis Hukum Dan Ilmu Sosial, Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
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: Pengaruh Literasi Keuangan, Modal Minimal Investasi dan Motivasi Investasi Terhadap Minat Mahasiswa Untuk Berinvestasi di Pasar Modal dengan Pemahaman Investasi Sebagai Variabel Moderating Aisyah Sayyidah Khansa; 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.5.2021.2499

Abstract

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: Dampak Pembagian Saham: Analisis Perubahan Harga Saham dan Imbal Hasil di Pasar Modal Inka Ayu Suhartini; Wiwit Hariyanto
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3305

Abstract

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: Pengaruh Rasio Keuangan terhadap Peringkat Obligasi: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia. Lailatul Mas’adah; Wiwit Hariyanto
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

Abstract

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: Perbandingan Risiko dan Pengembalian Portofolio Saham: Indonesia vs. China Selama Pandemi Covid-19 dengan Menggunakan Model Indeks Tunggal Agusti Marini; Wiwit Hariyanto
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

Abstract

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.
Exploring Financial Fraud in Indonesian Manufacturing: 2016-2019 Analysis: Analisis Keuangan dan Kecurangan: Manufaktur Indonesia 2016-2019. Noviana Dewi; Wiwit Hariyanto
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.9.2024.5647

Abstract

This study aims to determine the effect of Financial Stability, External Pressure, Personal Financial Need, Financial Targets on Financial Statement Fraud with a Fraud Triangle Perspective in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverage Companies Listed on the IDX for the 2016-2019 Period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Financial Stability affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. External Pressure affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Personal Financial Need affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Highlights: Fraud Triangle Perspective: The study adopts a Fraud Triangle perspective, emphasizing the interplay of Financial Stability, External Pressure, and Personal Financial Need in contributing to Financial Statement Fraud among Food and Beverage Companies on the Indonesia Stock Exchange. Sample Precision: With a purposive sampling method, the study meticulously selects 13 Food and Beverage Companies listed on the IDX for the 2016-2019 period, ensuring a focused examination of the chosen entities. Key Findings: The research reveals significant associations, indicating that Financial Stability, External Pressure, and Personal Financial Need all play substantial roles in influencing Financial Statement Fraud within the specified timeframe for the selected companies on the Indonesia Stock Exchange. Keywords: Financial Stability, External Pressure, Personal Financial Needs, Financial Targets , Fraud Financial Statements, Fraud Triangle
Transforming Financial Reporting to Improve Accountability through Transparency in the Education Sector: Transformasi Pelaporan Keuangan untuk Meningkatkan Akuntabilitas melalui Transparansi di Bidang Pendidikan Nava Dwi Utari; Wiwit Hariyanto
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

Abstract

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
PROFITABILITY AND MARKET VALUE ON STOCK PRICE: FIRM SIZE MODERATION IN PUBLIC COMPANIES IN INDONESIA Endra Wahyu Ningdiyah; Ruci Arizanda Rahayu; Wiwit Hariyanto
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3329

Abstract

This study aims to analyze the influence of profitability, market value, and firm size on the stock prices of pharmaceutical companies and examine the role of moderating variables in strengthening this relationship. The pharmaceutical industry was chosen as the research object due to its innovation-intensive nature, tight regulation, and stock price dynamics that do not always align with the company's fundamental performance. This study employed a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The research data consisted of secondary data obtained from financial reports and stock price data of pharmaceutical companies listed on the Indonesia Stock Exchange during a specific observation period. The analysis technique involved evaluating the measurement model (outer model) and the structural model (inner model), as well as testing hypotheses using bootstrapping procedures. The results showed that profitability, market value, and firm size had a positive and significant effect on stock prices. Furthermore, the results of the moderating variable test indicated that the moderating variables were able to strengthen the relationship between the company's fundamental variables and stock prices. The research model has strong explanatory power, as demonstrated by a high coefficient of determination and the fulfillment of all validity and reliability criteria. This research provides a theoretical contribution by enriching the capital market literature on stock price formation mechanisms, particularly in the pharmaceutical sector, with an emphasis on the important role of moderating variables. Practically, the results of this study can be used as a consideration by company management and investors when making investment decisions based on fundamental company information
Mewujudkan UMKM Berkinerja Tinggi melalui Diversifikasi Produk dan Branding pada UMKM Babakaran Raos untuk Mencapai SDG’s No. 8 Hariyanto, Wiwit; Hudi, Lukman; Hermawan, Sigit; Ahmad, Aufa; Miranda, Wiji Amelia
Abdimas Mandalika Vol 5, No 3 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i3.38693

Abstract

Abstract:  Babakaran Raos MSME is a culinary business facing challenges in improving product quality, menu variety, and business competitiveness amidst increasingly fierce market competition. This Community Service (Abdimas) activity aims to create a quality MSME through product diversification strategies and strengthening business branding. The implementation method of the activity includes training and mentoring in the production of presto milkfish as a form of product diversification, business branding mentoring through improving visual identity and product packaging, and strengthening understanding of digital-based marketing. Abdimas activities are carried out in a participatory manner by prioritizing direct practice so that partners gain applicable experience in business development. The results of the activity show an increase in partner knowledge and skills in processing more varied, hygienic, and value-added products, as well as an increase in partner understanding of the importance of branding in building product image and appeal in the eyes of consumers. In addition, Babakaran Raos MSME has a diversified product, namely presto milkfish. This program is expected to be able to encourage the sustainability of Babakaran Raos MSME and become a model for MSME empowerment based on product quality improvement and branding strategies.Abstrak: UMKM Babakaran Raos merupakan usaha kuliner yang menghadapi tantangan dalam peningkatan kualitas produk, variasi menu, dan daya saing usaha di tengah persaingan pasar yang semakin ketat. Kegiatan Pengabdian kepada Masyarakat (Abdimas) ini bertujuan untuk mewujudkan UMKM yang berkualitas melalui strategi diversifikasi produk dan penguatan branding usaha. Metode pelaksanaan kegiatan meliputi pelatihan dan pendampingan produksi olahan bandeng presto sebagai bentuk diversifikasi produk, pendampingan branding usaha melalui perbaikan identitas visual dan kemasan produk, serta penguatan pemahaman pemasaran berbasis digital. Kegiatan Abdimas dilaksanakan secara partisipatif dengan mengedepankan praktik langsung agar mitra memperoleh pengalaman aplikatif dalam pengembangan usaha. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan mitra dalam mengolah produk yang lebih variatif, higienis, dan bernilai tambah, serta meningkatnya pemahaman mitra terhadap pentingnya branding dalam membangun citra dan daya tarik produk di mata konsumen. Selain itu, UMKM Babakaran Raos telah memiliki produk diversifikasi yakni bandeng presto. Program ini diharapkan mampu mendorong keberlanjutan UMKM Babakaran Raos serta menjadi model pemberdayaan UMKM berbasis peningkatan kualitas produk dan strategi branding.
Co-Authors Abdillah Faqih Abidin, Fitiyan Izzah Noor Ade Irma Suyani Agusti Marini Ahmad, Aufa Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Ali Zainuri Rahmadhani Amelia Nugraha Dini Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Arnindhita , Rietra Aryza Assari, Putri Ayu Azizatur Rahma Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Cintya Devi Retno Ardianti 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 Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Fityan Izzah Noor Abidin Heri Widodo Hidayatullah, Muhammad Tegar Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Julia Vivi Maulidah Lailatul Mas’adah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Luluk Zakiyah Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melinda, Puput Miftahul Huda Miranda, Wiji Amelia Musdalifah, Siti Nabella Diyah Apriliya Nava Dwi Utari Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noviana Dewi Noviana Dewi Noviatus Sholihah Nur Azizah Nur Fadillah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Pangestu, Melania Pramaditya, Abimanyu Prasetyo Utomo Prasetyo Utomo Pratiwi, Yesica Erika Putri Ade Prayoga, Bagas Adi Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Sherly Agustin Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Sintha Wahyu Arista Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sumartik Sunarjo, Eka Fitria Hanum Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wati, Alis Setya Wiji Rahayu Winda Afichamala Wulansari, Srifany Yani, M Yuliana, Feriza Zatul Karamah Ahmad Baharul Ulum