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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
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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Building Financial Awareness and Personal Branding: Strategies to Avoid Riba and High-Risk Online Transactions Sholahuddin, Muhammad; Nasir, Moechamad; Bawono, Andy Dwi Bayu; Permatasari, Qisthoni; Annisa, Widya
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.756

Abstract

In the face of increasing financial complexities and digital transaction risks, a workshop and mentoring program was conducted by Universitas Muhammadiyah Surakarta (UMS) in collaboration with MSU, PCIM-PCIA Malaysia, and PRIM-PRIA Malaysia to enhance financial literacy, personal branding skills, and awareness of secure online transactions. Engaging 38 participants, the program utilized an interactive learning model—comprising pre-tests, visual presentations, case simulations, group discussions, and post-tests—to cover topics such as professional identity building, Islamic financial principles to avoid riba, and strategies to counter digital fraud. The pre-test results revealed an average score of 53.2, indicating a low-to-moderate understanding, while the post-test results showed significant improvement, with an average score of 82.1. Participants demonstrated improved abilities in identifying online transaction risks, recognizing forms of riba, and applying strategic personal branding techniques. This initiative effectively addressed critical challenges in financial literacy and digital security, while also offering a replicable educational model. The outcomes contribute to fostering financially aware, digitally secure, and professionally resilient individuals, equipping them to thrive in a globalized economic and digital environment
The effect of capital structure, sales growth, working capital turnover, and liquidity on company profitability with firm size as a moderating variable Dianti, Prima Mei; Bawono, Andy Dwi Bayu
Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i5.2160

Abstract

This study examines the effects of capital structure, sales growth, working capital turnover, and liquidity on profitability, with firm size as a moderating variable. Using financial data from food and beverage companies listed on the IDX (2019–2023), profitability is measured by ROA, while independent variables include DER, sales growth, working capital turnover, and CR. Firm size is represented by the natural logarithm of total assets. Data analysis through SPSS applies multiple and moderation regression. Results indicate that capital structure and sales growth do not significantly influence profitability, while working capital turnover does. Firm size moderates the effects of capital structure and sales growth on profitability but does not moderate the impacts of working capital turnover or liquidity. The study's limitations include the use of limited financial ratios, reliance on reports in Rupiah, and a narrow industry focus. Future research may expand by incorporating additional financial metrics, utilizing foreign currencies, and covering a wider sample from diverse sectors to better capture broader economic trends.
Analysis of the impact of financial performance on stock prices with company size as a moderating variable in energy sector companies listed on the idx from 2021 to 2023 Nafisah, Aura Fitria; Bayu Bawono, Andy Dwi
Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i5.2168

Abstract

This research aims to analyze the influence of financial performance on the share prices of energy sector companies on the Indonesia Stock Exchange. The data used in this research is secondary data, taken from the 2021 to 2023 annual financial reports of energy sector companies listed on the IDX. The sampling method uses purposive sampling. The sample consists of 37 companies. The analytical tool used to test the hypothesis is multiple linear regression analysis using SPSS version 30. The results of this study show that the Current ratio, Return On Assets, Debt To Equity Ratio, and Total Asset Turnover have no effect on stock prices, Current ratio, Return On Assets, with Total Asset Turnover and company size as a moderating variable do not have a significant effect on stock prices. Meanwhile, the Debt To Equity Ratio with company size as a moderating variable has a significant effect on share prices
PERAN AKUNTANSI AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASA PANDEMI COVID-19 (Studi Kasus Pada RS. Ortopedi Prof. Dr. R. Soeharso) Amalla, Atalia Dezy; Bawono, Andy Dwi Bayu
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 STRUKTUR MODAL, KINERJA KEUANGAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Noor Adiba, Dira Rosyida; Bayu Bawono, Andy Dwi
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16250

Abstract

This study aims to determine the influence of capital structure, financial performance, and profitability on stock prices with dividend policy as a moderating variable. The sata from this study uses annual reports from the infrastructure sector listed on the Indonesian Stock Exchange (IDX) in 2021-2023. Sixteen companies that fit the sample criteria were included in this study, which used the purposive sampling method for data collecting. To determine the impact of the independent and moderating variable on the dependent variable, the data analysis method employs multiple regression analysis with the SPSS version 25 application. Results of this study explain that profitability on stock prices, while capital structure and financial performance have no effect on stock prices, dividend policy does not moderate the influence of capital structure and financial performance on stock prices.
Integration Model: Intellectual Capital and Financial Risk to Improve Financial Performance of Conventional Banks in Indonesia Muuna, Adellya Nihayatul; Bawono, Andy Dwi Bayu; Witono, Banu
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5380

Abstract

Purpose: Conventional Banks are banks that have large credit growth in Indonesia. Conventional Bank credit grew by an average of 7.99% per year during 2015-2020. The continuous occurrence of non-performing loans is one of the main causes of the failure of the banking system. During the global Covid-19 pandemic crisis, banks had to face internal problems, namely the many cases of customer money loss and after the Covid-19 pandemic, banking risks were still not completely normal. This study develops previous research by adding the Risk Profile variable, using different indicators in measuring liquidity risk variables and focusing research on conventional banking to assess relevant financial performance. Methodology: This study uses a quantitative method. This study uses secondary data taken from the annual reports of each company in the financial ratio table. The sampling used by the researcher is Purposive Sampling. The population used is conventional banks listed on the IDX in 2020-2023. The total number of banking companies registered during the 2020-2023 period was 43 banks. The sample in this study was obtained as many as 88 consisting of 22 conventional banking companies. The data analysis technique in this study used multiple linear regression analysis with classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests with SPSS 25 analysis tools. As well as hypothesis testing with F tests and t tests. Results: Intellectual capital as measured by Human Capital Efficiency (HCE) has a significant negative effect on financial performance with a significance value of 0.000, the beta value shows a negative value, and with the HCE t-count value (-5.271) which is smaller than the t-table value (-1.98932). Capital Employee Efficiency (CEE) has a significant positive effect on financial performance with a significance level value of 0.013 and the CEE t-count value (2.539) is greater than the t-count (1.98932). Structural Capital Efficiency (SCE) and Loan to Deposit Ratio (LDR) do not affect financial performance because the t-count value of SCE (0.894) t-table value (-1.98932), the significance value of SCE and LDR is greater than 0.05, respectively, namely SCE (0.374) and LDR (0.345). Meanwhile, credit risk as measured by Non Performing Loan (NPL) has a significant positive effect on BOPO with the t-count value of NPL (3.465) which is greater than the t-table value (1.98932) and the significance value of 0.005 is less than 0.05. The independent variables simultaneously have a significant effect on BOPO because the F count value (28.924) exceeds the F table value (2.324) and the significance level (0.000) is lower than the alpha threshold set (0.05). Applications/Originality/Value This study recommends are used as input for companies in an effort to maximize the potential of intangible assets owned by the company and risk management in managing financial ratios and bank asset quality to improve the efficiency of banking financial performance to maintain banking sustainability. The difference between this research and previous research is the addition of the Credit Risk variable, using different indicators in measuring the financial performance variable, and placing financial technology as a moderating variable, as well as focusing the research on conventional banking for relevant financial performance assessments.
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Purbasari, Heppy; 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 utilization of stock returns as an independent variable was selected as previous research on value relevance that tends to use stock prices as an independent variable. The sample of this study was all population of companies registered on the Jakarta Islamic Index (JII) in 2016-2018, JuneNovember period (issued from June 1st), by using saturation sampling. The data used in this study was 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 affect value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable.
The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice Setiawati, Erma; Bawono, Andy Dwi Bayu; Nurhidayati, Diyah
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

Abstract

The study aims to test the influence of non-financial and managerial performance with the clarity of role and procedural justice as the mediation variables. This quantitative study used a descriptive approach. The population in this study was sharia bank employees in Surakarta, Indonesia. The sampling technique employed in this study was convenience sampling. The sample criteria in this study consisted of the respondents who had subordinate employees under and had worked at least a year; as for the samples in this study, it amounted to 126 respondents. The data used in the study was the primary data, collected through surveys in physical form. The data analysis then utilized multiple linear regression and moderating regression with an absolute value-difference approach. The study results with multiple linear regression analyses showed that non-financial performance influenced managerial performance, the clarity of the role affected the managerial performance, procedural justice influenced managerial performance, and non-financial performance affected the managerial performance, with the clarity of role mediation. However, the procedural justice variables did not mediate the influence of non-financial performance on managerial performance.
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government Bawono, Andy Dwi Bayu; Sasongko, Noer; Mustofa, M
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22644

Abstract

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may experience negative consequences. This study’s objective was to examine empirical evidence about the influence of audit results, auditor switches, local government size, leverage, and profitability on local government audit report lag in Indonesia. This study utilized 506 out of 514 local governments (districts and cities) in Indonesia during 2017 and 2018, with a total sample size of 1,012. This study utilized secondary data collected from 2017 to 2018 audit reports of the Supreme Audit Institute – SAI (BPK). The data was collected from the electronic database services of the Information and Documentation Executive Authority (E-PPID) at http://e-ppid.bpk.go.id. The Purposive Sampling Technique was used to acquire the sample, and the data was analyzed using Ordinary Least Squares (OLS). According to the research, audit findings, local government size, and leverage influenced local government audit report latency, but auditor changes and profitability had no significant effect. Many variables, including audit opinion, audit quality, auditor experience, the quantity of capital expenditures, special allocation funds received by local government, and the qualifications of the local government report compiler, might be investigated further. In addition, splitting municipal governments depending on island location would provide for an intriguing extra audit report lag study.
Analisis Pengelolaan Keuangan Desa dan Dampaknya Terhadap Social Capital Desa Elga Agripta Aribowo; Andy Dwi Bayu Bawono
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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

Abstract

This study aims to analyze village financial management and its impact on social capital. This research uses exploratory qualitative research methods.This research was conducted in Tanjung Village, Bendo District, Magetan Regency. Data collection techniques in this study using interviews, observation, library techniques and documentation techniques. The data analysis technique used was data adduction, data presentation and conclusion drawing.The results of the analysis show that (1) Tanjung Village Government apparatus in general are familiar with financial management and financial management principles, but the two village chief do not fully understand financial management. (2) There are indications that Social Capital in Tanjung Village still exists, but has decreased significantly after the enactment of Law Number 6 of 2014. (3) The reduced community participation in gotong royong is an obstacle and challenge faced by the Tanjung Village Government as for solutions offered by deliberation. (4) Based on the results of the analysis of the financial statements of the 2020 APBDes realization in Tanjung Village, it can be seen that the largest proportion of income is obtained from transfer income. (5) Based on the proportion of expenditure the largest use is used for goods and services expenditure. In addition, in the proportion of Sector Expenditures, the largest use is used for Expenditures for the Administration of Village Government. (6) Based on the calculation of the independence ratio, Tanjung Village can be said to have a low level of independence
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 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 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