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

 6   7   8   9   10 
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.
Comparison of the Accuracy of Capital Asset Pricing Model (CAPM) and Abitrage Pricing Theory (Apt) in Predicting LQ45 Stock Returns: Perbandingan Akurasi Capital Asset Pricing Model (CAPM) dan Abitrage Pricing Theory (Apt) Dalam Memprediksi Return Saham LQ45 Wati, Alis Setya; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 1 No. 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.44 KB) | DOI: 10.21070/ijler.v2i2.88

Abstract

This study aims to determine which method is more appropriate in predicting LQ45 stock returns (2015-2017 period). The accuracy of the CAPM method and the APT method is measured by Mean Absolute Deviation (MAD). This research uses quantitative methods with purposive sampling tech- nique. The population used in this study were all company shares listed in the LQ45 Index and obtained 32 shares for the LQ45 Index which was used as the research sample. The accuracy of the CAPM and APT models is measured through MAD (Mean Absolute Deviation), while the independent sample t-test is used to compare the accuracy between the CAPM method and the APT method. The results showed that the CAPM method was more appropriate than the APT method in predicting LQ45 stock returns because the value of MADCAPM was smaller than the average MADAPT, namely MADCAPM (0.0004) < MADAPT 0.0113, and based on the results of different test independent sample t-test with SPSS H0 is rejected and Ha is accepted, there is a difference in accuracy because the Sig value is smaller than the significance level (5%), namely Sig = 0,000 < 0.05.
Civil Officials' Self-Control and Investment Planning Intentions: A Study in Financial Management: Pengendalian Diri Pejabat Sipil dan Niat Perencanaan Investasi: Sebuah Studi dalam Manajemen Keuangan Hariyanto, Wiwit; Arizanda Rahayu, Ruci; Noor Abidin, Fityan Izza; Hidayatullah, Muhammad Tegar; Huda, Miftahul
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.953

Abstract

Abstract: This research examines the influence of self-control levels among civil officials in relation to their investment planning intentions, considering the importance of effective financial management for future income and expenses. Utilizing purposive sampling, data from 77 respondents were collected through a questionnaire. The study employs Smart PLS software and partial least squares (PLS) analysis to test hypotheses. The findings underscore the significance of technology readiness and unveil implications through a SINTA-ranked journal publication, national seminar article, and intellectual property rights. As financial aspirations persist among individuals, especially those with families, many remain hindered by financial constraints. This study underscores the urgent need to address these challenges, offering insights for informed financial decision-making and goal realization. Highlight: Examining Self-Control and Investment Intentions: This study explores how self-control levels among civil officials influence their intentions for investment planning, emphasizing the crucial role of effective financial management in shaping future income and expenses. Methodology and Analysis: Employing purposive sampling and Smart PLS software with partial least squares (PLS) analysis, data from 77 respondents are analyzed to test hypotheses related to technology readiness and its implications. Addressing Financial Challenges: With enduring financial aspirations, especially within families, many individuals face constraints. The study underscores the urgency of tackling these challenges, providing insights for informed financial decision-making and achieving financial goals. Keyword: Self-Control, Investment Planning, Financial Management, Technology Readiness, Financial Constraints
Work Environment's Impact on Student Self-Regulation in Learning: Dampak Lingkungan Kerja terhadap Regulasi Diri Siswa dalam Belajar Pratiwi, Yesica Erika Putri Ade; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1077

Abstract

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
AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency: AIS Merevolusi UMKM, Meningkatkan Transparansi Keuangan Global Musdalifah, Siti; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1079

Abstract

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
Apakah Perceived Ease Of Use, Perceived Usefulness, Perceived Trust, Dan Persepsi Risiko Berpengauh Terhadap Intention To Use E-Money Dengan Pendekatan Technology Acceptance Model (TAM)? Biduri, Sarwenda; Hariyanto, Wiwit; Loekitasari, Silvy; Irma Suyani, Ade
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.425

Abstract

Abstract The purpose of this study was to determine the effect of Perceived ease of use, Perceived usefulness, Perceived trust, and Perceived risk partially on the intention to use e-money with the Technology Acceptance Model approach. This research method uses a quantitative approach. The data collection technique is a questionnaire. The samples were determined using convenience sampling. The total respondents in this study were 74 respondents. The data analysis technique used SPSS software. The results of the study prove that partially the variables Perceived ease of use, Perceived usefulness, and Perceived trust affect the intention to use e-money. Perception of risk has no effect on the intention to use e-money.
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