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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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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.
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES Arnindhita , Rietra Aryza; Abidin, Fitiyan Izzah Noor; Hariyanto , Wiwit; Biduri , Sarwenda
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.v1i2.16

Abstract

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
THE IMPACT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY, AND OPERATING EFFICIENCY ON FINANCIAL PERFORMANCE (CASE STUDY ON BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022-2023) Al Fauziah , Della; Hariyanto, Wiwit
Journal of Economic and Economic Policy Vol. 1 No. 3 (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.v1i3.41

Abstract

Background: This study investigates the interplay between Good Corporate Governance (GCG), profitability, and operational efficiency on the financial performance of banks listed on the Indonesian Stock Exchange (IDX) from 2022 to 2023. Specific Background: With increasing scrutiny on corporate governance and financial metrics in the banking sector, it is imperative to understand how these elements contribute to financial outcomes. Knowledge Gap: Despite existing literature on corporate governance and profitability, limited research addresses their collective impact on the financial performance of Indonesian banks, particularly concerning operational efficiency. Aims: This research aims to analyze the effects of GCG, represented by institutional ownership and board composition, alongside profitability (Return on Equity) and operational efficiency (BOPO ratio) on banks' financial performance (Return on Assets). Results: The findings reveal that institutional ownership and board composition do not significantly impact financial performance; however, profitability has a positive and significant effect, while operational efficiency negatively affects financial performance. Novelty: This study contributes uniquely by highlighting the critical role of profitability in enhancing financial performance, alongside the implications of operational efficiency management. Implications: The results provide essential insights for bank management to strategize for improved financial performance and suggest that regulators should emphasize implementing effective GCG frameworks. By shedding light on the factors influencing bank performance, this study aims to support policymakers in enhancing the stability and efficiency of Indonesia's banking sector.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, FINANSIAL PERFORMANCE AND PROFITABILITY ON FIRM VALUE OF FOOD AND BEVERAGE SECTOR COMPANIES LISTED ON THE BEI 2020-2023 Rahmawati , Fadilla; Hariyanto, Wiwit
Journal of Economic and Economic Policy Vol. 1 No. 3 (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.v1i3.43

Abstract

General Background: The role of Good Corporate Governance (GCG), financial performance, and profitability is increasingly recognized in determining firm value, particularly in sectors with substantial consumer impact, such as food and beverage. Specific Background: This study evaluates managerial ownership, financial performance using DAR, profitability using ROA, and firm value using PBV. Knowledge Gap: Despite existing literature linking these variables, there remains a limited understanding of their combined effects on firm value within the Indonesian food and beverage sector. Aims: This research aims to analyze the influence of GCG, financial performance, and profitability on the firm value of food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2023. Results: Utilizing a purposive sampling technique, 64 companies were analyzed using multiple linear regression. The findings indicate that GCG, financial performance, and profitability all positively and significantly influence firm value, underscoring the interconnectedness of these factors. Novelty: This study contributes to the literature by providing empirical evidence within the specific context of Indonesian food and beverage firms, filling a notable gap regarding the relationships between GCG, financial performance, profitability, and firm value. Implications: The results suggest that improving GCG practices, enhancing financial performance, and maximizing profitability are critical for increasing firm value. This study offers valuable insights for investors and company management, emphasizing the importance of robust corporate governance and effective financial management to foster long-term firm value growth. Further research is recommended to explore additional variables and broader contexts.
THE UTILIZATION OF BEHAVIORAL FINANCE MODELS IN ANALYZING INVESTMENT DECISIONS Prayoga, Bagas Adi; Hariyanto, Wiwit
Journal of Economic and Economic Policy Vol. 2 No. 3 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i3.63

Abstract

Objective: This study analyzes the impact of student financial behavior on investment decisions using a Behavioral Finance model. Method: Data were collected throgh interviews and observations with a descriptive qualitative approach. Results: The findings show that financial behaviors, such as adherence to payment schedules, budgeting and price comparison, significantly influence investment choices. Emotiona and psycological factors, like status quo bias, risk aversion, and overconfidance, also affect decision-making, often leading to suboptimal outcomes. Interviews confirm that these factors frequently hinder rational choices. Howefer, the study’s limitations include sample representation and generalizabillity. Novelty: This research contributes to understanding Behavioral Finance in Investment Decisions and highlights the need for better financial education.
PROFIT MARGIN AND INVENTORY TURNOVER : HOW DO THEY AFFECT FINANCIAL DISTRESS IN RETAIL COMPANIES LISTED ON THE IDX 2019-2023 PERIOD IN THE ERA OF TECHNOLOGICAL DISRUPTION? Inge Sulistyo; Hariyanto, Wiwit
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.72

Abstract

Objective: This study aims to determine profit margin and inventory turnover on financial distress in retail companies that go public on the Indonesia Stock Exchange (IDX) in the era of technological disruption. Method: This study is a quantitative study with a population taken from retail companies listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2023 period. The research sample was 14 companies that met the criteria using purposive sampling techniques. The data analysis technique used multiple linear regression with SPSS software ver 23. Results: Based on the results of the research that has been conducted, it shows that : (1) Profit margin have an effect on financial distress and (2) Inventory turnover have an effect on financial distress in retail companies listed on the Indonesia Stock Exchange in 2019-2023. Novelty: This study provides a novel insight by focusing on the impact of profit margin and inventory turnover on financial distress specifically in publicly listed retail companies during the era of technological disruption in Indonesia, a context that has been rarely explored in previous research.
Analysis of Factors Affecting Disclosure of Islamic Social Reporting (ISR): Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR) Daniyati, Adila Inas; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 1 No. 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.364 KB) | DOI: 10.21070/ijler.v2i1.79

Abstract

This.study aims to.determine.the effect of Company Size (Return), Return On Assets (ROA), Debt to EquityRatio (DER) on the disclosure of Islamic Social Reporting (ISR) partially and simultaneously on companies recorded in the JII (Jakarta Islamic Index) period 2015-2017 with 19 companies.This study uses a quantitative approach. By using secondary data where data collection is on the IDX of the Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is done by tracing financial reports, annual reports and ongoing.reports or company social information selected as samples. The results of this study state that partially the company size variable (size), and Return on Assets (ROA) have a significant effect on ISR disclosure while the Debt to Equity Ratio (DER) variable does not significantly influenceISR disclosure. Simultaneously the company size variable (size), return on assets (ROA) and Debt to Equity Ratio (DER) affect the ISR disclosure.
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