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All Journal Benefit: Jurnal Manajemen dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Competitive Jurnal Akuntansi dan Keuangan ASSET: Jurnal Manajemen dan Bisnis Jurnal Ilmiah ASET International Journal of Business, Law, and Education West Science Accounting and Finance West Science Social and Humanities Studies JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Hardiwinoto Hardiwinoto, Hardiwinoto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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PEMAHAMAN RASIONAL PEMBIAYAAN SYARIAH, RELEGIUSITAS, PRIMORDIALISME PENGUSAHA DAN PENGARUHNYA TERHADAP SIKAP PENGUSAHA DALAM MEMILIH PEMBIAYAAN DI BANK SYARIAH Wibowo, R. Ery; Hardiwinoto, Hardiwinoto
Benefit Volume 19 No 1 Juni 2015
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study provides empirical evidence of a rational understanding of  sharia finance, relegiusitas, primordialism and influence on the attitudes of entrepreneurs in selecting the financing in Islamic banks. Sources of data drawn from the population of Muslims in the city of Semarang entrepreneurs who are members of the organization ICMI (Association of Indonesian Muslim Scholar) Semarang, amounting to 46 entrepreneurs.With the number of samples taken by 35 entrepreneur. The questionnaire was distributed in August 2014. The results also show the R square of 0.643. With the results of hypothesis testing that proves that the attitude of entrepreneur in selecting the financing in Islamic banks more directly influenced by rational understanding of Islamic finance with the level of  sig. at 0,00. The conclusion of this study is that the attitude of entrepreneur  in choosing financing in shariabanks more directly influenced by rational factors. Understanding the underlying profit  factors of business entrepreneurs in choosing financing in Islamic banks. While relegiusitas factors and primordial or organization is not evident similarity ties directly influence the attitude of entrepreneurs in choosing financing in shariabanks.
PEMAHAMAN RASIONAL PEMBIAYAAN SYARIAH, RELEGIUSITAS, PRIMORDIALISME PENGUSAHA DAN PENGARUHNYA TERHADAP SIKAP PENGUSAHA DALAM MEMILIH PEMBIAYAAN DI BANK SYARIAH Wibowo, R. Ery; Hardiwinoto, Hardiwinoto
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 1 Juni 2015
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v1i1.1410

Abstract

This study provides empirical evidence of a rational understanding of  sharia finance, relegiusitas, primordialism and influence on the attitudes of entrepreneurs in selecting the financing in Islamic banks. Sources of data drawn from the population of Muslims in the city of Semarang entrepreneurs who are members of the organization ICMI (Association of Indonesian Muslim Scholar) Semarang, amounting to 46 entrepreneurs.With the number of samples taken by 35 entrepreneur. The questionnaire was distributed in August 2014. The results also show the R square of 0.643. With the results of hypothesis testing that proves that the attitude of entrepreneur in selecting the financing in Islamic banks more directly influenced by rational understanding of Islamic finance with the level of  sig. at 0,00. The conclusion of this study is that the attitude of entrepreneur  in choosing financing in shariabanks more directly influenced by rational factors. Understanding the underlying profit  factors of business entrepreneurs in choosing financing in Islamic banks. While relegiusitas factors and primordial or organization is not evident similarity ties directly influence the attitude of entrepreneurs in choosing financing in shariabanks.
Analisis Respon Pengusaha Konstruksi terhadap Beroperasinya Bank Syari'ah Hardiwinoto, Hardiwinoto
Jurnal Ilmiah Aset Vol 12 No 2 (2010): Jurnal ASET Volume 12 No 2
Publisher : STIE Widya Manggala

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Abstract

The aim of the research was to analyze empirically about factors influencing entrepreneurs attitude to respond the operating syari’ah bank round Semarang and Demak. There were two variables, the first was dependent variable means entrepreneur attitude andthe second was independent variables which had three understanding level. There are the understanding level of religion (religiousity), financial mechanism of syari’ah bank, and syari’ah bank product. The population in research was the member of GAPENSI (AlianceExecutor of Contruction National Indonesia) Semarang and Demak. There were the directors or the company head who has authority in making financial decision. The method used in this hypothesis examination was linear regresion to test the independent variables influence todependent variable. The result of research indicat that result of F count equal to 19.384 at level of significancy 0.000 by together. While each independent variable had own significancy level of religiousity significance 0.926 accepted at trust boundary 0.10, financial mechanismof syari’ah bank significance 0.022 accepted at trust boundary 0.05, and syari’ah bank product significance 0.001 accepted at trust boundary 0.001.
Analisis Potensi Ekonomi dan Penyusunan Grand Strategy Investasi di Kota Semarang Hardiwinoto, Hardiwinoto
Jurnal Ilmiah Aset Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aimed to analyze the economic potential and preparation of the grand strategy of investing in the city of Semarang. Analytical methods used were AHP (Analytical Hierarchy Process) and SWOT (Strength, Weakness, Opportunity, Threat). The Data was obtained by conducting in-depth interviews on stakeholders, and then conducted focus group discussions (FGD). Besides using AHP and SWOT analysis as well as the FGDs also conducted a study visit to the city of Surabaya. The study recommends that the city of Semarang needs to be developed center of trade and means of promotion.
Analisis Rasio Likuditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Ningsih, Ana Mardiana; hardiwinoto, hardiwinoto; ridwan, mohammad; putri, anindya p.r.z
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15829

Abstract

The power to manifest profits to a company is considered to be the key to success in creating good decisions about  a company's financial performance. This current research aims to empirically prove the relationship between liquidity ratios, solvency, activity, profitability, and financial performance. The objective of this study is to statistically show whether liquidity, solvency, activity and profitability affects financial performance. This research uses secondary data that is obtained from food and beverage companies' financial reports that are listed from the Indonesian Stock Exchange between 2019-2021 time period. Determinants are analyzed using multiple linear regression methods using SPSS ver.26. The results of this research proves that solvency and activities affect financial performance, while liquidity and profitability do not affect financial performance. The difference between this study and previous research by Rumina and Desy (2021) is the addition of independent variables, namely solvency and activity variables.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak: Studi KPP Kota Semarang Nurcahyono, Nurcahyono; Subkhi, Muhammad; Hardiwinoto, Hardiwinoto
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5092

Abstract

This study aims to determine the effect of tax socialization, fiscal service, tax awareness, and tax sanctions on obedience of personal taxes obligatory. This research was conducted at the East Semarang Primary Tax Office. The number of samples taken is 100 taxpayers. The sampling technique used is convienance Sampling or sampling based on convienance. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the tax socialization, fiscal service, tax awareness, and tax sanctions had a positive effect on obedience of personal taxes obligatory at East Semarang Primary Tax Office. The results showed that the tax socialization, fiscal service, tax awareness, and tax sanctions policy could increase taxpayer compliance at the East Semarang Primary Tax Office
Perceptions of Accountants and Finance Managers on the Use of XBRL in Financial Reporting Lasmiatun, KMT; Hardiwinoto, Hardiwinoto
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1809

Abstract

This study explores the perceptions of accountants and finance managers regarding the adoption of eXtensible Business Reporting Language (XBRL) in financial reporting within the Indonesian context. Using a qualitative approach, data were collected from five informants and analyzed using NVivo software. The findings reveal that XBRL significantly enhances efficiency, accuracy, and compliance in financial reporting. However, challenges such as technical complexity, high implementation costs, and resistance to change hinder its adoption, particularly among smaller organizations. The study highlights the importance of management support, tailored training programs, and government initiatives to promote XBRL adoption. These insights contribute to a deeper understanding of how digital technologies can transform financial reporting practices, offering practical recommendations for overcoming adoption barriers.
Implications of VAT Increase and Global Price Volatility on Middle Class Consumption Behavior and Urban Inflation Rate in Central Java Hardiwinoto, Hardiwinoto; Lasmiatun, KMT; Arini, Rani Eka
West Science Social and Humanities Studies Vol. 3 No. 06 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i06.1993

Abstract

This study examines the implications of VAT increases and global price volatility on middle-class consumption behavior and the urban inflation rate in West Java. Using a quantitative approach, data from 200 respondents were analyzed via Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results reveal that VAT increases significantly influence both middle-class consumption patterns and urban inflation, with stronger effects compared to global price volatility. VAT adjustments impact household spending priorities and contribute to inflationary pressures in urban areas, while global price fluctuations moderately affect consumption behavior and inflation through external market dependencies. These findings underscore the need for balanced fiscal policies and strategies to manage external economic shocks to ensure urban economic stability and resilience.
The Role of Green Innovation. Cost Efficiency, and Government Incentives on the Financial Sustainability of Eco-Conscious MSMEs Meilandri, Detti; Saputri, Novitasari Agus; Ridwan, Mohammad; Hardiwinoto, Hardiwinoto; Kristanto, Eri; Sudarmanto, Eko
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1185

Abstract

This study investigates the influence of green innovation, cost efficiency, and government incentives on the financial sustainability of eco-conscious Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a quantitative approach and survey data collected from 200 MSMEs engaged in sustainable practices, the study employs multiple linear regression analysis with SPSS to test three proposed hypotheses. The results reveal that all three independent variables have a positive and significant impact on financial sustainability. Green innovation enables firms to differentiate their products, improve resource use, and access green markets. Cost efficiency enhances financial performance through waste reduction and operational optimization. Meanwhile, government incentives play a vital role in supporting sustainable initiatives by reducing financial and technical barriers. These findings underscore the strategic importance of integrating internal capabilities and external support to achieve long-term sustainability and competitiveness for MSMEs. The study contributes to the theoretical development of sustainable entrepreneurship and provides practical recommendations for managers and policymakers in emerging economies.
The Impact of Employee Satisfaction, Performance, and Resource Management on Financial Performance in Higher Education Institutions Lasmiatun, Lasmiatun; Hardiwinoto, Hardiwinoto; Novita, Mona
JURNAL AL-TANZIM Vol 9, No 2 (2025)
Publisher : Nurul Jadid University, Probolinggo, East Java, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/al-tanzim.v9i2.11462

Abstract

This study aims to analyze the influence of employee satisfaction, employee performance, and resource management on the financial performance of universities. This study uses a quantitative approach with the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM), which allows the analysis of complex relationships between latent variables. Data was collected through a survey of 143 respondents consisting of employees (Educators and Education Personnel), then analyzed to test the direct influence of each variable on financial performance. The results showed that employee satisfaction (p = 0.004) and employee performance (p = 0.003) had a significant positive effect on financial performance. In contrast, resource management showed no significant direct influence (p = 0.352), although it made a substantial contribution in the structural model (f² = 0.352). These findings indicate that the human aspect is more dominant in influencing the financial performance of institutions. The implications of these results emphasize the importance of an integrated human resource management strategy, with a focus on improving employee satisfaction, performance, and empowerment to support operational efficiency and financial sustainability in the higher education environment.
Co-Authors Arini, Rani Eka Ischabita, Nafisa Ivana, Diva Kristanto, Eri Lasmiatun, KMT Lasmiatun, Lasmiatun Meilandri, Detti Mohammad Ridwan Mona Novita Ningsih, Ana Mardiana Novitasari Agus Saputri Nurcahyono Nurcahyono, Nurcahyono putri, anindya p.r.z R. Ery Wibowo Subkhi, Muhammad Sudarmanto, Eko