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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 Journal of Economic, Bussines and Accounting (COSTING) 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 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 JER Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Andy Dwi Bayu Bawono

Universitas Muhammadiyah Surakarta

Author-ID : 668785

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

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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 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7031

Erratum untuk artikel ini dapat dilihat: https://doi.org/10.23917/reaksi.v4i3.9409. Versi PDF terbaru artikel ini dapat diunduh pada laman tersebut.Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).

Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Andy Dwi Bayu Bawono; Happy Purbasari; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3595

PENGARUH DESENTRALISASI FISKAL, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN Heppy Purbasari; Andy Dwi Bayu Bawono
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4884

AbstractThis research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.Keywords: decentralisation fiscal, internal control system, local government performance, local government financial accountability.

The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice Erma Setiawati; Andy Dwi Bayu Bawono; Diyah Nurhidayati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17583

The study aims to test the influence of non-financial and managerial performance with variable the clarity of role and procedural justice mediation. This research is a quantitative study using a descriptive approach. The population in this study is a sharia bank employee in Surakarta. The sampling techniques used in this study use convenience sampling. The sample criteria in this study were the respondents who had subordinate employees under it and had worked at least 1 year, as for the samples in this study amounting to 126 respondents. The data used in the study is the primary data collected through surveys in physical form. Data analysis uses multiple linear regression and moderating regression with an absolute value-difference approach. The results of the study with multiple linear regression analyses showed that non-financial performance has an effect on managerial performance, the clarity of the role affecting the managerial performance, procedural justice has an effect on managerial performance, and nonfinancial performance affect the managerial performance with the clarity of role mediation and while the procedural justice variables do not mediate the influence of non-financial performance affecting managerial performance.

Earnings and Cash Flow Information on Its Value Relevance by The Book Value Heppy Purbasari; Andy Dwi Bayu Bawono; Mila Ramadhanti; Lintang Kurniawati
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

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

ANALYSIS OF FISCAL CAPACITY ON HUMAN DEVELOPMENT INDEX WITH MANDATORY SPENDING ON EDUCATION AND HEALTH AS INTERVENING VARIABLE (AN EMPIRICAL STUDY ON REGENCIES/CITIES IN JAVA) Andy Dwi Bayu Bawono; Heppy Purbasari; Mujiyati Mujiyati
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Regional autonomy is aimed at enhancing the proximity between the local government and its people, in terms the local government will identify the weaknesses and strengths of its area from the highest to lowest level. This research attempts to find out the influence of the Fiscal Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening variables. The research used empirical and explanatory research method to analyze the fiscal capacity index on the intervening variables. This study involved secondary data, which were obtained from certain agencies, namely the Regulation of Minister of Finance (PMK No.119/PMK.07/2017), the GRDP Realization Report of Regencies/Cities in Java Fiscal Year 2016, and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of the hypothesis analysis reveal that the fluctuation in the Fiscal Capacity Index in each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path Analysis test indicates that the Fiscal Capacity Index has a stronger influence on the Human Development Index without any intervention from mandatory spending on education and health. Essentially, the Fiscal Capacity Index is the main variable that affects the Human Development Index.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, JUMLAH PENDUDUK MISKIN, LUAS WILAYAH TERHADAP PERTUMBUHAN EKONOMI Sherina Arum Pamukti; Andy Dwi Bayu Bawono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Economic growth is one of the important indicators to analyze a national development that occurs in a country which is a major concern for the government. The existence of the Covid-19 pandemic has an impact on economic growth in Indonesia. The purpose of this research is to determine the effect of Regional Original Income, General Allocation Funds, Number of Poor Population, and Areas on Economic Growth in 2020, where data is recorded in the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS) in 2020. Where obtained 514 regencies/cities. In collecting the sample, purposive sampling method was applied which then obtained 300 regencies/cities which were used as samples. Analysis of the data using multiple linear regression where the research results obtained, namely the Regional Original Income and General Allocation Funds affect economic growth, while the variables of the number of poor people and the size of the area do not affect economic growth.

ANALISIS FAKTOR-FAKTOR YANG BERPENGURUH TERHADAP KAPASITAS FISKAL DAERAH KABUPATEN/KOTA DI INDONESIA PADA PERIODE 2019-2020 Widi Dian Istiningsih; Andy Dwi Bayu Bawono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Local government autonomy becomes independent in managing its authority. This can be seen from the strengthening of Fiscal Capacity or Regional Original Income. However, the purpose of implementing regional autonomy is to realize strong Regional Fiscal Capacity (KFD) in creating regional independence. This study aims to determine the effect of Regional Tax (PD), Regional Retribution (RD), Tax Revenue Sharing (BHP) and Gross Regional Domestic Product (GRDP) on Fiscal Capacity (KF). This study uses quantitative analysis techniques, and the method used in sampling in this study is purposive sampling. The number of samples collected is 998 districts/cities, there are 158 outlier data so that the number of samples used in this study is 840 districts/cities. The data that has been collected was analyzed using data analysis which first tested the classical assumptions before testing the hypothesis. Testing the hypothesis in this study using multiple regression analysis with t test, f test, and determinant coefficients. The results of this study indicate that Regional Tax (PD), Regional Retribution (RD), Tax Revenue Sharing (BHP) and Gross Regional Domestic Product (GRDP) have a significant effect on Fiscal Capacity (KF).

Pengaruh Jumlah Penduduk Miskin terhadap Pengalokasian Belanja Pendidikan dengan Alokasi Dana Desa (ADD) dan Dana Desa (DD) Sebagai Variabel Moderating Tahun 2017 (Studi Empiris di Desa-Desa Kabupaten Wonogiri) Rucika Dewi Febriyanti; Andy Dwi Bayu Bawono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to analyze the influence of the Number of People Living in Poverty on the allocation of Education Expenditure, by using Village Fund Allocation (ADD) and Village Fund (DD) as the moderating variables. Based on the Law number 20/2003 on Education National System, the budget allocation for Education sector has an important role to improve the welfare of village communities in the village goverment system. The population used in this study is the entire villages (around 298 Villages) in the Wonogiri District. the purposive sampling in accordance with certain criterias was also used as a sampling method resulting to 196 villages were obtained for analysis. Multiple linear regression analysis and analysis of moderating variables were used for the examination of data. The results of this study indicate that the number of People Living in Poverty has a negatively influence to the allocation of Education Expenditure. Further, the variables of Village Fund Allocation (ADD) an Village Funds (DD) were not able to moderate the influence of People Living in Poverty on Education Expenditures.Keywords: number of people living in poverty, add, dd, and allocation of education expenditure

Pengaruh Ruang Fiskal, Pendapatan Asli Daerah, Dana Alokasi Umum, Persentase Pendududk Miskin, dan Rata-Rata Lama Sekolah Terhadap Belanja Pendidikan Nur Rohmah Hidayati; Andy Dwi Bayu Bawono
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.199

This research aims to examine the influence of fiscal space, locally generated revenue(PAD), general allocation funds (DAU), Proverty Rate (PPM), and Average Years School (RLS) on Education Expenditures. The population used in this study is all regency/city on 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. The results of this study indicate that fiscal space, locally generated revenue (PAD), general allocation fund (DAU) affect education expenditures. While the average length of school (RLS) negatively influences education expenditure. The Percentage of Poor Population (PPM) has no effect on Education Expenditures

Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Andity, Vira Sekar Ayu Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur 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 Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Ramadhani, Kharisma Putri 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 Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar Zulfikar

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