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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 MANAJEMEN DEWANTARA 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) Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kesehatan Tambusai 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 JER Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammdiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Bibliometric Waqf Management in Indonesia Heppy Purbasari; Bawono, Andy Dwi Bayu; Rangga Handika; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3054

Abstract

A significant quantity of abandoned waqf lands in Indonesia is evidence that the optimal management of waqf has yet to be achieved. The primary objective of this study is to identify and analyze the existing research lacunae in prior studies, hence facilitating the delineation of future research directions. The employed research methodology utilizes a quantitative approach, wherein publications are quantified using the publish or perish tool and analyzed using the Vosviewer software afterward. This study employs the terms "waqf management" OR "waqf management" AND Indonesia to search for papers inside the Scopus database, focusing on the research period from 2015 to 2022. The study yielded a total of 14 papers about the management of waqf. These articles were categorized into four distinct research areas, namely: (1) the enhancement of productive waqf, (2) the administration of the waqf system, (3) the legal aspects of waqf, and (4) crowdfunding through Sukuk. Based on the four themes above, it is evident that the advancement of productive waqf has been implemented throughout many waqf institutions in Indonesia, yielding favorable outcomes in enhancing the socio-economic conditions of impoverished individuals.
Pengaruh Privasi, Keamanan, Keandalan, dan Transparansi Terhadap Minat Penggunaan Payment Fintech UMKM di Watukelir Utami, Setiyawati Budi; Bawono, Andy Dwi Bayu; Sasongko, Noer
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 7, No 2 (2023): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v7i2.15976

Abstract

The growth of fintech companies is driven by the swift progress of information technology. The change in people's lifestyles towards electronic financial systems is the main driving factor. In this context, it is important to continue to increase interest in using fintech by Micro, Small and Medium Enterprises (MSMEs). This study aims to investigate the effect of privacy, security, reliability, and transparency on interest in using fintech, both individually and collectively. The theory used is the Theory of Planned Behaviour, which involves the concepts of privacy, security, reliability, transparency, and usage intention. The research method used is descriptive quantitative. The research sample consisted of 150 respondents selected by purposive sampling method. The data were analyzed using multiple linear regression with the help of SPSS software. The results showed that privacy, security, reliability, and transparency positively and significantly affect the interest in using fintech by MSME players, both individually and collectively.
Pengaruh Kepribadian, Motivasi Berwirausaha, Ekspektasi Pendapatan, Dan Pertimbangan Pasar Kerja Terhadap Minat Berwirausaha Pada Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta Angkatan 2020) Sari, Tasya Arum; Bawono, Andy Dwi Bayu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4817

Abstract

Penelitian ini bertujuan untuk menguji secara empiris bagaimana pengaruh kepribadian, motivasi berwirausaha, ekspektasi pendapatan, dan pertimbangan pasar kerja terhadap minat berwirausaha pada mahasiswa Akuntansi. Populasi dalam penelitian ini adalah mahasiswa aktif Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Angkatan 2020. Jumlah sampel dalam penelitian ini sebanyak 159 responden. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data primer melalui penyebaran kuesioner. Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel kepribadian, motivasi berwirausaha, dan pertimbangan pasar kerja berpengaruh signifikan terhadap minat berwirausaha pada mahasiswa Akuntansi, sedangkan ekspektasi pendapatan tidak berpengaruh terhadap minat berwirausaha pada mahasiswa Akuntansi.
Pengaruh Book-Tax Differences, Tingkat Utang, dan Perencanaan Pajak terhadap Persistensi Laba dengan Arus Kas Operasi sebagai Variabel Moderasi Pratama, Sri Adi; Bawono, Andy Dwi Bayu
SEIKO : Journal of Management & Business Vol 8, No 1 (2025): Januari - Juni
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i1.8020

Abstract

This study aims to provide empirical evidence regarding the influence of book-tax differences, debt levels, and tax planning on profit persistence, as well as the role of operating cash flow in moderating the relationship between independent and dependent variables in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This research employs a quantitative descriptive research design by conducting classical assumption tests, multiple linear regression analysis, and moderated regression analysis. The sampling method in this study employed purposive sampling, resulting in a sample of 108 data points used as research objects. The test results revealed that book-tax differences have a significant positive effect on profit persistence, while debt levels and tax planning have no significant effect on profit persistence. The moderated regression analysis results indicate that operating cash flow moderates the relationship between book-tax differences and profit persistence, but it does not moderate the relationships between debt levels and tax planning, respectively, and profit persistence.
Pengaruh Opini Audit, Audit Fee, dan Audit Tenure, Terhadap Kualitas Audit, Dengan Kompetensi Audit Sebagai Variabel Moderating Marcelia, Rossa; Bawono, Andy Dwi Bayu
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6639

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, fee audit, dan tenure audit terhadap kualitas audit, dengan kompetensi audit sebagai variabel moderasi. Penelitian empiris berfokus pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan metodologi kuantitatif dengan memanfaatkan sumber data sekunder. Sampel yang digunakan dalam penelitian ini meliputi perusahaan manufaktur yang terdaftar di BEI yang telah menjalani audit dan memperoleh hasil audit yang baik. Sampel ini dipilih berdasarkan preferensi yang ditunjukkan di web, seperti BEI, jurnal, dan penelitian sebelumnya. Penelitian ini menggunakan Purposive Sampling, yaitu suatu metodologi yang melibatkan pemilihan partisipan berdasarkan kriteria tertentu. Metode ini umumnya digunakan dalam penelitian dengan populasi besar, namun efektif dengan ukuran sampel yang lebih kecil dan kelompok yang lebih homogen. Setelah menganalisis temuan pengujian dan melakukan diskusi, dapat disimpulkan bahwa biaya audit berdampak pada kualitas audit, sedangkan masa audit tidak mempengaruhi kualitas audit. Kompetensi audit tidak memoderasi hubungan antara opini audit, fee audit, dan audit tenure dengan kualitas audit. Kata Kunci: Opini Audit, Audit Fee, Audit Tenure, Kualitas, Kompetensi
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.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Ananda Laili Fakhriyah Andity, Vira Sekar Ayu Angling Khrisna Adhi Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Cahya Fahma Arrosyid Candra Ayu Novianti Conteh, Abdul Danang Aji Nugraha Della Siti Aisah Dessy Ambarsari 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 . Garneta Ratu Marmora Zillullah Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Kharisma Putri Ramadhani Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris 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 Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Puspa Intan Shal Syabila Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Riyatus Sholekah Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sarwan Gilang Perkasa Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sholekah, Riyatus Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Triyono Triyono 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 Zainal Asyiqin Zulfikar Zulfikar Zulfikar