Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

14.502

P-Index

This Author published in this journals

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) Abdimas Mandalika Innovative Technologica: Methodical Research Journal Journal of Business Economics and Agribusiness IJEIRC 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 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

Author-ID : 524258

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

Published : 110 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Auditor Experience as Moderator on Audit Quality in creating Qualified Financial Statements Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Endra Wahyu Ningdia
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p14-25

This study aims to analyze the effect of the variable budget pressure, auditor independence, and professional care due on the audit quality variable moderated by the auditor's experience variable with the help of the SPSS application program. Data was collected through a questionnaire method with 43 respondents using convenience sampling technique to determine the respondents' responses to each variable. The analysis shows that time budget pressure and auditor independence have no partial effect on audit quality, while "due professional care" has partial effect on audit quality. Time budget pressure, auditor independence, and due professional care simultaneously affect auditor performance. Auditor experience is not a moderating variable, but a moderating predictor. Auditors are expected to improve audit quality by continuing to work independently and be responsible for the agreed/determined time. Future researchers are expected to be able to expand the scope of the research object so that it is expected to add variables that affect audit quality

Islamic Financial Bank Performance in Indonesia and Malaysia Sarwenda Biduri; Wiwit Hariyanto; Sigit Hermawan; Endra Wahyu Nindiyah
IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.

Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure, Implementasi Pada Website, dan Respon Manajemen Perguruan Tinggi Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Niko Fediyanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030227

Tujuan penelitian ini adalah menguraikan keterkaitan resources-based theory dengan intellectual capital disclosure (ICD), pengimplementasian ICD pada website dan menguraikan respon wakil rektor dan kepala unit terkait. Metode penelitian ini adalah kualitatif deskriptif yang menggambarkan penerapan ICD pada empat website direktorat dan satu program studi. Kesimpulan penelitian adalah the resources based theory sangat terkait dengan ICD. Untuk implementasi ICD pada website direktorat di UMSIDA adalah ada beberapa item yang sudah ada di website tersebut dan ada beberapa yang baru diterapkan berdasarkan ICD. Respon semua wakil rektor dan kepala unit kerja mendukung implementasi ICD ini dan memang itulah yang dibutuhkan saat ini oleh website UMSIDA. Implikasi dari penelitian ini adalah manajemen perguruan tinggi harus mampu mengembangkan website yang dimiliki untuk peningkatan kinerja, media promosi, dan image building.

ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD Wiwit Hariyanto
GREENOMIKA Vol. 4 No. 1 (2022): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.04.1.6

The purpose of this study was to examine more deeply how the perception of academics (professors and students) and practitioners of the accounting practices of fraud as well as the role of whistleblowing for prevention and detection of fraud. This type of research is using qualitative methods using natural setting that aims to describe the circumstances (phenomenon) that happens. The data analysistechnique used is data collection, data reduction, a data display and conclusion drawing/ verifying. Based on the results of research and discussion concluded that the perception of academics (professors and students) accounting and practitioners are almost entirely have to have a good understanding of fraud and whisleblowing for prevention and detection of fraud. This indicates that of University of Muhammadiyah Sidoarjo has the potential to become a whisleblower and for PT. PG Candi Baru shows that this company has the potential to further improve good governance in the public sector because with a good understanding of these conditions, the potential for the occurrence of acts of fraud will getting smaller

Analysis of Accounting Information Systems in Islamic Perspective Divya Prihatiningrum; Wiwit Hariyanto
Indonesian Journal of Islamic Studies Vol 3 (2021): February
Publisher : Universitas Muhammadiyah Sidoarjo

SIA (Accounting Information System) is a system that collects, stores, and processes financial and accounting data used by decision makers. The purpose of this study was to determine the accounting system in the Islamic perspective at the Syariah Bank branch of BNI Syariah Jalan Gajah Mada no. 179, Panjunan Bulusidokare Sidoarjo in accordance with Islam and to find out the accounting system at the Sharia Bank branch of BNI Syariah Jalan Gajah Mada no. 179, Panjunan Bulusidokare Sidoarjo in accordance with Islam. This study uses a qualitative approach. The method used in this research is descriptive method. The data source used in this study is the primary data source obtained from BNI Syariah Sidoarjo branch. While the secondary data sources were obtained from direct interviews with BNI Syariah employees. While the data collection methods used are observation, interviews, and documentation. Furthermore, the data analysis techniques used are data collection, data reduction, and data verification. The results of the study note that the accounting information system in the Islamic perspective at BNI Syariah is the activities of recording, collecting, collecting funds and distributing funds using sharia principles contained in Islamic values.

The Use of E-Gov Through the Village Financial Information System (Siskeudes) and the Village Information System (SID) as a Means of Transparency of Financial Planning and Management in Sidoarjo Regency Rini Nofita; Wiwit Hariyanto
Indonesian Journal of Cultural and Community Development Vol 11 (2022): March
Publisher : Universitas Muhammadiyah Sidoarjo

This research is to find out how the use of E-Gov in planning through the village financial information system (Siskeudes) and the village information system (SID) in the Tanggulangin district, To find out how the use of E-Gov in financial management through the village financial information system (Siskeudes) and the Village information (SID) in the Tanggulangin district and to find out the level of financial transparency by using E-Gov through the village financial information system (Siskeudes) and village information system (SID) in the Tanggulangin district. In this study, researchers used qualitative methods. The informants in this study were the sub-district head, the head of the sub-district administration and the village treasurer. Data collection techniques used are interviews, observation and documentation. In this study, the triangulation used is source triangulation. Source triangulation means comparing by re-checking the degree of trust of an informant obtained through different sources. The village financial system (Siskeudes) and the village information system (SID) are applications of e-gov or e-government in the field of financial planning and management. The village financial management process is the entire activity that includes planning, budgeting, administration, accountability and supervision of village finances. All of these processes were initially carried out manually until the central government required the use of the village financial system (Siskeudes) and the village information system (SID). With these two systems that can be accessed online, village financial planning and management can be carried out better, because the financial management process becomes more timely, accurate and has a high level of transparency. The two systems (Siskeudes and SID) play an important role in financial management. The village financial information system (Siskeudes) is the center or heart of village financial management, while SID is a means for financial transparency to the community.

Islamic Financial Bank Performance in Indonesia and Malaysia Sarwenda Biduri; Wiwit Hariyanto; Sigit Hermawan; Endra Wahyu Nindiyah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 â€“ 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.

The Effect of Information Technology Misuse, Learning Motivation and Level of Religiosity on Academic Fraud Behavior of Accounting Students as Prospective Accountants (Studies at Islamic-Based and National Private Universities) Ismaya Nur Zannah; Wiwit Hariyanto
Indonesian Journal of Islamic Studies Vol 11 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i0.1657

This study aims to determine the effect of misuse of information technology, learning motivation and level of religiosity on the academic cheating behavior of accounting students as prospective accountants at Islamic-Based and National Private Universities. This study uses quantitative methods with primary data, by distributing questionnaires. The population in this study was students of accounting study program at Muhammadiyah University of Sidoarjo as an Islamic-based university and at Hayam Wuruk Perbanas University Surabaya as a national private-based university. The sampling technique used purposive sampling with multiple linear regression analysis, t test, independent sample t-test as a data analysis technique. The results of this study are the misuse of information technology and the level of religiosity affect the academic cheating behavior of accounting students as prospective accountants, learning motivation has no effect on the academic cheating behavior of accounting students as prospective accountants, there are differences in academic cheating behavior that occurs in Islamic-based and National Private Universities.

Peningkatan Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas Ruci Arizanda Rahayu; Wiwit Hariyanto; Mahardika Darmawan Kusuma Wardana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.163

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.

The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning Ruci Arizanda Rahayu; Shifa Azizah Haifa; Sarwenda Biduri; Wiwit Hariyanto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19216

This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.

Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Agusti Marini Ahmad, Aufa Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Assari, Putri Ayu Azizatur Rahma 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 Miranda, Wiji Amelia 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 Sherly Agustin 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

Title

Found 110 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 110 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 110 Documents
Search