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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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Kinerja Perusahaan Dongkrak Nilai Perusahaan di Tengah Inflasi Global Retno, Ayu Purbo; Hariyanto, Wiwit
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.277

Abstract

Di tengah meningkatnya kekhawatiran inflasi global, perusahaan-perusahaan terdorong untuk meningkatkan nilai mereka dengan meningkatkan kinerja mereka untuk memastikan kelangsungan hidup mereka. Penelitian ini mempelajari hubungan antara kinerja perusahaan dan nilai perusahaan, yang bertujuan untuk mengatasi kesenjangan pengetahuan yang ada. Dengan menggunakan analisis regresi sederhana yang dibantu oleh SPSS Versi 26, penelitian ini meneliti 12 indikator kinerja utama (KPI) untuk mengukur kinerja perusahaan. Hasil penelitian menunjukkan adanya korelasi positif yang signifikan antara kinerja perusahaan dan nilai perusahaan. Khususnya, perusahaan Bank BRI Unit Wonoayu mendapatkan nilai 84% dari 100% untuk kinerja perusahaan, menggarisbawahi keampuhan dari metrik kinerja yang mendukung. Studi ini menawarkan wawasan yang dapat ditindaklanjuti bagi perusahaan yang berusaha untuk menavigasi kompleksitas lanskap inflasi, menekankan pentingnya memperkuat kinerja perusahaan sebagai sarana untuk meningkatkan nilai perusahaan.
Kinerja Perusahaan Dongkrak Nilai Perusahaan di Tengah Inflasi Global Retno, Ayu Purbo; Hariyanto, Wiwit
Frontiers in Research Journal Vol. 1 No. 2 (2024): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Di tengah meningkatnya kekhawatiran inflasi global, perusahaan-perusahaan terdorong untuk meningkatkan nilai mereka dengan meningkatkan kinerja mereka untuk memastikan kelangsungan hidup mereka. Penelitian ini mempelajari hubungan antara kinerja perusahaan dan nilai perusahaan, yang bertujuan untuk mengatasi kesenjangan pengetahuan yang ada. Dengan menggunakan analisis regresi sederhana yang dibantu oleh SPSS Versi 26, penelitian ini meneliti 12 indikator kinerja utama (KPI) untuk mengukur kinerja perusahaan. Hasil penelitian menunjukkan adanya korelasi positif yang signifikan antara kinerja perusahaan dan nilai perusahaan. Khususnya, perusahaan Bank BRI Unit Wonoayu mendapatkan nilai 84% dari 100% untuk kinerja perusahaan, menggarisbawahi keampuhan dari metrik kinerja yang mendukung. Studi ini menawarkan wawasan yang dapat ditindaklanjuti bagi perusahaan yang berusaha untuk menavigasi kompleksitas lanskap inflasi, menekankan pentingnya memperkuat kinerja perusahaan sebagai sarana untuk meningkatkan nilai perusahaan.
Optimalisasi Potensi UMKM Bandeng "ICHAKU" melalui Pendampingan Keuangan, Diversifikasi Produk, dan Branding untuk SDG's 8 Hariyanto, Wiwit; Hudi, Lukman; Hermawan, Sigit; Arista, Sintha Wahyu
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4134

Abstract

UMKM yang produktif dapat memiliki potensi yang besar untuk maju, terutama jika dikelola dengan baik. Tujuan: Dalam program Pengabdian kepada Masyarakat (Abdimas) ini untuk memberdayakan UMKM Bandeng “ICHAKU” dalam meningkatkan manajemen keuangan, diversifikasi produk, dan branding pada packaging. Sesuai dengan pencapaian Tujuan Pembangunan Berkelanjutan (Sustainability Development Goals/SDGs) No. 8 atau "Pekerjaan Layak dan Pertumbuhan Ekonomi", yang bertujuan untuk mendorong pertumbuhan ekonomi yang berkelanjutan, inklusif, dan berkelanjutan, serta menciptakan pekerjaan layak dan produktif untuk semua.  Permasalahan utama yang dihadapi UMKM ini adalah kurangnya pemahaman dalam menghitung HPP dan pencatatan keuangan, keterbatasan dalam memperluas lini produknya dengan menambahkan varian baru, serta belum adanya box packaging yang berdampak pada daya saing usaha. Untuk mengatasi permasalahan tersebut, program ini dilakukan melalui metode observasi, pelatihan dan pendampingan, serta pemberian box packaging. Metode pelaksanaan dalam pengabdian kepada masyarakat ini adalah perencanaan, pelaksanaan, dan evaluasi oleh Tim Abdimas. Hasil dari program ini menunjukkan adanya peningkatan pemahaman dalam perhitungan HPP dan pencatatan keuangan yang lebih terstruktur, adanya pemahaman dalam diversifikasi produk, serta tersedianya box packaging yang lebih menarik dan fungsional yang dapat meningkatkan daya saing. Dampak dari program Abdimas ini terlihat dari meningkatnya kepercayaan konsumen terhadap produk UMKM Bandeng “ICHAKU”, terbukanya peluang pasar yang lebih luas, serta meningkatnya motivasi pelaku usaha dalam mengelola bisnis secara lebih profesional. Selain itu, UMKM Bandeng “ICHAKU” juga mulai menunjukkan kesiapan untuk bersaing di pasar lokal maupun digital. Secara keseluruhan, kegiatan ini berkontribusi nyata dalam penguatan kapasitas ekonomi lokal yang sejalan dengan upaya pencapaian SDG's No. 8.
Women on Boards as Moderator of ESG Disclosure, Profitability Toward Company Performance Nuriza, Vivin; Biduri, Sarwenda; Maryanti, Eny; Hariyanto, Wiwit
Jurnal Ekonomi Vol. 30 No. 2 (2025): July 2025
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v30i2.3121

Abstract

Company performance serves as a key indicator for assessing a firm's level of success within a specific period, achieved through the synergy of various contributing factors. This study aims to examine the influence of ESG disclosure and profitability on company performance, with the moderating role of women on boards. The research population includes all companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 215 companies were selected using a purposive sampling technique. The analysis was conducted using SmartPLS 3, employing the outer model to assess the validity and reliability of the constructs, and the inner model to test the research hypotheses. The findings reveal that both ESG disclosure and profitability positively influence company performance. Furthermore, the presence of women on boards enhances the positive effect of ESG disclosure on company performance. However, it does not significantly strengthen the relationship between profitability and company performance.
The Effect of Inflation Rate and SBI Interest Rate on Stock Prices in Publicly Listed Telecommunication Companies Wiwit Hariyanto; Heri Widodo; Endra Wahyu Ningdiyah; Prasetyo Utomo
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/svsmjw37

Abstract

The volatility of stock prices in emerging markets is often influenced by macroeconomic indicators such as inflation and interest rates. This study investigates the effect of the inflation rate and the Bank Indonesia Certificate (SBI) interest rate on the stock prices of publicly listed telecommunication companies in Indonesia during the 2020–2023 period. The telecommunication sector was chosen due to its strategic role during the COVID-19 pandemic and its strong contribution to national economic growth. Using a quantitative research design, secondary data were collected from the Indonesia Stock Exchange (IDX) and Bank Indonesia. The sample consisted of 16 telecommunication companies selected through purposive sampling, yielding 64 firm-year observations. Data were analyzed with multiple linear regression supported by descriptive statistics and classical assumption tests, employing SPSS 27 as the analytical tool. The findings reveal that both inflation and SBI interest rates have a significant positive effect on stock prices, with the coefficient of determination (R²) indicating that 90.1% of the variation in stock prices is explained by these macroeconomic factors. This study contributes to the literature by providing empirical evidence of the sensitivity of the telecommunication sector’s stock prices to monetary indicators in the post-pandemic period. The results offer practical insights for investors in making informed investment decisions and for policymakers in formulating monetary policies that indirectly influence capital market performance.
Green Intellectual Capital, Performance, and Research Agenda Hariyanto, Wiwit; Sigit Hermawan; Sriyono
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 1 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2003

Abstract

Study This aim For explore the relationship between Green Intellectual Capital and financial, non-financial performance and opportunities research coming through approach bibliometrics . Analysis done of the 122 publications obtained from the Scopus database in the 2019-2024 period . Research result show trend increase interest towards GIC, especially in 2023. Countries such as China, Pakistan and Malaysia are becoming center study main . Journal Journal of Intellectual Capital be the most productive in publish study related to GIC. Keyword analysis​ show that concepts like sustainability , green innovation , and knowledge management are closely related with GIC. Additionally , research​ this also identifies writers , articles , and networks the most influential collaboration in field This . Research result This give more understanding​ comprehensive about development GIC research , identify gap research , and highlighting opportunity For study more carry on . Findings This can become guide for researchers , practitioners , and makers policy in develop more strategies effective For reach sustainability
SPI, HR Competence, and SAP Affect Sidoarjo Regional Financial Report Quality: SPI, Kompetensi SDM, dan SAP Mempengaruhi Kualitas Laporan Keuangan Regional Sidoarjo Oktavia, Rindy Wahyu; Hariyanto, Wiwit
Indonesian Journal of Public Policy Review Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v26i1.1443

Abstract

General Background: The demand for public sector accountability necessitates high-quality financial reporting, particularly in local government units like the Regional Financial and Asset Management Agency (BPKAD). Specific Background: The reliability of these financial reports is heavily reliant on internal organizational factors, specifically the control mechanisms, human capital capacity, and compliance with accounting standards. Knowledge Gap: Prior research has shown inconsistent results regarding the simultaneous influence of these key factors on financial report quality, creating an empirical gap that needs validation in specific regional contexts. Aims: This quantitative survey research aims to determine the combined and individual influence of the Internal Control System (ICS), Human Resource (HR) Competence, and the Effectiveness of Government Accounting Standards (GAS) on the Quality of Financial Reports at BPKAD Sidoarjo Regency. Results: Employing multiple linear regression on a sample of 45 respondents, the study concludes that the ICS, HR Competence, and the Effectiveness of GAS all significantly and positively affect the quality of financial reports. Novelty: The finding confirms the critical and unified role of all three variables as primary drivers of financial reporting quality, contributing specific data from BPKAD Sidoarjo. Implications: BPKAD should prioritize continuous professional development for HR, reinforce the existing ICS, and ensure strict adherence to GAS to maintain high report quality. Highlights: Internal Control System positively and significantly affects financial report quality. Human Resource Competence shows a significant positive correlation with report quality. Effectiveness of Government Accounting Standards significantly determines report quality. Keywords: Internal Control System, HR Competence, Government Accounting Standards, Financial Report Quality, BPKAD
THE INFLUENCE OF INFLATION RATE, SBI INTEREST RATE, EARNING PER SHARE, RUPIAH EXCHANGE RATE AND COMPANY FUNDAMENTALS ON STOCK PRICES IN TELECOMMUNICATION COMPANIES THAT GO PUBLIC FOR THE 2020-2023 PERIOD Lestari , Safira Dwi; Utomo, Prasetyo; Ramdani, Rahmad; Hariyanto, Wiwit
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.397

Abstract

Objective: This study aims to analyze the impact of inflation rate, SBI interest rate, earnings per share (EPS), Rupiah exchange rate, and company fundamentals on stock prices in publicly listed telecommunication companies during the 2020-2023 period. Methods: A quantitative approach was employed using secondary data from 16 telecommunication companies selected through purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and multiple regression analysis via SPSS version 27. Results: The findings reveal that all examined factors significantly influence stock prices. Inflation rate, SBI interest rate, EPS, Rupiah exchange rate, and company fundamentals collectively account for 82.3% of the variance in stock prices. Novelty: Unlike prior studies, this research focuses on telecommunication companies—a sector experiencing substantial growth during the COVID-19 pandemic due to increased digital connectivity demands. The study provides fresh insights by contextualizing macroeconomic and company-specific factors in a sector critical to economic recovery and resilience during crises. This comprehensive examination supports investors and policymakers in making informed decisions regarding stock investments in volatile market conditions.
Self Efficacy, Capital, Return, and Risk Shaping Students’ Investment Interest: Keyakinan Diri, Modal, Imbal Hasil, dan Risiko Mempengaruhi Minat Investasi Mahasiswa Hikmah, Syahrur Romadhonil; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1817

Abstract

General Background: Investment awareness among students has become increasingly vital as they represent a key demographic in developing future investors in Indonesia. Specific Background: Despite the growing accessibility of investment platforms, students’ willingness to invest remains low, particularly due to psychological and financial barriers. Knowledge Gap: Previous studies have not comprehensively examined the joint role of self-efficacy, minimum capital, perceived return, and risk in explaining students’ investment interest, especially among Generation Z learners. Aims: This study investigates how these four variables contribute to students’ investment interest at Muhammadiyah University of Sidoarjo. Results: Using a quantitative approach and multiple linear regression analysis with 60 respondents, the findings reveal that self-efficacy, minimum capital, perceived return, and risk each significantly relate to investment interest. The model explains 49.2% of the variation in investment interest. Novelty: The inclusion of self-efficacy as a behavioral determinant under the Theory of Planned Behavior framework provides a deeper understanding of students’ investment motivation. Implications: The study highlights the need for targeted financial education and university-based investment literacy programs to strengthen confidence and rational decision-making among young investors. Highlights: Self-efficacy and perceived return are strong predictors of investment interest. Minimum capital accessibility motivates students’ investment participation. Risk perception moderates investment intentions among young investors. Keywords: Self Efficacy, Minimum Capital, Perceived Return, Risk, Investment Interest
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): Pemahaman Mahasiswa Akuntansi Tentang Pentingnya Pengetahuan Teknologi Informasi Yang Harus Dikuasai Oleh Akuntan Dalam Menjalankan Usaha Di Era Revolusi Industri (Studi Empiris Mahasiswa Akuntansi Universitas Muhammadiyah Sidoarjo) Solikhah, Sinta Faridatul; Hariyanto, Wiwit
Journal of Islamic and Muhammadiyah Studies Vol 3 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1752.709 KB) | DOI: 10.21070/jims.v3i0.1560

Abstract

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.
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