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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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 Academia Open 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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS IJMI Journal 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
Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
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Financial Ratios Impact: Bond Ratings in Indonesian Stock Exchange Manufacturing Companies Mas’adah, Lailatul; Hariyanto, Wiwit
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3567

Abstract

This study aimed to investigate the impact of Retained Earning, Growth of Company, and Interest Coverage Ratio on bond ratings of manufacturing companies listed in the Indonesian Stock Exchange. The study used a quantitative approach with a sample of 104 bonds issued by seven companies that were rated by PEFINDO from 2014 to 2017. The data were analyzed using logistic regression analysis and processed using SPSS 18. The results showed that Retained Earning, Growth of Company, and Interest Coverage Ratio had a significant simultaneous effect on bond ratings. However, Retained Earning and Interest Coverage Ratio had a partial effect on bond ratings, while Growth of Company had no effect. This study implies that investors and bond issuers should pay attention to these financial ratios to make informed investment decisions.Highlights : Financial ratios are essential tools for evaluating the health and performance of manufacturing companies. Bond ratings are influenced by financial ratios such as Retained Earning, Growth of Company, and Interest Coverage Ratio. Logistic regression analysis can be used to determine the simultaneous and partial effects of financial ratios on bond ratings, providing valuable information for investors making informed investment decisions. Keywords: financial ratios, bond ratings, manufacturing companies, investment decisions, logistic regression analysis.
Stock Portfolio Risk and Return: Indonesia vs. China During Covid-19 Marini, Agusti; Hariyanto, Wiwit
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3782

Abstract

This study aimed to compare the expected return and risk of stock portfolios in Indonesia and China during the Covid-19 pandemic using the Single Index Model. The study used a quantitative approach with a sample of IDX30 stocks listed on the Indonesian Stock Exchange and SSE50 stocks listed on the Shanghai Stock Exchange. The data were analyzed using the Single Index Model with Microsoft Excel 2010 and the independent sample t-test with SPSS 23. The results showed that four stocks in Indonesia and ten stocks in China met the criteria for forming an optimal stock portfolio using the Single Index Model. The study also found a difference in the expected return and risk of stock portfolios between Indonesia and China. This study implies that investors should consider the Single Index Model and the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic.Highlights : The Single Index Model is an effective tool for forming optimal stock portfolios during the Covid-19 pandemic in Indonesia and China. The study compares the expected return and risk of stock portfolios in Indonesia and China using the Single Index Model. The study highlights the importance of considering the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic. Keywords: stock portfolio, Single Index Model, Covid-19 pandemic, Indonesia, China.
Transforming Financial Reporting to Improve Accountability through Transparency in the Education Sector Utari, Nava Dwi; Hariyanto, Wiwit
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.7881

Abstract

This study examines the implementation of ISAK 35 in financial reporting at SDI Tarbiyatul Ummah, highlighting its significance for transparency and accountability in educational institutions. Through qualitative methods including interviews, observations, and documentation, it was found that the institution only relied on monthly cash book reports, failing to meet ISAK 35 standards. By reconstructing financial statements according to ISAK 35 guidelines, the study demonstrates the importance of adherence to accounting standards for improved transparency and accountability. This research contributes to filling the knowledge gap regarding financial reporting practices in educational institutions and provides recommendations for enhancing financial management practices in line with ISAK 35. Highlights: 1. ISAK 35 ensures transparency in financial reporting.2. Qualitative methods reveal institutional practices.3. Reconstruction enhances transparency and accountability in financial management. Keywords: Financial Reporting, ISAK 35, Educational Institutions, Transparency, Accountability
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.
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 KNOWLEDGE AND EXPERIENCE IN FINANCE TOWARD INVESTMENT PLANNING MOTIVE: THE MODERATION ROLE OF SELF-CONTROL Rahayu, Ruci Arizanda; Hariyanto, Wiwit; Abidin, Fityan Izza Noor
International Journal Multidisciplinary (IJMI) Vol. 1 No. 1 (2024): International Journal Multidisciplinary (IJMI)
Publisher : ANTIS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i1.36

Abstract

This research aims to examine the moderation of self control which affect investment planning motive on civil servants in Sidoarjo. The well executed financial management is not only managing financial income and daily needs, but it needs to be prepared for the future financial management if someday a person or individual needs more financial income. For example in the way to invest. Along with investment, an individual will get profits or benefits in the future. Analysis tool that is used in this research is questionnaire sheet that have already conveyed to 77 respondents and purposive sampling as the sampling approach. To examine the research hypothesis, the researcher use Partial Least Square (PLS) with Smart PLS software, version 3.2.7. The output of this research is an article within index SINTA (Science and Technology Index) 3 (third rank) journal, national seminar article, and intellectual property rights. Technology readiness level which is tragetted in the research is 1 – 4. The urgency in this study is because of the tendency of each individual nowdays, moreover they who have a family, generally have a financial purpose in the future. Nevertheless, there are pletiful people who can not fulfil their dream because of financial issues to achieve that financial goals.
Keberlanjutan Penyusunan Laporan Keuangan Digital Menuju Smart Mosque Sebagai Implementasi SDG’s No. 17 Sarwenda Biduri; Wiwit Hariyanto; Fityan Izza Noor Abidin
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 Adila Inas Daniyati Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Alis Setya Wati Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma 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 Fitria Hanum Sunarjo 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 Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Julia Vivi Maulidah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melania Pangestu Miftahul Huda Muhammad Tegar Hidayatullah Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Prasetyo Utomo Prayoga, Bagas Adi Putri Ayu Assari Rahayu , Ruci Arizanda 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 Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Sinta Faridatul Solikhah Siti Musdalifah Srifany Wulansari Sriyono Sriyono Sriyono Sriyono Sriyono Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wiji Rahayu Winda Afichamala Yani, M Yesica Erika Putri Ade Pratiwi Yuliana, Feriza