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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 International Journal Multidisciplinary 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 International Journal of Accounting Innovation

Wiwit Hariyanto

Universitas Muhammadiyah Sidoarjo

Author-ID : 524258

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry 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

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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

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

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.

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

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

Di tengah meningkatnya kekhawatiran inflasi global, perusahaan-perusahaan terdorong untuk meningkatkan nilai mereka dengan meningkatkan kinerja mereka untuk memastikan kelangsungan hidup mereka. Penelitian ini mempelajari hubungan antara kinerja perusahaan dan nilai perusahaan, yang bertujuan untuk mengatasi kesenjangan pengetahuan yang ada. Dengan menggunakan analisis regresi sederhana yang dibantu oleh SPSS Versi 26, penelitian ini meneliti 12 indikator kinerja utama (KPI) untuk mengukur kinerja perusahaan. Hasil penelitian menunjukkan adanya korelasi positif yang signifikan antara kinerja perusahaan dan nilai perusahaan. Khususnya, perusahaan Bank BRI Unit Wonoayu mendapatkan nilai 84% dari 100% untuk kinerja perusahaan, menggarisbawahi keampuhan dari metrik kinerja yang mendukung. Studi ini menawarkan wawasan yang dapat ditindaklanjuti bagi perusahaan yang berusaha untuk menavigasi kompleksitas lanskap inflasi, menekankan pentingnya memperkuat kinerja perusahaan sebagai sarana untuk meningkatkan nilai perusahaan.

Determinants of Zakat, Infaq, and Shadaqah at Lazismu East Java: Reputation, Religiosity, Trust, Ease, Security and Convenience Hariyanto, Wiwit; Hermawan, Sigit; Rahmadhani, Ali Zainuri; Arista, Sintha Wahyu; Ulum, Zatul Karamah Ahmad Baharul
el-Jizya : Jurnal Ekonomi Islam Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i1.13611

The management of the Muhammadiyah Zakat, Infaq and Alms Institution (Lazismu) in East Java needs to know the reasons why muzaki or donors pay ZIS at the institution. This is related to the performance of services that must be carried out so that they are right on target and provide satisfaction to Muzakki. This study aims to improve the performance of services to Muzaki who have entrusted their zakat, infaq and alms (ZIS) funds to Lazismu East Java. The research method chosen is quantitative research with a descriptive and causal approach. The population of this study was all muzaki who had distributed ZIS at Lazismu in East Java. The determination of the sample used purposive sampling, while the sample in this study was 110 respondents. The results of this study are the determining factors including reputation factors, religiosity factors, trust factors, ease factors, and security and convenience factors that have a positive influence on the decision of muzaki to pay ZIS at Lazismu East Java. In this study, the convenience variable is the strongest and most dominant variable while the reputation variable is the weakest variable in Muzaki's decision to choose ZIS at Lazismu East Java. By understanding and optimizing these five factors, Lazismu East Java can increase muzaki loyalty, improve performance and strengthen its role in supporting social and economic programs that are in line with the objectives of the Sustainable Development Goals (SDGs) Number 8 concerning decent work and economic growth.

Kinerja Perusahaan Dongkrak Nilai Perusahaan di Tengah Inflasi Global Retno, Ayu Purbo; Hariyanto, Wiwit
Frontiers in Research Journal Vol. 1 No. 2 (2024): November
Publisher : Indonesian Journal Publisher

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

Optimalisasi Potensi UMKM Bandeng "ICHAKU" melalui Pendampingan Keuangan, Diversifikasi Produk, dan Branding untuk SDG's 8 Hariyanto, Wiwit; Hudi, Lukman; Hermawan, Sigit; Arista, Sintha Wahyu
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

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

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

Women on Boards as Moderator of ESG Disclosure, Profitability Toward Company Performance Nuriza, Vivin; Biduri, Sarwenda; Maryanti, Eny; Hariyanto, Wiwit
Jurnal Ekonomi Vol. 30 No. 2 (2025): July 2025
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

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

Company performance serves as a key indicator for assessing a firm's level of success within a specific period, achieved through the synergy of various contributing factors. This study aims to examine the influence of ESG disclosure and profitability on company performance, with the moderating role of women on boards. The research population includes all companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 215 companies were selected using a purposive sampling technique. The analysis was conducted using SmartPLS 3, employing the outer model to assess the validity and reliability of the constructs, and the inner model to test the research hypotheses. The findings reveal that both ESG disclosure and profitability positively influence company performance. Furthermore, the presence of women on boards enhances the positive effect of ESG disclosure on company performance. However, it does not significantly strengthen the relationship between profitability and company performance.

The Effect of Inflation Rate and SBI Interest Rate on Stock Prices in Publicly Listed Telecommunication Companies Wiwit Hariyanto; Heri Widodo; Endra Wahyu Ningdiyah; Prasetyo Utomo
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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

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. 01 (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

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

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

Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Assari, Putri Ayu 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 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 Melinda, Puput Miftahul Huda Musdalifah, Siti Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noor Abidin, Fityan Izza 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 Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sriyono Sunarjo, Eka Fitria Hanum 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

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