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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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Evaluasi Sistem Pengelolaan Kas Kecil Dalam Urgensi Adaptasi Digital untuk Efisiensi Operasional di Industri Security Packaging CV. Indigama Khatulistiwa Sherly Agustin; Wiwit Hariyanto
Journal of Business Economics and Agribusiness Vol. 3 No. 3 (2026): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i3.1182

Abstract

Penelitian ini bertujuan mengevaluasi sistem pengelolaan kas kecil berbasis digital di CV. Indigama Khatulistiwa, perusahaan advertising dengan fokus industri security packaging. Menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi terhadap 1 manajer keuangan dan 1 staf akuntansi. Hasil penelitian menunjukkan perusahaan berhasil mentransformasi sistem dari manual berbasis excel menjadi digital melalui aplikasi "Indigama Khatulistiwa". Sistem digital terbukti efektif meningkatkan pengendalian internal, mengurangi waktu proses dari beberapa hari menjadi hitungan jam, menghemat biaya operasional, dan meminimalkan risiko penyalahgunaan dana. Literasi digital pengguna berada pada kategori baik dengan hambatan adaptasi yang diatasi melalui pelatihan intensif. Digitalisasi memperkuat daya saing perusahaan melalui transparansi, skalabilitas operasional, dan kemampuan analisis data untuk mendorong perbaikan berkelanjutan. Rekomendasi pengembangan meliputi penambahan fitur kecerdasan buatan, mode offline, penguatan keamanan cyber, dan integrasi dengan sistem lain.
Pengaruh Literasi Keuangan dan Persepsi Risiko Terhadap Keputusan Investasi Dengan Perilaku Keuangan Sebagai Variabel Moderasi Pada Investor Pengguna Aplikasi Stockbit Sekuritas Azizatur Rahma; Wiwit Hariyanto
Journal of Business Economics and Agribusiness Vol. 3 No. 3 (2026): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i3.1185

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan dan persepsi risiko terhadap keputusan investasi dengan perilaku keuangan sebagai variabel moderasi pada investor pengguna aplikasi Stockbit Sekuritas. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei cross-sectional. Data dikumpulkan melalui kuesioner daring dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan dan persepsi risiko memiliki pengaruh positif dan signifikan terhadap keputusan investasi. Perilaku keuangan berpengaruh langsung terhadap keputusan investasi serta memperkuat hubungan antara literasi keuangan dan keputusan investasi, serta memoderasi pengaruh persepsi risiko terhadap keputusan investasi. Temuan ini menegaskan pentingnya peran literasi, persepsi risiko, dan perilaku keuangan dalam pengambilan keputusan investasi investor digital.
The Effect of ESG Performance and Sustainability Reporting on Firm Value: Evidence from Mining Companies in Indonesia Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah; Wiwit Hariyanto
International Journal on Orange Technologies Vol. 8 No. 2 (2026): International Journal on Orange Technologies (IJOT)
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v8i2.5714

Abstract

This study aims to analyze the effect of Environmental, Social, Governance (ESG) and Sustainability Reporting on Firm Value in mining companies in Indonesia. This study uses secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 39 companies. The analytical method used is multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, the data were tested using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The dependent variable in this study is Firm Value measured using Tobin’s Q, while the independent variables consist of ESG and Sustainability Reporting. The results show that ESG has a positive and significant effect on Firm Value. This indicates that better ESG performance leads to higher firm value from investors’ perspective. In addition, Sustainability Reporting also has a positive and significant effect on Firm Value, indicating that companies that disclose sustainability reports tend to have higher firm value. Simultaneously, ESG and Sustainability Reporting have a significant effect on Firm Value. The coefficient of determination shows that ESG and Sustainability Reporting explain 84.5% of the variation in Firm Value, while the remaining is explained by other variables outside the research model.
Determinants of Zakat, Infaq, and Shadaqah at Lazismu East Java: Reputation, Religiosity, Trust, Ease, Security and Convenience Wiwit Hariyanto; Sigit Hermawan; Ali Zainuri Rahmadhani; Sintha Wahyu Arista; Zatul Karamah Ahmad Baharul Ulum
el-Jizya: Jurnal Ekonomi Islam Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i1.13611

Abstract

The management of the Muhammadiyah Zakat, Infaq and Alms Institution (Lazismu) in East Java needs to know the reasons why muzaki or donors pay ZIS at the institution. This is related to the performance of services that must be carried out so that they are right on target and provide satisfaction to Muzakki. This study aims to improve the performance of services to Muzaki who have entrusted their zakat, infaq and alms (ZIS) funds to Lazismu East Java. The research method chosen is quantitative research with a descriptive and causal approach. The population of this study was all muzaki who had distributed ZIS at Lazismu in East Java. The determination of the sample used purposive sampling, while the sample in this study was 110 respondents. The results of this study are the determining factors including reputation factors, religiosity factors, trust factors, ease factors, and security and convenience factors that have a positive influence on the decision of muzaki to pay ZIS at Lazismu East Java. In this study, the convenience variable is the strongest and most dominant variable while the reputation variable is the weakest variable in Muzaki's decision to choose ZIS at Lazismu East Java. By understanding and optimizing these five factors, Lazismu East Java can increase muzaki loyalty, improve performance and strengthen its role in supporting social and economic programs that are in line with the objectives of the Sustainable Development Goals (SDGs) Number 8 concerning decent work and economic growth.
ISAK NUMBER 35 : NON-PROFIT ORGANIZATION IN FINANCIAL REPORTING Nurasik Nurasik; Bernika Ivanda Zulfi Lestari; Sarwenda Biduri; Wiwit Hariyanto
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.82

Abstract

This study aims to determine the suitability of the financial statements presented by the Al Falah Mosque Foundation in Surabaya with the Interpretation of Financial Accounting Standards (ISAK) Number 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. This research uses qualitative research with an interpretive approach. Data collection techniques through interviews, observation and documentation. The results obtained from this research are that Based on the results and discussion of research conducted by researchers, it can be concluded that, the financial statements of the Al Falah Mosque Foundation Surabaya have been presented in accordance with ISAK 35, namely concerning the Presentation of Financial Statements of Non-Profit Oriented Entities and prepared in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This can be seen from the financial statements that have been presented by the AL Falah Surabaya Mosque Foundation have fulfilled the elements of ISAK 35, namely: (1) The statement of financial position has been classified into several sections, namely current assets and non-current assets, liabilities and net assets; (2) The comprehensive income report has been classified in accordance with its restrictions, namely unbound and temporarily bound, it's just that there is a difference in the mention of terms in the comprehensive income report into an activity report; (3) The report on changes in net assets is made into 1 (one) with activity reports; (4) The cash flow statement is prepared using the direct method; and (5) Notes to the financial statements of Masjid Al Falah Foundation do not record the receipt of endowments and grants that have been received. The financial statements of the Al Falah Mosque Foundation Surabaya are only intended for the internal foundation, namely to the Trustees, unless the foundation has a loan at the bank, the financial statements are also reported to the bank.
The Assessing the Impact of Business Risk on Financial Performance: Analysis of Capital Structure Moderation in the Indonesian Pharmaceutical Industry: Menilai Dampak Risiko Bisnis terhadap Kinerja Keuangan: Analisis Moderasi Struktur Modal pada Industri Farmasi Indonesia wiwit hariyanto; Ruci Arizanda Rahayu; Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 2 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (IN PROGRESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i2.24680

Abstract

This study aims to analyze the effect of Business Risk on Financial Performance with Capital Structure as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2024 period. Financial Performance was proxied by Return on Equity (ROE), Business Risk was proxied by Business Risk (BRISK), while Capital Structure was proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach with a causal associative research design. The sampling technique used purposive sampling, resulting in 8 pharmaceutical companies with a total of 56 observations. Data analysis was conducted using Partial Least Square (PLS) with SmartPLS software. The results indicate that Business Risk has a positive and significant effect on Financial Performance. In addition, Capital Structure is able to moderate and strengthen the influence of Business Risk on Financial Performance. These findings imply that effective business risk management and optimal capital structure policies can improve the financial performance of pharmaceutical companies in Indonesia
EFFECT OF E-PROCUREMENT, INTERNAL CONTROL EFFECTIVENESS, GOOD GOVERNANCE, ON FRAUD PREVENTION WITH ORGANIZATIONAL ETHICAL CULTURE AS MODERATING VARIABLE (STUDY ON LOCAL GOVERNMENT IN EAST JAVA PROVINCE) Dina Ayu Putri; Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.75

Abstract

This study proves and analyzes the influence of each e-procurement, the effectivity of internal control, and good governance on fraud prevention with the organization's ethical culture as a moderation variable. This study used the ULP Working Group (Procurement Service Unit Working Group) in the Sidoarjo Regency Government, Pasuruan Regency, and Pasuruan City as its population, comprising 66 people. Samples were selected using the random sampling method. This study used a quantitative approach with research data collected using a Likert scale and tested using smartPLS partial last square program data processing. The calculation results show that e-procurement, effectivity internal control, and good governance directly influence fraud prevention. Other results also show that e-procurement, effectivity internal control, and good governance indirectly influence fraud prevention, which is influenced by another variable, namely the organization's ethical culture
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