Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

14.039

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) 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 International Journal of Artificial Intelligence for Digital Marketing Academia Open

Wiwit Hariyanto

Universitas Muhammadiyah Sidoarjo

Author-ID : 524258

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 : 107 Documents Claim Missing Document

Claim Missing Document

Articles

7 8 9 10 11

GENDER MODERATING THE RELATIONSHIP OF LOVE OF MONEY, RELIGIUSITY, MORALITY TO THE TRENDS OF FRAUD ACCOUNTING VILLAGE FUNDS Pramaditya, Abimanyu; Biduri, Sarwenda; Hariyanto, Wiwit; Rahma Dewi, Santi
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1056

Penelitian ini mempunyai tujuan guna menganalisis Gender dalam memoderasi pengaruh Love Of Money, Religiusitas, Moralitas terhadap Kecenderungan Fraud Accounting Dana Desa di Kecamatan Candi, Kabupaten Sidoarjo. Metode pengambilan sampel yang digunakan adalah metode sampling jenuh dikarenakan populasinya relative kecil. Sampel dalam penelitian ini berjumlah 60 responden. Pada penelitian ini menggunakan data primer. Hasil pada penelitian ini mendapatkan hasil bahwa Love Of Money berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Religiusitas berpengaruh terhadap Kecenderungan Fraud Accounting Dana Desa. Moralitas berpengaruh signifikan terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Love Of Money terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Religiusitas terhadap Kecenderungan Fraud Accounting Dana Desa. Gender mampu memoderasi hubungan Moralitas terhadap kecenderungan Fraud Accounting Dana Desa.

Fraud Detection of Financial Statements Using the Beneish M Score Method (Empirical Study on Retail Trading Companies Listed on the Indonesia Stock Exchange 2016-2018): Pendeteksian Kecurangan Laporan Keuangan Menggunakan Metode Beneish M Score (Studi Empiris Pada Perusahaan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Sunarjo, Eka Fitria Hanum; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study was conducted to determine the retail trading companies listed on the Indonesia Stock Exchange in 2016-2018 which are classified as manipulators and non-manipulators. The type of data used in this research is secondary data. The population in this study are retail trading companies totaling 22 companies and producing a sample of 13 retail trading companies using purposive sampling method. The analytical technique used in this study is a quantitative descriptive technique using the Beneish M Score . The results of the study show that there are 15 retail trading companies that are classified as manipulators in 2016-2018 and have a percentage of 38.46%. The manipulator companies consist of 6 companies in 2016 , 5 companies in 2017 , and 4 companies in 2018 . While the results of the study show that retail trading companies that are classified as non-manipulators in 2016-2018 amounted to 24 companies and had a percentage of 61.54%. The non-manipulator companies consist of 7 companies in 2016, 8 companies in 2017, and 9 companies in 2018.

The Role of Investment Understanding in Moderating the Effect of Financial Literacy, Risk Perception and Investment Motivation on Student Interest to Invest in the Capital Market: Peran Pemahaman Investasi dalam Memoderasi Pengaruh Literasi Keuangan, Persepsi Risiko dan Motivasi Investasi Terhadap Minat Mahasiswa Untuk Berinvestasi di Pasar Modal Assari, Putri Ayu; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to find out the role of investment understanding in moderating the influence of financial literacy, risk perception and investment motivation on student’s interest in investing in capital markets. The selection of samples is done by metode purposive sampling. Sampel used as many as 100 respondents. The spread of questionnaires was conducted with google form distributed to 100 accounting students in semesters 6 and 8 of Muhammadiyah University of Sidoarjo. Data analysis is done with the help of Smart PLS 3.0 application. Data analysis is carried out in two ways, namely the Outer Model for data validity and reliability test. Next is the Inner Model for hypothesis test. The results of the study indicate that investment understanding cannot moderate the influence of investment motivation on student’s investment interests in the capital market.

Accounting Conservatism, Firm Size, Company Growth, and Capital Structure on Earnings Response Coefficient in Property Companies: Konservatisme Akuntansi, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Koefisien Respon Laba pada Perusahaan Properti Pangestu, Melania; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This research aimed to examine the effect of accounting conservatism, firm size, company growth, and capital structure on the earnings response coefficient. This research method uses quantitative research methods, data collection used documentation studies in the form of secondary data sources of financial statements and stock prices in Property, Real Estate, and Building Construction companies listed on the IDX in 2017-2019. The research’s population are the Property, Real Estate, and building construction companies listed on Indonesian Stock Exchange period 2017-2019 as much as 81 companies. Sampling method were selected by using non probability sampling purposive sampling with certain criteria and obtained as much as 34 companies. Anlyze the data used SPSS 26. The result shows that accounting conservatism, firm size, and company growth have no effect on the earnings response coefficient while capital structure has effect and significant on the ernings response coefficient.

Analysis of Factors Influencing Interest in Accounting Students in Taking Accounting Certification: Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi Wulansari, Srifany; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

The quality of resources greatly affects the development of the country’s economy. One way that is done by the community to increase their quality is by taking education in college. The economics major that many people choose is the accounting major. Due to the large number of accounting graduates, accountants compete with each other by taking accounting certifications. However, there are still many students who do not know the importance of taking accounting certification. The importance of accounting certification for accounting students should make accounting students to take accounting certification. However, there are still many accounting students who underestimate the importance of accounting certification. This study aims to determine whether factors such as understanding, economy, quality, and career can affect the interst of accounting students in taking accounting certification. The object used in this research is the 2018 class of accounting students at the Muhammadiyah University of Sidoarjo. The sample used is 73 respondents using simple random sampling method. The data analysis used is multiple regression analysis using SPSS version 26 application. The result of this study show that only understanding effects the interest of accounting students in taking accounting certification. Meanwhile, economy, quality, and career have no effect on the interest of accounting students in taking accounting certification.

THE EFFECT OF CSR, FINANCIAL DISTRESS, AND GOOD CORPORATE GOVERNANCE ON STOCK RETURNS Melinda, Puput; Hariyanto, Wiwit
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.18

Objective: The purpose of this study is to determine and examine the effect of Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) on stock returns in mining companies listed on the Indonesia Stock Exchange. Method: This study uses a quantitative method with secondary data as the main source. Stock return data was obtained from annual closing prices during the period 2021 to 2023. All information was then classified into research variables according to the needs of the analysis. The sample was determined using purposive sampling, which is a non-probability sampling method based on certain criteria relevant to the research objectives. Results: Based on the results of testing, analysis, and interpretation of data in this study, it can be concluded that Corporate Social Responsibility (CSR), financial distress, and Good Corporate Governance (GCG) have a significant effect on the stock returns of companies listed on the Indonesia Stock Exchange. Novelty: Theoretically, this study contributes to the understanding that the influence of CSR, financial distress, and corporate governance on stock returns is contextual, greatly influenced by industry characteristics, company financial conditions, and investor behavior in interpreting risk, profitability, and company sustainability. For investors, these results can be used as a reference in formulating investment strategies, considering that CSR does not always increase stock attractiveness, financial distress can open up opportunities for higher returns, and corporate governance, although important in the long term, can reduce returns in the short term.

Taxpayer Compliance Determinants in Digital Tax Administration: Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Administrasi Pajak Digital Luthfiyati , Indi; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1461

General Background Taxpayer compliance is a fundamental component of sustainable public revenue systems. Specific Background The adoption of digital tax administration and behavioral factors has become increasingly relevant in improving compliance among MSME taxpayers. Knowledge Gap Limited empirical studies simultaneously examine taxation knowledge, electronic tax systems, sanctions, and risk preference within a single analytical framework. Aims This study aims to analyze the relationships between these factors and taxpayer compliance. Results The findings indicate that taxation understanding, electronic tax systems, and tax sanctions are statistically associated with compliance, with risk preference functioning as a moderating variable. Novelty This study provides contextual empirical evidence by integrating behavioral and technological variables within MSME taxpayer settings. Implications The results offer insights for tax authorities in designing compliance-oriented digital tax policies and taxpayer education strategies. Keywords: Taxpayer Compliance, Taxation Knowledge, Electronic Tax Systems, Tax Sanctions, Risk Preference Key Findings Highlights: Digital tax mechanisms are linked to compliance behavior Behavioral considerations shape taxpayer responses Risk orientation moderates compliance-related factors

INTERNET FINANCIAL REPORTING: ANALYSIS OF LITERATURE ON EVOLUTION REPORTING CORPORATIONS IN THE INDUSTRY 4.0 ERA Abidin, Fityan Izza Noor; Ningdiyah, Endra Wahyu; Hariyanto, Wiwit; Rahayu, Ruci Arizanda
International Journal of Artificial Intelligence for Digital Marketing Vol. 3 No. 1 (2026): International Journal of Artificial Intelligence for Digital Marketing
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijaifd.v3i1.447

Objective: Study this aim to analyze systematically the development of Internet Financial Reporting (IFR), factors that influence its implementation, as well as the impact on the market company. Method: Approach Systematic Literature Review (SLR) is used with follow PRISMA 2020 guide, which includes stages of identification, screening, assessment of eligibility, and inclusion. Of the 563 articles identified, 36 studies fulfil criteria and were analyzed further. Study data extracted using framework analysis, thematic, and cluster analysis to identify patterns and relationships between the draft. Results: Research results show three main. First, IFR determinants include characteristics of the company (size, profitability, leverage, liquidity), governance of companies, intellectual capital, and pressure institutions that have a significant to level IFR disclosure. Second, the implementation and quality of IFR varies widely between companies and countries, influenced by infrastructure technology, capabilities, source of power, human beings, and the equipment used for the information. Third, IFR has a proven positive impact positive to mark company through improving transparency, reducing information asymmetry, and providing a reinforcement signal to investors, even though a number of studies find an impact that is not significant. Novelty: In a way, research This conclude that IFR is an instrument strategic in increase the quality of disclosure of companies and market perception of the company. These results give contribution for academics, practitioners, and regulators in understanding IFR dynamics as well as directing further development study furthermore.

Green Accounting and Institutional Ownership Patterns in Healthcare Firm Profitability: Akuntansi Hijau dan Pola Kepemilikan Institusional dalam Kinerja Keuntungan Perusahaan Kesehatan Hariyanto, Wiwit; Syukriyah, Ziyadatus
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1507

General Background: The healthcare sector has experienced rapid growth alongside increasing demands for corporate accountability toward environmental and social responsibilities. Specific Background: Companies are encouraged to adopt Green Accounting practices and strengthen institutional ownership as governance mechanisms to maintain legitimacy and transparency. Knowledge Gap: Prior studies mostly focus on banking or general industries, while limited empirical evidence examines how these mechanisms relate to profitability in healthcare firms. Aims: This study analyzes the relationship between Green Accounting and institutional ownership with profitability of healthcare companies listed on the Indonesia Stock Exchange during 2020–2024. Results: Using purposive sampling of 31 firms and multiple linear regression on 109 observations, the findings show that Green Accounting does not show a significant relationship with profitability, while institutional ownership demonstrates a negative association, and both variables explain only 8.4 percent of profitability variation. Novelty: The research concentrates on the healthcare sector and applies environmental cost indicators to represent Green Accounting within this context. Implications: The results indicate that governance and environmental reporting alone are insufficient to explain financial outcomes, suggesting the need for broader managerial and operational factors in improving firm profitability. Keywords: Green Accounting, Institutional Ownership, Profitability, Healthcare Sector, Financial Performance Key Findings Highlights: Environmental cost allocation shows no measurable linkage with earnings ratio Higher institutional shareholding corresponds to short-term margin decline Explanatory power of the model remains limited at 8.4 percent

PROFITABILITY AND MARKET VALUE ON STOCK PRICE: FIRM SIZE MODERATION IN PUBLIC COMPANIES IN INDONESIA Ningdiyah, Endra Wahyu; Rahayu, Ruci Arizanda; Hariyanto, Wiwit
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/wqnf6f69

This study aims to analyze the influence of profitability, market value, and firm size on the stock prices of pharmaceutical companies and examine the role of moderating variables in strengthening this relationship. The pharmaceutical industry was chosen as the research object due to its innovation-intensive nature, tight regulation, and stock price dynamics that do not always align with the company's fundamental performance. This study employed a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The research data consisted of secondary data obtained from financial reports and stock price data of pharmaceutical companies listed on the Indonesia Stock Exchange during a specific observation period. The analysis technique involved evaluating the measurement model (outer model) and the structural model (inner model), as well as testing hypotheses using bootstrapping procedures. The results showed that profitability, market value, and firm size had a positive and significant effect on stock prices. Furthermore, the results of the moderating variable test indicated that the moderating variables were able to strengthen the relationship between the company's fundamental variables and stock prices. The research model has strong explanatory power, as demonstrated by a high coefficient of determination and the fulfillment of all validity and reliability criteria. This research provides a theoretical contribution by enriching the capital market literature on stock price formation mechanisms, particularly in the pharmaceutical sector, with an emphasis on the important role of moderating variables. Practically, the results of this study can be used as a consideration by company management and investors when making investment decisions based on fundamental company information

Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Agusti Marini 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 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 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 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

Title

Found 107 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 107 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 107 Documents
Search