Article Per Year (5 Year)
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
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
Check
Articles

Found 110 Documents
Search

 5   6   7   8   9 
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.
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 : Pengaruh Persepsi Profesi Akuntan Publik, Kecerdasan Adversity, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi Untuk Berkarir Menjadi Akuntan Publik (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiya Azizah, Nur; 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 (1573.242 KB) | DOI: 10.21070/jims.v5i0.1564

Abstract

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.
Keberlanjutan Penyusunan Laporan Keuangan Digital Menuju Smart Mosque Sebagai Implementasi SDG’s No. 17 Biduri, Sarwenda; Hariyanto, Wiwit; Izza Noor Abidin, Fityan
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.901

Abstract

Perkembangan teknologi informasi telah mengubah lanskap kehidupan di era digitalisasi saat ini, di mana literasi digital menjadi aspek krusial. Akses mudah melalui smartphone memungkinkan individu untuk terhubung dengan berbagai aktivitas global, mulai dari media sosial hingga pengembangan bisnis baru. Dalam konteks pengelolaan masjid, teknologi informasi memberikan kemudahan dalam berbagai aspek, termasuk penyusunan jadwal penceramah, laporan keuangan, perhitungan zakat, inventarisasi aset, hingga informasi kegiatan masjid. Masjid sebagai lembaga penting dalam kehidupan umat Islam, menerima berbagai sumber pendanaan dari masyarakat dalam bentuk wakaf, hibah, infaq, dan sedekah. Oleh karena itu, transparansi dan akuntabilitas dalam pelaporan keuangan menjadi esensial. Konsep Smart Mosque menjadi solusi untuk mengubah peran masjid menjadi pusat edukasi yang ramah bagi anak-anak, mempromosikan ekonomi Islam, dan mendukung kegiatan produktif lainnya. Dengan implementasi Sustainable Development Goals (SDG's) No. 17, tujuan pembangunan berkelanjutan dapat tercapai. Metode pengabdian masyarakat dalam pengembangan aplikasi keuangan masjid berbasis digital melibatkan pendekatan partisipatif dan kolaboratif antara tim peneliti, pengurus masjid, dan anggota komunitas. Evaluasi dan monitoring terhadap kegiatan pengabdian masyarakat menunjukkan efisiensi, transparansi, dan dampak positif terhadap pengurus masjid dan masyarakat sekitar. Pelatihan dan pendampingan dalam penggunaan aplikasi Smart Mosque menjadi kunci dalam mempercepat pengelolaan keuangan masjid serta mewujudkan transparansi dan akuntabilitas kepada masyarakat sekitar, khususnya dalam amal usaha Muhammadiyah.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS Hariyanto, Wiwit
Journal of Economic and Economic Policy Vol. 1 No. 1 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i1.9

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penyusunan laporan keuangan yang dilakukan usaha deedoki untuk mengetahui implementasi yang dilakukan usaha deedoki terhadap SAK-EMKM, serta untuk mengetahui tingkat transparansi dan akuntanbilitas laporan keuangan berdasarkan SAK-EMKM. Penelitian ini dilakukan di Desa Bligo Kecamatan Candi pada Usaha Deedoki dan menggunakan 2 informan yang diinisialkan sebagai HP dan SB. Dalam penelitian ini menggunakan metode penelitian kualitatif interpretatif dan pada pengumpulan datanya dilakukan dengan tiga tahapan yaitu dengan menggunakan wawancara, observasi serta dokumentasi. Hasil yang diperoleh dari penelitian ini menunjukan bahwa usaha deedoki dalam penyusunan laporan keuangannya tidak sesuai dengan SAK-EMKM karena masih rendahnya informasi yang didapatkan serta pendampingan yang kurang efektif sehingga belum bisa menerapkan SAK-EMKM dan dalam tingkat transparansi dan akuntanbilitas yang dilakukan usaha deedoki juga belum efisien dikarenakan dalam usaha deedoki belum menerapkan laporan keuangan yang sesuai dengan SAK-EMKM, pemilik juga belum pernah melakukan pinjaman ke bank sehingga untuk tingkat transparansi dan akuntanbilitasnya hanya dilakukan dalam lingkup keluarga saja.
FINANCIAL PERFORMANCE AND FIRM VALUE: ON INDUSTRY BANKING Hariyanto, Wiwit; Ningdiyah , Endra Wahyu; Abidin , Fityan Izza Noor
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.15

Abstract

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.
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