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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIFA (Journal of Islamic Finance and Accounting)
Hardiyanto Wibowo, Hardiyanto
Prodi Akuntansi Universitas Muhammadiyah Purwokerto
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KINERJA KEUANGAN DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI JAWA TENGAH Pradiatmi, Istia Nur; Wibowo, Hardiyanto
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (730.924 KB) | DOI: 10.22219/jrak.v5i2.5152

Abstract

This research was quantitative research that aims to determine the effect of financial such asthe ratio of decentralization degree, the dependency ratio, the independent ratio, effectivenessratio, the ratio of the contribution degree of Regional Owned Enterpise (BUMD) , efficiency ratio,and the ratio of expenditure harmony as well as capital expenditure to economic growth. Thepopulation of the study was the regencies/cities in Central Java. The sample of study wereselected using census method and obtained 175 observation sample. The analysis techniqueapplied in this reseach was multiple linear regretion analysis. This analysis proved that theratio of variable degree of decentralization positively and significantly affected on economicgrowth with significant score of 0,009 < 0,05. Dependency ratio variable significantly and negatively affected on economic growth with significant score of 0,004 < 0,05. Independent ratiovariable significantly and negatively affected on economic growth with significant score of 0,000< 0,05. Effectiveness ratio variable did not affect the economic growth with significant score of0,240 > 0,05. The degree of regional owned enterpise contribution variable did not affect theeconomic growth with significant score of 0,454 > 0,05. Efficiency ratio variable did not affect theeconomic growth with significant score of 0,419 > 0,05. Ratio variable of compatible expendituredid not affect the economic growth with significant score of 0,341 > 0,05. However, the capitalexpenditure variable did not affect the economic growth with significant score of 0,098 > 0,05.Keyword: financial performance, capital expenditure, and economic growth
Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Pratama, Bima Cinintya; Wibowo, Hardiyanto; Innayah, Maulida Nurul; Bagis, Fatmah
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1076

Abstract

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term.
Does Financial Attitude, Behavior, Knowledge, and Inclusion a Driving Factor in the Financial Capability of A Business Actor? Rosalina, Silvia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Wibowo, Hardiyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6179

Abstract

This research examines the influence of Financial Attitude, Knowledge, Behavior, and Inclusion on Financial Capability. The population used in this research was 19,044 business sectors in Banyumas, Brebes, and Cilacap Regencies. The sample calculation method in this research uses the Solvin technique so that the number of samples used in this research is 200 business sectors in Banyumas, Brebes, and Cilacap Regencies. The sampling technique used was the judgment sampling technique for MSMEs in Banyumas, Brebes, and Cilacap Regencies. This research uses the SEM (Structural Equation Modeling) analysis method with the Partial Least Square (PLS) approach which includes two models, namely the outer model and the inner model. The results of this research show that financial attitude, financial behavior, financial knowledge, and financial inclusion positively affect financial capability. Keywords: Financial Attitude, Financial Knowledge, Financial Behavior, Financial Inclusion, and Financial Capability.
Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di BEI tahun 2021-2023 Nur Hidayat, Taufik; Joko Setyadi, Edi; Hariyanto, Eko; Wibowo, Hardiyanto
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1300

Abstract

Kinerja keuangan perusahaan adalah gambaran tentang posisi keuangan suatu perusahaan, dianalisis menggunakan alat analisis keuangan, dan mencerminkan kinerja operasionalnya dalam periode tertentu untuk memberikan gambaran tentang seberapa baik atau buruk posisi keuangan suatu perusahaan. Kinerja keuangan perusahaan memberi investor gambaran tentang berapa banyak keuntungan yang akan dihasilkannya di masa depan, atau dalam jangka panjang. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris independen, kepemilikan manajerial, dan ukuran perusahaan terhadap kinerja keuangan perusahaan manufaktur. Populasi dalam penelitian ini berjumlah 109 sampel dari perusahaan sub-manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam hal ini adalah purposive sampling. Berdasarkan kriteria, diperoleh 106 sampel dari 35 perusahaan. Teknik pengumpulan data yang digunakan adalah observasi. Teknik pengumpulan data yang digunakan adalah observasi. Penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel dewan komisaris independen dan kepemilikan manajerial berpengaruh negatif dan signifikan terhadap kinerja keuangan, sedangkan ukuran perusahaan tidak mempengaruhi kinerja keuangan perusahaan sub-manufaktur makanan dan minuman yang tercatat di Bursa Efek Indonesia.
Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan Prihantoro, Sony Anggun; Pramono, Hadi; Fitriati, Azmi; Wibowo, Hardiyanto
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2069

Abstract

The aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company value
GREEN BANKING, GOOD CORPORATE GOVERNANCE DAN FIRM SIZE : DAMPAKNYA TERHADAP PROFITABILITAS PERBANKAN (2019-2023) Kayana, Nabila Zulfa; Inayati, Nur Isna; Wibowo, Hardiyanto; Dirgantari, Novi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6245

Abstract

This study aims to analyze the effect of green banking, good corporate governance (GCG), and firmsize on the profitability of conventional banks in Indonesia for the 2019–2023 period. GCG is measured based on governance indicators disclosed in annual reports. Profitability is proxied by Return on Assets (ROA). This research uses a quantitative approach with secondary data from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling. A total of 200 observations were obtained from 40 banks over five years. Data were analyzed using panel data regression. Model selection was carried out through Chow, Lagrange Multiplier (LM), and Hausman tests. The best model used is the Random Effect Model (REM) with robust standard error to address heteroscedasticity and autocorrelation issues. The results show that green banking and GCG have no significant effect on profitability. In contrast, firmsize has a positive and significant effect. This finding indicates that firm scale is more dominant in determining financial performance than the implementation of green banking or governance practices. The results imply that banks need to review sustainability and governance strategies so they are not merely symbolic but have a real impact on profitability.
Islamic governance, sharia supervisory board, environmental performance, and Islamic social reporting: Evidence from Indonesia Akbar Nugroho, Andes; Cinintya Pratama, Bima; Fakhruddin, Iwan; Wibowo, Hardiyanto
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5294

Abstract

Islamic social reporting has been recognised as a major concern in Islamic accounting research in Indonesia. However, research on this issue still remains more paucity of evidence. The purpose of this study was to determine the effect of Islamic governance scores, sharia supervisory board education, cross membership of sharia supervisory boards, and environmental performance on Islamic social reporting. The population used in this study is Sharia Commercial Banks listed on the Financial Services Authoruty (OJK) during 2008-2020. The sampling technique used was purposive to obtain a sample of 150 companies that met the criteria. This study employed multiple regression analysis using the SPSS program to analyze the data. The results of this study showed that Islamic governance score and environmental performance had a positive effect on the disclosure of Islamic social reporting. On the other hand, the result further indicated that the education of the sharia supervisory board and cross-membership of the sharia supervisory board had no effect on the disclosure of the Islamic social reporting disclosure. The results contribute to providing fruitful insights to Islamic banks that Islamic governance score and environmental performance are two crucial factors determining the Islamic social reporting.
Do the characteristics of sharia supervisory board affect the disclosure of Islamic social reporting? Ratna Sari, Wulan; Pratama, Bima Cinintya; Fakhruddin, Iwan; Wibowo, Hardiyanto
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.5684

Abstract

The realm of Islamic accounting research places significant importance on Islamic Social Reporting (ISR), recognizing its indispensable role and considerable impact. The objective of this study is to assess the extent of disclosure in ISR by examining the impact of various factors such as the frequency of Sharia Supervisory Board (SSB) meetings, the presence of multiple positions held by the SSB members, the educational background of the SSB members, and the Islamicity Performance Index (IPI). This study uses a sample of Islamic banks in Indonesia with selected through purposive sampling method and obtained 154 samples that met the criteria. To test the research hypothesis, panel data regression model analysis was used. The results show that the frequency of SSB Meetings and Zakat Performance Ratio (ZPR) has a positive impact on the disclosure of ISR. The concurrent position of the SSB has no effect on the disclosure of ISR. The educational background of the SSB has no effect on the disclosure of ISR. Several other variables in the IPI also do not affect the disclosure of ISR because high and low financing, income distribution, comparison of director and employee salaries, and income and investment channels are considered not to affect the disclosure of ISR. The findings of this study offer valuable insights suggesting that augmenting the frequency of meetings conducted by the SSB and increasing zakat contributions made by Islamic commercial banks in Indonesia can result in an improved level of disclosure pertaining to ISR by the respective companies.
The Effect of Capital Expenditure, Balancing Funds, and Special Financial Assistance (BKK) on The Welfare of the People of Central Java Post Covid-19 (2020-2022) Pangestuti, Ana Fauziah; Wibowo, Hardiyanto; Fakhruddin, Iwan; Santoso, Selamet Eko Budi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i1.7216

Abstract

This study examines the impact of capital expenditure, balancing funds, and special financial assistance (BKK) on community welfare in 35 districts/cities of Central Java Province from 2020-2022 with a total of 105 data, with multiple linear regression analysis techniques and assisted by the STATAMP 17 calculation tool. The study employs a quantitative model using secondary data and multiple linear regression analysis approaches using the HDI measurement indicator. The findings indicate that although BKK has no beneficial impact on human wellbeing, capital spending and balancing money do. The study aims to provide a deeper understanding of these factors' influence on community welfare, helping policymakers develop more effective and sustainable budget strategies to improve community welfare through efficient allocation of funds.
Co-Authors Akbar Nugroho, Andes Bagis, Fatmah Dirgantari, Novi Eko Hariyanto Fitriati, Azmi Hadi Pramono Inayati, Nur Isna Iwan Fakhruddin Joko Setyadi, Edi Kayana, Nabila Zulfa Maulida Nurul Innayah Nur Hidayat, Taufik Pangestuti, Ana Fauziah Pradiatmi, Istia Nur Pratama, Bima Cinintya Prihantoro, Sony Anggun Ratna Sari, Wulan Sadewo, Fath Ponco Santoso, Selamet Eko Budi Silvia Rosalina Wicaksono, Wildan