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All Journal Prosiding Seminar Nasional Unimus Green Economics: International Journal of Islamic and Economic Education
Wakhdan Wakhdan
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Humanities Economics, Econometrics & Finance Engineering Health Professions Nursing Public Health

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Dampak Pendidikan Financial Literasi terhadap Kesadaran dalam Meningkatkan Simpanan Hari Tua pada Anggota Suami Isteri Credit Union Angudi Laras Purworejo Galuh Aditya; Wakhdan Wakhdan
Prosiding Seminar Nasional Unimus Vol 2 (2019): Tantangan Implementasi Hasil Riset Perguruan Tinggi untuk Industrialisasi
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui dampak pendidikan financial literacy suami istri dalam menciptakan uang cadangan untuk memastikan hidup di masa tua melalui Simpanan Hari Tua (Siharta) Credit Union Angudi Laras Purworejo. Penelitian ini bersifat kualitatif dan tidak bermaksud menggeneralisasikan hasil akhir penelitian dengan kesimpulan deduktif. Penelitian ini akan berupaya untuk menggambarkan kondisi Pra dan Pasca  suami dan isteri setelah mengikuti pelatihan financial literacy dalam kesadaran memastikan finansial keluarga di masa tua. Tahapan penelitian yaitu persiapan, pelaksanaan penelitian, penyelesaian. Teknik analisis data yang digunakan mencakup transkrip hasil wawancara, reduksi data, analisis, interpretasi data dan triangulasi. Hasil dari penelitian menunjukkan bahwa 89% anggota suami istri yang sudah mengikuti financial literacy memiliki dan berupaya meningkatkan simpanan yang bertujuan untuk kepastian finansial di hari tua melalui Siharta. Upaya yang dilakukan baik melalui kewajiban penyisihan dari pendapatan keluarga maupun dari penyihan usaha produktifKata kunci: Financial literacy, uang cadangan, simpanan hari tua
Penerapan Sistem Akuntansi Syariah Pada Koperasi Simpan Pinjam Pembiayaan Syariah Kabupaten Purworejo Wakhdan Wakhdan; Galuh Aditya
Prosiding Seminar Nasional Unimus Vol 2 (2019): Tantangan Implementasi Hasil Riset Perguruan Tinggi untuk Industrialisasi
Publisher : Universitas Muhammadiyah Semarang

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Penelitian ini hanya meneliti tentang penerapan Sistem Akuntansi Syariah berdasarkan Exposure Draf Pengantar Standar Akuntansi Keuangan 101 yang berkaitan dengan Penyajian Laporan Keuangan Syariah, produkpembiayaan yang sesuai dengan Exposure Draf Pengantar Standar Akuntansi Keuangan 102 yang berisi tentang Akuntansi Murabahah dan Exposure Draf Pengantar Standar Akuntansi Keuangan 107 tentang pembahasan Akuntansi Ijaroh. Metode kualitatif yang dipakai dalam penelitian ini. Data yang kami gunakan tidak menggunakan data statistik karena keterbatasan jumlah data yang ada, hasilnya juga tidak dapat diandalkan.Penelitian ini berupaya untuk menggambarkan kondisi dan kenyataan tentang Pengantar Standar Akuntansi Keuangan 101, 102 dan 107. Tahapan yang dilakukan peneliti adalah persiapan, pelaksanaan penelitian dan penyelesaian. Penganalisisan data yang digunakan dalam penelitian kualitatif meliputi hasil wawancara, reduksi data, analisis, interprestasi data dan triangulasi. Kesimpulan dari penelitian ini menunjukkan bahwa baru 40% anggota Koperasi Simpan Pinjam Pembiayaan Syariah Kab. Purworejo yang sesuai dengan Pengantar Standar Akuntansi Keuangan 101, PSAK 102 dan PSAK 107. Kata kunci: KSPPS, PSAK 101, 102 dan 107
Do Institutional Ownership and Profitability Increase Firm Value? Nur Edi Cahyono; Nur Siyami; Wakhdan Wakhdan
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.172

Abstract

This research aims to examine the influence of institutional ownership and profitability variables on company value. The population in this study are Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique for this research uses the Purposive Sampling Technique where the sample is selected using certain criteria so that in this research 15 companies were obtained over 3 years so that a total of 45 research data were obtained. The data analysis technique used in this research uses statistical analysis which includes multiple correlation, multiple regression, determination tests and hypothesis tests. The results of this research institutional ownership variable obtained a significance value of 0.546>0.05. So it can be concluded that institutional ownership has no effect on company value. Return On Assets variable obtained a significant value of 0.112>0.05. So it can be concluded that Return On Assets has no effect on company value.
The Effect of Beneish M-Score Model on Financial Statement Fraud Detection in the Banking Sector on the Indonesia Stock Exchange in 2023 Suharmanto Suharmanto; Nur Siyami; Wakhdan Wakhdan
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 4 (2024): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i4.203

Abstract

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.
Co-Authors Galuh Aditya Nur Edi Cahyono Nur Siyami Suharmanto