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All Journal INFERENSI Journal of Accounting and Investment JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat
Sigit Arie Wibowo, Sigit Arie
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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PENGARUH VARIABEL MAKRO DAN MIKRO EKONOMI TERHADAP PEMBIAYAAN BERMASALAH PADA BANK SYARIAH DI INDONESIA Wibowo, Sigit Arie; Saputra, Wahyu
Jurnal Ilmiah Akuntansi Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.397 KB) | DOI: 10.23887/jia.v2i1.10040

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh variabel inflasi, Gross Domestic Product (GDP), ukuran bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), dan Capital Adequacy Ratio (CAR) terhadap variabel Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia tahun 2011-2015. Subjek penelitian ini adalah Bank Umum Syariah di Indonesia. Dalam penelitian ini, total sampel sebanyak 11 Bank Umum Syariah diperoleh dengan menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis diperoleh bahwa, PDB, ukuran, dan CAR berpengaruh secara signifikan terhadap pembiayaan bermasalah. Sedangkan inflasi, FDR, dan FAR tidak berpengaruh terhadap pembiayaan bermasalah.Kata kunci: pembiayaan bermasalah, Bank Syariah, inflasi, ukuran bank, NPF ABSTRACT The purpose of this study is to determine how much influence the variable inflation, gross domestic product (GDP), the economic size of the Bank (size), Financing to Deposit Ratio (FDR), Financing to Asset Ratio (FAR), and the Capital Adequacy Ratio (CAR) to variable Non Performing Financing NPF) in Islamic commercial banks in Indonesia 2011-2015. This research subject is an Islamic commercial bank in Indonesia. In this study a total samples of 11 Islamic commercial banks were obtained using purposive sampling method. The analytical tool used is multiple regression analysis. Based on the analysis of the obtained results that, GDP, size, and CAR significantly influence the financing problems. As for inflation, FDR, and the FAR does not have an impact on financing problems.Keywords: financing problems, Islamic banks, inflation, the size of the bank, NPF
Pengaruh Personal Background, Pengetahuan Dewan Tentang Anggaran, dan Political Culture terhadap Peran DPRD dalam Pengawasan Keuangan Daerah Wibowo, Sigit Arie
Journal of Accounting and Investment Vol 13, No 1: January 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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

Abstract

This research aim to examine the influence of personal background, council budget knowledge, and political culture towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behaviour on political activity. The data in this research consist of primary data that taken from questionaries distributed directly to respondents. The collected are from 144 members of DPRD at Karesidenan Cirebon. Hypothesis of this research are examine by using independent t test, Analysis of Variance (ANOVA), and multiple regression. The result of this research in general shows that personal bacground and political culture have no significant influence towards the role of DPRD on region financial control. But, the council budget knowledge has significant influence towards the role of DPRD on region financial report.
Determinants of Accounting Students Understanding of Riba Wibowo, Sigit Arie; Mulantono, Dea Rizaldi
Journal of Accounting and Investment Vol 19, No 2: July 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.466 KB) | DOI: 10.18196/jai.1902103

Abstract

Currently, riba is one of the hot issues that often discussed in the field of sharia accounting and accounting student education in Islamic universities, which is sharia accounting as the major concentration. This study aims empirically to examine and prove the influence of intrinsic education, extrinsic education, educational learning, family religiosity, friendship religiosity, and organizational religiosity on students Understanding of Riba. This study used the sample of Accounting students of the Muhammadiyah University of Yogyakarta. This research also used convenience sampling technique. From the 109 questionnaires, there were 100 questionnaires available for the further process. The data obtained was then processed by using multiple linear regression analysis. The results of this study indicate that all independent variables proposed in this study have a significant positive effect on the understanding of accounting students in riba.
Membangun Good Governance di Lembaga Amil Zakat, Infaq dan Shadaqah (LAZ): Pengalaman Dua LAZ Besar di Indonesia Ahim Abdurahim; Hafiez Sofyani; Sigit Arie Wibowo
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 12, No 1 (2018)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v12i1.45-64

Abstract

This study aims to explore experiences of two big LAZs in Indonesia, namely Lazis Based on Islamic Organization X and Rumah Zakat in complying requirements as a good governance Lazis, with reference to Religion Ministerial Decree (Keputusan Menteri Agama/KMA) 333/2015 about Guidance on Giving Permit Establishment of Amil Zakat Institute and Statement of Financial Accounting Standards (PSAK) No. 109 on Accounting for Zakat and Infak/Alms. Specifically, this study was conducted with interview and observation techniques. Object observations are: Legality, Organizational Structure, Human Resource Quality, Work Program Planning, Implementation Work, Data Management, and Reporting. This study indicate hat there are several points of the requirements that become obstacles, namely: Registered as an Islamic social institution that manages the field of education, da'wah and social or institutional bodies law, Having a planned program plan and trstruktur, Have the technical, administrative and financial skills to carry out its activities, Have state health insurance (BPJS) and employment or other insurance for its employees, and able to raise funds at least 50 billion for LAZNAS. From the various obstacles that arise, the two LAZ has a similar pattern in solving them, namely by adopting the practice of New Public Management for the management and governance of Lazis can run well. In addition, synergy with various parties, such as academics and NGOs, and utilize the progress of information technology by building an e-donation system to optimize the collection of zakat and infaq potentials from various regions in Indonesia. The results of this study are expected to be an input for other LAZ in improving the quality of management and governance, especially related to the filing of legality to the Ministry of Religious Affairs of Indonesia regulated in KMA 333 2015.
Optimalisasi Pendidikan Pengelolaan Sampah Untuk Mewujudkan Indonesia Berkemajuan yang Bersih dan Berkelanjutan Ramadhani, Muhammad Rizqy Zia; Apriliana, Kalista Putri; Khairunnisya, Wandira; Novia, Epriyaloka Anggun Putri Eka; Nadhif, Maura Arthamevia Qorrineta; Azmi, Ulul; Maajid, Muhammad Luthfi Abdul; Fitriyah, Nur Salsa Bela; Atmojo, Hanung Arjuni; Widagdo, Muhammad Daffa Manggala Putra; Wibowo, Sigit Arie
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1311

Abstract

The main problem faced by the community in Padukuhan Trisigan II, Murtigading Village, is the low awareness and skills in managing waste, especially plastic waste that can pollute the environment. Therefore, the Community Service Program of the University of Muhammadiyah Yogyakarta (PKM UMY) is implemented to increase community understanding and participation in more effective and sustainable waste management. The methods used in this program include socialization, training, and supporting infrastructure by involving various elements of society, including Community Groups (POKMAS), elementary school students, and local community leaders. The main activities include socialization of waste management, Ecobrick Youth assistance for elementary school students, training on making Eco Paving Blocks as a solution for plastic waste and healthy walking activities to increase public awareness of the importance of a healthy lifestyle. The results of this program showed that 85% of the socialization participants stated that they gained a new understanding of better waste management, while 80% of students who participated in the Ecobrick Youth assistance were able to understand and practice making Ecobricks well. In addition, around 95% of Eco Paving Block trainees expressed interest in developing this innovation in their environment. The healthy walk activity also raised public awareness of the importance of regular exercise, with more than 300 residents from various age groups participating. This program proves that an education-based approach and action can increase community awareness and skills in managing waste responsibly and sustainably. The results of this program can be the first step in creating a cleaner, healthier, and sustainability-oriented environment. With this program, the community is expected to continue to develop waste management innovations independently and make them part of daily life to create a greener and more sustainable environment.
Penggunaan EViews dalam Pengujian Data Panel untuk Penelitian Akuntansi: Pendekatan Konseptual dan Aplikatif Wibowo, Sigit Arie
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.26898

Abstract

Latar Belakang: Penelitian akuntansi dewasa ini semakin kompleks dengan munculnya dinamika ekonomi, regulasi, dan kebutuhan analisis longitudinal terhadap data perusahaan. Salah satu pendekatan yang kian populer digunakan adalah model data panel, yang memungkinkan analisis terhadap dimensi waktu dan entitas secara simultan. Namun, kompleksitas metode ini membutuhkan alat statistik yang mumpuni dan efisien.Tujuan: Penelitian ini bertujuan untuk menjelaskan secara sistematis bagaimana penggunaan EViews dapat menunjang pengujian data panel dalam penelitian akuntansi, mulai dari tahapan pra-pengolahan data hingga pengujian hipotesis.Metode Penelitian: Metode yang digunakan adalah studi konseptual berbasis literatur dan simulasi tahapan teknis pada perangkat lunak EViews, dengan mengacu pada prosedur econometric panel data regression (Pooled OLS, FEM, REM) dan pengujian asumsi klasik lainnya seperti multikolinearitas, heteroskedastisitas, serta autokorelasi.Hasil Penelitian: Hasil analisis menunjukkan bahwa EViews menyediakan fleksibilitas dan keakuratan dalam mendeteksi model terbaik serta dalam menguji signifikansi variabel, sehingga memperkuat validitas temuan dalam riset akuntansi. Keaslian/Kebaruan Penelitian: Kebaruan dari penelitian ini terletak pada penyajian kerangka langkah-langkah teknis berbasis kriteria statistik yang disusun dalam format sistematis dan aplikatif, yang belum banyak tersedia dalam literatur Indonesia.
Pengaruh Kecerdasan Spiritual, Profesionalisme, Kompleksitas Tugas, Budaya Organisasi dan Tekanan Anggaran Waktu Terhadap Kinerja Auditor Pemerintah (Studi Empiris pada Kantor BPK RI dan BPKP Perwakilan Provinsi DIY) Rahmadayanti, Ananda Rizky; Wibowo, Sigit Arie
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 2 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010210

Abstract

Penelitian ini bertujuan menganalisis pengaruh tekanan waktu, independensi, skeptisisme profesional, dan pengalaman kerja terhadap kemampuan pendeteksian kecurangan laporan keuangan auditor. Subjek dalam penelitian ini yaitu auditor eksternal yang bekerja di Badan Pemeriksa Keuangan Republik Indonesia di Daerah Istimewa Provinsi Yogyakarta. Dalam penelitian ini, sampel 37 responden dipilih menggunakan purposive sampling. Empat puluh lima kuesioner diberikan kemudian tiga puluh tujuh kuesioner dikembalikan dan dapat diperiksa menggunakan model regresi linier berganda. Alat analisis yang digunakan dalam penelitian ini adalah SPSS 22. Berdasarkan analisis yang telah dilakukan hasilnya adalah tekanan waktu berpengaruh negatif terhadap kemampuan deteksi kecurangan auditor. Independensi, skeptisisme profesional, dan pengalaman kerja berpengaruh positif pada kemampuan deteksi kecurangan auditor.
Pengaruh Audit Operasional, Pengendalian Internal, Good Clinical Governance, Etika Bisnis Lembaga Rumah Sakit Terhadap Efektivitas Pelayanan Kesehatan Pasien BPJS Pada Rumah Sakit (Studi Empiris pada RSUD dan RS Swasta di Kota Surakarta) Piyajeng, Sotya Roes; Wibowo, Sigit Arie
Reviu Akuntansi dan Bisnis Indonesia Vol. 1 No. 2 (2017): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.010215

Abstract

Tujuan dari tesis ini adalah untuk menguji pengaruh Variabel Independen (yaitu, audit operasional, pengendalian internal, tata kelola klinis yang baik, etika bisnis lembaga rumah sakit) pada efektivitas layanan pasien BPJS di rumah sakit sebagai Variabel Dependen dan untuk mengetahui apakah ada perbedaan antara efektivitas layanan pasien BPJS di Rumah Sakit Pemerintah (RSUD) dan efektivitas layanan pasien BPJS di Rumah Sakit Swasta (Rumah Sakit Swasta Surakarta). Penulis melakukan penelitian dengan studi empiris di RSUD dan RS Surakarta. Penulis menggunakan metode purposive sampling untuk menentukan Responden di 3 Rumah Sakit (yaitu, 1 RSUD dan 2 Rumah Sakit Swasta). Repondent adalah mereka yang bekerja di Departemen SPI, Akuntansi dan Keuangan, dan BPJS. Analisis yang digunakan dalam tesis ini adalah Analisis Regresi dan Independent Sample T-Test. Berdasarkan kasus ini, Penulis memiliki kesimpulan bahwa ada pengaruh 3 Variabel Independen (yaitu, audit operasional, kontrol internal, tata kelola klinis yang baik) pada efektivitas layanan pasien BPJS di rumah sakit dan tidak ada pengaruh etika bisnis pada efektivitas pelayanan pasien BPJS di rumah sakit. Analisis Variance mengatakan bahwa tidak ada perbedaan antara efektivitas layanan pasien BPJS di Rumah Sakit Pemerintah (RSUD) dan efektivitas layanan pasien BPJS di Rumah Sakit Swasta (Rumah Sakit Swasta Surakarta).
Co-Authors Ahim Abdurahim Apriliana, Kalista Putri Atmojo, Hanung Arjuni Fitriyah, Nur Salsa Bela Hafiez Sofyani Khairunnisya, Wandira Muhammad Luthfi Mulantono, Dea Rizaldi Nadhif, Maura Arthamevia Qorrineta Novia, Epriyaloka Anggun Putri Eka Piyajeng, Sotya Roes Rahmadayanti, Ananda Rizky Ramadhani, Muhammad Rizqy Zia Sugiarti, Ratna Ulul Azmi Wahyu Saputra Widagdo, Muhammad Daffa Manggala Putra