Articles
<![CDATA[Work Environment's Impact on Student Self-Regulation in Learning ]]>
<![CDATA[Yesica Erika Putri Ade Pratiwi]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v19i2.1077
<![CDATA[This study examines the self-regulation practices of accounting students at Muhammadiyah College of Sidoarjo who work while studying, focusing on their transition from online to offline learning. Using qualitative methods, including interviews, observations, and documentation, the research found that students with flexible work conditions manage their study time better and have stronger self-regulation skills. In contrast, those in inflexible work environments struggle with self-regulation, often handling study tasks spontaneously. These findings highlight the need for targeted support to enhance the self-regulation skills of working students, especially those in rigid job conditions. Highlight: Flexible jobs improve students' self-regulation and study management. Inflexible jobs result in poor self-regulation and spontaneous studying. Targeted support needed for students in rigid work conditions. Keyword: Self-regulation, working students, offline learning, online learning transition, qualitative study]]>
<![CDATA[AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency ]]>
<![CDATA[Siti Musdalifah]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v19i2.1079
<![CDATA[This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability. Highlights: AIS boosts MSMEs' transparency and accountability. Qualitative data collection method employed. Findings underscore AIS's pivotal role in decision-making processes. Keywords: AIS, Transparency, Accountability, MSMEs, Decision-making]]>
<![CDATA[FINANCIAL PERFORMANCE AND FIRM VALUE: ON INDUSTRY BANKING ]]>
<![CDATA[Wiwit Hariyanto]]>;
<![CDATA[Endra Wahyu Ningdiyah]]>;
<![CDATA[Fityan Izza Noor Abidin]]>
<![CDATA[ Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijecep.v1i2.15
<![CDATA[Purpose: This research aims to find out The Influence of Leverage, Liquidity, and Company Size on Company Value with Financial Performance as an Intervening Variable Methodology/approach: This research uses methods quantitative with secondary data as a data source . In this research, the population data used are all companies banking conventional listed on the Indonesian Stock Exchange . Period observations made _ from 2018-2021 period . In this research, the non-probability sampling technique used in this research is Purposive Sampling. There are 11 companies banking conventional yeah used sample in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). Findings: The results of this study show that Leverage has an Effect On Company Value, Liquidity Influential Regarding Company Value, Company Size Has an Influence On Company Value, Leverage Has an Influence On Financial Performance, Liquidity Influential Regarding Financial Performance, Company Size Has an Influence On Financial Performance, Financial Performance Has an Influence Towards Company Value. Financial Performance Mediates The Effect of Leverage on Company Value. Financial Performance Mediates Influence Liquidity Towards Company Value. Financial Performance Mediates Influence Company Size Against Company Value . Practical implications: The results of this research can be used as consideration for management, investors and interested parties in making investment decisions and policies so that they can produce optimal investment. Originality/value: this research connects between financial ratios with mark company through financial performance in banking industry companies . Previous research has not found connection in the banking industry in Indonesia.]]>
<![CDATA[FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES ]]>
<![CDATA[Rietra Aryza Arnindhita]]>;
<![CDATA[Fitiyan Izzah Noor Abidin]]>;
<![CDATA[Wiwit Hariyanto]]>;
<![CDATA[Sarwenda Biduri]]>
<![CDATA[ Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijecep.v1i2.16
<![CDATA[This research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follows]]>
<![CDATA[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) ]]>
<![CDATA[Dina Ayu Putri]]>;
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijeirc.v1i4.75
<![CDATA[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]]>
<![CDATA[ISAK NUMBER 35 : NON-PROFIT ORGANIZATION IN FINANCIAL REPORTING ]]>
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Bernika Ivanda Zulfi Lestari]]>;
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijblps.v1i4.82
<![CDATA[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.]]>
<![CDATA[Kombinasi Expected Return dan Risiko Melalui Diversifikasi Saham LQ 45 Dalam Rangka Pemilihan Investasi Saham Di bursa Efek Indonesia Melalui Pembentukan Portofolio Optimal ]]>
<![CDATA[Hariyanto, Wiwit]]>
<![CDATA[ Journal of Accounting Science Vol 2 No 1 (2018): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v2i1.1174
<![CDATA[The purpose of this research is to determine the combination of expected return and LQ-45 stock risk in order to select investment in Indonesian Stock Exchange through the establishment of an optimum portfolio. The population of this study are pharmaceutical companies listed in the Indonesian Stock Exchange year 2008-2013. This research applied quantitative approach, with purposive sampling. The population consists of 14 LQ-45 stocks from February 2012-January 2015 period. The analytical technique used are (1) calculation of return of expectation and risk of stock, (2) calculation of stock selection entered in optimum portfolio, 3) calculation of optimum portfolio formation. The result of this research shows that the optimum portfolio formation in LQ-45 shares will determine portfolio exposure of 0.1835 and portfolio risk of 0.0104, which was obtained from Kalbe farma and Gajah Tunggal shares.]]>
<![CDATA[Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management ]]>
<![CDATA[Hermawan, Sigit]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Journal of Accounting Science Vol 6 No 2 (2022): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v6i2.1616
<![CDATA[Lazismu sebagai entitas sosial dan keagamaan haruslah terus berbenah menjadi gerakan filantropi modern yang harus mampu melaporkan kegiatannya baik dalam dimensi habluminnanas dan habluminallah. Lazismu juga harus terus meningkatkan kinerja organisasi dalam rangka menjadi sustainability. Oleh karena itu tujuan penelitian ini adalah untuk merumuskan strategi Lazismu untuk menjadi gerakan filantropi modern, merumusankan pengelolaan ZIS berbasis laporan Shariah Enterprise Theory (SET), dan upaya peningkatan kinerja berbasis Comprehensive Intellectual Capital Management (CICM). Metode penelitian ini dilakukan dengan kualitatif interpretif. Hasil penelitian menyatakan bahwa strategi menjadikan lazismu sebagai gerakan filantropi modern dapat dilakukan dengan pendekatan teknologi informasi, struktur organisasi yang baik, dan manajemen organisasi yang terencana. Untuk pengelolaan dana ZIS berbasis SET dapat dilakukan dengan membuat laporan SET yang terdiri dari empat kontribusi, yakni kontribusi pada Allah SWT, kontribusi pada direct stakeholders, kontribusi pada indirect stakeholders, dan kontribusi alam. Untuk peningkatan kinerja Lazismu berbasis CICM dapat dilakukan dengan optimalisasi tiga komponen IC, yakni human capital, structural capital dan relational capital dengan tahapan knowledge management, innovation management, dan intellectual property management]]>
<![CDATA[Pengaruh stock split dan dividen announcement terhadap volume perdagangan dan harga saham pada perusahaan yang terdaftar di bursa efek indonesia periode 2015 – 2020 ]]>
<![CDATA[Yuliana, Feriza]]>;
<![CDATA[Hariyanto, Wiwit]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 6 (2022) ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um066v2i62022p641-653
<![CDATA[Abstract This study aims to determine whether the Stock Split and Dividend Announcement affect the Trading Volume and Stock Prices of companies listed on the Indonesia Stock Exchange 2015-2020 Period. This research method uses quantitative. Determination of the sample using saturated sampling as many as 30 companies. The secondary data documentation technique is looking for data on the official website of the Indonesia Stock Exchange. Data collection is carried out by tracing financial statements, annual financial reports (annual reports), trading volume reports, closing prices of shares contained in the summary of Indonesian Stock Exchange shares and previous journals. The results of this study indicate that partially (1) Stock Split has no effect on Trading Volume, (2) Stock Split has an effect on Stock Price, (3) Dividend Announcement has an effect on Trading Volume, (4) Dividend Announcement also affects Stock Price. Abstrak Penelitian ini bertujuan untuk mengetahui apakah Stock Split dan Dividen Announcement berpengaruh terhadap Volume Perdagangan dan Harga Saham pada perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2015-2020. Metode penelitian ini menggunakan kuantitatif. Penentuan sampel dengan menggunakan sampling jenuh sebanyak 30 perusahaan. Teknik dokumentasi data sekunder yakni mencari data pada website resmi Bursa Efek Indonesia. Pengumpulan data dilakukan dengan cara menelusuri financial statement, laporan keuangan tahunan (annual report), laporan volume perdagangan, harga penutupan saham yang terdapat di ringkasan saham Bursa Efek Indonesia dan jurnal-jurnal terdahulu. Hasil penelitian ini menunjukkan bahwa secara parsial (1) Stock Split tidak berpengaruh terhadap Volume Perdagangan, (2) Stock Split berpengaruh terhadap Harga Saham, (3) Dividend Announcement berpengaruh terhadap Volume Perdagangan, (4) Dividend Announcement juga berpengaruh terhadap Harga Saham.]]>
<![CDATA[Pengaruh kepemilikan keluarga dan ukuran perusahaan terhadap biaya audit dengan pilihan auditor sebagai variabel intervening pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019 ]]>
<![CDATA[Vivi Agustin]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 7 (2022) ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um066v2i72022p690-712
<![CDATA[Abstract This study aims to determine the effect of family ownership and firm size on audit fees, the effect of family ownership and firm size on auditor choice, the effect of auditor choice and family ownership on audit fees, and the effect of firm size on audit fees with auditor choice as an intervening variable. This research method uses quantitative, data collection is carried out by conducting library studies from journals and accounting books to obtain a comprehensive theoretical basis related to research variables. The sampling technique was done by purposive sampling. Analysis of the data used is path analysis with the help of SmartPLS 3.0 software. The results of the study show that, 1) Family ownership has no direct and insignificant effect on audit fees for consumption sector companies listed on the Indonesia Stock Exchange in 2017-2019. 2) Family ownership has no direct and insignificant effect on the choice of auditors in consumption sector companies listed on the Indonesia Stock Exchange in 2017-2019. 3) The size of the company has no direct and insignificant effect on audit fees for the consumption sector companies listed on the Indonesia Stock Exchange in 2017-2019. 4) Company size has a significant effect on the choice of auditors in consumption sector companies listed on the Indonesia Stock Exchange in 2017-2019 directly. 5) The choice of auditors has no direct and insignificant effect on audit fees for consumption sector companies listed on the Indonesia Stock Exchange 2017-2019, 6) Family ownership through the choice of auditors has no and significant effect on audit fees for consumption sector companies listed on the Exchange. Indonesian Securities 2017-2019 indirectly. 7) The size of the company through the choice of auditors has no direct and insignificant effect on audit fees for consumption sector companies listed on the Indonesia Stock Exchange 2017-2019. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga dan ukuran perusahaan terhadap biaya audit, pengaruh kepemilikan keluarga dan ukuran perusahaan terhadap pilihan auditor, pengaruh pilihan auditor dan kepemilikan keluarga terhadap biaya audit, dan pengaruh ukuran perusahaan terhadap biaya audit dengan pilihan auditor sebagai variabel intervening. Metode penelitian ini menggunakan kuantitatif, pengumpulan data dilakukan dengan melakukan kajian Pustaka dari jurnal-jurnal dan buku-buku akuntansi untuk memperoleh landasan teori yang komprehensif yang berkaitan dengan variabel penelitian. Teknik pemilihan sampel dilakukan secara purposive sampling. Analisis data yang digunakan yaitu analisis jalur dengan bantuan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa, 1) Kepemilikan keluarga tidak berpengaruh dan tidak signifikan terhadap biaya audit pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 secara langsung. 2) Kepemilikan keluarga tidak berpengaruh dan tidak signifikan terhadap pilihan auditor pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 secara langsung. 3) Ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap biaya audit pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 secara langsung. 4) Ukuran perusahaan berpengaruh signifikan terhadap pilihan auditor pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 secara langsung. 5) Pilihan auditor tidak berpengaruh dan tidak signifikan terhadap biaya audit pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia 2017-2019 secara langsung, 6) Kepemilikan keluarga melalui pilihan auditor tidak berpengaruh dan signifikan terhadap biaya audit pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia 2017-2019 secara tidak langsung. 7) Ukuran perusahaan melalui pilihan auditor tidak berpengaruh dan tidak signifikan terhadap biaya audit pada perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia 2017-2019 secara tidak langsung.]]>
