Article Per Year (5 Year)
p-Index From 2021 - 2026
8.414
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 91 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 91 Documents
Search

 1   2   3   4   5 
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Bawono, Andy Dwi Bayu; Ramadhanti, Mila; Kurniawati, Lintang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index
PENGARUH RUANG FISKAL, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, PERSENTASE PENDUDUK MISKIN, DAN RATA-RATA LAMA SEKOLAH TERHADAP BELANJA PENDIDIKAN Hidayati, Nur Rohmah; Bawono, Andy Dwi Bayu
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): Edisi April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.75

Abstract

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures
Pengaruh Pengukuran Kinerja Terhadap Komitmen Organisasi Melalui Keadilan dalam Prosedur Evaluasi dan Kepuasan Kerja Sebagai Variabel Mediasi Ahmad, Rivaldo Maubi; Bayu Bawono, Andy Dwi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.33348

Abstract

This study aims to determine the elements that affect organizational commitment. The research model consists of one independent variable namely performance measurement and two mediating variables namely procedureral fairness and job satisfaction. The aforementioned variables are used to determine their influence on organizational commitment as dependent variable. This research uses quantitative research and the sample is taken by using purposive sampling method from the employees of the Sharia State Savings Bank in Central Java. The sample criterias are the employee who have 1 year of job experience and have positions as manager or supervisor. This research obtained 50 data from samples by using online distribution questionnaire. Path analysis, t test and sobel test to test the effect of the mediating variables. The result shows that performance measurement has no influence on organizational commitment and the performance measurement has a significant effect on procedural justice. Further, procedural justice has also no significant effect on organizational commitment and performance measurement has a significant influence on job satisfaction. In contrary, job satisfaction has a significant effect on organizational commitment. In the mediating variable analysis, performance measurement has a direct effect on organizational commitment through procedural justice. However, performance measurement has an indirect effect on organizational commitment through job satisfaction.
PERAN AKUNTANSI AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASA PANDEMI COVID-19 (Studi Kasus Pada RS. Ortopedi Prof. Dr. R. Soeharso) Atalia Dezy Amalla; Andy Dwi Bayu Bawono
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1835

Abstract

This study aims to determine whether there has been a change in the preparation of financial reports managed by RSO during the Covid-19 pandemic, what obstacles occurred in the preparation of financial reports, what solutions were implemented, the process of implementing accounting management, the application of the accrual accounting system at RSO in the future. the covid-19 pandemic. This study uses interview techniques. The resource persons are the Head of the Accounting Subdivision and BMN, and the Accounting Staff. Data analysis techniques were obtained from interviews, field notes, and documentation. The results of this study indicate that there is no difference in the preparation of financial reports during the Covid-19 pandemic, the constraints faced are related to local accounts received related to the hospital accounting system; assets that have not been registered as well as upgrading the SAIBA application, the solution applied is to revise the SP3B regarding problems received locally; cross-check between budgeting and financial records; using excel with SAIBA templates, the management implementation process was not long before and during the pandemic because RSO used a load master and posting system, and the concept of e-government was implemented in RSO. Keywords: accrual accounting, preparation of financial reports during the Covid-19 pandemic.
Pengaruh Pengukuran Kinerja Terhadap Komitmen Organisasi Melalui Keadilan dalam Prosedur Evaluasi dan Kepuasan Kerja Sebagai Variabel Mediasi Rivaldo Maubi Ahmad; Andy Dwi Bayu Bawono
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.33348

Abstract

This study aims to determine the elements that affect organizational commitment. The research model consists of one independent variable namely performance measurement and two mediating variables namely procedureral fairness and job satisfaction. The aforementioned variables are used to determine their influence on organizational commitment as dependent variable. This research uses quantitative research and the sample is taken by using purposive sampling method from the employees of the Sharia State Savings Bank in Central Java. The sample criterias are the employee who have 1 year of job experience and have positions as manager or supervisor. This research obtained 50 data from samples by using online distribution questionnaire. Path analysis, t test and sobel test to test the effect of the mediating variables. The result shows that performance measurement has no influence on organizational commitment and the performance measurement has a significant effect on procedural justice. Further, procedural justice has also no significant effect on organizational commitment and performance measurement has a significant influence on job satisfaction. In contrary, job satisfaction has a significant effect on organizational commitment. In the mediating variable analysis, performance measurement has a direct effect on organizational commitment through procedural justice. However, performance measurement has an indirect effect on organizational commitment through job satisfaction.
Pendampingan Penyusunan Dokumen Rencana Pembangunan Jangka Menengah Desa Sri Retno Indrastanti; Andy Dwi Bayu Bawono; Nursiam Nursiam; Shinta Permata Sari; Wafiatun Mukharomah
WARTA LPM WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v19i3.3228

Abstract

The aimed of this community service activity is to increase understanding ofthe village stakeholders, members of the BPD and community representatives in thevillage of Makamhaji, Sub District of Kartasura, District of Sukoharjo about theformulation of the Village Medium Development Planning (RPJMDesa) Document ,this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007.The methods used in these activities include training activities, discussions anddocument preparation assistance, the Village Development Plan implemented whichdirectly implemented in the Village of Makamhaji. Training was conducted over 2days at the Village Makamhaji, which was attended by 23 participants and technicalassistance activity was conducted over 2 months after the training done to provideguidance and assistance in order to improve the preparation of the document draft ofthe Village Development Plan, this assistance activities take place in two places,firstly in department of Accounting FE UMS, and Village meeting room Makamhaji.As a result of training and technical assistance of planning preparation produced thedraft of medium development plan document in Villages Makamhaji 2006 - 2012which has been prepared jointly by the trainees with reference to source documentssuch as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development PlanningConsultation document (Musrenbang ) Makamhaji Village, District KartasuraSukoharjo.
NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Elvia Ivada; Andy Dwi Bayu Bawono
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 2 Desember 2006
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i2.1235

Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets foran organization, it is still confusing even to recognize it, according to its characteristic that it iscommonly hidden. It is not visible just like traditional assets are, and largely absent from the financialstatement. Trough the Intellectual Capital Realization Process, organizations can map and create aninventory of their IC, so they can use it as a competitive advantage that will bring wealth to theorganization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests anorganization analysis of its internal resources drives its strategic direction.
Keadilan Prosedural dalam Hubungan Antara Budgetary Goal Characteristic dan Kinerja Manajerial Pejabat Pemerintah Andy Dwi Bayu Bawono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2614

Abstract

-
Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan Dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar Zulfikar; Mujiyati Mujiyati; Andy Dwi Bayu Bawono; Sri Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9409

Abstract

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini
PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING Kurnia Rina Ariani; Andy Dwi Bayu Bawono
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6878

Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Amalla, Atalia Dezy Andity, Vira Sekar Ayu Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Banu Witono Banu Witono Banu Witono, Banu Cahya Fahma Arrosyid Conteh, Abdul Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syabila, Puspa Intan Shal Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami, Wahyu Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar Zulfikar