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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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 Academia Open 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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS IJMI 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

Wiwit Hariyanto

Universitas Muhammadiyah Sidoarjo

Author-ID : 524258

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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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.

Accounting Students' Understanding of the Importance of Information Technology Knowledge that Accountants Must Master in Running a Business in the Industrial Revolution Era (Empirical Study of Accounting Students at Muhammadiyah University of Sidoarjo) Sinta Faridatul Solikhah; Wiwit Hariyanto
Journal of Islamic and Muhammadiyah Studies Vol 3 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to find out how accounting students understand the importance of information technology knowledge that accountants must master in running a business in the industrial revolution era, to find out how accounting students understand the importance of their ability to master information technology knowledge that must be mastered by an accountant and to find out the understanding of students who have a business about the knowledge of information technology that must be mastered by accountants to deal with the impact of the development of the current industrial revolution. In this study, researchers used qualitative methods. The informants in this. Study were students majoring in accounting for the 2018 and 2019 batches of Muhammadiyah University of Sidoarjo. Data collection techniques used are Interviews, observation and documentation. In this research, the triangulation used is source triangulation and technique triangulation. The results of this study indicate that there is no significant difference in the understanding of accounting students who have current businesses regarding the knowledge of information technology that must be mastered by an accountant in the current era of the industrial revolution. Knowledge of information technology is very important for accounting students who are having businesses. Because accounting is an activity that does not escape the role of technology in matters relating to financial data. An accountant will go hand in hand with information technology.

The Influence of Perceptions of the Public Accountant Profession, Adversity Intelligence, Financial Awards and Labor Market Considerations on the Interests of Accounting Students for a Career to Become a Public Accountant (Study of Accounting Students at Nur Azizah; Wiwit Hariyanto
Journal of Islamic and Muhammadiyah Studies Vol 3 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of perceptions of the public accounting profession, adversity intelligence, financial rewards, and labor market considerations on the interest of accounting students to have a career as public accountants. This study uses a quantitative approach to analysis techniques. The objects used in this study were accounting students from the 2017 and 2018 batches at the Muhammadiyah University of Sidoarjo. The sample used is 78 respondents using purposive sampling method, by distributing questionnaires through google form. The data analysis used is multiple regression analysis using SPSS version 26 application. The results of this study show that only financial rewards do not affect the interest of accounting students to have a career as public accountants. Meanwhile, the perception of the public accounting profession, adversity intelligence, and labor market considerations affect the interest of accounting students to have a career as public accountants.

Stock Split Impact: Analyzing Price and Return Changes in the Capital Market Inka Ayu Suhartini; Wiwit Hariyanto
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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.

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.

The Role of Investment Understanding in Moderating the Effect of Financial Literacy, Risk Perception and Investment Motivation on Student Interest to Invest in the Capital Market: Peran Pemahaman Investasi dalam Memoderasi Pengaruh Literasi Keuangan, Persepsi Risiko dan Motivasi Investasi Terhadap Minat Mahasiswa Untuk Berinvestasi di Pasar Modal Putri Ayu Assari; Wiwit Hariyanto
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to find out the role of investment understanding in moderating the influence of financial literacy, risk perception and investment motivation on student’s interest in investing in capital markets. The selection of samples is done by metode purposive sampling. Sampel used as many as 100 respondents. The spread of questionnaires was conducted with google form distributed to 100 accounting students in semesters 6 and 8 of Muhammadiyah University of Sidoarjo. Data analysis is done with the help of Smart PLS 3.0 application. Data analysis is carried out in two ways, namely the Outer Model for data validity and reliability test. Next is the Inner Model for hypothesis test. The results of the study indicate that investment understanding cannot moderate the influence of investment motivation on student’s investment interests in the capital market.

Accounting Conservatism, Firm Size, Company Growth, and Capital Structure on Earnings Response Coefficient in Property Companies: Konservatisme Akuntansi, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Koefisien Respon Laba pada Perusahaan Properti Melania Pangestu; Wiwit Hariyanto
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This research aimed to examine the effect of accounting conservatism, firm size, company growth, and capital structure on the earnings response coefficient. This research method uses quantitative research methods, data collection used documentation studies in the form of secondary data sources of financial statements and stock prices in Property, Real Estate, and Building Construction companies listed on the IDX in 2017-2019. The research’s population are the Property, Real Estate, and building construction companies listed on Indonesian Stock Exchange period 2017-2019 as much as 81 companies. Sampling method were selected by using non probability sampling purposive sampling with certain criteria and obtained as much as 34 companies. Anlyze the data used SPSS 26. The result shows that accounting conservatism, firm size, and company growth have no effect on the earnings response coefficient while capital structure has effect and significant on the ernings response coefficient.

Analysis of Factors Influencing Interest in Accounting Students in Taking Accounting Certification: Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi Srifany Wulansari; Wiwit Hariyanto
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

The quality of resources greatly affects the development of the country’s economy. One way that is done by the community to increase their quality is by taking education in college. The economics major that many people choose is the accounting major. Due to the large number of accounting graduates, accountants compete with each other by taking accounting certifications. However, there are still many students who do not know the importance of taking accounting certification. The importance of accounting certification for accounting students should make accounting students to take accounting certification. However, there are still many accounting students who underestimate the importance of accounting certification. This study aims to determine whether factors such as understanding, economy, quality, and career can affect the interst of accounting students in taking accounting certification. The object used in this research is the 2018 class of accounting students at the Muhammadiyah University of Sidoarjo. The sample used is 73 respondents using simple random sampling method. The data analysis used is multiple regression analysis using SPSS version 26 application. The result of this study show that only understanding effects the interest of accounting students in taking accounting certification. Meanwhile, economy, quality, and career have no effect on the interest of accounting students in taking accounting certification.

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.

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

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